The purpose of this study was to examine the relationship between selected budgetary expenditures for facilities and debt service and building conditions in the Commonwealth of Virginia. One research question and three sub-questions for selected school divisions were used to investigate this topic. The major data components used in this study were provided by the Virginia Department of Education. Twenty -two school divisions in the Commonwealth of Virginia were selected for the study, based on a previous study conducted by Crook (2006). Crook identified and classified selected school divisions as standard or substandard pursuant to the responses of principals who responded to the Commonwealth Assessment of Physical Environment (CAPE) assessment instrument. The line items of "facilities and debt service" were analyzed over a five year period for fiscal years 2000-2005. An independent t-test drawn from SPSS software was used to determine statistical significance between combined per-pupil expenditures for facilities and debt service. A comparison of the (1) means of total expenditures in the facilities and debt service line items, (2) total per-pupil expenditures, and (3) annual per-pupil expenditures was used to determine statistical significance. Analysis of the VEA measure of fiscal capacity and effort was conducted to ascertain the similarity of the two groups of school divisions. The findings of the study indicate that an analysis of total expenditure and per-pupil spending during the fiscal years of 2000-2005 reveal strong statistical significance in spending between school divisions with buildings classified as satisfactory and unsatisfactory in the line items of facilities and debt service. Analysis of five year total expenditure mean revealed there was strong statistical significance found in the two financial line items. Analysis of yearly per-pupil expenditures revealed that there was no statistical significance in the budget line item of facilities. Statistical significance was found in the financial line item of debt service during the academic year of 2000-2001 with a p value of (.025). / Ph. D.

Thesis (M.Soc.Sc.)--University of Hong Kong, 1989. / Also available in print.

The thesis consists of theoretical and practical part. The theoretical part desribes of general problem of the management and perfomance of municipal authorities. It contains characteristic of municipalities, definition of independent and delegated authority, a description of municipal bodies and primarily definition of budget revenues, budget expenditures and budgeting method. The practical part includes characteristic of city Pelhřimov and municipality Hořepník. Afterwards it analyzes the management of this city and municipality during the years 2007-2009 and their mutual comparison.

The diploma thesis is focused on budgetary economy of selected minucipality, in this case the town Horní Planá. There are described functions of the municipality, its institutions and a property, separation of the property and management with it. The thesis is focused on a budgetary economy of a municipality, a budget, a budget composition, where are defined budgetary incomes and expeditures and subsequently a budgetary outlook is analyzed there. The aim of this thesis is to analyze the economy of the town Horní Planá, which is performed on the data in the next five years, based on the analysis recommend possible measures to achieve the optimum relationship between the economy, efficiency and effectiveness, or finding potential funding sources. Partial aims are evaluation of the progression budgets in the period and to determine the effects of ganges of incomes and expenditures in different years, to analyze cash flow over the period and evaluate influences on cash flow and the analysis of the property of selected municipality and its funding.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию исполнения расходной части региональных бюджетов на примере Свердловской области. Предметом исследования являются экономические отношения, возникающие в процессе исполнения областного бюджета в части расходов. Цель выпускной квалификационной работы - проанализировать механизм исполнения расходной части бюджета субъекта РФ и на основании этого выявить проблемы и пути их решения. Практическая значимость диссертационной работы заключается в обосновании актуальных проблем, и в том, что выводы могут быть использованы в дальнейших реализациях программ на социальную политику в Свердловской области. / The final qualification work (master's thesis) is devoted to the study of the execution of the expenditure part of regional budgets on the example of the Sverdlovsk region. The subject of the study is the economic relations that arise in the process of implementing the regional budget in terms of expenditures. The purpose of the final qualification work is to analyze the mechanism of execution of the expenditure part of the budget of the subject of the Russian Federation and on the basis of this to identify problems and ways to solve them. The practical significance of the dissertation work lies in the substantiation of actual problems, and in the fact that the conclusions can be used in further implementation of programs for social policy in the Sverdlovsk region.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию расходной части регионального бюджета Свердловской области. Предметом исследования выступают экономические отношения, возникающие в ходе и исполнения регионального бюджета. Основной целью магистерской диссертации является анализ механизма исполнения расходной части бюджета субъекта Российской Федерации, а также анализ оценки качества управления реализации государственных программ, включающий разработку предложений по их совершенствованию. В заключении обозначены рекомендации по совершенствованию реализации государственных программ для объекта исследования. / Graduation work (master's thesis) is devoted to the study of the expenditure side of the regional budget of the Sverdlovsk region. The subject of the study is economic relations arising in the course and execution of the regional budget. The main goal of the master's thesis is to analyze the mechanism for the execution of the expenditure side of the budget of the constituent entity of the Russian Federation, as well as to analyze the assessment of the quality of management of the implementation of state programs, including the development of proposals for their improvement. In conclusion, recommendations for improving the implementation of state programs for the object of study are outlined.

