The public budgeting and finance primer: key concepts in fiscal choice

2014 ◽  
Vol 51 (11) ◽  
pp. 51-6286-51-6286
Viruses ◽  
2021 ◽  
Vol 13 (7) ◽  
pp. 1356
Author(s):  
Julie Teresa Shapiro ◽  
Luis Víquez-R ◽  
Stefania Leopardi ◽  
Amanda Vicente-Santos ◽  
Ian H. Mendenhall ◽  
...  

Many of the world’s most pressing issues, such as the emergence of zoonotic diseases, can only be addressed through interdisciplinary research. However, the findings of interdisciplinary research are susceptible to miscommunication among both professional and non-professional audiences due to differences in training, language, experience, and understanding. Such miscommunication contributes to the misunderstanding of key concepts or processes and hinders the development of effective research agendas and public policy. These misunderstandings can also provoke unnecessary fear in the public and have devastating effects for wildlife conservation. For example, inaccurate communication and subsequent misunderstanding of the potential associations between certain bats and zoonoses has led to persecution of diverse bats worldwide and even government calls to cull them. Here, we identify four types of miscommunication driven by the use of terminology regarding bats and the emergence of zoonotic diseases that we have categorized based on their root causes: (1) incorrect or overly broad use of terms; (2) terms that have unstable usage within a discipline, or different usages among disciplines; (3) terms that are used correctly but spark incorrect inferences about biological processes or significance in the audience; (4) incorrect inference drawn from the evidence presented. We illustrate each type of miscommunication with commonly misused or misinterpreted terms, providing a definition, caveats and common misconceptions, and suggest alternatives as appropriate. While we focus on terms specific to bats and disease ecology, we present a more general framework for addressing miscommunication that can be applied to other topics and disciplines to facilitate more effective research, problem-solving, and public policy.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ringa Raudla ◽  
James W. Douglas

PurposeHow does the era of austerity affect flexibility and control in budget implementation? The execution phase of the budget has remained underexplored in the budgeting literature. Theoretically, a crisis and austerity period may trigger changes in budget execution in one of two key directions: either toward greater control or greater flexibility. This paper seeks to uncover which outcome is more likely.Design/methodology/approachThe authors conducted elite interviews of key officials involved in the budget execution phases in two European countries: Portugal and Austria.FindingsThe cases demonstrate that the experience of a fiscal crisis and period of austerity tend to lead to greater control and constrained flexibility in budget execution.Originality/valueThe execution phase of the budget process has remained underexplored in the public budgeting literature, and there has been only limited discussion on how the experience of austerity affects it. This empirical study of Portugal and Austria helps to shed light on that question.


The principal focus of Chapter 19 is on the statutory protection from victimization of employees and other ‘workers’ who disclose information in the public interest under the provisions introduced into employment legislation by the Public Interest Disclosure Act 1998. It describes the purpose and scheme of the provisions (in their original form and as amended in 2013), and explains key concepts such as ‘protected disclosure’, ‘qualifying disclosure’ and ‘worker’. It then outlines the procedures and remedies applicable in the event of unfair dismissal or subjection to detriment for making a protected disclosure. How the legislation works in practice is illustrated by reference to cases decided in employment tribunals, the Employment Appeal Tribunal, and the higher courts. The chapter also takes a brief look at whistle-blowing duties imposed on auditors and actuaries of financial institutions and persons involved in administering pension schemes following the BCCI and Maxwell affairs in the 1990s.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Farzaneh Jalali Aliabadi ◽  
Graham Gal ◽  
Bita Mashyekhi

Purpose This study aims to examine the public budgeting process in the higher education and research sectors of Iran. It focuses on the actors’ budgetary roles and uses their perspectives to identify deficiencies in the budgeting process that cause delays in the transition to a performance-based system. Design/methodology/approach This study uses an interpretive research paradigm. It applies the grounded theory methodology to analyze the interviews conducted with those responsible for budgeting at Iranian public universities and research institutes (PURI). The results are interpreted using Wildavsky’s (1964) budgetary roles paradigm. Findings Using Wildavsky’s (1964) paradigm, “spenders” and “guardians” are identified and their perceptions about the public budgeting process are described. The results suggest a decoupling between the actors’ perceptions based on their budgetary roles. Spenders consider budgeting as a negotiation-based process, while guardians’ decisions are largely based on “outputs” and “information.” This study demonstrates that the disagreement over the perceived budget process was due to different budgetary roles. This disagreement leads to delays in the transformation of the budget process in Iranian PURI. Research limitations/implications While efforts are made to obtain a sample of individuals with different roles and responsibilities, the selection is limited by subjects’ willingness and availability. Therefore, sample size and diversity are potential limitations of this study. Practical implications When organizations attempt to transition to performance-based budgeting (PBB), it is critical to understand the current budgeting process to identify potential impediments. Understanding these impediments allows for alternate approaches to be considered. This is particularly important for universities that are mostly funded by the government (such as those in Iran). The results of this study show that the contradictory perceptions among budget actors have a significant impact on budgeting transition and require attention to understand budgeting decisions. Originality/value This study contributes to the budgeting literature in three ways. First, it examines the impact of endogenized shared values among budget participants on the budgeting transition process. Second, by focusing on budgetary roles, it contributes to the literature by examining disagreement on the perceived budgeting process and its implications for transforming the process into PBB. Finally, to the authors’ knowledge, this is the first study to examine the public budgeting process in a developing country – Iran.


