Results 1 to 10 of about 903,269 (266)

BUDGET RATCHETING AS A MODERATION OF THE INFLUENCE OF REGIONAL ORIGINAL INCOME AND PROFIT-SHARING FUNDS ON REGIONAL EXPENDITURE [PDF]

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2023
This research aims to test and analyze the influence of local revenue and profit-sharing funds on regional spending, as well as the influence of budget ratcheting on local revenue and profit-sharing funds on regional spending. This research was conducted
Yudhanti B.A.   +3 more
doaj   +1 more source

Improvement of Treasury Control Tools as a Measure to Increase the Efficiency of Budget Expenditures [PDF]

open access: yesФинансовый журнал, 2023
The article is devoted to the issues related to the need to improve the efficiency of budget funds. The author proposes to supplement the "classical" criteria of budget funds usage efficiency with the criterion of legality.
Andrey I. Lukashov
doaj   +1 more source

CHANGES IN THE STRUCTURE OF BUDGET EXPENDITURE ON THE AGRICULTURAL SECTOR IN POLAND IN THE PASSING FINANCIAL PERSPECTIVE 2014-2020 [PDF]

open access: yesAnnals of the Polish Association of Agricultural and Agribusiness Economists, 2020
The aim of this article was to demonstrate the changes that took place in the structure of financing the budget of the Polish agricultural sector in the passing EU financial perspective 2014-2020.
Andrzej Czyżewski, Anna Matuszczak
doaj   +1 more source

Public Debt Threshold in the Republic of North Macedonia

open access: yesManagement, 2023
Research question: Is there a non-linear relationship between public debt and economic growth in North Macedonia, in the form of an inverted U-shape?
Sasho Kjosev   +2 more
doaj   +1 more source

Estimating Potential for Drug Budget Reallocation Following Expiration of Exclusivity of Pharmaceutical Products [PDF]

open access: yesJournal of Health Economics and Outcomes Research, 2022
# Background The prioritization of public funds in an equitable and ethically sound manner along with efficient budget allocation are key challenges for governments and budget holders.
Samira Toghanian   +6 more
doaj   +2 more sources

Management of budget deficits of state extra-budgetary funds in the Russian Federation

open access: yesУченые записки Российской академии предпринимательства, 2021
The study is devoted to managing the budget deficit of state extra-budgetary funds in the Russian Federation. The dynamics of income, expenses and deficit of off-budget funds of the Russian Federation is considered.
K. Sh. Magomedov
doaj   +1 more source

Criteria for evaluating the work of the internal audit unit for the purposes of financial control of managers of state budget funds

open access: yesNaukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2022
The article outlines the essence of the audit processes of state budget managers. The possibility of ensuring high-quality internal audit as a factor in providing information for the purposes of state financial audit and performance audit is considered ...
O. SHCHYRSKA
doaj   +1 more source

Sisa Lebih Pembiayaan Anggaran Sebagai Pemoderasi Antara Dana Perimbangan, Dana Bagi Hasil, dan Pajak Daerah Terhadap Belanja Modal

open access: yesJurnal Akuntansi, 2021
This research aims to determine the effect of compensation funds, revenue-sharing funds and local taxes on capital expenditures in districts or cities in the province of Banten. Observation time in this research is for six years, namely 2015 to 2020. The
Dirvi Surya Abbas   +4 more
doaj   +1 more source

Indicators of Evaluating Productivity and Frugality of Usage of Budget Funds by Higher Education Institutions [PDF]

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 1899
There are existing approaches to evaluate results of higher education institutions activity described in the article. Legislative basis of the task of evaluating productivity and frugality of using budget funds by higher education institutions is built ...
А. Didyk, Y. Pogorelov
doaj   +1 more source

Preliminary audit as a guarantee of effective management of public funds and other state-owned property

open access: yesЕкономіка, управління та адміністрування, 2020
The paper substantiates the separation of the limits of the preliminary state audit of such subspecies as: preliminary audit of the draft main financial and planning document of the country – the State Budget of the country; preliminary audit of actual ...
D.O. Grytsyshen   +2 more
doaj   +1 more source

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