Masters in Public Administration - MPA / This research focuses on the challenges of tax administration in Somaliland Ministry of Finance (MOF). The study analyses existing challenges in the MOF-Tax Administration, causes of these challenges, the impact of these challenges on domestic revenue collection as well as the country’s economic growth and development. In order to obtain a desirable, comprehensive, and in-depth understanding of the research problem, the researcher applied a mixed method approach, thereby limiting the weaknesses of using the quantitative or qualitative research approach alone. The sample size consisted of 63 staff members. The research included 57 questionnaires for 57 employees and lower level managers as well as 6 interviews for top and middle-level managers in Somaliland Inland Revenue Department. The data was analyzed using Statistical Package for Social Science (SPSS), Ms. Excel, and conceptual analysis, where themes were developed and analyzed. The key findings of the research were that Somaliland tax administration faces immense challenges that can be broadly grouped into three categories: institutional challenges, attitudinal challenges as well as political and economic challenges. These challenges are mainly due to the absence of professional staff, the lack of taxpayers’ education, outdated tax laws, non-compliance behavior of taxpayers, rigidity of the tax system, and poor public trust amongst others. These challenges restrained tax revenue collection, public service provision, investments, and economic growth issues. Therefore, the recommendations, accordingly made in this thesis, include, amongst others, the need to establishing a professional training center for staff, automating tax procedure, implementing effective performance appraisal system, and the regular updating of tax policies to establish a transparent, accountable and equitable tax system in Somaliland.

Ši magistro baigiamojo darbo tema pasirinkta todėl, kad ji yra mažai nagrinėta Lietuvoje. Europos Sąjungos parama Lietuvai, jos reikšme šalies ekonomikai, lėšų įsisavinimo eiga ir rezultatai nėra pakankamai analizuojami. Europos Sąjungos struktūrinių fondų parama Lietuvai ženkliai prisideda prie spartaus šalies ekonomikos augimo, tačiau paramos panaudojimo procese susiduriama su daugeliu efektyvumą mažinančių problemų, t.y. žemas paramos įsisavinimo lygis kai kuriose srityse yra dėl administruojančių institucijų mažo dėmesio į dalykinius ir turinio aspektus, tuo pačiu sureikšminant biurokratizmo aspektus Darbo tikslas - išanalizuoti Europos Sąjungos paramos įsisavinimo rodiklius Lietuvoje, jų įtaką Lietuvos ekonomikai, iškelti ir palyginti žemo įsisavinimo lygio priežastis ir problemas, ir pateikti jų sprendimo būdus. Darbo tikslui pasiekti ir pradinius duomenis analizei surinkti buvo naudotasi mokslinės literatūros, Lietuvos ir užsienio autorių monografijomis, moksliniais straipsniais dokumentų ir paramą administruojančių institucijų statistinių duomenų ir lyginimo metodais. Pirmoje darbo dalyje apžvelgta Europos Sąjungos struktūrinių fondų vaidmuo įgyvendinant Lietuvos strateginius tikslus, antroje dalyje atlikta paramos įsisavinimo pagal BPD, BPD II-ąjį prioritetą analizė, nustatytos ES struktūrinės paramos įsisavinimo problemos. Trečioje darbo dalyje analizuojama užsienio šalių patirtis įgyvendinant jaunimo... [toliau žr. visą tekstą] / This theme of master’s finishing work is chosen, because it is not much examined in Lithuania. European Union support for Lithuania, its significance to country’s economics, course and results of resources assimilation are analyzed insufficiently. The support of European Union specifically contributed to rapid growth of country’s economics, however, during the process of support usage there is being faced with many problems, which reduce effectiveness, i.e., low level of support assimilation in some areas is over too little attention of administering institutions on matter-of-fact and content aspects, at the same time giving prominence to aspects of bureaucracy. The purpose of work is to analyze indicators of assimilation of European Union structural funds in Lithuania, its influence on Lithuanian economics, to suggest and compare causes and problems of low level of assimilation, and provide solutions. In order to achieve the purpose of work and to collect initial data for analysis, it was used scientific literature, monographs of Lithuanian and foreign authors, scientific articles, and statistical data and comparison methods of documents and institutions, which administer the support. In the first part of work there was reviewed the role of European Union structural funds, while realizing strategic purposes of Lithuania, in the second part there was performed the analysis of support assimilation, according to GPD, GPD II... [to full text]

