NATURE AND CLASSIFICATION ASPECTS OF LOCAL BUDGET REVENUES
The purpose of the article is to determine the essential characteristics of local budgets and justify their classification aspects. Methodology. In the course of writing used general scientific and special methods of knowledge: dialectical and systemic ...
Oksana Vinnytska
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WeNet-RF: An Automatic Classification Model for Financial Reimbursement Budget Items.
Accurate classification of budget items is a critical component of financial reimbursement, as it determines the legitimacy and regulatory compliance of financial expenditures.
Peichun Suo +8 more
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Non-program Classification of Expenses of the Program Budget
The article is devoted to consideration of problems of formation in Russia of program budgeting in which development the negative tendency of absolutization of program financing when the budgetary expenses «squeeze» into program expenses was outlined ...
Anatoly Yakovlevich Zaporozhan
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Federal Spending Planning in Germany: Accuracy of Projections [PDF]
The article considers the decrease in the reliability of expenditures’ budgeting in Germany that has occurred in recent years. The author used the data on the formation and execution of a five-year financial plan for 2017‒2021.
Maria V. Gracheva
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Digitalization in the Processes of Classification of the Country’s Budget Expenditures
The study of the processes of planning and accounting of budget expenditures in the context of digitalization and the development of the processes of classification and coding of costs is an important urgent task of improving public financial management.
L. I. Sergeev, D. L. Sergeev
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Budget Participation and Budget Goal Commitment: Does Religiosity Play a Role?
Research aim: This paper investigates whether religiosity, within a goal-setting context, affects goal commitment as well as moderates budget participation and budget goal commitment relationship. Design/Methodology/ Approach: A questionnaire survey was
Ruzita Jusoh +2 more
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Efficiency of the medium-term planning of federal expenditures in Germany: accuracy of budgetary projections [PDF]
The article examines the efficiency of medium-term financial planning in Germany from the point of view of the accuracy of budget projections for federal expenses.
Maria Gracheva
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Budgeted Passive-Aggressive Learning for Online Multiclass Classification [PDF]
Online multiclass classification is a specific problem of online learning that performs a sequence of multiclass classification tasks given the knowledge of previous tasks. The goal is to make correct predictions for this sequence. It is generally considered a more complicated problem than its binary counterpart, online binary classification. A popular
Chung-Hao Wu +2 more
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Legal regulation of the principle of transparency in the budgetary process of the Republic of Poland
The article describes the organizational and legal foundation of the principle of budget transparency in Poland. The study considers the legal basis for access to information about the activities of public authorities and the legal foundation of the ...
Semen Yankevich
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Classification of budget-invariant monotonic preferences [PDF]
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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