This paper investigates the effects of the composition of public spending together with the impact of fiscal decentralization on growth for a set of four Central European countries over the period from 1995 to 2010. The main contribution to the current literature arises from the fact that for the first time, this paper examines a possible common trend of the variables which may lead to misleading results if left untreated. Indeed, most variables suffered from this problem. The interpretation of obtained results must therefore take this issue into account. We found that expenditure on education and defence seems to have positive and significant impact on economic growth. On the contrary, economic affairs consistently exhibit a negative and significant impact on the growth rate. In addition, fiscal decentralization seems to be beneficial for economic growth of the concerned countries. Furthermore, the implication of a strong negative impact of economic affairs is robust regarding different specifications, and especially with respect to the common trend issue.

The thesis is divided into two parts, theoretical and practical. The first part describes the characteristics of the municipality, the municipal authorities and the competence and also budget, including budget structure and budget process. A large part is devoted to reform in public sector accounting. The second part is practical and a short characteristic of the village is followed by analysis budget of the village Kadlín between 2006 and 2010. First, the analysis concentrates on revenue, expenditures and then to the end is a comparison the balance of revenue and expenditure and profit.

The main objective of diploma thesis is the comparison of the taxation of taxpayers who receive pension and concurrently have an income from employment in the selected countries of the European Union which are the Czech Republic, Germany, Hungary, Austria and United Kingdom. The diploma thesis is divided into four chapters. The first chapter contains the characteristics and classification of the tax expenditures. In the second chapter the pension systems of the selected countries are characterized and the results of studies of OECD concerning the issue and the comparison of pension politics are described. The third chapter is devoted to the method of taxation of personal income of working pensioners and social security systems in individual countries and the last part is the comparison of the various types of tax expenditures. The last, fourth, chapter is dedicated to the comparison of the rate of taxation of working pensioners in the selected states. The rate of taxation is calculated using the average tax rate, partial results are the size of the exemption of pensions and total tax expenditures relative to income of taxpayers.

The thesis aims to answer the question whether the budgets of Kamenice nad Lipou and Pelhřimov in the years 2011 - 2015 correspond with objectives and needs of these cities and the differences in the structure of the individual budgets are caused by the different objectives that are determined by municipal policy. The specific goal is to evaluate the financial stability and indebtedness in regard to appointed goals. The analysis, synthesis and subsequent comparison of budgets, final accounts and the available data and informations about cities Kamenice nad Lipou and Pelhřimov in years 2011-2015 was conducted. Based on these methods the hypothesis was confirmed that the municipality budgets of Kamenice nad Lipou and Pelhřimov in years 2011-2015 correspond with the objectives set out in planning documents and with the needs of citizens. In fulfilling these appointed objectives cities not risk hazardous indebtedness and bad economic situation. It was further verified that the structure of the municipal budget Kamenice nad Lipou and Pelhřimov in years 2011-2015 differs in regard to the appointed municipalities objectives.

This thesis examines the convergence in health care spending in euro area member countries during the period 1995-2010 and the influence of joining euro zone on convergence of health care expenditure. Panel data set covering 17 cross-sectional units (current eurozone member countries) over 15-years time period is examined using the classical approach to convergence. The analyses presented in this thesis provide evidence of sigma-convergence of HCE as a share of GDP. Conditions for sigma-convergence of HCE per capita are not satisfied. As for beta-convergence, the analysis of HCE as a share of GDP confirm the absolute convergence, conditional convergence did not occur. As for HCE per capita, absolute and conditional convergence hypotheses were affirmed. In both cases of absolute convergence, joining the euro area significantly supported convergence of HCE.

The aim of the thesis is to identify the determiants of social expenditure levels in EU member states and estimate the sensitivities. The analysis is based on the fixed effects model with robust standard errors. Seven out of the 24 variables, that have been tested, are statistically significant. Social expenditure levels are positively dependent on population ageing, unemployment rate and economic level, and negatively on economic growth. The openness of economy and public debt ratio are also robust. The presence of a christian party in government is also statistically significant, however, the coefficient is not theoretically consistent. The sensitivity of social expenditure level to the share of population aged 65 years and over on the total population, is about 0,30. It means, that on average, the rise in the share of the old by 1 percentage point, is followed by the rise of social expenditure level by 0,3% of the GDP. In case of unemployment rate, economic growth and the openness of economy, the sensitivity estimates are 0,3, -0,1 and -0,03. The sensitivities to the other three robust variables cannot be quantified due to a strong dependence on the exact model specification or a bias, caused by extreme values. The expenditure on pensions are relatively more dependent on population ageing, whereas other social expenditure are more sensitive to current position in economic cycle. The determinants in the old and the new EU member states are similar, with only one exception, as the expenditure levels in the new member states are less dependent on demographic structure. The model explains international differences and the changes during the period between 1990 and 2010.

