Budget Funds Research Articles

Pork barrel spending: The missing link between electoral clientelism and political budget cycles

Pork barrel spending used in the political budget cycles literature via a preference approach is identified as the link tying clientelism to political budget cycles. This paper looks at the supply and demand sides of electoral clientelism using the case study of shipyards in Croatia. The strategic, symbolic and everyday importance of the shipbuilding industry in Croatia is evident to the general public, but even more so to politicians. This paper examines the supply side – whether incumbents increase central budget funds (state guarantees) in election years (pork barrel spending) toward shipyards in Pula, Rijeka, Kraljevica, Trogir and Split – and the demand side – whether voters reward incumbents who engage in these pork barrelling practices. The theoretical foundations of the paper are based on the literature on clientelism, political budget cycles and the political economy of fiscal policy. Panel data analysis conducted on a sample of 5 shipyards over the 2001-2022 period confirms the existence of pork barrelling but does not confirm voters’ reactions to them. The empirical exercise identified the share of shipyard workers in the manufacturing industry at the county level as the main mechanism of electoral clientelism in Croatia.

Student Organization Funds at A University: Utilization of Descriptive-Correlational Analysis to Determine Factors in Budgeting

Budgeting guarantees that an organization has enough resources to accomplish its objectives. There are various studies that have been published related to budgeting. The budgeting of student organization funds in university remains an understudied domain; thus, this research seeks to fill this gap by contributing to the existing body of knowledge while elucidating the allocation processes to enhance transparency and accountability. The objective of this study was to determine the factors affecting the budgeting of student organization funds in university in Philippines. The study utilized descriptive-correlational analysis supported by survey data gathered through a total enumeration of 16 student organizations, employing a hybrid (online and offline) data collection, identified a statistically significant and positively correlated linear relationship between financial-related factors and managerial-related factors. The study revealed that student organization officers have strong financial knowledge and skills. High scores in financial skills and budgetary planning escalate the effective management in achieving goals, aligning with functional leadership theory. However, there is a need for better training programs to address gaps, particularly in using budgets as forecasts. The study also found that improving interpersonal skills can enhance financial management, and the relationship between financial and managerial skills is consistently positive across different groups. Aside from a discussion of the findings considering the relevant reviewed literature, there are recommendations to academics and practitioners, as well as proposals for further study in this field. Along with these results, it is best for universities to consider integrating budget-related training and seminars if they want to have well- rounded student leaders who are indeed capable of leading and providing good-quality service to their fellow students.

Analysis of the Effect of Education Fund Budget on Performance Accountability and Transparency in School Fund Management (Cirebon City)

This research aims to analyze the influence of the education budget on performance accountability and transparency in fund management in Cirebon City schools. Using a quantitative approach, this study examines the relationship between education budget allocation and two important aspects in school management, performance accountability and transparency of fund management. Data was collected from school financial reports and surveys conducted among schools and financial managers in schools in Cirebon City. The results of the analysis show that, with a data sample of 14, with 25 total respondents, there is a significant positive correlation between the education budget and performance accountability (r = 1) and transparency of fund management (r = 0.982). These findings confirm that efficient allocation and use of the education budget not only increases accountability for school performance but also strengthens transparency in fund management. Survey responses, which range from 0 (disagree) to 1 (agree) on a rating scale, indicate positive perceptions of existing financial management practices. This study provides empirical evidence about the importance of good education budget management as a tool for improving the quality of education, especially in Cirebon city schools.

Policies and cost analyses of voluntary assisted dying (VAD) laws – a mapping review & analysis

ObjectivesTo investigate the current literature on healthcare policies and cost analyses around international Voluntary Assisted Dying (VAD) laws. The study design is a mapping literature review following Preferred-Reporting-Items-for-Systematic-Reviews-and-Meta-Analyses (PRISMA) guidelines.MethodsOriginal research articles published between January 1990 to March 2023, investigating the financial cost and healthcare budget effect of VAD laws internationally. Citations were screened for relevance and eligibility, and any non-full-text research that did not explore cost analysis was excluded. The following data sources were screened: MEDLINE, PubMed, EMBASE, CINAHL and any relevant international health authority annual reports were also reviewed.ResultsOf the 2790 screened articles, eight studies met the inclusion criteria and three were included in the mapping review. The reviewed studies included prospective studies, two Canadian and one US. Only one of the Canadian studies provided a cost analysis using data from current VAD laws. All three studies showed VAD laws would reduce healthcare spending, with the US approximating $627million in 1995. Canada approximating $17.1 to $77.1million in 2017 and $86.9 to $149.0million in 2021, overall, leading to an average percentage reduction in costs of approximately 87% compared to original costs of end-of-life care.ConclusionThis review identifies a scarcity in cost-analysis literature and provides a summary of the latest international VAD laws, from which a potential cost reduction is apparent. The absence of retrospectively collated financial VAD data highlights a need for future research to inform policymakers of the economic factors affecting current policies with a need for annual fiscal reports and to optimise future legislative frameworks internationally.

