National Treasury Research Articles

THE FEATURES OF THE USE OF PHRASEOLOGICAL UNITS IN THE POETRY OF AMANHAN ALIM

This article considered the individual features of the use of phraseological units and phraseological phrases in the poetry of Amanhan Alim. It shows the skill and its , diversity, wealth, as well as the artistic phraseology that reveal the life experience of the poet in the paradigm of the characteristics of national knowledge,and furthermore only his inherent view of the world when interacting with the surrounding society. In the poetry of Amanhan Alim, there are many phraseological units and phraseological phrases taken directly from the depths of the national wisdom, but also specific examples associated with indivuduality of the poet, entirely new phrases, in which his personal stylistic skills are emerging. The attractive power of Amanhan Alim's poetry, the internal energy of the individual and individual phraseological phrases, reinforce the meaning and emotional coloring of his poetry, and also contributes to the national treasury of the Kazakh language in general.

Organismos financieros internacionales y la educación rural en Argentina

En este trabajo nos proponemos analizar el Programa de Expansión y Mejoramiento de la Educación Rural (EMER) en la provincia de Entre Ríos entre 1978 y 1992. Se trata de un Programa que plantea una vinculación entre la educación formal y las competencias laborales en las escuelas primarias rurales a partir de la incorporación de talleres de trabajo manual, artes del hogar y agricultura, viabilizada a través de la nuclearización de escuelas y la regionalización de los contenidos. El mismo ha sido financiado por el Banco Interamericano de Desarrollo, con una contrapartida equivalente proveniente del Tesoro Nacional y se llevó a cabo en todo el país, con diferentes ritmos y niveles de aplicación. Nos enmarcamos en el debate acerca de las influencias externas de los organismos financieros internacionales en las políticas educativas a nivel nacional y regional. Partimos de la hipótesis de que este programa tuvo en sus orígenes un correlato con las políticas de descentralización que se concretaron durante la última dictadura y que continuaron durante la década del ‘80. Concluimos que el Programa EMER fue un elemento legitimador de la política de transferencia de las escuelas primarias nacionales a las provincias y el principal ámbito de aplicación de las políticas de regionalización de los contenidos. El trabajo se sustenta en el análisis de documentos oficiales -estudios de factibilidad, normativas, convenios, proyectos, informes, evaluaciones, diseños curriculares- obrantes en diferentes archivos de la provincia y en la Biblioteca Nacional del Maestro y en entrevistas a los responsables del Programa en Entre Ríos.

PRS17 What IF WE HAD NOT Done Any Isolation? Better Little THAN Nothing?

To estimate the economic impact considering the deaths by COVID-19, depressive conditions, and the investment of the Brazilian government to control the pandemic. The perspective is that of the government of Brazil. Mortality data are those of the Brazilian government until June 26, 2020. We calculate the potential years of productive life lost from the number of deaths for the age group of 20 to 65 years. Next, we estimate the reduction in Brazilian GDP in the coming years due to deaths. The model assumes that everyone would work until age 65, and there would be no death from any cause. We made a projection of GDP per capita until the year 2,060 based on historical data from IBGE. We consider that there will be a reduction of 11.80% in the national GDP for the year 2020, we apply a discount of 5%. In addition, we added a loss of productivity due to depression with a prevalence of 14.60% that resulted in an average of 35.10% loss of productivity per capita over two years after the pandemic. Failure to perform isolation was simulated by exponentially projecting the number of deaths curve considering data from the first 100 days after the first death. The Brazilian government's expenditure on COVID-19 was consulted on the National Treasury website on July 6, 2020. 48,041 deaths occurred in Brazil that could generating an economic impact of R$337,491,971,541.85. If we had not done any isolation, we could reach 105,298 with an economic impact of R$ 479,748,815,231.27. The isolation carried out in Brazil prevented 57,257 deaths and could save R$ 149,853,453,168.81. This emphasizes the importance of carrying out stricter isolation measures.

