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Income redistribution through Canadian federal family allowances and old age benefits.Deutsch, Antal, 1936- January 1967 (has links)
No description available.
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A national survey of school board members views on retrenchment in public school budgetsMichener, Olivia H. 07 June 2006 (has links)
The major purpose of this study was to ascertain the views of school board members concerning retrenchment in public school budgets. School board members make budget decisions within a framework of frequently competing priorities of increased pressures for improved school outcomes and relatively decreased revenues as a result of the current economic recession. Data were gathered from a national sample of school board members to determine what, if any, budget cuts had been made by local boards in their current operating budgets and what choices board members would make if cuts are required in the next budget. These data were then cross-tabulated with demographic variables.
Descriptive research methods were employed in this study. A stratified, random sample of school board members was identified from the list of subscribers to The American School Board Journal. Of the 23,958 board members in the population, 5271 or 22 % were surveyed using a mailed questionnaire. The response rate was 21%. The study was sponsored by The American School Board Journal, published by the National School Boards Association, the national professional organization for school board members in the United States.
The study revealed that funding had decreased for 47.5% of the respondents, and that as a result of funding shortages 56.3% of boards had reduced or eliminated previously funded programs. Specific cuts within the categories of positions, programs and services, salaries, and products were detailed. Meaningful differences related to the reductions were noted in relation to the variables of region of the country, type of community, and student enrollment. If further cuts are required in next year's budgets the most likely line items for reduction were school board development, athletic programs, extracurricular programs, and fringe benefits. The items identified as least likely to be reduced were regular education programs, teacher positions, teacher salaries, and textbooks. / Ed. D.
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A comprehensive study of stress on individuals in middle- management positions in public accountingCollins, Karen January 1988 (has links)
Accounting is generally regarded as a stressful occupation. Research suggests that the most stressful positions in a public accounting firm are those of middle management. Given the pivotal role these individuals play in the accounting firm, it is important to gain an understanding of the stressors they encounter and the consequences of those stressors, as well as any possible moderating effects of personal characteristics.
This study of stress in public accounting was conducted to address the following research questions: What environmental factors (both work-related and home-related) contribute to stress at the middle-management level in public accounting? What are the consequences of this stress? Are the consequences of stress modified by the personal characteristics of the individual?
Data for the study were collected through questionnaires mailed to a national sample of certified public accountants. The sample consisted of two groups—1,593 individuals presently employed in public accounting positions, and 340 individuals who were employed in public accounting firms but have recently switched to nonpublic accounting jobs. Of the 1,933 individuals sampled, approximately 1,200 (62%) responded.
The results of the study suggest that middle-management level public accountants are most stressed by home-related factors (conflict with leisure and conflict with family roles) as well as work-related factors (time pressure and quantitative overload). This stress is associated with several negative outcomes—job-related tension, job dissatisfaction, propensity to leave public accounting, and turnover. Gender and personality type are important moderators of the relationships between the stressors and stress outcomes. / Ph. D.
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土地財政與信訪. / Land finance and petition in China / CUHK electronic theses & dissertations collection / Tu di cai zheng yu xin fang.January 2012 (has links)
