Search results for: government expenditures
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4075

Search results for: government expenditures

4075 On the Efficiency of the Algerian FRR Sovereign Fund

Authors: Abdelkader Guendouz, Fatima Zohra Adel

Abstract:

Since about two decades, the Algerian government created a new instrument in the field of its fiscal policy, which is the FRR (Fonds de Régulation des Recettes). The FRR is a sovereign fund, which the initial role was saving the surplus generated by the fixation of a referential oil price to establish the state budget in the aim equilibrium between budgetary incomes and public expenditures. After a while, the government turns to use this instrument in boosting the public investment more than keeping for funding a deficit budget in periods of crisis. This lead to ask some justified questions about the efficiency of this sovereign fund and its real role.

Keywords: FRR sovereign fund, public expenditures, public investment, efficiency

Procedia PDF Downloads 338
4074 Health Transformation Program and Effects on Health Expenditures

Authors: Zeynep Karacor, Rahime Hulya Ozturk

Abstract:

In recent years, the rise of population density and the problem of aging population took attention to the health expenditures. In Turkey, some regulations and infrastructure changes in health sector have occurred. These changes are called Health Transformation Program. The productivity of health services, patient satisfaction, quality of services are tried to be improved with this program. Some radical changes are applied in Turkish economy in this context. The aim of this paper is to present the effects of Health Transformation Program on health expenditures. In the first part of the paper, some information’s about health system and applications in Turkey are discussed. In the second part, the aims of Health Transformation Program are explained. And in the third part the effects of Health Transformation Program on health expenditures are examined.

Keywords: health transformation program, Turkey, health services, health expenditures

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4073 Health Expenditure and its Place in Economy: The Case of Turkey

Authors: Ayşe Coban, Orhan Coban, Haldun Soydal, Sükrü Sürücü

Abstract:

While health is a source of prosperity for individuals, it is also one of the most important determinants of economic growth for a country. Health, by increasing the productivity of labor, contributes to economic growth. Therefore, countries should give the necessary emphasis to health services. The primary aim of this study is to analyze the changes occurring in health services in Turkey by examining the developments in the sector. In this scope, the second aim of the study is to reveal the place of health expenditures in the Turkish economy. As a result of the analysis in the dataset, in which the 1999-2013 periods is considered, it was determined that some increase in health expenditures took place and that the increase in the share of health expenditures in GDP was too small. Furthermore, analysis of the results points out that in financing health expenditures, the public sector is prominent compared to the private sector.

Keywords: health, health service, health expenditures, Turkey

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4072 Government Size and Economic Growth: Testing the Non-Linear Hypothesis for Nigeria

Authors: R. Santos Alimi

Abstract:

Using time-series techniques, this study empirically tested the validity of existing theory which stipulates there is a nonlinear relationship between government size and economic growth; such that government spending is growth-enhancing at low levels but growth-retarding at high levels, with the optimal size occurring somewhere in between. This study employed three estimation equations. First, for the size of government, two measures are considered as follows: (i) share of total expenditures to gross domestic product, (ii) share of recurrent expenditures to gross domestic product. Second, the study adopted real GDP (without government expenditure component), as a variant measure of economic growth other than the real total GDP, in estimating the optimal level of government expenditure. The study is based on annual Nigeria country-level data for the period 1970 to 2012. Estimation results show that the inverted U-shaped curve exists for the two measures of government size and the estimated optimum shares are 19.81% and 10.98%, respectively. Finally, with the adoption of real GDP (without government expenditure component), the optimum government size was found to be 12.58% of GDP. Our analysis shows that the actual share of government spending on average (2000 - 2012) is about 13.4%.This study adds to the literature confirming that the optimal government size exists not only for developed economies but also for developing economy like Nigeria. Thus, a public intervention threshold level that fosters economic growth is a reality; beyond this point economic growth should be left in the hands of the private sector. This finding has a significant implication for the appraisal of government spending and budgetary policy design.