The diploma thesis deals with education and communication of the Ministry of Finance and the Ministry of Agriculture of the Czech Republic. The goal of this diploma thesis is to compare how both ministries educate their employees and how they communicate. The thesis will show if or what are the differences between the ministries in given areas. In the part that deals with the communication of the ministries attention will be paid to both, communication with the media and with the public. In the theoretical part methods and ways of education of employees that are used and theoretical bases will be generally given. In this part the thesis will also focus on regulations which the education of state employees should follow. In the practical part the expert interview method will be used to describe the system of education in both offices. In the area of communication the way, in which the ministries communicate with the media and with the public will be outlined and on the basis of media outputs in a certain interval a hypothesis that media are more interested in the Ministry of Finance topics will be verified. The thesis will compare both ministries in this way and make possible recommendations.

his study attempts to obtain a holistic view of ICT application and its impact in the context of a developing economy taking the Lebanese Ministry of Finance as a case study. It draws on the works of Heeks and Stanforth (2007) and Tseng (2008) for the pre-deployment phase of the e-Gov application and the post-implementation phase respectively. Heeks and Stanforth used actor network theory to study the trajectory taken by the Sri Lankan e-Gov project, while Tseng used a form of Structuration theory known as Orlikowski's Model of Technology to gauge the impact of an Electronic Government Information System (EGIS) on the Taiwanese Ministry employees. To the knowledge of the researcher the chosen research site has never been investigated before. This necessitated that the design phase of the study needed to be assessed first in order to get in-depth information about the contingent and local contextual factors and to ascertain the level of progress in the design and deployment of the ICT tools and techniques. For the post- implementation phase, this longitudinal study assessed the perceived effectiveness of the ICT impact on the end users - the employees. In addition, secondary data collected from the Ministry and the International Monetary Fund was used to corroborate the research. The study found that the use of 'trajectory mapping' was a crucial tool for investigating the initial ICT adoption process. This is due to its strength in exposing contextual factors, its ability to identify social and technical determinism at different stages of the investigation and its suitability in revealing political wrangling and identifying the dynamism of power in a public institution. The study's findings also reveal the presence of both technical determinism and social determinism throughout the project, restructuring of the organisation due to the introduction of an ICT unit and job redesign in the whole MoF. The study also found out that ICT resulted in a power shift within the organisation by having the IT unit gain power due to its ICT knowledge. The investigation, however, could not find a direct relationship between the 'degree of success' end point suggested by Heeks and Stanforth (2007) and the sought benefits from the ICT impact. In other words, the proposed 'degree of success' may only explain the design aspect of the EGIS, however, this study found that success or demise depends also on the implementation process and the preparedness of citizens to receive such IT services. Furthermore, the study was able to empirically investigate the applicability of the three layered model suggested by Omoteso et al. (2007) and found out that considering contingency as dynamic is more applicable than the static contingency proposed in the model. The study realised that there is a great need for a continuous, contemporary training process in the ever-changing ICT environment in order to achieve uninterrupted positive results. Finally, the study indicates that lack of vertical communication, as observed in the Lebanese public institution, between users, ICT designers, and decision makers weaken the whole change process. Therefore, it suggests a form of knowledge management application using ICT as the main venue, a transition from the current mechanistic (bureaucratic) structure to an organic (flat) structure.

This diploma thesis deals with financing of central government deficit through the issue of government bonds and with overall context which is inextricably linked with this area. There is defined and discussed a basic terminology in terms of bond, budget system, budget deficit and public debt in the introductory theoretical chapters. We can find a description of development and management of central government debt in the Czech Republic in the next practical chapter of this diploma thesis. The gross borrowing requirements of the Czech Republic are largely covered by issue of government bonds and also by savings government bonds since 2011. The last chapter is devoted to the description of the process of a new euro-denominated issue of government bonds which is again shown on the example of the Czech Republic and its Ministry of Finance.