PRS35 What IF WE HAD Achieved a More Restrictive Social Isolation? Human and Economic IMPACT

To estimate the economic impact considering the deaths by COVID-19, depressive conditions, and the investment of the Brazilian government to control the pandemic. The perspective is that of the government of Brazil. Mortality data are those of the Brazilian government until June 26, 2020. We calculate the potential years of productive life lost from the number of deaths for the age group of 20 to 65 years. Next, we estimate the reduction in Brazilian GDP in the coming years due to deaths. The model assumes that everyone would work until age 65, and there would be no death from any cause. We made a projection of GDP per capita until the year 2,060 based on historical data from IBGE. We consider that there will be a reduction of 11.80% in the national GDP for the year 2020, we apply a discount of 5%. In addition, we added a loss of productivity due to depression with a prevalence of 14.60% that resulted in an average of 35.10% loss of productivity per capita over two years after the pandemic. The Brazilian government's expenditure on COVID-19 was consulted on the National Treasury website on July 6, 2020. 48,041 deaths occurred in Brazil generating an economic impact of R$337,491,971,541.85. If the isolation in Brazil had been higher, the number of deaths could vary from 33,629 to 40,835 with an economic impact of R$ 298,196,697,151.73 and R$ 317,055,020,203.25. If social isolation were more intensive, we could save R$ 20,436,951,338.60 to R$ 39,295,274,390.13 over the next 40 years. This emphasizes the importance of carrying out stricter isolation measures.

The evolution of European economic institutions during the COVID-19 crisis.

This article argues that the incomplete economic and institutional integration of the euro area has exposed the monetary union to increasing economic divergence, which could be deepened by the COVID‐19 crisis. We discuss how monetary and fiscal measures implemented at the onset of the pandemic have contributed to mitigate the economic consequences of lockdowns, but provided limited insurance to narrow economic gaps across member countries. However, EU countries agreed on July 21, 2020 to develop, for the first time, countercyclical fiscal transfers financed by common debt issuance. We discuss the potential of this instrument to contribute to improve the resilience of the eurozone.

Building policy capacity within contextual and political boundaries: an analysis of policies in fiscal and social areas in Brazil (1988/2016)

The current debate on state capacity, despite practical relevance for policy-making and analytical advances in the last decades, is still permeated by several theoretical and methodological problems. Considering that a revised concept of policy capacity has analytical utility, this work has contributed to the literature in three interrelated ways. First of all, we work on the concept of state capacity, highlighting its specificities in regard to the generic notion of power. Secondly, this article shows the relevance of bringing contextual and political elements into the debate of capacity. Thirdly, it helps to establish clearer boundaries on this notion, marking its differences to concepts such as resources and results. Empirically, it analyzes policy capacity developments in areas that have expressed priorities in the governmental agenda in former Brazilian presidencies. In the government of Fernando Henrique Cardoso, the focus is on the fiscal function of the state as a guarantor of credibility for investors, having as a case study the National Treasury Secretariat (STN), within the Ministry of Finance. In Lula's and Dilma's terms, the attention is the social area: the National Secretariat of Citizenship Income, within the Ministry of Social Development, and the National Secretariat of Housing, within the Ministry of Cities, both created at the beginning of the government Lula.

Effect of Management Information Systems on the Effectiveness of Internal Audit in the Public Sector in Kenya

Governance and core business strategy view internal auditing as vital management tool which focuses on internal controls and monetary assessment. The Kenyan government is grappling with inefficiencies, wastage of resources, fraud, corruption and non-achievement of value for money which calls into question the role of internal auditing in management of resources. The purpose of the study was to investigate the effect of management information system on the effectiveness of internal audit in the public sector in Kenya, a case of the National Treasury. To achieve the above objective, the study was guided by the system theory in an attempt to explain the phenomena under study using descriptive research design. A sample of 139 internal auditors were selected from a target population of Three hundred and ninety-five (395) internal auditors drawn from the National Treasury in Kenya using stratified random sampling technique. Data was collected through online questionnaires sent through emails. The Descriptive statistics and regression analysis showed that management information system (adjusted R=.70) has a positive and significant effect on the effectiveness of internal audit. Further the descriptive findings supported the notion established by other studies that information system plays a vital role in ensuring efficiency and effectiveness of an organization’s operations. Despite of the positive contribution that management information system can provide to an organization, this study found out that the internal auditors in the national treasury have not yet embraced the use of technology in their function and very few of them have been trained on the use of IFMIS which is the information system expected to be used by public entities in Kenya. On the basis of this findings the study recommends that there should be adequate budgetary provision for the requisite equipment, networking and reliable internet for easier communication and faster response as well as for proper training of the internal auditors on the use of IFMIS. These would streamline governance processes, management of risk and control systems and assisting management improving operations of organization. Internal audit effectiveness Governance Management information system DOI: 10.7176/RJFA/11-17-12 Publication date: October 31 st 2020