Keywords: public expenditure, economic growth, optimum level, fully modified OLS

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4071 Subsidying Local Health Policy Programs as a Public Management Tool in the Polish Health Care System

Authors: T. Holecki, J. Wozniak-Holecka, P. Romaniuk

Abstract:

Due to the highly centralized model of financing health care in Poland, local self-government rarely undertook their own initiatives in the field of public health, particularly health promotion. However, since 2017 the possibility of applying for a subsidy to health policy programs has been allowed, with the additional resources to be retrieved from the National Health Fund, which is the dominant payer in the health system. The amount of subsidy depends on the number of inhabitants in a given unit and ranges about 40% of the total cost of the program. The aim of this paper is to assess the impact of newly implemented solutions in financing health policy on the management of public finances, as well as on the activity provided by local self-government in health promotion. An effort to estimate the amount of expenses that both local governments, and the National Health Fund, spent on local health policy programs while implementing the new solutions. The research method is the analysis of financial data obtained from the National Health Fund and from local government units, as well as reports published by the Agency for Health Technology Assessment and Pricing, which holds substantive control over the health policy programs, and releases permission for their implementation. The study was based on a comparative analysis of expenditures on the implementation of health programs in Poland in years 2010-2018. The presentation of the results includes the inclusion of average annual expenditures of local government units per 1 inhabitant, the total number of positively evaluated applications and the percentage share in total expenditures of local governments (16 voivodships areas). The most essential purpose is to determine whether the assumptions of the subsidy program are working correctly in practice, and what are the real effects of introducing legislative changes into local government levels in the context of public health tasks. The assumption of the study was that the use of a new motivation tool in the field of public management would result in multiplication of resources invested in the provision of health policy programs. Preliminary conclusions show that financial expenditures changed significantly after the introduction of public funding at the level of 40%, obtaining an increase in funding from own funds of local governments at the level of 80 to 90%.

Keywords: health care system, health policy programs, local self-governments, public health management

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4070 An Appraisal of Revenue Collection in Local Government: A Case Study of Boripe Local Government Iragbiji Osun State

Authors: Olanike O. Akinwale, Isiaka S. Adedoyin

Abstract:

Revenue is a fund realized by the government to meet both current and capital expenditures. The study found out the various ways through which local governments in Nigeria generate revenue or obtain funds and determined whether the people of Boripe local government are paying tax as at when due and also evaluated how the revenue generated is being used by the local government. During the course of this study, research questionnaires were drafted and distributed to respondents in the local government secretariat who supplied the information needed to carry out the research work. Data were collected by using simple random sampling technique where members of the population have been given equal chance of being picked as a member of the sample. Data were analysed using chart table; the chart analyzed the figure of the past two years revenue and expenditure of the local government. It was deduced from the result that revenue generated but this was not up to what one expected for this local government to finance the projected expenditure when the size was considered, its location as well as its natural endowment of this local government. This was due to lack of cooperation of the people and staffs within the local government in the local government jurisdiction as well as fraudulent activities the revenue collectors engaged in. Revenue generation is a fuel for development in any organization whether public or private. The ability of revenue drive of Boripe was not strong enough since the targeted revenue from taxation was not enough to meet the projected expenditure for a particular year as in 2016, the difference was carried forward to the next year.

Keywords: appraisal, expenditure, local government, questionnaire, revenue

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4069 Fiscal Size and Composition Effects on Growth: Empirical Evidence from Asian Economies

Authors: Jeeban Amgain

Abstract:

This paper investigates the impact of the size and composition of government expenditure and tax on GDP per capita growth in 36 Asian economies over the period of 1991-2012. The research employs the technique of panel regression; Fixed Effects and Generalized Method of Moments (GMM) as well as other statistical and descriptive approaches. The finding concludes that the size of government expenditure and tax revenue are generally low in this region. GDP per capita growth is strongly negative in response to Government expenditure, however, no significant relationship can be measured in case of size of taxation although it is positively correlated with economic growth. Panel regression of decomposed fiscal components also shows that the pattern of allocation of expenditure and taxation really matters on growth. Taxes on international trade and property have a significant positive impact on growth. In contrast, a major portion of expenditure, i.e. expenditure on general public services, health and education are found to have significant negative impact on growth, implying that government expenditures are not being productive in the Asian region for some reasons. Comparatively smaller and efficient government size would enhance the growth.

