Thesis (Ph. D.)--University of Chicago, Irving B. Harris Graduate School of Poblic Policy Studies, August 2002. / Includes bibliographical references. Also available on the Internet.

Thesis (MTech (Public Management))--Cape Peninsula University of Technology, 2011 / The study aims to assess how people in South Africa perceive the impact of the global financial crisis on the South African economy in the context of unemployment, poverty, crime, the mining, industrial, manufacturing and agricultural sectors, household expenditure, capital inflows, capital flows, capital outflow, electricity prices, education funding, health funding, remittances, pension funding, and financial institutions. From 2008 to 2010 the South African economy entered into recession because of the global financial crisis which was caused by the collapse of the United States’ housing market. A survey questionnaire which aimed to measure the perceptions of the impact of the global financial crisis on the South African economy was administrated to 300 randomly selected students and staff at two universities. A number of people were selected from the general public in Cape Town and at selected survey areas: two universities and five townships in Cape Town (Mandela Park, Hout Bay Harbour, Guguletu, Nyanga and Khayelitsha). The research followed the procedure of random sampling with students and staff at two universities in Cape Town and they were selected by the researcher and fieldworkers on an arbitrary basis. The employed field workers selected persons from the townships on the same basis. Results from the survey showed that a majority of respondents from universities and non-university subjects (170) agreed that the global financial crisis has impacted negatively on the South African economy in the context of unemployment, poverty, crime, the mining, industrial, manufacturing and agricultural sectors, capital inflows, capital flows, electricity prices, education funding, health funding, pension funding, and financial institutions. The survey questionnaire was designed according to the sample, which comprises staff and students at two universities in Cape Town, as well as, non-university subjects. This meant that many respondents included university staff and students because they are educated and have more knowledge and understanding than non-university subjects. This research found that non-university respondents were more unwilling to participate. The fieldworkers were also challenged to assess the perceptions of a large number of these respondents owing to a lack of language and cognitive skills. The research used two fieldworkers to assess the perceptions of university respondents concerning the impact of the global financial crisis on the South African economy. The research also used 14 fieldworkers to assess the perceptions of non-university respondents concerning the impact of the crisis on the South African economy. The cost of the fieldworkers’ remuneration was justified as the assessment process would have been extremely difficult for the researcher to have undertaken alone.

Increasing accountability is a key element in a wide variety of governance reforms, from national level, public sector restructuring, to anti corruption campaigns and to centralise service delivery at local levels. (Van Wyk, 2002:311). Financial accountability has a major effect on performance issues, and these two combined have implications on democratic accountability. It is obviously a fact that when public officials become accountable, this will have a positive effect on service delivery. The introduction of the Public Finance Management Act (PFMA) 1999 (Act 1 of 1999) as amended by Act 29 of 1999 adopts an approach to financial management, which emphasises the need for accountability of results by focusing on output and responsibility rather than the rule driven approach of the previous Exchequer Acts. One quickly realises that the PFMA aims to regulate financial management at both National and Provincial levels of government. It directs attention at revenue, expenditure, assets and liabilities and aims to see that these are managed efficiently and effectively. Public finance accountability is increasingly becoming important in the public sector. One means of effecting accountability is through auditing. For this reason the Office of the Auditor -General through the Constitution of the Republic of South Africa 1996 (Act 108 of 1996 section 216 (1)) was established to facilitate effective accountability through auditing. The Office of the Auditor -General’s role is by no means minor, for it plays a major role in curbing corruption and acts as a ‘watchdog’ of the nation over public funds. Amidst high mismanagement and misuse of public resources, as well as corruption, especially in developing countries, the major question one asks is how effective the Auditor -General can be in ensuring effective public financial management and accountability within state departments so as to improve service delivery.

No description available.

No description available.

This research originated on the premise that if the response of various tax bases to changes in tax rates is different, local governments can minimize stress on tax bases by placing differential levels of reliance on these tax bases. Therefore, the objective of this research was to estimate and evaluate short-run and long-run, own- and cross-rate elasticities with respect to the following tax bases: real property (commercial, agricultural, and residential), personal property, and machinery and tools. The analytical model was based on demand theory, and a modified linear approximate Almost Ideal Demand System was used to estimate the elasticities. For the estimation of the long-run elasticities, a partial adjustment model was introduced to the demand system. Data covered 36 counties from Virginia, and covered the period 1981-1985. The results indicated that in the short-run, the value of commercial property had a negative elastic response, while agricultural property had a positive inelastic response. Machinery and tools and residential property values were not significantly affected, but personal property indicated a negative inelastic response for changes in tax rates. The long-run results indicated that elasticity figures become more elastic for commercial property, agricultural property, and personal property while for machinery and tools there was a significant inelastic negative response. With reference to cross-rate elasticities, in the short-run, machinery and tools depicted a complementary relationship with all the other tax bases except residential property. Tax rate changes of commercial property had a substitution relationship with agricultural property. In the long-run, however, machinery and tools were significantly impacted only on tax rate changes on personal property. Changes in the tax rate on machinery and tools had a significant complimentary impact on personal property and commercial property. Agricultural property had a significant substitution effect with respect to all the other tax bases except personal property. Hence, the results indicate that different tax bases respond differently to tax rate changes, which local governments can utilize to maintain or increase tax revenues while reducing the tax burden on tax bases which are very sensitive to tax rate changes. / Ph. D. / incomplete_metadata

