Like other developing countries, Vietnam has attempted to push for greater fiscal decentralization in the hope of a more efficient delivery of social services to targeted citizens. The fiscal decentralization initiative is encouraging and merits pursuit, but the present study however, shows that...

This paper deals by way of comparison with the theoretical and practical methods to record the output and input of tangible fixed assets (non-current assets) in and from the patrimony of companies, on the one side and of public institutions, on the other side, intending to point out the...

In this paper we discuss the actual and civilizational role of the state and its management. The MBO and the same OECD accounts-financial models are not recommended.With an comparative analysis we conclude for the necessity of a more organics and strategic models of governance and not...

Variations between the diverse pension systems in the member states of the European Union hamper labour market mobility, across country borders but also within the countries of the European Union. From a macroeconomic perspective, and in the light of demographic pressure, this paper argues that...

There are separate pension schemes for civil servants (and often for other public-sector workers) in about half of the world’s countries, including some of the largest developing economies, such as Brazil, China and India. In the higher-income, OECD countries, spending on pensions for...

Abstract German (English abstract is added below) Arbeitslosigkeit gilt als eines der schwerwiegendsten gesellschaftlichen Probleme unserer Zeit. Doch welche Gründe liegen, trotz der über die Jahre eingeleiteten Maßnahmen zur Bekämpfung der Arbeitslosigkeit, für die anhaltende...

Indian Railways is one of the world’s largest public sector organizations. Its network, traffic, organization and extent of vertical integration are gigantic. This paper undertakes a critical examination of its procurement process to understand the procedures and institutional mechanisms which...

The provision of services by Public Administrations to citizens, enterprises, and other Administrations across the whole of the European Union is essential for the implementation of its community policies. The European Parliament and the Council formally adopted on 21 April 2004 the Decision...

There is a significant pressure on Supreme Audit Institutions in Europe: shrinking available resources and growing expectations from its stakeholders (citizens, civil organizations, investors, governments etc.). In consequence of the financial and economic crisis and the unpredictable shocks,...

The paper written from a governance perspective takes the position that a useful governance perspective must be informed by the socio-economic-cultural milieu and in the specific Indian context must sit on a tripod of ‘political reality’, ‘state of decentralization’ and ‘basic economic...