The thesis deals with research of influence of increasing number of residents on municipality's economy situation. Text itself concerns with analysis of municipality's law framework, way of its financing and specification of power, that have agents of every single municipality. Real financial budgets for the period 2001 -- 2011 are checked by using these theoretical information. The goal of the thesis is to find out the financial statement's changes, which relates to increase of residents.

This thesis examines the effect of the government expenditure structure on the economic growth. The objective is to determine which components of public expenditures are growth enhancing and which growth retarding. The theoretical model is set into the endogenous growth framework and describes the growth mechanism of productive and unproductive government expenditures. The growth impact of public spending composition is analysed for 18 European countries from 1996 to 2012. The empirical part is based on the panel data analysis. The empirical findings suggest that reallocating public resources towards education and health can promote growth. Whereas, higher expenditures on spending and defence are likely to be growth-retarding.

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-07-14T15:01:41Z No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) Dissertação IRLA MEDEIROS 04-08-2016 FINAL.pdf: 816920 bytes, checksum: 456a7711d5c83ace40c171e4edeb3bad (MD5) / Made available in DSpace on 2017-07-14T15:01:41Z (GMT). No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) Dissertação IRLA MEDEIROS 04-08-2016 FINAL.pdf: 816920 bytes, checksum: 456a7711d5c83ace40c171e4edeb3bad (MD5) Previous issue date: 2016-02-29 / O Brasil vem experimentando, desde a criação do Sistema Único de Saúde (SUS), mudanças importantes no seu sistema público, incorporando princípios importantes, tais como a universalidade do acesso, a integralidade da atenção e a equidade. O país é um dos poucos em que o acesso gratuito a medicamentos essenciais é direito dos cidadãos, o que se concretiza por meio de políticas e estratégias, como a Relação Nacional de Medicamentos Essenciais (RENAME) e a Relação Municipal de Medicamentos Essenciais (REMUME). Porém, análises realizadas nos municípios brasileiros mostram a ocorrência de desabastecimento, descontinuidade da oferta e baixa disponibilidade de medicamentos, o que dificulta o acesso e a continuidade do tratamento. Dessa forma, o gasto com remédios impacta fortemente o orçamento familiar, principalmente das famílias mais pobres. Dessa forma, esse estudo tem como objetivo descrever as desigualdades socioeconômicas no gasto privado com medicamentos no Estado de Pernambuco, através da análise dos gastos das famílias. O estudo traz uma perspectiva inovadora por fazer uma análise da carga tributária, além de descrever os gastos segundo categorias de medicamentos e apresentar a análise de desigualdades nos dispêndios. Este estudo teve como base os microdados da Pesquisa de Orçamentos Familiares (POF) 2008/2009 tratando-se de um estudo descritivo e estatístico que analisa o comportamento dos domicílios Pernambucanos, em um determinado período de tempo, quanto ao gasto privado com remédios. A análise principal se efetua classificando os domicílios a partir de quintis de renda. A identificação de determinantes do gasto privado e a probabilidade de incorrer em gasto catastrófico em saúde, segue a metodologia da Organização Mundial da Saúde (OMS). Os principais resultados mostram que há desigualdade no gasto com medicamentos em Pernambuco e que a tributação é regressiva, chegando, no Brasil, a comprometer 25% do gasto no primeiro quintil e apenas 11% no último quintil. O índice de Gini calculado para o gasto per capita com medicamentos foi de 0,93%, mostrando uma desigualdade quase que extrema no Brasil. / Brazil has been experiencing since the creation of the Unified Health System (SUS) major changes in its public system, incorporating important principles such as the universality of access to comprehensive care and equity. The country is one of the few where free access to essential medicines is citizen´s right, which is realized through policies and strategies such as the National List of Essential Medicines (RENAME) and the Municipal Register of Essential Medicines (REMUME). However, analyzes conducted in Brazilian cities show the occurrence of shortages, supply disruption and low availability of drugs, making it difficult to access and care continuity. Thus, spending on medicines strongly impacts the family budget, especially the poorest families. Thus, this study aims to describe socioeconomic inequalities in private spending on drugs in the state of Pernambuco, through the analysis of household spending. The study brings a new perspective to make an analysis of the tax burden, as well as to describe spending according to categories of medicines and present the analysis of inequalities in expenditures. This study was based on the microdata from the Household Budget Survey (HBS) 2008/2009, being a descriptive and statistical study that analyzes the behavior of Pernambuco households in a given period of time, as private spending on drugs. The main analysis is accomplished by classifying households from quintiles of household gross income and determinants analysis of private spending and the probability of incurring catastrophic health expenditure follows the methodology of the World Health Organization (WHO). The main results show that there is inequality in spending on drugs in Pernambuco and that taxation is regressive, compromising, in Brazil, 25% of expenditure in the first quintile and only 11% in the last quintile. The Gini index calculated for per capita expending on drugs was 0.93%, showing almost an extreme inequality in Brazil and the probability of incurring catastrophic health expenditure follows the methodology of the World Health Organization (WHO). The main results show that there is inequality in spending on drugs in Pernambuco and that taxation is regressive, compromising, in Brazil, 25% of expenditure in the first quintile and only 11% in the last quintile. The Gini index calculated for per capita expenditure on drugs was 0.93%, showing almost an extreme inequality in Brazil.

