Performance-Based Budgeting in the Public Sector, Michiel S. de Vries; Juraj Nemec; David ?pa?ek
Автор: van Helden G Jan Название: Public Sector Accounting and Budgeting for Non-Specialists ISBN: 1137376988 ISBN-13(EAN): 9781137376985 Издательство: Bloomsbury Academic Рейтинг: Цена: 52790.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Aimed at non-finance specialists, this book starts from the premise of what public sector managers need to know in order to use the financial information in front of them effectively. The key focus is on identifying the core information needed to make decisions from the sea of financial documents available to managers.
Автор: Rubin Irene S Название: Politics of Public Budgeting ISBN: 1506354807 ISBN-13(EAN): 9781506354804 Издательство: Sage Publications Рейтинг: Цена: 52790.00 T Наличие на складе: Поставка под заказ. Описание: The new Eighth Edition examines the budgeting process over time and sets issues like the federal deficit and health care expenditures in political and comparative context. As in previous editions, the book also draws on examples from all levels of government and emphasizes the relationships among them. By carefully analyzing each strand of the decision-making process, Rubin shows the extraordinary cooperation involved in passing a budget and achieving accountability.
Автор: Moynihan Donald, Beazley Ivor Название: Toward Next-Generation Performance Budgeting: Lessons from the Experiences of Seven Reforming Countries ISBN: 1464809542 ISBN-13(EAN): 9781464809545 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 29260.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Toward Next-Generation Performance Budgeting: Lessons from the Experiences of Seven Reforming Countries analyzes the difficulties that national governments have had in linking measurement of performance and results to the annual budget process. The book is based on intensive reviews of four advanced countries that were early reformers and three pioneers in Central and Eastern Europe. In addition to looking at their current systems, Toward Next-Generation Performance Budgeting looks at how their approaches have evolved over time. This book attempts to fill a gap between survey-based self-assessments and best-practice guides. It was compiled in response to the concerns of budget departments in countries in Eastern Europe and Central Asia, many of which are committed to adopting some form of performance-based budgeting and are seeking to learn from the experiences of previous reformers what the practical challenges are and how they can adapt best-practice approaches to a messy reality. The case studies demonstrate a general pattern of disappointment with the results of performance budgeting, balanced by a strong belief in the underlying logic, which has resulted in repeated efforts to modify approaches to tighten the links between budgeting and performance. These efforts have resulted in significant variation in how countries have implemented performance budgeting and in the benefits they have derived. These variations offer guidance for models of next-generation performance budgeting, avoiding classic pitfalls, and incorporating modifications introduced by those who have used it longest and found it useful.
Автор: Lu, Elaine Yi (john Jay College Of Criminal Justice At The City University Of New York, Usa) Willoughby, Katherine (school Of Public And International Название: Public performance budgeting ISBN: 1138695971 ISBN-13(EAN): 9781138695979 Издательство: Taylor&Francis Рейтинг: Цена: 40820.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Through comprehensive examination of performance budgeting laws, in-depth interviews of those practicing in government agencies, and quantitative survey analysis, Public Performance Budgeting examines the influence of performance measurement and evaluation on all phases of the budgeting process.
Автор: Gerald Miller Название: Performance-based budgeting / ISBN: 081339774X ISBN-13(EAN): 9780813397740 Издательство: Taylor&Francis Рейтинг: Цена: 65320.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: "Performance Based Budgeting is the next volume in the ASPA Classics series. It covers the most influential, paramount research articles published on public budgeting and finance. The book will surely"
Автор: Wolfer, Katinka Название: Ownership structure and corporate performance ISBN: 3631667159 ISBN-13(EAN): 9783631667156 Издательство: Peter Lang Рейтинг: Цена: 92290.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: The book sheds new light on the relation between equity ownership and corporate performance. Empirical studies presented in this book are based on a large panel data set and model the impact of concentrated ownership on performance, with nonlinear effect shapes being estimated through cubic splines. The final model incorporates the identity of owners into the investigation and illustrates the differing performance effects of various large shareholders. This approach adds to the understanding of ownership effects as previous research was mainly concerned with the role of ownership concentration and neglected the identity of blockholders as an equally important dimension of ownership. The new perspective will give fresh impetus to researchers, corporate decision makers and public policy.
Автор: Frank Ecker; Prof. Dr. Hellmuth Milde; Prof. Dr. P Название: Information Risk and Long-Run Performance of Initial Public Offerings ISBN: 383491259X ISBN-13(EAN): 9783834912596 Издательство: Springer Рейтинг: Цена: 71730.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Exactly forty years after Eugene Fama's (1965) article "The Behavior of Stock Market Prices" (Journal of Business), the play "E?cient Capital Markets" is still going strong. With his thesis, Frank Ecker is adding a new act to the play: His work is a combination of several new developments on the analytical and empirical capital market research front. Capital market e?ciency is based on two aspects. First, the ability of investors to identify a situation in which asset prices are out of the capital market equilibrium. Second, on the possibility of the market to make arbitrage pro?ts by driving the prices back to the equilibrium value. Both aspects are conditional on the set of "relevant" information. As a result, the basic question is: What is relevant information and how is it processed by investors? This work is building on the concept of information quality, information uncertainty or information risk. Fama's e?cient market hypothesis is just a special case based on the assumption that new information is absolutely correct and completely credible to all investors. In contrast, this work makes use of the more general assumption that new information can be characterized by very di?erent degrees of credibility, or qu- ity. The setting of initial public o?erings is chosen as one of the few capital market transactions arguably characterized by high information asymmetry between the ?rm's insiders (management) and outsiders (investors).