本文考察了中央地方財政自主性的變化,地方政府日益增長的對土地相關收入的依賴以及中國社會總體穩定程度,三者之間的因果關係。使用24個省、市、自治區,跨1998年至2006年的面板數據的回歸模型結果顯示地方政府從土地和房地產相關產業發展上獲得的收入顯著的惡化了以來信來訪數量衡量的社會穩定程度。而地方財政自主性的增強則可以抑制地方政府謀取壟斷地租所導致的信訪數量的增加。 / 本文認為,信訪量的持續攀升與拆遷征地糾紛不斷的直接肇因是1994年開始實行的一系列稅收改革所改變的中央地方政府之間的稅收分配以及稅收結構。地方政府近乎掠奪性的征地拆遷以囤積土地獲得壟斷性租金收入的做法都與該變化有關。但同時,上述現象也受到了以信訪為代表的黨政糾紛解決渠道與以訴訟為代表的司法糾紛解決途徑在威權政體等級制度中的局限性的影響。在等級制度中,中央和地方政府因自身利益不同而存在博弈關係,在各級政府之間還存在權力與相應社會責任分配上反向的 “差序格局“。層級越高的政府,掌握越多的政治權力以及相應的可供其用來“尋租“的政治與經濟資源,卻承擔越少的社會責任和風險。 / My dissertation investigates the causal mechanisms among three factors, the relative change of the central-local fiscal autonomy after 1994 fiscal reform, the increasing of local land derived-revenue in recent years, and the variations in the general level of social stability. Using a panel data set covering 24 provincial level administrative units in China during 1998-2006, the study suggests that the income local governments earned from land and real estate developments substantially and significantly threaten social stability. It also reveals that more fiscal autonomy of local governments does help restrain rising level of instablity caused by local governments' incentive to capture monopoly rent from land. / The findings are consistent with the argument that the fiscal rearrangement and restructuring provide incentives to local governments to practice fierce land requisition and house demolition in order to get monopoly rents through land hoarding. Yet the general level of social stability is also affected by the restrictions of disputes resolution channels lie within authoritarian hierarchical structure. The study highlights how two of the most important disputes resolution channels in China, i.e. petition and litigation, reflects the different incentive structure of central and local governments. / Detailed summary in vernacular field only. / Detailed summary in vernacular field only. / 韓佳. / Thesis (Ph.D.)--Chinese University of Hong Kong, 2012. / Includes bibliographical references (leaves 196-201) / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstracts in Chinese and English. / Han Jia. / 目錄 --- p.12 / 致謝 --- p.8 / 圖表索引 --- p.16 / Chapter 第一章 序言 --- p.20 / Chapter 1.1 --- 問題緣起 --- p.20 / Chapter 1.2 --- 文獻回顧 --- p.30 / Chapter 1.3 --- 實證材料來源說明 --- p.33 / Chapter 1.4 --- 章節小節 --- p.36 / Chapter 第一部份 --- p.38 / Chapter 第二章 --- 中央地方財政關係影響下信訪數量變化 --- p.38 / Chapter 2.1. --- 计量模型及变量描述 --- p.38 / Chapter 2.1.1 --- 計量模型 --- p.38 / Chapter 2.1.2 --- 變量描述 --- p.41 / Chapter 2.2 --- 統計模型與實證結果 --- p.57 / Chapter 2.3 --- 章節小節 --- p.61 / Chapter 第三章 --- 土地財政及其對國家社會關係的影響 --- p.64 / Chapter 3.1 --- 中央地方相對財政自主性 --- p.70 / Chapter 3.2 --- 土地開發和房地產開發:地方政府的第二財政 --- p.79 / Chapter 3.3 --- 由土地開發引起的糾紛:以白虎頭村土地維權事件為例 --- p.94 / Chapter 3.3.1 --- 廣西北海市白虎頭村土地維權事件 --- p.95 / Chapter 3.3.2 --- 導致糾紛的原因 --- p.108 / Chapter 3.4 --- 章節小節 --- p.115 / Chapter 第二部份 --- p.116 / Chapter 第四章 --- 土地征用糾紛的解決途徑比較 --- p.116 / Chapter 4.1 --- 當土地征用糾紛遭遇司法途徑 --- p.117 / Chapter 4.2 --- 信訪途徑與法治途徑?一個實證分析 --- p.124 / Chapter 4.2.1 --- 弱化信訪途徑即等於強化法治途徑嗎? --- p.124 / Chapter 4.2.2 --- 計量模型,變量描述和數據介紹 --- p.127 / Chapter 4.3 --- 實證結果和穩健性檢驗 --- p.132 / Chapter 4.3.1 --- 實證結果 --- p.132 / Chapter 4.3.2 --- 估計結果的穩健性檢驗 --- p.135 / Chapter 4.4 --- 章節小節 --- p.136 / Chapter 第五章 --- 權力互動:信訪制度的歷史分析 --- p.138 / Chapter 5.1 --- 信訪現狀:以土地信訪為例 --- p.138 / Chapter 5.2 --- 信訪制度演進的理論分析架構 --- p.145 / Chapter 5.3 --- 信訪制度的歷史演進 --- p.152 / Chapter 5.3.1 --- 毛澤東時期的信訪制度 (1950-1976年) --- p.154 / Chapter 5.3.2 --- 鄧小平時期的信訪制度 (1978-1993年) --- p.164 / Chapter 5.3.3 --- 江澤民時期的信訪制度 (1993-2003年) --- p.172 / Chapter 5.3.4 --- 胡锦涛時期的信訪制度 (2003年-至今) --- p.178 / Chapter 5.4 --- 章節小節 --- p.188 / Chapter 第六章 --- 結論 --- p.190 / 參考書目 --- p.196
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Corruption in the developing world : the case of Semi-Autonomous Revenue Authorities, with special reference to PakistanKhurram, Sobia January 2016 (has links)
SARAs have been established to achieve dual objectives of improving efficiency and controlling corruption in tax administrations. Key question for this research include: why some SARAs have failed to effectively control opportunities for corruption and what should be done about it? To explore these questions, this thesis has set out an Anti-Corruption SARA Framework. The novel contribution of this thesis lies in developing the new lens (analytical framework) which causes us to see the topic of SARAs against corruption quite differently (due to differentiating between motivations and opportunities for corruption). In order to analyze the validity of the framework, a two-staged analysis of SARAs, labelled as the macro and micro analysis, was conducted for SARAs and Federal Board of Revenue (FBR) in Pakistan. In the macro level of analysis (through secondary literature analysis), it was found that SARAs made partial progress to control corruption by focusing more on controlling motivations for corruption (through personnel autonomy) and lesser focus on controlling opportunities for corruption (through effective accountability). In the micro analysis (through semi-structured interviews and secondary literature), it was found that FBR remained ineffective in controlling both motivations and opportunities for corruption despite focusing more on controlling motivations for corruption (through personnel autonomy) and lesser focus on controlling opportunities for corruption (through effective accountability). In both macro and micro analyses, continued interference