This study empirically examines the determinants of government expenditure in South Africa using annual data for the period from 1970 to 2014; and provides an overview of the South African government expenditure. The Johansen-Juselius co-integration test established that there is a long-run relationship between government expenditure and its determinants. The error correction model was used to examine the key determinants. The results of this study show that urbanisation rate, national income, poverty reduction; trade openness lagged one period and the wage rate significantly influence the size of government expenditure. Therefore, the study recommend that government create job opportunities; increase its expenditure in developing rural areas; and find ways to manage the public sector wage bill. The study concludes that population growth, inflation and trade openness in current period are not important in determining government expenditure in South Africa / Economics / M. Com. (Economics)

Syfte: Syftet med studien är att se hur sänkningen av bolagsskatten har påverkat noterade bolag på Stockholmsbörsen användning av bokslutsdispositioner. Metod: Studien har en kvantitativ metod med deduktiv ansats. Syftet med studien uppnås genom det insamlade datamaterialet, från Retriever Business i form av difference-in-difference regressionen. Resultat och slutsats: Studien visar att bolagsskattesänkningen inte har påverkat bolagen att minska användandet av bokslutsdispositioner. Istället har bolagen ökat användandet av bokslutsdispositioner. / Purpose: The purpose of the study is to see how the reduction of corporate tax has affected the usage of tax allocation reserves by listed companies on the Stockholm Stock Exchange. Method: In the study, a quantitative method with a deductive approach has been used. The purpose of the study is achieved through the collected data from Retriever Business, in the form of the difference-in-difference regression. Result and conclusion: The study shows that a corporate tax reduction has not caused companies to reduce their usage of tax allocation reserves. Instead, companies have increased their usage of tax allocation reserves.

The aim of this research project was to investigate the impact of funding on the service delivery of the Information Technology Division in the Department of Finance, North West Province. A secondary related purpose of the study was to determine the existence and utilisation of a proper strategic plan in the Division of Information Technology. A Division or Programme without a proper strategy would not be in a position to compile a credible budget. Two different self-administered questionnaires were developed. The first questionnaire was a survey of all Information Technology staff members including high-ranking officials such as assistant directors, deputy directors and managers. The second questionnaire was directed to provincial departmental officials across various departments who were willing to take part in the study. Eight provincial departments were chosen and the sample represented a total population of twelve provincial departments in the North West Provincial government. In addition to the surveys, direct interviews were conducted in cases where the respondents were not able to complete questionnaires without assistance. Although the intention of the study was to determine the impact of funding on the service delivery of information technology Division in the Department of Finance, the overall findings revealed that the strategic plan, which was not well defined, was found as the major problem that impacted on the process of compiling a reasonable budget. This, in effect, had a greater impact on service delivery than the actual funding of the Division. / (MBA) North-West University, Mafikeng Campus, 2004

