Analysis of Oscillations in Continuous Expenditures and Their Multiple Causalities: A Case Study

2018 ◽  
Vol 7 (2) ◽  
pp. 40
Author(s):  
Charles Roberto Telles ◽  
Andrea Regina Burakoski da Cunha ◽  
Ana Maria Sawaya Chueiri ◽  
Kamila Kuromiya

Government expenditures constitute an event of great complexity with respect to the magnitude of financial units and the budget flow involved in each of these units. In this sense, all the financial units that compose the great public expenditure scenario are inserted in heterogeneous contexts considering the dynamics of geographic, social, cultural and political administrative space of a State. The present article seeks to understand the dynamics of public spending in view of the oscillations between years that these expenses present, understanding each type of continuous public expenditure as a nonlinear and complex system in which the causes that generate oscillations in the annual expenses of public services are investigated in the Continuous Services Sector of the Secretary of State for Education of Paraná. The article presented proposes a way of investigating continuous expenditures in a financial and later administrative dimension involving other aspects of management in a multiple causality scenario.

2019 ◽  
Vol 35 (1) ◽  
pp. 44-64 ◽  
Author(s):  
Charles Roberto Telles ◽  
Andrea Regina Burakoski da Cunha ◽  
Ana Maria Sawaya Chueiri ◽  
Kamila Kuromiya

Purpose The purpose of this paper is to understand the dynamics of public spending in the continuous services sector of the Secretary of State for Education of Paraná. Design/methodology/approach Understand the dynamics of public spending in view of the oscillations between years that these expenses present, understanding the expenditure system as a non-linear and complex system in which the causes that generate oscillations in the annual expenses are originated by several random variables. Findings It was found that several variables affect a public service. Many times policies or other actions try to achieve efficiency in controlling or containing public financial resources. It is not uncommon such actions do not have any determinant or robust effect at their prior objectives due to the nature of phenomena. Research limitations/implications Government expenditures constitute an event of great complexity with respect to the magnitude of financial units and the budget flow involved in each of these units. In this sense, all the financial units that compose the great public expenditure scenario are inserted in heterogeneous contexts considering the dynamics of geographic, social, cultural and political administrative space of a State. Practical implications The methods exposed in the paper are important tools to verify how policy, financial, administrative and other dimensions of actions taken influenced a continuous expenditure system. The main objective remained in identifying the strong influence of actions toward random variables that might affect the event. Social implications Public money from taxes is used for policy purposes. Therefore, the best use of resources, financial, natural and human is needs for any public service. Originality/value The paper presents an important pace to achieve a better measurement of public continuous expenditures as well as strategies for management regarding the complexity of events within the context.


1983 ◽  
Vol 13 (3) ◽  
pp. 251-274 ◽  
Author(s):  
Paul Kantor ◽  
Stephen David

Few events shatter confidence in widely held theory more than failure to predict colossal changes. Just such an instance has occurred in the budgetary politics of American cities. City budgeting can no longer be accurately described in terms of an incremental model that assumes stability, routine decisions and marginal adjustments in public spending and taxation. More than a decade of dramatic and largely unanticipated change – fiscal crises, illegal deficits, new groups demanding public services, severe retrenchment, emergency bail-outs and more – has surely challenged the conventional wisdom.


Author(s):  
Somboon Watana, Ph.D.

Thai Buddhist meditation practice tradition has its long history since the Sukhothai Kingdom about 18th B.E., until the present day at 26th B.E. in the Kingdom of Thailand. In history there were many well-known Buddhist meditation master teachers, i.e., SomdejPhraBhudhajaraya (To Bhramarangsi), Phraajarn Mun Puritatto, Luang Phor Sodh Chantasalo, PhramahaChodok Yanasitthi, and Buddhadasabhikkhu, etc. Buddhist meditation practice is generally regarded by Thai Buddhists to be a higher state of doing a good deed than doing a good deed by offering things to Buddhist monks even to the Buddha. Thai Buddhists believe that practicing Buddhist meditation can help them to have mindfulness, peacefulness in their own lives and to finally obtain Nibbana that is the ultimate goal of Buddhism. The present article aims to briefly review history, and movement of Thai Buddhist Meditation Practice Tradition and to take a case study of students’ Buddhist meditation practice research at the university level as an example of the movement of Buddhist meditation practice tradition in Thailand in the present.


