This thesis focuses on financial management of different size categories of municipalities, differences between them and their assessment. It is divided into two parts: theoretical-methodological part and following analytical part. The former one focuses on the status and functions of municipal government in the public administration system of Czech Republic, both currently and in terms of historical development that preceded the present state and also affected it. Furthermore, this part focuses on general financial management of municipalities in the Czech Republic, shows the structure of municipal budgets and their development in recent years. It also introduces the issue of budgetary tax allocation, which focuses on its development from the 90th years of the 20th century and planned changes in the future. The analytical part is then focused more on differences in the financial management of different size categories of municipalities. Based on the findings of research reports assesses the development undergone by the financial management of different size categories in the years 2006 -- 2010, where it focuses particularly on small municipalities that are often discussed as problematical in terms of their efficiency. Part of the analytical work is formed by author's own analysis of revenue and expenditure side of budgets of selected three municipalities in the years 2006 -- 2010 in terms of their structure and development in the reporting period. The municipalities were chosen to represent smaller municipalities (201 -- 1 000 inhabitants), medium-sized towns (10 001 -- 20 000 inhabitants) and also large towns (50 0001 -- 100 000 inhabitants). Subsequently, the data for each municipality are compared with each other, with an average of municipalities throughout the whole republic, as well as with the average of the appropriate size category to which a given municipality belongs to. In order to be able to compare the data and in order to eliminate any fluctuations between years, all the data are used in average numbers and in the per capita form.

The objectives of the study are to assess the fiscal sustainability and development impacts of Ghana’s fiscal rule for allocating petroleum revenues to the annual budget against alternative fiscal rules - the permanent income and the bird-in-hand rules. Fiscal sustainability is measured by government long-term fiscal space in proportion to non-oil GDP, whilst development impacts are measured through a dynamic CGE model of Ghana. Generally, the study makes four important findings on how fiscal policy triggered by the inflow of new petroleum revenues could affect the long-term fiscal sustainability and growth of the economy. One, Ghana’s fiscal rule is neither fiscally sustainable nor provide higher impacts of petroleum revenues on economic development relative to the permanent income and the bird-in-hand rules. Two, fiscal sustainability does not necessarily lead to greater development outcomes. The bird-in-hand rule is the most fiscally sustainable, but the permanent income rule provides higher development outcomes and can move Ghana’s transformation towards a full middle income status. Three, institutional quality in a country could lead to efficiency gains in government spending. Four, efficiency in government spending could improve on development outcomes. Ghana could therefore benefit from its petroleum revenues by adopting the permanent income rule; and with temporary petroleum revenues, the focus of the country should be on current investment of petroleum revenues in building the country’s asset base to support short-term and long-term growth of the economy. However, this should be complemented with strengthening the quality of institutional arrangements to enhance efficiency in government spending.

Service-Oriented Architecture (SOA) represents an emerging architectural approach that is able to tackle challenges in the contemporary service-based economy, in which the global market revenues are shifting from the manufacture of traditional off-the-shelf products to the provision of diversified services that suffice for customers’ needs. In such a service-based economy, one can envisage an entirely “service-oriented” world, where a massive number of distributed services with different natures and capabilities are provided by various professionals around the world. Problems arise when business applications demand desirable services through different sources and providers that are appropriate for their own benefits and preferences. Therefore, it can be very challenging to design an SOA infrastructure that enables users to exploit this great level of service heterogeneity and quantity. One of the key issues in service-oriented architecture is to achieve efficient service discovery and loosely-coupled service distribution while maintaining a satisfactory degree of scalability, usability, and Web consistency. This thesis deals with SOA infrastructure-level design and implementation issues. It approaches this SOA infrastructure within the scope of Web services, which capture an important, and perhaps the best, ‘realisation’ of SOA. It investigates and formulates how public Web services distributed across the World Wide Web can be augmented by a software platform that enables scalable, user-centred,semantic-enabled, and integration-oriented service retrieval, selection, and matching. The primary goal of this thesis is thus to propose a conceptual framework of an enhanced SOA infrastructure with regard to service distribution and discovery. / It also aims to design and implement a platform (PWSP), by means of which a large number of public Web services on the Web can be distributed based on service demands, retrieved based on service descriptions, selected based on service qualities, and matched based on service messages in a user-centred, scalable, and Web-consistent manner without augmenting existing Web services standards.

