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ANALYSIS OF INDIRECT EXPENSES RATES [PDF]
The requirements of management work determine the functions, objectives and methods of the cost information system. In turn, these elements (functions, objectives, methods) generate the informational structure for presenting the respective elements ...
Daniela SIMTION
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Today industrial enterprises are facing the problem of efficient management of expenses and earnings, as prospects of enterprise development depend more and more seriously on these figures and factors influencing their change, as well as the degree of ...
G. L. Andryuk
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Economic costs of TB and HIV in high-TB-burden countries [PDF]
Introduction Tuberculosis (TB) remains a significant health burden in 25 low- and middle-income countries. Despite TB being more cost-effective to prevent and treat its funding is disproportionately lower than that of HIV.
Manuel Barrón +2 more
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Evaluating the Relationship between Budget Revenues and Expenditures in Iran [PDF]
In order to adopt the appropriate fiscal policy, one should know the correct relationship between the revenues and expenses of the government. The main goal of this study is to offer appropriate policy recommendations to reduce the budget deficit and ...
Mohamad Taghi Fayazi, Shahin Javadi
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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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FEDERAL SPENDING PLANNING IN GERMANY: MAIN STRUCTURAL CHANGES [PDF]
The article examines changes in the structure of the expenditure part of the German federal budget. Data on the execution of annual budgets in 2017–2021 and of a five-year financial plan for 2022–2026 are analysed.
Maria V. Gracheva
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Computerized Administration of the Minimis Expenses within Projects with European Funds [PDF]
The paper presents a computer system designed for an administrator of a de minimis scheme whose purpose is to manage expected expenses to be realized by an entrepreneur beneficiary of a non-reimbursable financing through a project with European funding ...
Adrian LUPASC
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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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Research on the design of serious illness insurance scheme in Shanghai based on micro-simulation
Background Urban and rural residents’ basic medical insurance (URRBMI) is an institutional arrangement for rural residents and unemployed urban residents in China. The serious illness medical insurance system (SIMIS) was established to provide additional
Yang Li, Guangfeng Duan, Linping Xiong
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Earnings Decomposition, Value Relevance and Predictability [PDF]
Compared with net earnings, the components of earnings are more informative in companies whose components have different qualities of persistence and volatility.
Sasan Babaie
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