Keywords: government expenditure, tax, GDP per capita growth, composition

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4068 Gender, Tutoring, and Track in Egyptian Education

Authors: Eman Shady, Ray Langsten

Abstract:

In Egypt, girls have traditionally been educationally disadvantaged. This disadvantage, however, has been focused on the failure to enter school. Increasingly it is recognized that girls who ever-enroll are at least as likely to complete primary and secondary education as boys. Still the belief persists that girls, especially those from poor families, will be disadvantaged in terms of school expenditures and the transitions to secondary and higher education. We use data from the 2005-06 Egypt Household Education Survey to examine expenditures on tutoring during the final year of preparatory school, and the transition to specific tracks of secondary education. Tests during the last year of preparatory largely determine a student’s educational future. Results show that girls, even girls from poor families, are not disadvantaged in terms of expenditures, whether for tutoring, fees or general expenses. Moreover, girls are more likely than boys to advance to general secondary education, the track that leads to higher education.

Keywords: gender, tutoring, track, Egypt

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4067 Towards a Doughnut Economy: The Role of Institutional Failure

Authors: Ghada El-Husseiny, Dina Yousri, Christian Richter

Abstract:

Social services are often characterized by market failures, which justifies government intervention in the provision of these services. It is widely acknowledged that government intervention breeds corruption since resources are being transferred from one party to another. However, what is still being extensively studied is the magnitude of the negative impact of corruption on publicly provided services and development outcomes. Corruption has the power to hinder development and cripple our march towards the Sustainable Development Goals. Corruption diminishes the efficiency and effectiveness of public health and education spending and directly impacts the outcomes of these sectors. This paper empirically examines the impact of Institutional Failure on public sector services provision, with the sole purpose of studying the impact of corruption on SDG3 and 4; Good health and wellbeing and Quality education, respectively. The paper explores the effect of corruption on these goals from various perspectives and extends the analysis by examining if the impact of corruption on these goals differed when it accounted for the current corruption state. Using Pooled OLS(Ordinary Least Square) and Fixed effects panel estimation on 22 corrupt and 22 clean countries between 2000 and 2017. Results show that corruption in both corrupt and clean countries has a more severe impact on Health than the Education sector. In almost all specifications, corruption has an insignificant effect on School Enrollment rates but a significant effect on Infant Mortality rates. Results further indicate that, on average, a 1 point increase in the CPI(Consumer Price Index) can increase health expenditures by 0.116% in corrupt and clean countries. However, the fixed effects model indicates that the way Health and Education expenditures are determined in clean and corrupt countries are completely country-specific, in which corruption plays a minimal role. Moreover, the findings show that School Enrollment rates and Infant Mortality rates depend, to a large extent, on public spending. The most astounding results-driven is that corrupt countries, on average, have more effective and efficient healthcare expenditures. While some insights are provided as to why these results prevail, they should be further researched. All in all, corruption impedes development outcomes, and any Anti-corrupt policies taken will bring forth immense improvements and speed up the march towards sustainability.

Keywords: corruption, education, health, public spending, sustainable development

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4066 The Fiscal-Monetary Policy and Economic Growth in Algeria: VECM Approach

Authors: K. Bokreta, D. Benanaya

Abstract:

The objective of this study is to examine the relative effectiveness of monetary and fiscal policy in Algeria using the econometric modelling techniques of cointegration and vector error correction modelling to analyse and draw policy inferences. The chosen variables of fiscal policy are government expenditure and net taxes on products, while the effect of monetary policy is presented by the inflation rate and the official exchange rate. From the results, we find that in the long-run, the impact of government expenditures is positive, while the effect of taxes is negative on growth. Additionally, we find that the inflation rate is found to have little effect on GDP per capita but the impact of the exchange rate is insignificant. We conclude that fiscal policy is more powerful then monetary policy in promoting economic growth in Algeria.

Keywords: economic growth, monetary policy, fiscal policy, VECM

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4065 The Potential of M-Government towards Successful Implementation of E-Government in Saudi Arabia

Authors: Majed Ahmed Alfayad

Abstract:

Technology is now present in almost all areas and practices globally, and this has led governments around the world to adopt technology in the public sector. Therefore, electronic government has been introduced as a means of the automation of government services. New technologies and trends appear every single day, and governments need to meet the citizen’s requirements and expectations in order to succeed in the E-Government program. This research investigates the potential of mobile government as an enhancement force for the E-Government project in the Kingdom of Saudi Arabia, where the usage of mobile technology is coming to be favoured by citizens. Qualitative methodology has been adopted in this study for the data collection and analysis, and in particular the grounded theory approach.