Abai vocal cycle of E.Rakhmadiev: interpretation of the genre

The article examines the musical creativity of E.Rakhmadiev, a classic of the Kazakh composing school, the author of vocal-symphonic, opera, chamber-instrumental, song-choral works that are included in the national musical treasury. The author of article presents an analysis of the vocal cycle of seven romances dedicated to the legacy of Abai. In the cultural life of the Kazakh people, the personality of Abai Kunanbayev, his poetic and musical creativity occupy a special place. Each of his poem “sings”, and it is not surprising that many composers, when creating their songs and romances, turn to the poetic heritage of Abai. In each of the romances the organic unanimity of the composers and the poet is manifested, each of the songs is self-sufficient and has its own musical and poetic content, all romances differ from each other both genre and stylistically.

Análise de agrupamento obtidos com a relação índice de desenvolvimento humano e carga tributária dos municípios do estado da Paraíba, entre 2010 e 2018

Durante muito tempo em nosso país foi questionado o alto valor cobrado em tributações, esse questionamento traz à tona a real eficácia das políticas públicas promovidas de forma obrigatória pelos governantes oferecidas a população e financiadas com os recursos providos por essa tributação. As políticas públicas sociais são de responsabilidade do Estado brasileiro e serão abordadas nesta pesquisa de forma prioritária aquelas que alteram a ordem social em relação a fatores de longevidade, renda da população, educação, seguridade social, previdência, saúde, assistência social, educação, cultura e desporto. Esta pesquisa tem como objetivo fazer uma análise da relação entre a Carga Tributária e o Índice de Desenvolvimento Humano (IDH) nos municípios paraibanos com o propósito de identificar igualdades entre os diversos fatores econômicos e políticos municipais, mostrando um possível contraponto ao critério já utilizado para análise do volume da carga tributária baseado em uma comparativa do volume do Produto Interno Bruto (PIB) apresentado no Relatório do “Resultado do Tesouro Nacional” divulgado pelo Ministério da Fazenda. O critério atual considera apenas os aspectos econômicos da carga tributária e despreza a relação existente entre as ações públicas governamentais e sua eficácia providas dessas contribuições tributárias da população.

A qualitative analysis of perceptions of various stakeholders on nutrition-sensitive agricultural interventions, including the taxation on sugar-sweetened beverages (SSBs), to improve overall health and nutrition in South Africa

BackgroundAs a low-middle income country, South Africa has seen an upsurge in the double burden of malnutrition (DBM). Owing to the rising costs of obesity on healthcare in South Africa, the National Treasury implemented a fiscal policy for the taxation of SSBs, known as the Health Promotion Levy, in line with the WHO recommendation. Potential negative impacts of the policy on the sugar cane industry and economic and rural development have been voiced by different sectors. By including a subsection in the SSBs fiscal policy and aligning the goals with existing policies, government could have made provisions for sugar cane farms to substitute crops with alternatives, including nutritional alternatives where possible, while supporting existing small-scale farms to produce nutrient-dense, local and culturally acceptable crops. Thus, the purpose of the study is to understand the perceptions of the various stakeholders on combining nutrition-sensitive agricultural interventions with the taxation on sugar-sweetened beverages (SSBs) to improve overall health and nutrition in South Africa.MethodsSemi-structured, in-depth interviews were conducted with each participant. The interviews were audio-recorded, transcribed intelligent verbatim, and cross-checked against the audio-recordings by the principal researcher. ATLAS.ti 8 software was used to navigate the data and assist with thematic analysis.ResultsPerceptions of combining SSB taxation with agricultural policies to improve food and nutrition security were positive. The participants found it to be an innovative idea in theory but questioned the feasibility of combining policies. Participants highlighted education as an essential element for successfully changing behaviour to ensure a positive impact of the combined policy approach. Participants believed that before government could scale up nutrition-sensitive agricultural interventions, basic services and government functions would first need to run optimally.ConclusionOverall, perceptions with regard to combining the taxation on SSBs with nutrition-sensitive agricultural policies to improve overall health and nutrition in South Africa were positive. Although participants questioned the feasibility of combining these policies, it was viewed as a way to combat alleged collateral damage linked to the tax, with a specific focus on developing small-scale farmers. More research into these combined policy approaches in a South African context is required.