Public asset management is a critical component of the financial integrity of government. However, in practice, problems exist in the field of public asset management at different levels of government in the United States. This research explores the management of public fixed assets owned, controlled and used by state governments in America. It attempts to answer two major questions: (1) What are the characteristics of a modern public asset management system based on the available literature? and (2) How do public asset management practices at the U.S. state government compare to the system standard described in the first question? Based on systems theory and current research on public asset management and public procurement systems, this research develops an intellectual framework of a public fixed asset management system. This system is composed of six interdependent cornerstones, including legal and regulatory requirements, organization structure, management process throughout th e life cycle of assets, human capital strategies, information and technology resources, and monitoring, integrity, and transparency. Each cornerstone consists of a number of components that reveal the underlying working principles of the relevant cornerstone and together determine the standards of fixed asset management in the relevant area. Survey results demonstrate that state governments fundamentally satisfy the standards identified in the fixed asset management system. However, certain problems obviously exist in the area of each cornerstone. In addition, survey results reveal that the six cornerstones of fixed asset management system are interrelated with one another. In most states, when a management element in the area of one cornerstone is widely implemented, the relevant management elements in areas of other cornerstones are employed and vice versa. / A major contribution of this research is the development of a fixed asset management system. State and federal governments may compare their fixed asset management to the standards identified in this system. Local governments may find appropriate management components to adapt to their characteristics from this system. / by Yaotai Lu. / Thesis (Ph.D.)--Florida Atlantic University, 2011. / Includes bibliography. / Electronic reproduction. Boca Raton, Fla., 2011. Mode of access: World Wide Web.

Supply Chain Management is an aspect of the procurement process which focuses on addressing the needs of both the service provider and the end user. It has a constitutional status which enables it to contribute towards addressing past discriminatory practices. It assists in correcting the imbalances of the past in the procurement of goods and services for government. Section 217(1) of the Constitution of the Republic of South Africa (Act 108 of 1996) specifies that procurement must be fair, equitable, transparent, competitive and cost effective. Accountability is the most critical element in improving financial management in the public sector. The objective of the study was to highlight the need for accountability in Public Finance Management. Additionally, it was intended to assess the respective roles of the various processes involved in the acquisition of goods and services with the goal of enhancing accountability in the Eastern Cape Department of Safety and Liaison in Bhisho. The study was conducted at the Head Office of the Supply Chain Management Section and the district offices with officials who are responsible for the procurement of goods and services. In order to achieve the objectives of the research, a survey was conducted using the qualitative method to ensure greater understanding and reliability. Convenience sampling was applied as it allowed the researcher to select the sample that was convenient. Moreover, it made it easier to reach the available participants. Data was gathered by means of face-to-face interviews for the Head Office respondents and telephonic interviews for the respondents of the district offices. The study concluded with recommendations emanating from the research findings that are meant to assist in improving accountability in Supply Chain Management within the Eastern Cape Department of Safety and Liaison.