ABULOY: Varied Expressions of Sympathy, Empathy and Apathy

The present study aimed to determine and explore the cultural value of abuloy in the Filipino culture and also determine its significance to the concept of fellowmen among Filipinos. It also asked specific questions regarding the context of abuloy in the Filipino culture; forms, gestures or expression that can be shown in times of family’s grieving in terms of being expressed with sympathy, empathy, apathy; giving of abuloy of Filipinos during the wake and after bereavement; how Filipinos are guided by cultural beliefs and practices in giving abuloy; changes in the cultural meaning and social recognition for the giving of abuloy; the different factors affecting the act of giving abuloy and also how the findings of thispresentstudy can contribute to an additional learning material. The study made use of the mixed method of research approach particularly with the use of the interview form and survey questionnaire as the primary tools for the data gathering process of the study. The findings of the study revealed that abuloy in the context of Filipino culture was mostly embedded on the idea of a financial assistance provided to the bereaved family and as an act of compassion and condolence; on the other hand, in terms of sympathy, thisis mostly expressed in considering the grief circumstances in which the bereaved family is currently going through; further, with regards to empathy, this is understanding the way in which a family feels when grieving; and finally, in terms of apathy, this is more expressed on being unaffected by the grief of the bereaved family. The participants also indicated that there was really no binding tradition that guides them in giving abuloy as long as it is based on having the intention to show compassion, in line with their financial capacity and budget; out of kindness and also to at least help the bereaved family with their present suffering. It can be concluded that most Filipinos express non-belief and non-adherence to common practices and beliefs, but they are increasingly reliant on the idea that providing or giving "abuloy" to the bereaved family is a form ofsocial obligation that everyone should fulfill in order to show compassion and care for other people's difficult situations.

Поиск российской национальной идеи как фактор современной государственной молодёжной политики

This article is devoted to the analysis of one of the key problems of the strategy of modern Russian state youth policy. This is the problem of sustainable dominance in youth policy of the motives of state charity (systematic investments of budget funds in solving current problems of youth, in general, or of individual groups) over the motives of national-state interest (ensuring the sovereignty and security of the country, solving the problems of its economic development) throughout the post-Soviet era and up to the present day. The long and intensive search for the Russian national idea during this period did not significantly affect the structure of motives for cooperation between the state and its young citizens in issues of upbringing, education, professional guidance and value choice. The author sees the reason that youth policy ideologically developed on its own and the search for a national idea did not fill it with any fundamentally new meanings in specific technology of such searches as political technology. The specificity reveals itself in the fact that the search was aimed at maximizing the improvement of the theoretical doctrine, designed to become a new Russian national idea, at giving it original form and content. At the same time, issues of applying such a theoretical doctrine to solve practical problems of internal Russian social policy and, in particular, state youth policy were excluded from the discussion. Today there is a turn in Russian politics: institutions and practices common to liberal democracies are increasingly filled with a conservative-patriotic meaning. The resumption, in this regard, of the search for the Russian national idea may repeat the fate of previous experiments in this direction. In this case, the motives of youth policy do not form a significant connection with national-state interests and the prospect of bringing it through the efforts of its subjects to some qualitatively new level will once again be postponed indefinitely.

Assessing the Utilisation Regime of Ghana’s Oil Revenue under the Petroleum Revenue Management Act

Ghana's Petroleum Revenue Management Act (PRMA) created two funds under the Act. The first comprises the Petroleum Holding Fund, the Ghana Petroleum Funds made up of the Ghana Stabilisation Fund and the Ghana Heritage Fund, referred to as Sovereign Wealth Funds (SWFs), and the Annual Budget Funding Amount (ABFA), which is subject to the accountability regime under the PRMA. The second, consist of the Consolidated Fund and the Contingency Fund, exists outside the PRMA; nevertheless, these funds receive a portion of Ghana’s oil revenue. The PRMA has established an accountability regime to ensure effective oil revenue management by giving the Public Interest Accountability Committee (PIAC) and the Auditor-General the mandate to examine oil revenue management. Be that as it may, the second set of funds is not subject to the accountability regime existing under the PRMA. The article sees the practice as a disturbing trend and argues that the PRMA must be amended to allow the institutions to evaluate oil revenue management for accountability to prevail.

