scholarly journals Evaluating public expenditures on tourism: the utility of the Italian public accounting reforms

2021 ◽  
Vol 3 (2) ◽  
pp. 179-203
Author(s):  
Fabrizio Antolini ◽  
Keyword(s):  
Public Expenditures ◽  
Public Accounting

scholarly journals The Impact and Effects of Financial Reporting in the Public Accounting Econometric Analysis Model: Revenue and Expenditures for Period 2007-2017

2019 ◽  
Vol 5 (1) ◽  
pp. 46
Author(s):  
Lulaj Enkeleda
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Scientific Paper ◽  
The State ◽  
Public Expenditures ◽  
Analysis Model ◽  
Economic Activities ◽  
Public Accounting ◽  
Financial Reforms ◽  
The Impact

This scientific paper it aims to look at the importance and effects of financial reporting in public accounting by analyzing incomes (receipts) and expenditures (payments) in the money cash during the period 2007-2017. The impact and effects of globalization and the numerous changes in various economic activities, in particular financial reforms in transition countries with particular emphasis on the state of Kosovo, added the need for application and harmonization of accounting standards and financial reporting standards. The importance of applying these standards is to increase the importance and effects on financial reforms by applying a set of uniform and rigorous rules for financial reporting in the annual, nine-month, six-month, quarterly, and monthly financial statements. Thus, the purpose of this scientific paper is the ecometric analysis of financial statements for receipts and payments based in the cash money ,which include public revenue and public expenditures during the 10 year period ,using statistical analysis and tests such as: regression, anova, t-test, intercept, degree of freedom, multiple R, square R, F, and others models that coincide this research for each variable, proving hypotheses or not, how important and what have been the effects on financial reforms during 2007-2017. Findings from this research will be help the state of the Kosovo look at financial reforms and comparability between the years for each variable.

Public expenditures on illicit drugs in Germany in 2006

Suchttherapie ◽  
2009 ◽  
Vol 10 (S 01) ◽  
Author(s):  
S Flöter ◽  
S Mostardt ◽  
A Neumann ◽  
J Wasem ◽  
T Pfeiffer-Gerschel
Keyword(s):  
Illicit Drugs ◽  
Public Expenditures

The Role and Place of Budget Procedure in the System

2003 ◽  
pp. 42-49 ◽  
Author(s):  
E. Bushmin
Keyword(s):  
Budget Process ◽  
Public Expenditures ◽  
Principal Role ◽  
Process Trends ◽  
The Given ◽  
Rules Of The Game

The article is devoted to the analysis of improving budget process trends. The author offers the concept of "financial technologism". Its usage should promote an essential improvement of the budget process. The given concept is based on the fact that the regulation of budget procedure is the process of determination of "rules of the game", and the order of interaction of different institutions within the framework of the budget process, and the trends and volumes of expenses are the strategy of institutions. The procedure within the budget process plays a principal role as compared with the trends and volumes of public expenditures.

Determinant of Audit Report Lag Among Mining Companies in Indonesia

2019 ◽  
Vol 15 (1) ◽  
pp. 68
Author(s):  
Sari Angriany Natonis ◽  
Bambang Tjahjadi
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Fiscal Year ◽  
Company Size ◽  
Audit Report ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Mining Companies

Time period in completing the audit work until the date of publishing audit report is called audit report lag. BAPEPAM requires each of going-public companies to publish their annual reports not later than three months after the fiscal year ends. The aim of this research was to determine the effect of profitability, solvency, company size, audit opinion, and size of public accounting firm on audit report lag at mining companies listed on Indonesia Stock Exchange during the period of 2013-2017. As many as 12 samples were obtained through purposive sampling technique. The data analysis technique used was the multiple regression analysis. The results showed that the profitability and company size negatively affected the audit report lag, while the other variables, such as solvency, audit opinion, and size of public accounting firm, had no significant effect on the audit report. The result of simultaneous test showed that all independent variables influenced audit report lag with 32.8% of determination coefficient.

Scrutinizing Public Expenditures: Assessing The Performance Of Public Accounts Committees, Volume 1 Of 2

2005 ◽  
Author(s):  
Rick Stapenhurst ◽  
Vinod Sahgal ◽  
William Woodley ◽  
Riccardo Pelizzo
Keyword(s):  
Public Expenditures

Accountability in Public Expenditures in Latin America and the Caribbean

2009 ◽  
Author(s):  
Omowunmi Ladipo ◽  
Alfonso Sanchez ◽  
Jamil Sopher
Keyword(s):  
Latin America ◽  
Public Expenditures ◽  
The Caribbean

A Real Or a Marginal Trend in Participatory Budgets in Local Governments

e-Finanse ◽  
2018 ◽  
Vol 14 (4) ◽  
pp. 12-21
Author(s):  
Beata Zofia Filipiak ◽  
Marek Dylewski
Keyword(s):  
Local Government ◽  
Social Participation ◽  
Local Governments ◽  
Current Practice ◽  
Public Policies ◽  
Local Communities ◽  
Public Expenditures ◽  
Public Funds ◽  
Depth Analysis ◽  
Participatory Budget

AbstractThe purpose of the article is analysis of participatory budgets as a tool for shaping decisions of local communities on the use of public funds. The authors ask the question of whether the current practice of using the participatory budget is actually a growing trend in local government finances or, after the initial euphoria resulting from participation, society ceased to notice the real possibilities of influencing the directions of public expenditures as an opportunity to legislate public policies implemented. It is expected that the conducted research will allow us to evaluate the participatory budget and indicate whether this tool practically acts as a stimulus for changes in the scope of tasks under public policies. The authors analyzed and evaluated the announced competitions for projects as part of the procedure for elaborating participatory budgeting for selected LGUs. Then, they carried out an in-depth analysis of the data used to assess real social participation in the process of establishing social policies.

التأثيرات السياسية في استدامة الدين العام في موازنة العراق 2019

2020 ◽  
Vol 2020 (66) ◽  
pp. 1-26
Author(s):  
م.م أحمد حامد جمعة ◽  
◽  
د. كمال فيلد البصري
Keyword(s):  
Public Debt ◽  
Public Spending ◽  
The Political ◽  
Financial Policy ◽  
Public Expenditures ◽  
Public Budget ◽  
Political Decision ◽  
The Public ◽  
Public Benefit ◽  
Political Impact

This study clarifies the analysis of the reality of the financial policy in the budget of Iraq 2019, and that analysis is evaluated by tracking the elements of the public budget from public expenditures and public revenues, and the study focuses on the size of the political impact on the path of public spending, as well as the analysis of public spending and revenues in various sectors and sections of the public budget. This study also shows the size of the risks resulting from the continuation of the financial deficit, as well as the risks of public debt according to the indicators of its sustainability analysis within the financial and economic indicators that express the risks of public debt. The study emphasized that public spending is still based on the political decision and does not achieve the principles and objectives of the economic budget that achieve the public benefit. The necessity requires efficient spending and fair distribution in order to avoid future public debt risks and their impact on future generations

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