from Ministries of Finance (MoF) was found to undermine not only effective accountability for SARAs and FBR, but also undermining control of opportunities for corruption. Findings of both macro and macro level of analysis resulted in three main recommendations. These findings pointed towards a recommendation of reforming SARAs into an organizational form which is far more disaggregated from the parent ministry, such that SARAs have no accountability link with MoFs in the presence of other effective oversight bodies. It is recommended that SARA countries should develop this understanding about importance of balancing both autonomy and accountability mechanisms to be fully effective against corruption for controlling both motivations and opportunities for corruption. Thirdly, research findings point towards a case of converting FBR into a SARA in the form of Pakistan Revenue Authority, such that it is free from any direct oversight by the MoF, and in contrast should be subjected to effective oversight by other oversight bodies, such as already existing Cabinet Committee for Federal Revenue.
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A mixed methods analysis of tax capacity and tax effort in the Southern African Development Community (SADC)Chigome, Joyce 10 1900 (has links)
The design of a country’s tax system is important because of the critical role played by taxation in financing public spending towards economic and social development. In this regard, there is need to enhance the understanding of whether current tax systems in the SADC provide sufficient tax revenue to meet public spending needs. This study provides empirical evidence on the outcomes of existing tax systems in the SADC with the aim of offering a basis for normative evaluation of the regions’ tax policies. Literature posits that there are numerous economic and institutional factors that limit the amount of taxes that a country can actually raise. Against this background, the substantive aim of this study was to assess the determinants of tax capacity and tax effort in the SADC in view of providing a pragmatic approach to tax policy design. The methodology of this study involved the use of both quantitative and qualitative analysis (mixed methods approach) where the latter was used to augment the findings of the former. The first phase involved the use of a multi-step procedure to estimate determinants of tax capacity and tax effort using stochastic tax function and unbalanced panel data for 13 SADC countries. The study disentangled the error term to estimates the random-effects separately from tax effort in order to capture the time- invariant country-specific effects. Further, tax effort was classified persistent (long-run) and transient (short-run). The study was able to estimate the determinants of tax effort and to rank each member state according to its tax effort. The second phase involves a narrative analysis of tax legislation in the SADC over the period 2002-2016. The study used budget statements and Acts of parliament as the major sources of information to identify significant changes in tax legislation over this period. The findings of the quantitative analysis indicate that financial deepening, economic development and trade openness influence tax capacity, while corruption and inflation influence tax effort. In addition, the findings show that the region has low persistent tax effort than transient tax effort, implying that improving tax administration has superseded tax policy reforms. This result is augmented by the narrative record which seemingly shows that tax legislation efforts were largely successful in tax administration but rather limited in view of tax policy. In this regard, the study recommends that tax policy design should be informed by the conditions of a country and policy considerations relating to peculiar circumstances to obtain robust tax policies. / Economics / D. Com. (Economics)
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A case study on the challenges faced by municipalities in implementing the new Generally Recognised Accounting Practices standardsVilakazi, Siyakhula 12 1900 (has links)
Thesis (MBA)--Stellenbosch University, 2012. / Section 216 (1)(a) of the South African constitution of 1996, as amended, requires financial reporting of municipalities and municipal entities to be aligned with the GRAP (all three spheres of government are required to comply). The Municipal Finance Management Act No. 56 of 2003 (MFMA) also requires this principle. The main objective of this principle is to ensure the transparency and consistency of financial reporting in the public sector. The objective of the public Finance Management Act, Act 1 of 1999 (PFMA), as amended, is to improve the components of financial management and financial administration in government reforms since 1994, giving recognition to the need to improve the value for money that the public sector provides to the citizens of South Africa.