Структура магистерской диссертации включает в себя введение, три главы, заключение, список использованных источников и приложения. В первой главе рассматривается методология механизма обеспечения государственных оборонных нужд в контексте формирования федеральной контрактной системы, а также субъекты и объекты финансового контроля в сфере ГОЗ. Во второй главе исследованы расходы на национальную оборону в разрезе подразделов и главных распорядителей бюджетных средств. Анализируется уровень исполнения, динамика расходов Федерального бюджета по данному направлению, а также влияние расходов национальной обороны на ВВП, безработицу и налоговую нагрузку в Российской Федерации. В третьей главе рассматриваются особенности осуществления финансового мониторинга в сфере гособоронзаказа путем банковского и казначейского сопровождения контрактов, а также приводятся способы совершенствования финансового контроля при выполнении гособоронзаказа. В заключении подводятся итоги проведенного исследования. / The structure of the master's thesis includes an introduction, three chapters, conclusion, list of used sources and appendices. The first chapter examines the methodology of the mechanism of ensuring state defense needs in the context of the formation of the federal contract system, as well as the subjects and objects of financial control in the sphere of defense defense procurement. The second chapter studies the expenditures on national defense in the context of subsections and chief budgetary administrators. It analyzes the level of execution, the dynamics of federal budget expenditures in this area, as well as the impact of national defense expenditures on GDP, unemployment and tax burden in the Russian Federation. The third chapter considers the peculiarities of financial monitoring in the sphere of the state defense order through banking and treasury support of contracts, as well as provides ways to improve financial control in the implementation of the state defense order. The conclusion summarizes the results of the study.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию формирования и исполнения бюджета муниципального образования с целью разработки предложений по его совершенствованию. Необходимость научного исследования заключается в разработке методических положений и рекомендаций по увеличению доходов местных бюджетов и повышению эффективности расходования бюджетных средств муниципального образования. Актуальность научного исследования заключается в том, что большое значение приобретает организация бюджетного процесса на муниципальном уровне и стимулирование органов местного самоуправления к ускорению темпов экономического роста. / Final qualification work (master thesis) is devoted to study formation and execution of the budget of the municipal formation with the purpose of developing proposals for its improvement. The need for scientific research consists in the development of methodological provisions and recommendations for increasing the incomes of local budgets and increasing the efficiency of spending budgetary funds of the municipality. The relevance of scientific research lies in the fact that the organization of the budgetary process at the municipal level and the encouragement of local self-government bodies to accelerate the rates of economic growth acquire great importance.

Магистерская диссертация посвящена исследованию проблем повышению эффективности формирования и исполнения бюджета Свердловской области. Выпускная квалификационная работа состоит из введения, трех глав, заключения, списка использованных источников и приложений. В первой главе рассмотрены теоретические аспекты формирования и исполнения регионального бюджета. Во второй главе проведен анализ формирования и исполнения доходной части бюджета Свердловской области. Третья глава посвящена направлениям повышения эффективности формирования и исполнения бюджета Свердловской области в современных условиях. / The master's thesis is devoted to the study of the problems of increasing the efficiency of the formation and execution of the budget of the Sverdlovsk region. The final qualifying work consists of an introduction, three chapters, a conclusion, a list of sources and applications. The first chapter examines the theoretical aspects of the formation and execution of the regional budget. The second chapter analyzes the formation and execution of the revenue side of the budget of the Sverdlovsk region. The third chapter is devoted to ways of increasing the efficiency of the formation and execution of the budget of the Sverdlovsk region in modern conditions.

The basic goal of diploma thesis "The Propensity to Government Budget Deficit: Analysis of the Influence of Political Cycle on Czech Fiscal policy" is to identify fundamental factors which influence decisions about the size of government budget balance and to analyze the influence of political cycle on the volume and structure of government expenditures in the period of 1993-2009. Analysis is based on theories which are connected to the areas of public sector, state and its function, public finances, government budget, the process of generating budget, political cycle, political parties and europeanization. The problem of propensity to budget deficits is structured using dimensional analysis and problem tree. The influence of political cycle is verified by using the combination of qualitative analysis of policy documents and quantitative analysis of specific indicators. Analysis classifies external and internal factors influencing the tendency to deficit budgeting. Political cycle is one of those internal factors becouse it is affected by the decision making process of political representatives. The influence of political cycle on the volume of government expenditures and the expenditures of the Ministry of Labor and social affairs could not be demonstrated on data. Otherwise, there is possibility...