2011 ◽  
Vol 13 (1) ◽  
pp. 155-139
Author(s):  
Hasan Shafie

In this study we propose the establishment of theological rules (qawāʿid iʿtiqādiyya) similar to the jurisitic rules (qawāʿid fiqhiyya) which have for centuries been very important to Islamic jurisprudence, and which play a vital role in jurisprudence and uṣūl al-fiqh. The present article takes the second sura of the Qur'an, Sūrat al-Baqara, as a case study, identifying three fundamental principles in this sura: (i) man is honoured (al-insān mukarram), (ii) the Resurrection is a reality (al-baʿth ḥaqq) (iii) belief in all prophets is obligatory (al-īmān bi-kāfat al-anbiyāʾ wājib). These three rules are emphasised and reiterated in many parts of the sura, to a greater extent than any other principle. This study calls for other scholars to consider this proposition and develop it further.


2020 ◽  
Vol 7 (1) ◽  
pp. 48-63
Author(s):  
Sameer Deshmukh ◽  
Przemysław Jurek ◽  
Filip Jelen ◽  
Sabina Tabaczar ◽  
Tomasz Bakowski ◽  
...  

The present article is a case study of a Polish biopharmaceutical company, “Pure Biologics”. The company was founded in 2010 by a group of scientists and, over the last nine years, grew substantially from just a few individuals to nearly one hundred professionals. Initially, a privately-funded civil partnership, Pure Biologics, has been transformed into a publicly-traded company. Such a transformation has been possible not only because of the expertise and growing experience of corporate management, but also the specific economic environment and substantial public funding dedicated to innovative Small and Medium Enterprises (SMEs).


Author(s):  
Ewan Ferlie ◽  
Sue Dopson ◽  
Chris Bennett ◽  
Michael D. Fischer ◽  
Jean Ledger ◽  
...  

The chapter discusses management consultants and consulting knowledge in health care, highlighting significant expenditure on consultancy and how consultants have shaped thinking in public services, which some critics suggest has served consultants’ own (financial) interests. The chapter then discusses the way consultants mobilize management knowledge and frame clients’ problems and solutions. It discusses an empirical case study of a consultancy project to redesign NHS organizations to make substantial ‘efficiency savings’. Here, consultants framed the NHS’s problem and solution, and then imposed an organizational redesign. Local NHS managers and clinicians framed the NHS’s problem differently, doubting the consultants’ framing and proposing redesign, but feeling unable to engage in dialogue about these concerns. Consequently, they engaged with the project in a calculated and defensive way, superficially accepting the redesign while waiting for its implementation to fail. Thus, the chapter demonstrates framing politics surrounding management consulting knowledge.


1980 ◽  
Vol 9 (3) ◽  
pp. 337-357 ◽  
Author(s):  
Frank Gould ◽  
Barbara Roweth

ABSTRACTThis article, in which we examine developments in public expenditure on social policy in relation to total public spending in the United Kingdom (UK) in the period after the Second World War, is part of a larger international study on developments in social welfare spending on which we are currently engaged.In Section 1 we briefly sketch in the theoretical background to the study of public expenditure growth in general and social welfare spending in particular. We shall not in this article attempt to evaluate the validity of the competing hypotheses – this exercise is in hand as part of the international study, and we shall report the findings at a later date. Section 2 examines the growth of public expenditure in the UK at the aggregate level. In Section 3 we analyse public expenditure at the individual programme level and in Section 4 we summarize the conclusions.


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