Submitted by Adriene Marchiori (adrienemarchiori@yahoo.com.br) on 2017-06-12T14:51:38Z No. of bitstreams: 1 FACED_DISSERTAÇÃO-YURI BASTOS WANDERLEY.pdf: 2278085 bytes, checksum: 52191a30f859e881aa5813660b1a7521 (MD5) / Approved for entry into archive by Maria Auxiliadora da Silva Lopes (silopes@ufba.br) on 2017-06-13T10:30:50Z (GMT) No. of bitstreams: 1 FACED_DISSERTAÇÃO-YURI BASTOS WANDERLEY.pdf: 2278085 bytes, checksum: 52191a30f859e881aa5813660b1a7521 (MD5) / Made available in DSpace on 2017-06-13T10:30:50Z (GMT). No. of bitstreams: 1 FACED_DISSERTAÇÃO-YURI BASTOS WANDERLEY.pdf: 2278085 bytes, checksum: 52191a30f859e881aa5813660b1a7521 (MD5) / Por atender, em sua maioria, jovens das classes populares, as Redes Públicas de Ensino podem desempenhar um papel estratégico na diminuição das barreiras impostas por condições históricas e culturais, provenientes das desigualdades sociais e econômicas, que limitam um maior potencial das apropriações tecnológicas por parte dos jovens das classes populares. O desafio não é apenas incluir a escola pública e a sua comunidade no mundo da tecnologia por meio da distribuição de equipamentos, mas contribuir para a construção de bases pedagógicas, técnicas e políticas que possibilitem e estimulem apropriações tecnológicas críticas, contextualizadas e colaborativas, dentro e fora das escolas. A pesquisa teve como objeto de estudo o Programa de Difusão de Mídias e Tecnologias Educacionais da Rede Pública Estadual de Ensino da Bahia, a Rede Anísio Teixeira, no qual o pesquisador atua como educador e gestor. Por meio de um Estudo de Caso inspirado na Etnopesquisa Crítica e Implicada e a Pesquisa da Experiência propostas por Macedo (2009, 2010 e 2015), buscou compreender as experiências vivenciadas pelos educadores nos processos de gestão, formação, produção e compartilhamento de Mídias e Tecnologias Educacionais Livres desenvolvidos no Programa. Ao considerar as experiências dos educadores como principais elementos de seu exercício de compreensão, a pesquisa trouxe para o centro da discussão as relações humanas, suas compreensões e implicações. Experiências vivenciadas no contexto de um programa de governo, orientado por uma proposta de apropriação tecnológica nos processos de ensino e aprendizagem, que se inspira na criticidade, na contextualização e na colaboração. Apesar de ser um programa de difusão tecnológica, as experiências dos educadores da Rede Anísio Teixeira, mostraram que as tecnologias não precisam ser compreendidas como o fim em si, mas como linguagens que promovem relações, permeadas por desafios e potencialidades, oportunidades e ameaças, que podem ser apropriadas pela comunidade escolar como dispositivos políticos de afirmação social, histórica e cultural. / ABSTRACT By mostly assisting young people of the popular classes, the public-school system can play a strategic role in reducing the barriers imposed by historical and cultural conditions, resulting from social and economic inequalities, which limit the greater potential of technological appropriations by the popular classes teenagers. The challenge is not only to include public schools and their communities in the technological world by distributing equipment, but to contribute to the construction of pedagogical, technical and political bases that allow and stimulate critical, contextualized and collaborative technological appropriations inside and outside school. This research had as its object of study the “Rede Anísio Teixeira”, which is the Educational Media and Technologies Dissemination Program of Bahia’s Public School System, in which the researcher acts as an educator and manager. Through a case study inspired by the critical and involved “ethnoresearch” and the experience research proposed by Macedo (2009, 2010 and 2015), he sought to understand the experiences lived by educators in the processes of management, formation, production and sharing of Free Educational Media and Technologies developed in the Program. In considering the experiences as the main element of its exercise of understanding, the research brought to the center of the discussion the human relationships, their understandings and implications. Experiences lived in the context of a government program, guided by a proposal of technological appropriation in the teaching and learning processes, which is inspired by criticality, contextualization and collaboration. Although it is a technological dissemination program, the experiences of “Rede Anísio Teixeira” educators have shown that technologies need not be understood as an end in themselves, but as languages that foster relationships, permeated by challenges and potentialities, opportunities and threats, that can be appropriated by the school community as political devices of social, historical and cultural affirmation.

The construction of state highway projects is bid out each year at approximately three billion dollars. Claims from contractors for additional compensation are common. This paper investigates the policies and procedures for handling claims and explores the False Claims Act case law and its implications for the Department of Transportation's contract administration.