2021 ◽  
pp. 9-16
Author(s):  
Daniela Bandelli

AbstractThis chapter discusses the origin, spirit, objectives and methodology of this study on the surrogacy international debate. The aim of this study is to explain the politics of signification on surrogacy carried out especially by the women’s movement, verifying how it is contributing to the public discourse and policies on the subject, how it is being organized, as well as dividing, and how the proposed instances fit into global discourses and are recontextualized on the basis of social specificities. These aims are pursued through three case studies in the United States, Mexico and Italy. The key concepts of the theoretical framework of the research will also be described in this chapter, such as: the women’s movement, diagnostic and prognostic frames.


F1000Research ◽  
2018 ◽  
Vol 7 ◽  
pp. 1784 ◽  
Author(s):  
Andrew David Oxman ◽  
Iain Chalmers ◽  
Astrid Austvoll-Dahlgren ◽  

Background:The Informed Health Choices (IHC) Key Concepts are standards for judgement, or principles for evaluating the trustworthiness of treatment claims and treatment comparisons (evidence) used to support claims, and for making treatment choices. The list of concepts provides a framework, or starting point, for teachers, journalists and other intermediaries for identifying and developing resources (such as longer explanations, examples, games and interactive applications) to help people to understand and apply the concepts. The first version of the list was published in 2015 and has been updated yearly since then. We report here the changes that have been made from when the list was first published up to the current (2018) version.Methods:We developed the IHC Key Concepts by searching the literature and checklists written for the public, journalists, and health professionals; and by considering concepts related to assessing the certainty of evidence about the effects of treatments. We have revised the Key Concepts yearly, based on feedback and suggestions; and learning from using the IHC Key Concepts, other relevant frameworks, and adaptation of the IHC Key Concepts to other types of interventions besides treatments.Results:We have made many changes since the Key Concepts were first published in 2015. There are now 44 Key Concepts compared to the original 32; the concepts have been reorganised from six to three groups; we have added higher-level concepts in each of those groups; we have added short titles; and we have made changes to many of the concepts.Conclusions:We will continue to revise the IHC Key Concepts in response to feedback. Although we and others have found them helpful since they were first published, we anticipate that there are still ways in which they can be further improved. We welcome suggestions for how to do this.


2021 ◽  
pp. 3-12
Author(s):  
Patrick Mulkern ◽  
Cindy Reide Combs ◽  
Jacqueline Cordova-Rodriguez ◽  
Susan Stone

The introductory chapter sets the stage for understanding the roles, responsibilities, and all other relevant information necessary for the success of school social workers within the public school setting. The chapter begins with a review of the key concepts related to the practice of school social work. It also discusses enduring practice tensions, policy domains that influence practice, seven domains of knowledge, values, and skills relevant to the success of new school social workers. The roles of school social workers and the factors that shape these roles are examined. Finally, the chapter discusses the importance and use of student and school assessments.


2019 ◽  
Vol 42 (2) ◽  
Author(s):  
Benjamin B Saunders

Every Australian jurisdiction has imposed a duty of care and diligence on directors and other officials of public sector entities. This duty is modelled on the duty applicable to directors and officers of corporations and plays a significant role in setting governance standards in the public sector. This article examines the interpretation of the duty and its effectiveness in setting governance standards across the public sector. It argues that there is evidence of an emerging community expectation that entities which carry out governmental functions or manage public resources should be required to take reasonable care and diligence in the exercise of those functions, but that this standard has received only incomplete recognition in Australian legislation. The article argues further that the public sector duty of care presents significant difficulties in interpretation given that some of the key concepts relating to the private sector duty are not readily translatable to the public sector and that the mechanisms for enforcement in every jurisdiction are inconsistent, ineffective and lack a clear policy rationale. The consequence is that the duty of care and diligence does not play a significant role in setting governance standards in the public sector.


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