Examining the governance and structure of the global health financing system using network analyses

Abstract Background Development assistance for health (DAH) has been a vital in achieving the improvements in health since the year 2000. This was facilitated through the distribution of financial and in-kind resources, valued at over $37 billion in 2017, from a group of global health and development entities to low- and middle-income countries. The resources from these organisations originated from a variety of sources, including national treasuries, philanthropic foundations, and private corporations. The allocation of these resources are also governance arrangements, in many cases with disease and intervention priorities determined outside the recipient localities. Methods The structure of global health financing was investigated using network analyses of DAH actors in the context of disease/health area-specific funding. The dataset utilised in the analyses, assembled by the Institute of Health Metrics and Evaluation, consisted of 27 years of annual estimates (1990-2017) of DAH flows tracked from sources through channels to 177 recipient countries, disaggregated by health area. Results The number and diversity of organisations involved in global health financing saw a rapid expansion since 1990. The most prominent structural changes were the recession of large multi-laterals and the emergence of non-OECD and private entities. Amongst these, unofficial partnerships were detected. This study identified several weaknesses in the global health financing system pertaining to specific diseases as well as child and maternal health. Conclusions To provide sustainable, efficient, and effective health intervention implementation in DAH-recipient countries, it is important to understand the structure of the global health funding system. These results will be used to develop potential future financing scenarios, and to understand the impact of the global health financing structural characteristics on the improvement of targeted health outcomes in developing countries. Key messages Global health financing has undergone substantial structural changes since 1990, with multi-laterals scaling back proportionally and the emergence new types of entities. The governance and delivery arrangements within global health are linked to the financial arrangements, potentially causing structural weaknesses that threaten the sustainability of the system.

Da virose biológica à virose econômica: uma vacina para microempresas no Brasil

Resumo Diante da ameaça de desestruturação do tecido produtivo como consequência do isolamento social imposto no Brasil, e tendo em vista que as micro e pequenas empresas são aquelas mais duramente atingidas, o presente trabalho tem por objetivo formular uma proposta de auxílio emergencial governamental para este segmento econômico. Para tanto, apresenta uma breve análise das medidas já adotadas pelo Governo Federal, propõe uma medida capaz de preencher suas lacunas e, por fim, estima os custos da medida proposta para o Tesouro Nacional.

Returns on the federal public banks versus the opportunity cost of funds invested by the National Treasury

Objective: The aim of this study is to assess whether the yields earned by the federal public banks remunerate the National Treasury to a enough degree, to cover the opportunity cost of the capital invested by the Federal Government, which is defined as the benchmark Selic base interest rate.
 Methodology: This involved using four different metrics for the return on economic capital invested by the Treasury, on the basis of the balance sheets of the Banco do Brasil (BB), Caixa Econômica Federal (CEF), Banco Nacional do Desenvolvimento Econômico e Social (BNDES) [National Bank of Economic and Social Development], Banco do Nordeste do Brasil (BNB) and Banco da Amazônia (BASA), from 2002 to 2018.
 Results: The empirical comparison of parametric and nonparametric tests revealed that, on the whole, the federal public banks offered economic returns that were higher than the fundraising costs of the National Treasury. On the other hand, when examined individually, the results were as follows: i) the BB and CEF, that have retailing practices, achieve results that are consistently better than Selic; ii) despite their higher nominal returns, BNDES and BNB, did not record a statistically significant difference; and iii) BASA recorded returns that were lower than the opportunity cost.
 Contributions made by this study: The results of this study have led to a better understanding of the relations between the National Treasury, and public financial institutions, with the reservation that they are not restricted to the economic/financial factors of this relationship and do not cover making inferences or dimensional testing such as efficiency or priority claims in the application of public funds.

