Les fonctions administratives du gouvernement consistent à fournir les services publics, et à opérer la gestion publique et administrative. Cela nécessite l’utilisation en continu d’importantes sommes d’argent. Or, le principal revenu provenant de la collecte des impôts ne suffit pas pour opérer les missions et les nécessaires activités de l’Etat. C’est la raison pour laquelle, celui-ci doit emprunter davantage aux institutions financières intérieures et extérieures. En Thaïlande, le premier emprunt fut créé à l’ère du Roi Rama V. Et après la Révolution siamoise de 1932, le pays commença à emprunter de plus en plus aux institutions financières internationales et aux gouvernements étrangers pour son développement. Ce sont les crises économiques mondiales qui ont obligé divers pays dans le monde à contracter la dette publique et qui ont fait accroître ladite dette en Thaïlande. La notion de gestion de la dette publique devient alors indispensable et, à cet égard, plusieurs pays ont rendu des lois spéciales. En Thaïlande, la Loi portant sur la gestion de la dette publique B.E. 2548 (2005) et la désignation d’un mandataire constitue la loi fondamentale autorisant le gouvernement à contracter la dette publique, et à la gérer diversement -en raison d’un changement de situation- comme la dette contractée pour le développement économique et social, pour la restructuration de la dette et la mise en œuvre de la politique sur les transactions financières en vue de réduire le risque de dette publique, etc. / The government, as the administration, is responsible for public services, public affairs and administrative missions. It is, therefore, necessary to spend a great number of money consecutively. The main income of the government earned by the tax collection is not enough for its missions and the other necessary things. That’s why it had to loan more and more money from the domestic and international financial institutions. In Thailand, money has been loaned since the reign of King Rama V. After the Siamese Revolution of 1932, Thailand has incurred more public debt from the international financial institutions and foreign governments for country’s development. Public debt of Thailand and different countries has enormously increased while the notion of public debt management has also developed and the special acts on public debt management have been issued in many countries, because of the necessity of incurring public debt of several countries as well as economic crisis happened around the world. In Thailand, the Public Debt Management Act B.E. 2548 (2005) is considered as the principal law authorizing the government to incur and manage public debt in various ways for adapting to changing circumstances such as public debt incurred for social and economic development, for debt restructuring and financial transaction used for reducing the risk on public debt, etc.

Tyrimo objektas – valstybės skola. Tyrimo tikslas – įvertinus Lietuvos valstybės skolą, ištirti jos poveikį socialinėms išlaidoms. Uždaviniai: 1. Pateikti valstybės skolos sampratą bei valstybės skolinimosi poreikį sąlygojančius veiksnius. 2. Apibrėžti valstybės skolos naštą ir skolinimosi reikšmę ekonomikai. 3. Pateikti valstybės skolos vertinimo kriterijus. 4. Įvertinti Lietuvos valstybės skolą tarp ES valstybių pagal išskirtus vertinimo kriterijus. 5. Nustatyti Lietuvos valstybės skolos poveikį socialinėms išlaidoms bei palyginti jį su kitomis ES šalimis. Tyrimo metodika. Valstybės skolos sampratai bei valstybės skolinimosi poreikio nustatymui naudoti bendramoksliniai tyrimo metodai – mokslinės literatūros bei teisinių dokumentų analizė ir sintezė. Atliekant Lietuvos valstybės skolos analizę – statistinių duomenų rinkimo bei analizės metodai, palyginimo, grafinio vaizdavimo būdai, loginė analizė ir sintezė. Pritaikius regresinę analizę nustatytas Lietuvos valstybės skolos poveikis socialinėms išlaidoms. Lyginamosios analizės dėka šis poveikis įvertintas Europos Sąjungos šalių kontekste. Tyrimo rezultatai. Pirmojoje darbo dalyje pateikta valstybės skolos samprata, valstybės skolinimosi poreikį sąlygojantys veiksniai, skolinimosi reikšmė ekonomikai, išanalizuoti ir susisteminti skolos naštos modeliai. Antrojoje darbo dalyje, išanalizavus įvairių mokslininkų darbus, pateikti valstybės skolos vertinimo kriterijai, nustatyta valstybės skolos sudėties svarba, pateiktas... [toliau žr. visą tekstą] / Object of the research – public debt. Aim of the research – to evaluate the Lithuanian public debt, to assess its influence on social expenditure. Objectives of the research: 1. to present the concept of public debt and to discuss the factors, which influence government borrowing needs; 2. to define the debt burden and to determine the effect of public debt on economy; 3. to provide the public debt evaluation criteria; 4. to evaluate the Lithuanian public debt in respect to the situation in the EU countries according to the identified criteria; 5. to determine the impact of the Lithuanian public debt on social expenditure and to compare it with that in other EU countries. Research methods. Analysis and synthesis of scientific literature and legal documents, statistical data collection and analysis methods, comparative analysis, graphical representation techniques, logical analysis, regression analysis. Research results. Part One introduces the concept of public debt, analyzes the factors influencing government borrowing needs, importance of borrowing to economy and structured models of debt burden. Part Two, having analyzed various scientific articles, provides criteria of the public debt evaluation, reasons importance of the public debt composition and presents the assessment model of the impact of public debt on social expenditure. Part Three gives structural and dynamic analysis of the Lithuanian public debt, evaluates the amount of public debt, according to the... [to full text]

This thesis describes the actual trends of accumulation of the public indebtedness and the various views on the existence of fiscal deficit and public debt. The main purpose of the thesis is to analyze the public debt management - its objectives, operations and organisation. The quantitative criteria for debt portfolio determined by the Ministry of Finance of the Czech Republic are analyzed and compared with the development and structure of the czech central government debt. The analytical part of the thesis includes the rules for issuance of the government bonds, the analysis of the interest costs and the thoughts about the sustainability of the czech central government debt.