The objective of this dissertation is to test empirically whether fiscal policy mimicking exists in developing countries and whether such mimicking leads to policy harmonization. This is done by studying the Southern African Development Community (SADC) Region and Sub-Saharan Africa (SSA). The dissertation uses panel data and applies the generalized method of moments (GMM) and the generalized spatial two-stage least squares (GS2SLS) methodologies to a spatial setting to test for the spatial interactions. The study also tests for evidence of spatial interaction in the assessment of government efficiency by voters in neighboring countries, where efficiency is measured using the price/quantity ratio of public goods provision. We find evidence of fiscal policy copycat behavior in both the SSA and SADC regions and mimicking is also present in some tax revenues as well as in expenditure levels. This leads us to conclude that there is some form of fiscal harmonization taking place in these developing countries. We also find evidence of spatial interaction in the assessment of governments’ efficiency in the provision of public goods. Overall, we conclude that there is evidence of some fiscal mimicking behavior as a developing world phenomenon.

The significant restructuring of international capital flows to developing countries – in particular to Latin American countries – observed in the last quarter century has generated significant research in the area to examine its potential impact on development efforts. The resurgence of foreign direct investment (FDI) and the increasing significance of remittances, both as shares of gross domestic product (GDP), have made these types of capital flows the most analyzed. Despite the large fraction of empirical studies that find a positive and significant relationship between FDI and economic growth, an important fact that has been so far overlooked in the literature is its impact on standards of living in host countries. This dissertation first establishes the strong complementary connection between FDI and economic growth in Latin America, measured by increases in GDP per capita growth rates, to then examine additional channels through which it could affect the welfare of the region. I first show that FDI has a positive effect on central government tax revenues, which is mainly channeled through its effect on taxes on goods and services. I then show that FDI has a positive and significant effect on the employment rates in these host countries, with female employment rate getting the largest impact – relative to males. Remittances are another capital flow that plays a large and important role in certain economies, exceeding 10% of GDP in some countries. The impact of remittances on the main macroeconomic measures of a small open economy is analyzed in the last section using a stochastic limited participation model with cash in advance constraints and costly adjustment of cash holdings. After verifying that the model responds adequately to standard shocks, a remittances shock is introduced to examine the dynamic response of the representative economy. The results show that a positive remittances shock forces the exchange rate to depreciate and lowers both output and consumption in the period of the shock. The positive shock lowers utility during the shock but raises it from the following period onwards, improving discounted utility after 10 years when remittances are 10% of GDP and there are no adjustment costs.

Free newspapers are a substantial segment of the newspaper industry, as well as an under-studied topic within media research. This dissertation considers the economic health of free newspapers and whether they face a dire future given their heavy reliance on advertising, a source of revenue that has been in decline for newspapers. Some industry observers suggest it is supreme folly for newspapers to give away their content for free, and that advertising is no longer a reliable revenue source for print media in the Internet era. One question guiding this research is whether free newspapers face two options: continue producing free content by relying on advertising (in addition to other revenue sources), or abandon the advertising-based business model. Seven research questions address a number of issues, such as whether free newspapers are profitable, if decision-makers are considering changing their business model, whether they are seeking alternative sources of revenue, whether reader engagement is connected to the price, or a lack of one, of a newspaper, and whether decision-makers are optimistic or pessimistic about the future of their industry. A Web-based survey asked decision-makers at free newspapers in the United States to respond to questions related to the health and future of their newspaper or newspapers. Four in-depth interviews with publishers of four different types of free newspapers in Texas were also conducted to complement results generated by the Web-based survey. Results show decision-makers at free newspapers are confident about the future of their particular kind of media. The dissertation concludes by suggesting free newspapers are not only viable but in many markets they are thriving. Sweeping generalizations (often seen in industry discourse) about the future of print newspapers can be misleading. The key for success is engaging readers with content and that means a focus on local issues and events. This study contributes a reality check and calls for further research on the economics of print media in the digital era. / text