Retorno dos bancos públicos federais versus custo de oportunidade dos recursos investidos pelo Tesouro Nacional

Objetivo: O objetivo deste estudo foi avaliar se os retornos auferidos pelos bancos públicos federais remuneram o Tesouro Nacional em proporção suficiente ou não para cobrir o custo de oportunidade do capital investido pelo governo Federal, definida como a taxa básica de juros da economia, a Selic.
 Metodologia: Para isso, foram utilizadas quatro diferentes métricas de retorno econômico do capital investido pelo Tesouro, tendo por base as demonstrações do Banco do Brasil (BB), Caixa Econômica Federal (CEF), Banco Nacional do Desenvolvimento Econômico e Social (BNDES), Banco do Nordeste do Brasil (BNB) e Banco da Amazônia (BASA), de 2002 a 2018.
 Resultados: Os testes empíricos paramétricos e não paramétricos revelaram que os bancos públicos federais, no conjunto, oferecem retornos econômicos superiores aos custos de captação de recursos do Tesouro Nacional. Por outro lado, quando observados individualmente: BB e CEF, que possuem atuação de varejo, oferecem resultados consistentemente superiores à Selic; BNDES e BNB, apesar de retorno nominais superiores, não registram diferença estatisticamente relevantes; e BASA registra retornos inferiores ao custo de oportunidade.
 Contribuições do Estudo: Os resultados deste estudo contribuem para a melhor compreensão das relações entre o Tesouro Nacional e as instituições financeiras públicas, com a ressalva de restringir-se aos aspectos econômico-financeiros dessa relação, não contemplando inferências ou exames de dimensões como eficiência ou prioridades na aplicação de recursos públicos.

Is National Government a Threat to Devolved System of Governance in Kenya?

This paper addresses the ways through which the national government of Kenya has proved to be a threat to devolution. Challenges emanating from national government actions are hampering the implementation of devolution. Devolution was intended to bring services closer to the people and promote public participation in decision-making. Transfer of functions from the national government to county governments and resource allocation to counties as provided for in the constitution 2010 is core to the implementation of devolution. Public participation permitted communities to manage their own affairs and further their development agenda. The minority and marginalized communities are recognized and protected through a devolved system of government as provided for in Article 174 of the constitution. The issue of inequality which was strongly practiced by the centralized system of governanceshouldbe addressed through devolution. There has been the development of national laws and policies other than devolution laws that were developed on the onset of the devolved system of governance. These laws affected the implementation of devolution. Budget Policy Statement according to the National Treasury (2013) is to accelerate economic growth by sustaining macroeconomic stability; focusing on economic policies and structural reforms; and deepening investment in critical economic infrastructure. The BPS is published under Section 25 of the Public Finance Management Act. However, the national budget policy statement is framed in a manner they encroach county functions mandates. Judiciary has the important role of giving effect to the constitutional provisions on devolution; however, the independence of the judiciary is threatened by political quarters affecting its function in the implementation of devolution. Commissions and independent offices whose collective responsibility to facilitate the achievement of devolution is impaired due to underfunding. Poor intergovernmental consultations are affecting devolution in the sense that plans to undertake Nairobi City County functions without due process and intergovernmental agreements are infringing on the Intergovernmental Relations Act, 2012. Above these challenges, the national government has enacted laws to reduce the power of independent institutions, direct intimidation, and incapacitation through budgetary cuts. DOI: 10.7176/PPAR/10-7-05 Publication date: July 31 st 2020

Transparency of public expenditure accountability in municipal governments: a case study in the State of Goiás

Objective: To identify the municipalities of Goiás that comply with the legal provisions of the Fiscal Responsibility Law (LRF) regarding the transparency of public management accounts from January 2010 to December 2018.
 Methodology: With descriptive characteristics, the study carried out consultations on websites of city halls, Federal Audit Courts (TCU), States and the National Treasury Secretariat (STN). Data collection was carried out by means of a check-list built based on current legal provisions, and electronic mails to those responsible for advertising in each municipality when the data was not found. Descriptive statistics was used as an analysis tool, as well as Pearson and Spearman's correlation coefficient and Chi-Square (Pearson association).
 Results: It was concluded that there is no uniformity of information among the municipalities, despite the eighteen years after the promulgation of the LRF; Goiás municipalities partially comply with legal requirements; there are municipalities that do not have their own website and do not provide an access link to the transparency portal on their homepages; there are municipalities that do not publish budget planning instruments (PPA, LDO and LOA), as well as accountability for the realization of revenue and the execution of budget expenditures. In some cases, difficulties were encountered in identifying the link on the transparency portal on their homepages, and so it was decided to send e-mail to those responsible asking about the results.
 Contributions: The study contributes to the government of the state of Goiás, which is why it funded the research through the Goiás State Research Support Foundation (FAPEG); for the specific literature, because it presents an empirical study on regulations with more than eighteen years of effect and encourages discussion for future research.