The goal of the thesis: "Creation and evolution circumstances of Czechoslovak National Bank" is to describe the evolution of czechoslovak central banking since the foundation of the independent Czechoslovak Republic in 1918 until creation of Czechoslovak National Bank in 1926. Its first part is dedicated to the monetary reform of 1919, describing its theoretical foundations, methods of implementation and impacts. Second part is dedicated to the Bank Office of the Ministry of Finance as its direct predecessor. Finally, third part of the thesis describes creation, organisation and activities of the Czechoslovak National Bank alone.

My dissertation starts with the overview of the history of financial control in the Czech lands. In the overview, I compare various controls having the power of the financial control with special attention paid to their mutual interference and overlapping. Performance of one type of control influenced implementation of other types of control. For many reasons, I decided to focus on the period starting in 1989. The years following the change of the regime in 1989 were very turbulent and rich in legislative initiatives. Some were successful, some less productive and I point out selected steps made in the area of control of financial activities, which lacked proper background and reasoning. On the other hand, many constructive proposals had been abolished for political reasons rather for their imperfectness. In other words - much alike the old totalitarian regime, the new authorities did not hesitate to make political decisions at the cost of the public interest. In the text of my dissertation, I examine the current financial control activities from the de lege lata point of view. Looking at the main body of relevant legislation - leaving aside the selected special laws which guide control by ways of special provisions - there are currently three acts, which guide the performance of "financial control"...

Submitted by CHRISTIAN ALEXANDRE DE LIMA (eunocomp@gmail.com) on 2015-11-09T18:18:25Z No. of bitstreams: 1 Diretrizes para a Elaboração do Novo Manual do Liquidante da Susep.pdf: 2354882 bytes, checksum: 52dc73beb9adc15718bde36eed058a13 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2015-11-09T18:30:28Z (GMT) No. of bitstreams: 1 Diretrizes para a Elaboração do Novo Manual do Liquidante da Susep.pdf: 2354882 bytes, checksum: 52dc73beb9adc15718bde36eed058a13 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2015-11-12T11:10:54Z (GMT) No. of bitstreams: 1 Diretrizes para a Elaboração do Novo Manual do Liquidante da Susep.pdf: 2354882 bytes, checksum: 52dc73beb9adc15718bde36eed058a13 (MD5) / Made available in DSpace on 2015-11-12T11:11:08Z (GMT). No. of bitstreams: 1 Diretrizes para a Elaboração do Novo Manual do Liquidante da Susep.pdf: 2354882 bytes, checksum: 52dc73beb9adc15718bde36eed058a13 (MD5) Previous issue date: 2015-09-28 / The intervention of the government in private entities is required in some circumstances. Regardless of the type of intervention, the actors involved are responsible for keeping the public interest and warrant that the intervention will not occur tighter than necessary. And the intervention must be performed pursuing quality and efficiency. The main issue is related to the intervention of the Government through the 'Superintendência de Seguros Privados' (Susep), authority that received from the Ministry of Financy the competency related to the control, regulation and supervision of important institutions: insurance/reinsurance companies, open private pension funds and capitalization entities. In this context, the monograph has focus on the extrajudicial liquidation, kind of intervention that occurs when there are signs of economic, financial, management crises or insolvency in the company. Susep delegates the procedures to the liquidator and supervises the process, whose focus must be the payments to creditors. It has been observed low efficiency in the management of the entities in liquidation, which in relevant part is due to the lack of guidelines for the preparation of the new Liquidator's Guide able to motivate efficient practices. Then the purpose herein is propose these guidelines. The research methodology is based on literature review, the collection and analysis of liquidators and experts’ opinion. The research will include the way some national or international authorities deal with the liquidation. We believe that the issue has great social relevance, because inefficiencies in such interventions can harm creditors, shareholders and generate waste of time and government ´s resources during the supervision of the liquidation. At the end of the monograph, we show the result: the proposed guidelines for the preparation of the new Liquidator's Guide. / As intervenções do Poder Público em entidades privadas são necessárias em certas circunstâncias. Independentemente do tipo de intervenção, os agentes intervenientes devem zelar pelo interesse público e esforçar-se para que a intervenção ocorra na medida necessária, com qualidade e com eficiência. Será abordado assunto relacionado à intervenção do Poder Público, na figura da Superintendência de Seguros Privados (Susep), autoridade que recebeu do Ministério da Fazenda competências de controlar, regular e fiscalizar importantes instituições: seguradoras, resseguradores locais, entidades abertas de previdência complementar e entidades de capitalização. Nesse contexto, os estudos se restringirão à Liquidação Extrajudicial, intervenção que ocorre quando há indícios de crises econômicofinanceiras, de insolvência ou de gestão, dentre outras circunstâncias. A Susep nomeia um liquidante para executar os procedimentos e acompanha a respectiva gestão, cujo foco principal deve ser a quitação das dívidas com os credores. Tem sido observada baixa eficiência na gestão das entidades em Liquidação Extrajudicial, o que pode em parte relevante ser decorrente da falta de diretrizes para a elaboração de um Manual do Liquidante que induza a práticas eficientes de gestão. É, pois, objetivo desse trabalho propor diretrizes para a elaboração desse Manual. A metodologia de pesquisa será a revisão bibliográfica, pesquisa documental e a coleta da opinião de liquidantes e de especialistas em Liquidação Extrajudicial. Será pesquisado como algumas autoridades nacionais ou internacionais lidam com a Liquidação Extrajudicial. Acreditamos que o assunto aqui tratado é de grande relevância social, pois ineficiências na execução dessas Liquidações Extrajudiciais podem prejudicar credores, acionistas e gerar desperdícios de tempo e de recursos do Poder Público quando do acompanhamento do regime liquidatário. No final do trabalho encontramos o resultado da pesquisa: as diretrizes propostas para a elaboração do novo Manual do Liquidante da Susep.