O mercado globalizado trouxe ao cenário brasileiro produtos provenientes de diversos países, sejam esses montados, desenvolvidos ou fabricados em mais de um país. Diante disso, surge a necessidade de entender como o consumidor percebe esses produtos importados e qual o seu comportamento diante desses. Para entender o comportamento do consumidor foi investigado o efeito do país de origem na percepção do consumidor, e sua relação com a qualidade percebida, disposição de preço a pagar, intenção de compra, abertura cultural e etnocentrismo, em um cenário considerado emergente no Brasil, que é o da cerveja especial. Dando sequência ao estudo, o mesmo foi realizado por meio de um método experimental, com um design 4 (País de Orígem: China, Alemanha, Brasil e sem identificação) x 1 (Produto: cerveja especial pilsen), compondo, dessa forma, quatro grupos experimentais. A pesquisa foi realizada através de um questionário com escalas do tipo Likert de sete pontos, que foi disponibilizado junto a uma prova de cerveja especial e um cartão contendo informações da cerveja e do país de fabricação. Por seguinte, para análise dos dados, foi realizada uma abordagem estatística quantitativa onde o processamento dos dados ocorreu por meio de uma análise multivariada de variância, aplicando-se testes post-hoc. A amostra foi composta por 159 respondentes que foram distribuídos nos quatro grupos experimentais. Os resultados comprovam que o efeito país de origem atua de forma significante na qualidade percebida, disposição de preço a pagar e intenção de compra dos consumidores, e que o consumidor brasileiro apresenta uma baixa pré-disposição ao protecionismo do consumo de produtos nacionais, bem como está aberto a experienciar interações com culturas estrangeiras. / Globalized market has brought products from different countries to the Brazilian scene, whether assembled, developed or manufactured in more than one country. Given this, the need arises to understand how the consumer perceives these imported products and what their behavior is in front of them. In order to understand consumer behavior, we investigated the effect of country-of-origin on consumer perception and its relationship with perceived quality, price-willingness to pay, purchase intent, cultural openness and ethnocentrism, in a market considered to be emerging in Brazil, which is speciality beer. Study was conducted by means of an experimental method, with a design 4 (Country of Origin: China, Germany, Brazil and no-ID) x 1 (Product: speciality pilsen beer), thus composing four experimental groups. Research was carried out through a questionnaire with seven-point Likert kind scale, which was made available with a speciality beer tasting and a card containing beer and country information. For data analysis, a quantitative statistical approach was performed with data processed through multivariate analysis of variance, applying post-hoc tests. The sample consisted of 159 respondents who were distributed in the four experimental groups. Results show that the country-of-origin effect plays a significant role in the perceived quality, willingness to pay and consumers' purchase intentions as well as that Brazilian consumer presents low bias towards protectionism (when it comes to consumption of domestic products), being open to experiencing interactions with foreign cultures.