Government is increasing its interest in measuring and reporting on programme performance. The ability to obtain maximum benefit from increasingly limited resources can be enhanced by an understanding of the results of the programmes for which budget resources have been expended. The objective of government is to provide services, in contrast to the objective of private sector organisations, which is to earn profits and enhance return on investment, both of which are monetary objectives. The report on programme performance measures is not only an appropriate reporting statement, but is likely to be the most important statement for those persons interested in how the government entity is using the resources. (The Southern African Institute of Government Auditors, 2010)
The introduction of such reports is considered to be an urgent priority for accountability purposes. The “appropriation accounts” that were previously prepared on a cash basis of accounting focused on inputs side only. It did not measure the resources consumed during the period under review, thus the actual cost of programmes is not measured, controlled or reported. In the absence of accurate cost information, performance measures of efficiency and cost-effectiveness cannot be readily determined other than by performing expensive ad-hoc studies. In contrast, the accrual accounting basis of accounting more readily provides the true cost of resources consumed. The introduction of GRAP on an accrual basis of accounting is therefore an urgent priority (The Southern African Institute of Government Auditors, 2010).
In 2002, the Accounting Standards Board (ASB) was established. The main objective of the ASB was to develop the standards of GRAP. The GRAP standards are in line with International Public Sector Accounting Standards (IPSAS), which are in turn in line with International Financial Reporting Standards (IFRS).
The transformation from the IMFO and GAMAP accounting frameworks to GRAP is a very challenging task. This research report is an exploratory study to highlight challenges faced by municipalities when implementing GRAP standards. The main challenges faced in the implementation of the GRAP standards include the following:
• The identification, classification, and measurement of property, plant and equipment in line with GRAP 17 requirements;
• Complex standards that require accounting technical expertise which include the following:
o IFRS 9: financial instruments;
o GRAP 9: revenue from exchange transactions;
o GRAP 17: property, plant and equipment;
• Existing staff lacking necessary knowledge and skills to implement GRAP standards;
• Amending accounting policies and procedures to be in line with GRAP standards and where amended, difficulty in accounting for changes in accounting policies; and
• The actual preparation of financial statements.
Despite these challenges, the benefits of GRAP standards, which are on accrual accounting basis, include those listed below.
• An assessment can be made of the stewardship or accountability of management.
• The true cost of goods and services rendered can be determined.
• An assessment can be made of the levels of borrowings and other liabilities, as well as an extent of the guarantees provided by the government.
The author seeks to determine the challenges faced by municipalities when implementing GRAP standards. Once these challenges have been determined, recommendations on how to overcome the challenges will be made.
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"Can the national budget influence investment and growth? : - a Ricardian perspective"Mathfield, Damon. January 2006 (has links)
Since Ricardo's nineteenth-century suggestion that the mean's of financing government spending is irrelevant, theoretical debate concerning the burden of government debt has been vigorous / Thesis (M.Econ.)-University of KwaZulu-Natal, Pietermaritzburg, 2006.