Название: Agricultural Investment Funds for Development: Descriptive Analysis and Lessons Learned from Fund Management, Performance and Private-Public Collaboration ISBN: 9251300615 ISBN-13(EAN): 9789251300619 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 111810.00 T Наличие на складе: Невозможна поставка. Описание: This analysis of agricultural investment funds as a vehicle for financing businesses and projects looks at the capital needs of the different actors along the value chain. The 63 funds used in the study, which cover private, public and joint initiatives, are selected from FAO’s 2010 publication on Agricultural Investment Funds for Developing Countries. This review identified a broad range of funds targeting agriculture in developing and transitioning countries and classified them according to geographic distribution, capital, shareholder and investor base, investment instruments, and financial performance, among other criteria.
Reforming public-sector organizations--their structures, policies, processes and practices--is notoriously difficult, in rich and poor countries alike. Even in the most favorable of circumstances, the scale and complexity of the tasks to be undertaken are enormous, requiring levels of coordination and collaboration that may be without precedent for those involved. Entirely new skills may need to be acquired by tens of thousands of people. Compounding these logistical challenges is the pervasive reality that circumstances often are not favorable to large-scale reform. Whether a country is rich or poor, the choice is not whether, but how, to reform the public sector--how optimal design characteristics, robust political support, and enhanced organizational capability to implement and adapt will be forged over time.
This edited volume helps address the "how+? question. It brings together reform experiences in public financial management and the public sector more broadly from eight country cases in East Asia: Cambodia, Indonesia, Lao People's Democratic Republic, Malaysia, Myanmar, Papua New Guinea, Thailand, and Vietnam. These countries are at different stages of reform; most of the reform efforts would qualify as successes, while some had mixed outcomes, and others could be considered failures. The focus of each chapter is less on formally demonstrating success (or not) of specific reform, but on documenting how reformers maneuvered within different country contexts to achieve specific outcomes. Despite the great difficulty in reforming the public sector, decision-makers can draw renewed energy and inspiration, learning from those countries, sectors, and subnational spaces where substantive (not merely cosmetic) change has been achieved, and they can identify what pitfalls to avoid.
Автор: Andreas Kurth; Prof. Dr. Wolfgang Bessler Название: Agency-Probleme und Performance von Initial Public Offerings ISBN: 3835000527 ISBN-13(EAN): 9783835000520 Издательство: Springer Рейтинг: Цена: 65290.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Andreas Kurth untersucht, welche Agency-Probleme beim Bцrsengang entstehen kцnnen, und diskutiert Ansдtze, um diese zu reduzieren. Die Ergebnisse der empirischen Untersuchung deuten darauf hin, dass bei der Venture-Capital-Finanzierung durch Banken sowie beim Emissionsgeschдft von bestimmten Underwritern verstдrkt Agency-Probleme auftreten, die sich in einer schlechteren Performance der IPOs widerspiegeln.
Название: Finding Balance 2019: Benchmarking the Performance of State-Owned Banks in the Pacific ISBN: 9292617044 ISBN-13(EAN): 9789292617042 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 20070.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: A key finding is the considerable business financing gap in the region, particularly for small-medium enterprises and sectors such as agriculture and fisheries. The report suggests that state-owned banks could address this demand, but would need to do so on commercial terms and without distorting local markets. These institutions would need to strengthen their balance sheets and risk assessment practices and operate under the same market disciplines as private banks. Finding Balance 2019 is the sixth comparative study of state-owned enterprises in the Pacific and the first to focus on the banking sector.
Автор: Balkenhol B. Название: Microfinance and Public PolicyOutreach, Performance and Efficiency ISBN: 0230547028 ISBN-13(EAN): 9780230547025 Издательство: Springer Рейтинг: Цена: 102480.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Microfinance institutions (MFIs) provide a public good: they provide income-creating financial services to un-bankable people. If MFIs create and deepen
markets where none existed before, there may be a case for public support. While subsidies are generally not favourably seen in financial sector development, being difficult to target
and possibly distorting the local financial market, there may be situations where the net social benefits of micro-finance may exceed those of not doing anything and of alternative
anti-poverty programs.
Under such circumstances longer-term public support may be justifiable. This book is based on a study of forty-five MFIs carried out by ILO, in
partnership with the Universities of Geneva and Cambridge. The application of factor analysis and cluster analysis shows that MFIs form clusters in terms of social and
performance.
Within each cluster there is one institution that is most efficient on both scores. Public support should ensure that the relative efficiency of MFIs is enhanced, it
should not prod MFIs to modify their mission and position between poverty outreach and profitability.
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