Diss.--Berlin--Freie Universität, 2006. / Bibliogr. p. 391-422.

Valstybės skola ir jos atsiradimo priežastys svarbios ekonomikos mokslo dalykui, nes tai valstybės ekonomikos vystimuisi reikšmingas veiksnys. Didelė valstybės skola yra našta šalies ekonomikai, kadangi kuo didesnė skola, tuo daugiau valstybės biudžeto lėšų reikia skirti jos aptarnavimui, t.y. palūkanų mokėjimams ir pačios skolos grąžinimui. Tačiau nesiskolinti valstybė taip pat negali. Biudžeto deficitas, stambūs investiciniai projektai, kurių įgyvendinimui reikalingos didelės lėšos ir kitos priežastys lemia skolos atsiradimą ir tolesnį jos vystimąsi. Šiuolaikiniam šalies gyventojui yra aktuali valstybės biudžeto tvarkymo sistema, kadangi nuo to, koks valstybės biudžetas ir valstybės skola, priklauso gyventojų socialinė aplinka, net gyvenimo lygis, tad svarbu išsiaiškinti, koks optimalus turi būti skolos dydis, kad teigiamai veiktų ekonomiką, ir būtinai rasti būdų, kaip tinkamai ir racionaliai vykdyti valstybės skolos valdymą. / Public debt and the causes of economic research relevant to the subject matter, as the state of economic development is a significant factor. High level of debt is a burden to the economy because the larger the debt, the more the state budget funds should be used with its service, ie interest payments and repayment of the debt. Nesiskolinti But the state also can not. The budget deficit, large investment projects, whose implementation would require significant resources and other reasons for the emergence of the debt and further development. Tje budget management system is topical for the modern capita of the state, since that what the state budget and public debt, the population belongs to the social environment, even the standard of living, it is important to clarify what must be the optimal amount of debt, make a positive contribution to the economy, and it must find ways to the proper and rational exercise of public debt management.

Diss. Uppsala : Uppsala universitet, 2006.

The aim of the diploma thesis is to analyze the development of the government debt in the Czech Republic, in particular in terms of its structure, the assessment of the sustainability of the current government debt level and the assessment of the setting and operation of debt management in the Czech Republic, in comparison with the recommendations of important international institutions. Used will work primarily analytical, synthetic and comparative methods. The first chapter introduces the theoretical definition of the concepts of public debt, including its causes, impacts and forms of coverage. Subsequently, the thesis deals with the theoretical approaches in the sphere of governement debt management. The next chapters assess the development of the government debt in the Czech Republic, its structure, institutional solution and overall debt management. Finally is evaluated the sustainability of the Czech Republic's current indebtedness and realized the comparison of debt management with IMF and World Bank recommendations.

This thesis focuses on the issue of indebtedness of Czech municipalities and their role in the total public debt. The first part represents the theoretical basis and legislation, which includes defining key terms. The practical part is focused on analyzing the evolution of indebtedness of local governments and of other levels of the public sector. The analysis was made on the basis of compiled time series of the debt for the period 1994-2014. The indebtedness of municipalities and counties had a growing trend during the reported period. In recent years, municipal debt, unlike regional, is stable. The share on debt of municipalities and regions is the size of the public debt is not significant. The largest share of the debt is government debt, which constantly grows from the begging of the period. Part of this work is to compare two methods of evaluating municipal debt, namely debt service and SIMU. Five selected municipalities were compiled both types of indicators for the period 2010-2014. Based on this comparison it was shown to have better presentation of the indicators SIMU than debt service. The thesis seeks to comprehensively evaluate the development of each level of indebtedness of the public sector in order to show, what proportion represents Czech municipalities.

The purpose of this thesis is to verify that the practises of debt management agencies in Poland, Hungary and Czech Republic are in accordance with the best practice based on international guidelines for public debt management. On the sample of Central European economies we can perceive new trends in public debt management that were enforced by growing public indebtness and its implications on fiscal health. These trends are particularly demonstated through proces of devoting the debt management institutions from the traditional position in the Ministry of Finance, through emphasis on achieving development of effective domestic securities market and the conception of long-term strategies based on risk management principles. From the comparison of the debt management practices in the selected countries it was possible to put forward a set of specific recommendations aplicable both to local and general conditions.

Deficiencies in software design or architecture can severely impede and slow down the software development and maintenance progress. Bad smells and anti-patterns can be an indicator for poor software design and suggest for refactoring the affected source code fragment. In recent years, multiple techniques and tools have been proposed to assist software engineers in identifying smells and guiding them through corresponding refactoring steps. However, these detection tools only cover a modest amount of smells so far and also tend to produce false positives which represent conscious constructs with symptoms similar or identical to actual bad smells (e.g., design patterns). These and other issues in the detection process demand for a code or design review in order to identify (missed) design smells and/or re-assess detected smell candidates. UML diagrams are the quasi-standard for documenting software design and are often available in software projects. In this position paper, we investigate whether (and to what extent) UML diagrams can be used for identifying and assessing design smells. Based on a description of difficulties in the smell detection process, we discuss the importance of design reviews. We then investigate to what extent design documentation in terms of UML2 diagrams allows for representing and identifying software design smells. In particular, 14 kinds of design smells and their representability in UML class and sequence diagrams are analyzed. In addition, we discuss further challenges for UML-based identification and assessment of bad smells.