Write-off of grants (subsidies) in the context of the principles of administrative and tax procedure and tax risk management

Grants are funds from the state budget, budget of local government units and state purpose funds allocated on the basis of this Act, separate acts or international agreements for financing or co-financing of the implementation of public tasks, subject to specific settlement rules. The Public Finance Act also includes definitions of three types of subsidies: purpose-specific, subject-specific and object-specific. With regard to subsidies, the legislator in the provisions of the Public Finance Act points out that subsidies for local government units and subsidies for tasks specified in separate acts constitute a special purpose for the allocation of expenditures of the state budget and orders to include in annexes to the budget act: a list of units receiving purpose-specific and subject-specific subsidies and amounts of subsidies and the scope and amounts of subject-specific and subject-specific subsidies, defines subsidies (together with subsidies) as a separate group of expenditures of the state budget.

Issues of Implementing the Program-Based Budgeting System for Effective Management of State Budget Funds in Uzbekistan

Issues of Implementing the Program-Based Budgeting System for Effective Management of State Budget Funds in Uzbekistan

The Tax State: An Outdated Concept

Taxes are compulsory levies for no consideration. Because there is no earmarking, the budget funds are often not spent effectively by the state authorities. In economic terms, the incentive effects of taxes and deadweight losses are counterproductive. The alternative would be state financing that is primarily based on performance and consideration (equivalence). A key component of this would be marginal cost-oriented charges. A second element would be the financing of provisioning costs of public infrastructure from land rents. This would largely avoid the problems of tax financing. States and public companies can be observed that are already successfully moving in this direction.

Design and Implementation of an Intelligent Financial Management System Based on Enterprise Legal System

Based on the legal system of enterprises, in the realm of intelligent financial management, accurately predicting the impact of retail promotional activities on revenue is crucial. However, traditional methods often struggle to address the complexity of promotional effects and the variability of consumer behavior, resulting in less accurate predictions. To tackle this issue, we propose a novel model, TCGNet, based on deep learning techniques. This model integrates TCN and GNN, optimized by the GWO, to provide more precise predictions of the impact of promotional activities on revenue. Experimental results demonstrate significant advantages of the TCGNet model across various metrics, offering more reliable support for retail financial management. This research aims to furnish businesses with more precise and timely financial planning and budget management support, with the potential to aid in the formulation of more effective marketing strategies and financial decisions.

Analysis of the impact of the volumes of state commissioning on the economy’s availability of specialists in certain professions

In Ukraine, there are imbalances between the specialities of graduates of higher education institutions and the needs of the market, so the issue of studying the possibilities of state influence on increasing the popularity of strategically necessary professions for the development of the country through the state-commissioned education is relevant. The purpose of the study was to determine how changes in the volume of state orders affect the choice of professions and competitive scores, and to develop recommendations for optimising the national policy in the field of financing specialities important for the country’s economic development. Clustering of specialities by the number of applicants enrolled for training was carried out, trends in changes in clusters in dynamics for 2018-2023 were considered, forecast models for changes in the number of applicants for each of the clusters were constructed, and correlation dependencies were determined on the impact of changes in the volume of state orders on attracting capable applicants to the speciality. The results of clustering, the visualisation of which is carried out using graphical methods, to a certain extent determine the popularity of the relevant professions and specialisations among applicants, including the level of sensitivity of the choice of applicants to the influence of external factors. It was determined that fluctuations in the number of applicants in small specialities occur within 1% despite significant changes in the share of state-funded places financed by budgetary funds, but in the cluster of specialities with a large number of applicants, such fluctuations are within 10%. The practical significance of the study lies in the possibility of using the constructed models for each speciality to determine their sensitivity to the impact of changes in the amount of funding for state-commissioned education, which would optimise the distribution of financial resources for training specialists for sectors of the economy

Features of Funding Rural Communities and Territories Development Financed by EU Common Budget