Long-Run Relationship Between Economic Development and International Tourism in Pakistan

This article examines the link between economic development and international tourism in the context of Pakistan. The study uses Autoregressive Distributed Lag tests (ARDL) for the long-term relationship; the short-term relationship is examined with Error Correction model, and the VECM-Granger causality to determine the direction of the causal flow. The study uses annual data from the CEIC and World Bank databases for the period 1990-2017. The novelty stems from the perspective that there is no formal evidence on long-run dynamics between economic development indicators and international tourism from Pakistan. It contributes to the existing literature on this vital phenomenon. The empirical results document the long-term and short-term association between the variables. We also find a two-way causal flow between economic development and tourism. In addition, it offers policy implications for focusing on three economic dimensions, e.g. economic development, financial development, and stock market development, which subsequently attracts international tourism. Intuitively, promulgates National culture and image across borders and strengthens the National Treasury as well.

Pescadores artesanales y prácticas pesqueras a inicios del siglo XX. Entre el control estatal y la libertad de pesca

This article seeks to show how the State was delimiting and prohibiting some artisanal fishing practices in the early twentieth century, in order to protect marine resources under rational principles and conservationism for the benefit of the national treasury, changing the logic of common property and freedom fishing. Thus, this article states that after the enactment of the Fisheries Act of 1907 in Chile, both a process of fiscal appropriation and enclosure of coastal and marine common spaces and goods was initiated, as well as a process of State intervention in practices of artisanal fishers, especially in what, how and when to fish. This intervention radically changed the practices of artisanal fishing and the relationship between man and the sea during the first decades of the 20th century.

Monetary Sovereignty: Nature, Implementation, and Implications

Monetary sovereignty is a central concept of Modern Money Theory (MMT). The paper explores the characteristics of monetary sovereignty, the means used to implement it, and some of its theoretical and policy implications. Herein, it is shown that monetary sovereignty involves a high degree of coordination between the central bank and the national treasury. The paper also argues that monetary sovereignty is not special to the United States, does not require direct monetary financing of the treasury, does not tell us anything about the optimal size of the fiscal balance, and is not dependent on the willingness of foreigners to hold the domestic currency.

Exposure to waste sites and their impact on health: a panel and geospatial analysis of nationally representative data from South Africa, 2008–2015

SummaryBackgroundRapid population growth, urbanisation, and economic development have led to an unprecedented number of waste sites in developing countries. This challenge has become a contentious international relations issue, with an unsustainable amount of waste and its health consequences often being borne by developing countries. However, little national-level evidence is available in sub-Saharan Africa to quantify the association between exposure to waste sites and health.MethodsWe used panel data from the South African National Income Dynamics Study (SA-NIDS) to investigate the association between exposure to waste sites and asthma, tuberculosis, diabetes, and depression. The SA-NIDS is a panel survey of a nationally representative sample in South Africa, which includes data reporting the health status of 32 255 individuals between 2008 and 2015. The study exposure was distance of households, in km, to the nearest waste site, derived from waste site geospatial locations from the South Africa Waste Information System.FindingsWe observed a substantial increase in exposure of households to waste sites between 2008 and 2015. The median distance between study households and waste sites decreased from 68·3 km (IQR 31·1–111·7) to 8·5 km (3·0–23·7). Residing within 5 km of a waste site was significantly associated with asthma (adjusted relative risk 1·41; 95% CI 1·20–1·64), tuberculosis (1·18; 1·02–1·36), diabetes (1·25; 1·05–1·49), and depression (1·08; 1·03–1·14). The association persisted even after controlling for multiple socioeconomic factors.InterpretationWe identified multiple adverse health outcomes in individuals living close to waste sites at a national level in South Africa, suggesting the need to reduce the number and size of waste sites to diminish harmful effects on health and wellbeing for communities living in close proximity to such sites.FundingSouth African Medical Research Council, South African National Treasury, and Wellcome Trust.