This thesis is an analysis of the manner in which the persona and works of Ben Jonson were appropriated – between the Restoration, in 1660, and the retirement of David Garrick, in 1776 – to reflect the political and social concerns of the age. Unlike previous studies, rather than primarily focusing on the stage history of Jonson, I analyse a wide range of sources – produced both within and outwith the theatre – in order to explore, across a variety of media, a breadth of material which appropriates the playwright and his works. I shall consider in my first main chapter the appropriations of Jonson within the Restoration court, in particular noting the assimilation of the playwright's work to what might be styled a proto-Tory ideology, as well as the way in which his plays could mirror the destabilising effects of the king's romantic liaisons. In my second chapter, I explore the moral reformation at the turn of the eighteenth century, in which we can see appropriations of Jonson which cast his works as being primarily didactic. The third chapter moves the narrative of the thesis into the years of the premiership of Sir Robert Walpole. I shall consider the way in which the playwright's works – especially The Alchemist and Eastward Ho! – were seen as being especially relevant to an age of speculation and mercantile endeavour, as well as examining the manner in which the figures of Sejanus and Volpone were appropriated to mock the increasingly unpopular premier. In the final chapter, I shall offer an analysis of Garrick's seminal portrayal of Drugger in the contexts of the political philosophy of the mid-eighteenth century, considering the manner in which it was interpreted alongside the character's further appropriations by Francis Gentleman. The thesis concludes by exploring political appropriations of Jonson up to the present day.

The purpose of this research is to analyze the relationship between the executive and legislative branches of American federal government, during periods within which these two branches are led by different political parties, to discover whether the legislative branch attempts to independently legislate and enact foreign policy by using “the power of the purse” to either appropriate in support of or refuse to appropriate in opposition to military engagement abroad. The methodology for this research includes the analysis and comparison of certain variables, including public opinion, budgetary constraints, and the relative majority of the party that holds power in one or both chambers, and the ways these variables may impact the behavior of the legislative branch in this regard. It also includes the analysis of appropriations requests made by the legislative branch for funding military engagement in rejection of requests from the executive branch for all military engagements that occurred during periods of divided government from 1946 through 2009

Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector currently uses different bases of accounting: public entities and municipalities must use accrual accounting and apply the principles of GRAP, while government departments report on the modified cash basis. Furthermore, public entities do not consistently apply the requirements of GRAP 101. This lack of a uniform basis of accounting has a negative effect on the comparability of financial information. This study identified the challenges facing the public sector in the application of GRAP 101, specifically regarding the fair value accounting of biological assets. The successful implementation of GRAP 101 by a public entity, AsgiSA-EC, was used as a case study to clarify the fair value accounting challenges in the reporting of biological assets in the sector. / Business Management / M. Accounting Science

This dissertation analyses the idea that parliament controls public money in parliamentary constitutional systems of government. That analysis proceeds through an historical and contemporary examination of the way legal practices distribute authority over public money between different institutions of government. The legislative and judicial practices concerning taxation, public expenditure, sovereign borrowing, and the government financing activities of central banks are selected for close attention. The contemporary analysis focuses on the design and operation of those legal practices in the United Kingdom and the Commonwealth of Australia, in the context of the boom-bust-recovery economic conditions experienced between 2005 and 2016. The dissertation's ultimate claims are explanatory: that "parliamentary control" is a poor explanation of the distribution of financial authority in parliamentary systems of government and should be jettisoned in favour of an idea of "parliamentary ratification". An empirically engaged methodology is adopted throughout the dissertation and (historical and contemporary) public sector financial data enrich the legal analysis. The dissertation acknowledges the impact of, but remains agnostic between, different economic and political perspectives on fiscal discipline and public financial administration. The dissertation makes a number of original contributions. It provides a detailed examination of the historical development, legal operation and constitutional significance of annual appropriation legislation, and the legal regimes governing sovereign borrowing and monetary finance. It also analyses the way that law interacts with government behaviour in situations of economic emergencies (focusing on the Bank of England's public financing activities since 2008), and the institutional and doctrinal obstacles facing judicial involvement in disputes concerning public finance (focusing on the Australian judiciary's recent engagements with public expenditure legislation).

Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector currently uses different bases of accounting: public entities and municipalities must use accrual accounting and apply the principles of GRAP, while government departments report on the modified cash basis. Furthermore, public entities do not consistently apply the requirements of GRAP 101. This lack of a uniform basis of accounting has a negative effect on the comparability of financial information. This study identified the challenges facing the public sector in the application of GRAP 101, specifically regarding the fair value accounting of biological assets. The successful implementation of GRAP 101 by a public entity, AsgiSA-EC, was used as a case study to clarify the fair value accounting challenges in the reporting of biological assets in the sector. / Business Management / M. Accounting Science