abstract: Higher education institutions in the state of Arizona have experienced a reduction in government funding due to the economic challenges the state is facing combined with an ongoing national recession. Three higher education institutions studied are located in Phoenix, Arizona. The three higher education institutions are Phoenix College, Arizona State University and The University of Phoenix. An analysis of documents made public by each institution was conducted and high level administrators at each institution were interviewed to learn about revenue streams currently active and planned. The results of this set of analyses were presented to the leadership team of Phoenix College in a three-hour strategic planning and priority setting meeting. The action research study assisted Phoenix College administrators in gaining knowledge about and initiating action plans to increase revenue through entrepreneurial strategies. Increased funding is necessary to offset reductions in state aid and property tax revenues. Implementing entrepreneurial strategies to increase funding can promote self-reliance and flexibility and can mitigate the damage to institutional mission success that is threatened by reductions in traditional funding. The strategic planning and priority setting exercise conducted at Phoenix College produced three immediate outcomes: it informed the community of practice about entrepreneurial strategies to increase funding that are in use by higher education institutions located in greater Phoenix, Arizona; it influenced the community of practice to examine entrepreneurial revenue streams and; it committed the leadership team to pursuing and enlarging three additional revenue streams. / Dissertation/Thesis / Ed.D. Educational Leadership and Policy Studies 2011

The thesis is focused on the progress of municipality revenues of municipality. There are several posible dependencys on: government sector and on tax revenues. Tax revenues are depend on the law of budgetary distribution of taxes. Tax buoyancy is calculated only for several chosen that are important for municipality budget. There are also considered irrecoverably revenues, wchich adjust the distribution of grands. It dependence on grown province of municipality. Thesis researches period of time between 19982012. Revenues volatility might be caused by amendment (retirement laws or budgetary distribution of taxes) and by economic cycle. Almoust all from kinds of revenues showed more dependency on economic cycle than on changes of government laws. The only exeption is property tax which grew even in time of economic crises becouse of amendment of law 2009.

abstract: The purpose of this study was to collect specific data concerning the use of financial resources from extant adult community bands that are members of the Association of Concerts Bands (ACB). An adult community band is defined as an ensemble consisting primarily of amateur adult woodwind, brass, and percussion performers, the majority of whom are not satisfying school, college, or military requirements through participation. This investigation comprises two main parts: 1) a perusal of the development of adult community bands within the overall history of bands in the United States, including, when possible, financial aspects of their operations; and 2) an examination of financial trends in ACB organizations, as illustrated by survey data. An electronic survey was designed to examine six questions: 1) what are the budgets of today’s community bands, 2) how do bands compensate their staff and personnel, 3) where are bands spending their money, 4) what are their sources of income, 5) how are their current financial trends different than Peter Martin’s 1983 study on community bands, and 6) are there trends in regards to their expenses, revenues, bands’ longevity, and locations? In order to make more accurate conclusions, the author divided bands into five classes, based on their financial structure, to analyze and compare data. Five major trends were observed: 1) current adult bands are usually non-profit organizations that list monetary compensation for their conductors on their Annual Operating Budget (AOB), 2) fifty-four percent (54%) of bands with an AOB spend between $4,000 and $19,999, 3) after adjusting for inflation, monetary compensation has remained nearly the same over the last thirty-four years, 4) music is the most common expense among adult bands, and 5) since 1983, the number of bands reporting government funding as a revenue source has decreased. / Dissertation/Thesis / Doctoral Dissertation Music 2017

This thesis deals with financing of the chosen allowance organization. The main goal of this work is to find out how the chosen allowance organization finances its activity and find the other possibilities of it. There is characterized the allowance organization established by municipal authorities in the first part. The theoretical part also describes foundation, the obligatory essentials and cancellation of the allowance organization. The second part is practical where is written about the chosen organization including the trading income in years 2006 {--} 2008 and financing possibilities. There are a lot of options how to acquire finance it is just about finding the way, how to do that.