This publication substantiates European approaches to financial support for the sustainable development of rural communities and territories. The current state of financial support for the sustainable development of rural communities in the EU is identified using such methods as financial analysis, system analysis, content analysis, case studies, abstract and logical analysis, international policy analysis, etc. It is argued that budgetary policy is the main instrument of influence on the social and economic spheres of life of the EU member states, which determines their own resources (revenues) and influences the eligibility conditions and criteria for the allocation of funds for each expenditure programme. It is proved that by determining the directions of budgetary financing, the joint budget reflects the EU's political priorities. It is established that rural areas cover the majority of the EU territory, and a significant part of the EU population lives in rural areas. It is emphasised that the key challenges of rural settlements are demographic changes, insufficient access to transport and digital infrastructure, high unemployment, dependence of the economy on agricultural production, low income of rural residents, limited access to social services, etc. It is emphasised that structural funds and member states' national budgets actively finance rural communities' development. Funding depends on the type of territory, the direction of funding, and national development strategies. It is substantiated that the application of an integrated approach to solving the problems of rural communities in the EU, which involves cooperation at all levels - from the European to the local level, efficient use of financial resources, introduction of innovations, development of infrastructure and support for local initiatives, contributes to the creation of favourable conditions for sustainable development of rural communities and improvement of the quality of life of their residents.

Improving Performance of Customer Relationship Management to Leverage Customer Loyalty (Case Study: MILKY CRM Loyalty Program)

Customer Relationship Management (CRM) plays a crucial role for businesses as technology advances and consumer demands continue to rise. However, CRM implementation faces challenges from both external and internal factors within an organization. Ineffective CRM implementation can lead to customer dissatisfaction, decreased loyalty, reduced profitability, and missed business opportunities. This research aims to improve the MILKY CRM loyalty program by identifying the key root causes and proposing alternative solutions, ultimately determining the best alternative to enhance the program. The methodology includes in-depth interviews and analysis using the Kepner-Tregoe framework, which involves problem analysis, decision analysis, and potential problem analysis. Supported by external and internal analyses such as Porter’s Five Forces, Customer Journey Mapping, and an Integrated CRM Scorecard, the results are then utilized for a SWOT analysis. The problem analysis identified 21 attributes as the root causes affecting MILKY CRM loyalty program performance. These attributes include Consumer Behaviour Change, Aggressiveness of Competitors, CRM Agency Capability, Healthcare Apps Strategic Partnership, Potential New Segments generated by New Entrants, CRM Differentiation, Strong Brand Reputation, Content Management, Ability Services Program, Customer Engagement, Customer Experience Improvement, Win Back Lapsed Customers, Incomplete metrics tracking on CRM scorecard, Financial Budget Constraints, Personalization Services & Rewards, Digital Acquisition Transition, Segmentation & Tiering Review, Balancing Strategy on Customer Acquisition & Retention, IT System Capabilities, and Human Capability on CRM. In the decision analysis section, alternative solutions were generated through TOWS analysis, and the best alternative was determined using the Analytical Hierarchy Process (AHP) tool. The top chosen strategy, Strategy #2: Optimizing CRM & Organizational Strategies for Enhanced Customer Engagement & Operational Efficiency (W/O Strategies), is recommended for future improvement. Focus areas include communication, resources, technology, and KPI metrics to mitigate potential problems. Overall, this research provides valuable insights and recommendations for enhancing the performance of the MILKY CRM loyalty program, ensuring its effectiveness in meeting customer needs and driving business success.

Main historical stages in the field of physical culture and sports management (analysis of the past, present, future forecast)

The article substantiates the need for a theoretical analysis of the main historical stages in the field of industrial management. Attention is focused on the military–applied and professionally applied orientation of physical culture, which has been preserved for more than a century, including the present. In connection with the identified shortcomings, it is proposed to increase the number of hours for teaching basic military training in the form of a separate subject in grades 5–11, as was the case in Soviet secondary schools. Also, approval at the legislative level of the introduction of communicative and digital forms of industrial gymnastics in all organizations, regardless of the types of activities and organizational and legal forms of ownership, as it was during the existence of the Soviet Union. A structural unit of educational organizations is a boarding school with a sports profile, 24 hours a day, accepting children from the age of 7 at the expense of budget funding, as was the case in the USSR. This will make it possible to prepare a reserve for the national teams of the constituent entities of the Russian Federation and the country in aesthetic sports, the specificity of which is early specialization. The resulting socio–economic and political circumstances in the early 1990s prompted the emergence of industry–specific sports management and many innovations. But time shows the need to study the past to avoid shortcomings in the present, to use the positive experience of continuity from the Soviet management of physical culture and sports for its application in modern Russia.

