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The Swiss fiscal rule or "debt brake" is applied to simulated data of economic output and fiscal revenues. The budget remains almost perfectly balanced and the debt ratio stable over the medium and long term: The cyclical adjustment of the debt brake is effective in terms of its primary...
Persistent link: https://www.econbiz.de/10011933276
The paper deals with the weakness of the Czech public finance - the lack of performance information. The budgeting in … of the OECD member countries has adopted some type of performance budgeting. The paper focuses on the healthcare … expenditures of the Czech state budget, analyses long-term experience with performance budgeting in the U.S.A., Australia and New …
Persistent link: https://www.econbiz.de/10011937441
Abstract In 2011, the revenue shortages of the past several years and Tea Party ideology largely drove the legislative session in Arizona. This budget report examines the broader context in which decisions were made and concludes with an overview of financial issues facing the state.
Persistent link: https://www.econbiz.de/10014589865
Abstract Montana’s legislature meets once every two years and constructs a two-year budget. The legislature was controlled by Republicans following the trend of the 2010 mid-term elections but with a Democratic governor who vetoed numerous pieces of legislation. The most significant aspect of...
Persistent link: https://www.econbiz.de/10014589871
Magistro darbe yra analizuojami biudžetai, jų sudarymo metodika teoriniu aspektu, nustatomas biudžetų sudarymo poreikis uždarosiose akcinėse bendrovėse, remiantis įmonių finansine analize, aiškinamasi, ar visoms uždarosioms akcinėms bendrovėms tikslinga sudaryti biudžetus....
Persistent link: https://www.econbiz.de/10009478802
and techniques, including forecasting, budgeting, accurate and appropriate costing methods, performance management …
Persistent link: https://www.econbiz.de/10009456098
The Estimates of National Expenditure in South Africa were analysed over a five-year period to determine the extent and nature of budget variation at national level. These estimates are of importance to managers in the public service and to theoreticians in Public Administration and related...
Persistent link: https://www.econbiz.de/10009457769
such a course were developed addressing: analysis of monthly variance reports; budgeting for manpower; balance statement …
Persistent link: https://www.econbiz.de/10009457835
The use of financial planning and control systems is one of the factors that influence the survival of small businesses. The purpose of this study was to determine whether the use of financial planning and control systems contributes to the survival of manufacturing MSEs in the Tshwane...
Persistent link: https://www.econbiz.de/10009481324
AbstractStudying personal finances helps avoiding financial difficulties and the use of financial opportunities to provide a chance for a successful family life. Personal finance is based on studying the financial resources of the family, which are considered important in the pursuit of...
Persistent link: https://www.econbiz.de/10011777248