prepared by Chu Yan-kit. / Thesis (M.Phil.)--Chinese University of Hong Kong, 1999. / Includes bibliographical references (leaves 125-145). / Abstract also in Chinese. / Acknowledgments --- p.iii-iv / List of Tables and Figures --- p.vii-ix / List of Abbreviations --- p.x / Abstract --- p.xi-xiv / Chapter Chapter One: --- Introduction --- p.1-39 / Chapter 1.1 --- Scope and Purpose --- p.1-2 / Chapter 1.2 --- Literature Review --- p.3-18 / Chapter 1.2.1 --- Public Budgeting Researches in Hong Kong --- p.3-4 / Chapter 1.2.2 --- On-Hand Budgeting Theories --- p.5-12 / Chapter 1.2.3 --- Neo-Institutional Approach --- p.13-18 / Chapter 1.3 --- Conceptualization --- p.19-27 / Chapter 1.3.1 --- Premises of the Explanatory Model --- p.19 / Chapter 1.3.2 --- Rationale of the Model --- p.20-27 / Chapter 1.4 --- Operationalization --- p.28-36 / Chapter 1.4.1 --- Working Definitions --- p.28-29 / Chapter 1.4.2 --- Operationalization of the Research --- p.29-32 / Chapter 1.4.3 --- Indicators and Hypotheses --- p.32-34 / Chapter 1.4.4 --- Methodology --- p.35-36 / Chapter 1.5 --- Organization of the Research --- p.37 / Notes --- p.38-39 / Chapter Chapter Two： --- The Background --- p.40-69 / Chapter 2.1 --- Characteristics of the Colonial Public Finance System & Marco-Economic Context for the Public Finance System --- p.40-47 / Chapter 2.1.1 --- Revenue Aspect of the Public Finance System --- p.40-41 / Chapter 2.1.2 --- Expenditure Aspect of the Public Finance System 42- --- p.47 / Chapter 2.2 --- Macro Economic Context for the Two Institutional Levels from the 1970s to the 1990s --- p.48-53 / Chapter 2.2.1 --- Financially Non-Stringent & Stringent Periods for the First Level Institutions --- p.48-50 / Chapter 2.2.2 --- Non-Hostile & Hostile Periods for the Second Level Institutions --- p.51-53 / Chapter 2.3 --- Composition and Characteristics of the Actors in the Two Institutional Levels --- p.54-59 / Chapter 2.3.1 --- Actors in the First Level Institutions and the Second Level Institutions --- p.54 / Chapter 2.3.2 --- Superior Position of the Policy A ctors / the Star Chamber over the Administrative Departments in Public Finance --- p.54-59 / Chapter 2.4 --- Institutional Setting in the First Level Institutions and the Second Level Institutions --- p.59-62 / Chapter 2.4.1 --- Institutional-Setting of the First Level Institutions --- p.59-61 / Chapter 2.4.2 --- Institutional-Setting of the Second Level Institutions --- p.62 / Notes --- p.63-69 / Chapter Chapter Three: --- Analysis of First Level Institutions --- p.70-84 / Chapter 3.1 --- Crown Land Leasing Manipulation --- p.71-75 / Chapter 3.1.1 --- Official Depiction by the Policy Actors --- p.71-72 / Chapter 3.1.2 --- Temporal Land Sale Patterns --- p.73-75 / Chapter 3.2 --- Manipulation on the Operation of Colonial Taxation System --- p.76-83 / Chapter 3.2.1 --- Adherence of How Tax Regime --- p.76-78 / Chapter 3.2.2 --- Manipulation of the Content of Tax Reform by the Policy Actors --- p.79 / Chapter 3.2.3 --- "The Importance of Indirect Tax, Fees & Charges and Fund Recovery in Government Revenue Extraction" --- p.80-83 / Notes --- p.84 / Chapter Chapter Four: --- Analysis of Second Level Institutions --- p.85-114 / Chapter 4.1 --- "Budget Patterns of the Delivery Agency, the Regulatory Agency & the Delivery / Trading Agency" --- p.87-96 / Chapter 4.1.1 --- Budget Patterns of the Delivery Agency 一 LD --- p.87-89 / Chapter 4.1.2 --- Budget Patterns of the Regulatory Agencies ´ؤ TDD and PD --- p.90-92 / Chapter 4.1.3 --- Budget Patterns of the Delivery / Trading Agency - HA &HD --- p.93-96 / Chapter 4.2 --- "Budget Patterns of the Taxing Agencies - FR, IRD, R&V, TR and AD" --- p.97-102 / Chapter 4.3 --- "Budget Patterns f or the Transfer/Regulatory Agency, the Servicing Agency and the Trading Agency" --- p.103-112 / Chapter 4.3.1 --- "Budget Patterns of the Regulatory / Transfer Agencies - PELB & WB, TB and HB" --- p.103-105 / Chapter 4.3.2 --- Budget Patterns of the Servicing Agency - HRD --- p.106-107 / Chapter 4.3.3 --- Budget Patterns of the Trading Agency - LDC --- p.108-112 / Notes --- p.113-114 / Chapter Chapter Five: --- Conclusion & Discussion --- p.115-120 / Appendices --- p.121-124 / Chapter I. --- Profile of Interviewees --- p.121 / Chapter II. --- Interview Questions for the Land & Housing Administrative Departments --- p.122 / Chapter III. --- Interview Questions for Finance Committee of the LegCo --- p.123 / Chapter IV. --- Interview Questions for the Housing Branch --- p.124 / References --- p.125-145 / Chapter A. --- "Economy, Society and Politics of Hong Kong" --- p.125-128 / Chapter B. --- Government Document and Interview Material --- p.129-132 / Chapter C. --- Local Budgetary Researches and Local Public Finance Material --- p.133-137 / Chapter D. --- Budgetary Theories and Neo-Institutionalism --- p.138-145

"Originally submitted with some differences of form and matter to the Graduate School of the University of Pittsburgh as a doctoral dissertation." / Bibliography: p. 162-164.