Improving the system evaluating the quality of governance and effective use of budget funds

The purpose of the study is to create proposals and recommendations to improve the system evaluating the quality of governance and efficient use of budget funds in order to improve public welfare and sustainable development. The research methodology included application of statistical methods to review scientific articles, legislative acts and other documents, study models for evaluating the quality of governance and efficient use of budget funds. Mathematical modeling and forecasting methods were also used to assess aspects of governance and predict the results when changes are made, including building a trend model and determining the forecast values of accrued taxes and mandatory payments for 2024–2026. The conclusions highlight there is a positive correlation between the accrued taxes and mandatory payments to the budget of the Republic of Kazakhstan, and an economic growth and changes in tax legislation. The key factors influencing the quality of governance and efficient use of budget funds were identified. Recommendations were developed to improve the quality assessment system and governance of budget funds in order to increase efficiency and responsibility in financial management. The results of the study can be used by public administration bodies and financial institutions to optimize the governance of budget funds.

Updating the principles of state financial control in the sphere of budget funds circulation in Ukraine

Updating the principles of state financial control in the sphere of budget funds circulation in Ukraine

Efektivitas dan Efisiensi Pengelolaan Keuangan Dana Desa pada Dalu Sepuluh A Tanjung Morawa

Purpose: To evaluate the effectiveness and efficiency of financial management of village funds in Dalu Sepuluh A Village, Tanjung Morawa. Research Methodology: Comparative analysis using effectiveness and efficiency formulas. Document analysis of financial reports and budget plans. Interviews with village officials. Results: Village fund budget management in Dalu Sepuluh A Village did not meet efficiency standards. The effectiveness ratio is 100%. Improvements include better budget planning and increased transparency in financial reporting. Limitations: The study focused on a single village for one fiscal year, limiting its generalizability. Reliance on self-reported data from village officials. Contribution: The findings will contribute to local government financial management, rural development studies, and public administration. This study provides insights for policymakers on village fund management in Indonesia.

Efficiency of Professional Polish Volleyball Clubs PlusLiga, Poland: Data Envelopment Analysis Approach

The aim of the article is to assess the degree of variation in the efficiency of professional men’s volleyball clubs playing matches at the highest level of competition in Poland PlusLiga in the 2020/2021 season. The non-parametric Data Envelopment Analysis (DEA) method was used to measure efficiency. The research is supported by the fact that the literature evaluates the efficiency of mainly football clubs. Therefor, the research extends the efficiency analysis to include volleyball clubs on the example of Poland, where in recent times both clubs and the national team have been highly successful on the world stage. The results of the research indicate that the efficiency of PlusLiga clubs varies. More than half of the (inefficient) clubs have too high expenses (operating costs) in relation to the actual financial and sporting results. The study shows that the technology of efficient clubs is mainly based on generating significantly higher revenues than operating costs. This allows efficient clubs to convert expenses into results more efficiently than inefficient clubs. Inefficiencies have been observed mainly in clubs where local governments are the majority shareholder. They generate negative financial results and use budget funds from their owners to cover losses and maintain economic stability. They operate under soft budget constraints and are favoured by local governments to prevent their bankruptcy. By identifying differences in efficiency using established benchmarking coefficients, the optimal amount of expenditure for inefficient clubs was determined and what measures should be taken to improve their efficiency.

Analisis Dilema Kebijakan Pemerintah dalam Menaikkan Harga Subsidi Bahan Bakar Minyak di Indonesia pada Tahun 2022

The government officially increased the price of fuel oil as a result of the increase in world oil prices and made the state budget funds swell. This research was conducted with the aim of examining various considerations made by the government when raising fuel prices in Indonesia. This research uses a literature study research method with a qualitative descriptive method. The data sources used are secondary data obtained through journal articles, books, news, and websites. The results of this study found that the government felt a dilemma so that it was forced to increase fuel prices due to the swelling of state budget funds for fuel oil consumption, but on the other hand, the impact if fuel prices increased, the prices of goods and services would increase so that inflation occurred. On the other hand, there is an alternative solution to buy oil from Russia which is below the market price, however, if that happens, it can offend western countries and hurt Indonesia's foreign policy with non-aligned movements. An alternative that the government can take is to increase fuel prices while still providing assistance to ensure that the community does not experience the impact too deeply. In addition the government invite people to switch to using electric vehicles to reduce fuel consumption and reduce the impact of carbon emissions produced, as electric vehicles are considered more economical and environmentally friendly