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Contabilidade p??blica: a evidencia????o em notas explicativas das informa????es cont??beis provenientes do reconhecimento dos bens de uso comum nos munic??pios da regi??o metropolitana de S??o PauloSeraphim, Paulo Rogerio 04 November 2011 (has links)
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Previous issue date: 2011-11-04 / The Public Accounts Brazilian is headed for the International Convergence of Accounting. This work approaches the study of disclosure of financial information derived from the recognition of common household goods such as bridges, streets, roads, bridges and squares by the public through the explanatory notes. The overall objective was to validate a proposed structure that promotes the note disclosure of accounting information to its users, in support of decision-making process, proper accountability and the necessary support to the instrumentalization of social control. The survey was conducted in two steps: first, the descriptive study by means of literature and documentary and second, the survey questionnaire applied to public accountants of the City of S??o Paulo Metropolitan Region, composed of 39 municipalities. The sample was defined by non-probabilistic method using an intentional sample, since the intention was to collect data from respondents who represented the opinion of the population. We surveyed the opinions of 33 respondents from 22 municipalities. The data were quantitative treatment. The results indicate that the majority of individuals surveyed agree that the proposed structure presented an explanatory note can be validated as an instrument to promote the disclosure of accounting information to its users, in support of decision-making process, the provision of adequate accounts and the necessary support for the manipulation of social control. However, the minority of subjects that make reservations as to the structure of notes to collaborate with comments that serve as factors that point to the need for improving the structure itself of explanatory notes validated. / A Contabilidade P??blica Brasileira est?? a caminho da converg??ncia as Normas Internacionais de Contabilidade. Este trabalho abordou o estudo da evidencia????o das informa????es cont??beis oriundas do reconhecimento dos bens de uso comum como pontes, ruas, estradas, viadutos e pra??as pela Administra????o P??blica atrav??s das notas explicativas. O objetivo geral foi validar uma proposta de estrutura de nota explicativa que promova a evidencia????o das informa????es cont??beis a seus usu??rios, em apoio ao processo de tomada de decis??o, a adequada presta????o de contas e o necess??rio suporte ?? instrumentaliza????o do controle social. A pesquisa foi realizada em duas etapas: primeiro, o estudo descritivo por meio de pesquisa bibliogr??fica e documental e segundo, o levantamento por question??rio aplicado aos contadores p??blicos das Prefeituras da Regi??o Metropolitana de S??o Paulo, composta por 39 Munic??pios. A amostra foi definida pelo m??todo n??o probabil??stico utilizando-se de uma amostragem intencional, uma vez que se pretendeu coletar dados dos respondentes que representassem a opini??o da popula????o. Foram pesquisadas as opini??es de 33 respondentes de 22 Munic??pios. Os dados tiveram tratamento quantitativo. Os resultados obtidos indicaram que a maioria dos sujeitos pesquisados concordam que a proposta de estrutura de nota explicativa apresentada pode ser validada como um instrumento que promove a evidencia????o das informa????es cont??beis a seus usu??rios, em apoio ao processo de tomada de decis??o, a adequada presta????o de contas e o necess??rio suporte para a instrumentaliza????o do controle social. Entretanto, a minoria dos sujeitos que fazem ressalvas quanto ?? estrutura de notas explicativas colaboram com observa????es que servem como fatores que apontam para a necessidade de melhoria da pr??pria estrutura de notas explicativas validada.
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Empirical Essays on the Political Economy of Public Finance and Social PolicyHemker, Johannes Zacharias January 2016 (has links)
This dissertation comprises three empirical essays in political economy. The first essay analyzes the implementation of a French social program by subnational governments following a decentralization reform. Using program implementation data, it shows that local political environments strongly influence implementation decisions after decentralization, and that decentralization results in an overall tightening of benefits. The second essay reports the results of a conjoint field experiment involving German welfare offices. Using random assignment of cues about ethnicity and other characteristics in requests to welfare offices, it is shown that putative non-German applicants receive replies at the same rate as putative Germans, but are disadvantaged in terms of the substantive quality of responses. This suggests that minority populations do experience discrimination when attempting to access social benefits. Finally, the third essay uses micro-level voter file data from Illinois to measure whether property tax limitations reduce participation in local elections. In contrast with prior research, results from panel regressions with matching adjustments suggest that tax limitations do not affect political participation negatively. Together, these essays contribute to our understanding of public finance and social policy in contexts characterized by multi-level governance.
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