The doctoral thesis examines process of IFRS development, endorsement and enforcement from the perspective of accounting regulation on global scale, identifies nature of IFRS due process in all its phases and compares IFRS due process with accounting regulation in Czech Republic, especially with legislative process of creating Czech accounting legislation. The due process of any accounting rules, whether standards or legislation, determines quality of these rules and consequently also potential level quality of financial statements prepared in accordance with such rules. Process of IFRS development and endorsement is to guarantee quality of standards that are the output of such a process. For global accounting harmonization, which requires transparent, reliable and comparable information in financial reporting across countries of the world, the IFRS due process is essential. The whole process of IFRS development, endorsement and enforcement, which develops IFRS as global accounting standards, also is connected with several obstacles associated to political and social aspects as well as to cultural differentiation. In the thesis the legal systems, as determinants of the nature of accounting regulation, are used for analysis and identification of possible natures of accounting regulation from global perspective. For global accounting regulation it is necessary its acceptance by major interested parties, specification of the range of entities for which it is meaningful and desirable, establishment of an independent, reliable and respected international professional organization in the role of standard-setter and development of a sophisticated, transparent and comprehensive standard setting process. Besides the thorough analysis of particular phases of IFRS due process, the thesis also maps current acceptance of IFRS in the world and describes endorsement process in Europe Union applied for the adoption of IFRS within its area, what provides an integrated view of current evolution in global accounting harmonization. Global accounting regulation, which requires the adoption and application of IFRS in their original range, still faces many obstacles. Less than half countries of G20 (ie 9 countries) requires the use of IFRS in their original form for listed companies. Problem with such acceptance of IFRS especially have the countries with tradition based on Roman law (continental European legal culture), where the creation of rules is exclusive subject to state. Quantitative analysis of IFRS due process performed on three selected projects of IASB agenda is a core of application part of the thesis. On the basis on the timeline the analysis follows particular steps of IFRS due process, especially from the perspective of particular comment periods quantified through the comments received, not only in number but also the composition of comments by geographical region and respondent type. The analysis showed the due process as complicated and time-consuming process leading to global consensus of opinions and also showed the importance of compliance of its complexity, which leads to general agreement on adopted solutions and to global acceptance of these solutions by all of the interested parties. The analysis of IASB due process leads into its comparison with legislative process of creating accounting legislation in Czech Republic. The comparison of both of the processes enables to identify the weaknesses of Czech due process and provides specific recommendations for its improvement and increase efficiency. From the perspective of nature of accounting regulation the delegation of creating accounting rules from the state to the accounting profession is important especially to strengthen the quality, understanding and acceptance of accounting rules, which can be effectively ensured through the due process different from that legislative. The IFRS due process is an inspiration in this case.