Keywords: e-government, e-participation, m-government, mobile technology

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4064 Government Final Consumption Expenditure Financial Deepening and Household Consumption Expenditure NPISHs in Nigeria

Authors: Usman A. Usman

Abstract:

Undeniably, unlike the Classical side, the Keynesian perspective of the aggregate demand side indeed has a significant position in the policy, growth, and welfare of Nigeria due to government involvement and ineffective demand of the population living with poor per capita income. This study seeks to investigate the effect of Government Final Consumption Expenditure, Financial Deepening on Households, and NPISHs Final consumption expenditure using data on Nigeria from 1981 to 2019. This study employed the ADF stationarity test, Johansen Cointegration test, and Vector Error Correction Model. The results of the study revealed that the coefficient of Government final consumption expenditure has a positive effect on household consumption expenditure in the long run. There is a long-run and short-run relationship between gross fixed capital formation and household consumption expenditure. The coefficients cpsgdp financial deepening and gross fixed capital formation posit a negative impact on household final consumption expenditure. The coefficients money supply lm2gdp, which is another proxy for financial deepening, and the coefficient FDI have a positive effect on household final consumption expenditure in the long run. Therefore, this study recommends that Gross fixed capital formation stimulates household consumption expenditure; a legal framework to support investment is a panacea to increasing hoodmold income and consumption and reducing poverty in Nigeria. Therefore, this should be a key central component of policy.

Keywords: household, government expenditures, vector error correction model, johansen test

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4063 Proposed Model to Assess E-Government Readiness in Jordan

Authors: Hadeel Abdulatif, Maha Alkhaffaf

Abstract:

E-government is the use of Information and Communication Technology to enrich the access to and delivery of government services to citizens, business partners and employees, Policy makers and regulatory bodies have to be cognizant of the degree of readiness of a populace in order to design and implement efficient e-government programs. This paper aims to provide a transparent situation analyses for the case of e-government official website in Jordan, it focuses on assessing e-government in Jordan; web site assessment by using international criteria for assessing e-government websites, However, the study analyses the environmental factor consisting of cultural and business environment factors. By reviewing the literature the researchers found that government's efforts towards e-government may vary according to the country's readiness and other key implementation factors which will lead to diverse e-government experience; thus, there is a need to study the impact of key factors to implement e-government in Jordan.

Keywords: e-government, environmental factors, website assessment, readiness

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4062 Determinants of Economic Growth in Pakistan: A Structural Vector Auto Regression Approach

Authors: Muhammad Ajmair

Abstract:

This empirical study followed structural vector auto regression (SVAR) approach proposed by the so-called AB-model of Amisano and Giannini (1997) to check the impact of relevant macroeconomic determinants on economic growth in Pakistan. Before that auto regressive distributive lag (ARDL) bound testing technique and time varying parametric approach along with general to specific approach was employed to find out relevant significant determinants of economic growth. To our best knowledge, no author made such a study that employed auto regressive distributive lag (ARDL) bound testing and time varying parametric approach with general to specific approach in empirical literature, but current study will bridge this gap. Annual data was taken from World Development Indicators (2014) during period 1976-2014. The widely-used Schwarz information criterion and Akaike information criterion were considered for the lag length in each estimated equation. Main findings of the study are that remittances received, gross national expenditures and inflation are found to be the best relevant positive and significant determinants of economic growth. Based on these empirical findings, we conclude that government should focus on overall economic growth augmenting factors while formulating any policy relevant to the concerned sector.

Keywords: economic growth, gross national expenditures, inflation, remittances

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4061 Public Accountability, a Challenge to Sustainable Development: A Case Study of Uganda

Authors: Nassali Celine Lindah

Abstract:

The study sought to find out how public accountability is a challenge to sustainable development in Uganda. The study was guided by the following set of objectives included establishing the challenges of Public accountability, the importance of accountability in Uganda, and the possible solutions to the problems identified in the study. In order to ensure proper accountability there should be proper control of resources, specifically the control of both public revenue and expenditures. Stakeholders should also be involved in the accountability process. Accountability can reduce corruption and other abuses, assure compliance with standards and procedures, and improve performance and organizational learning. The study involved qualitative and quantitative data collection techniques. A sample of 20 respondents from various districts/towns was used using both technical staff and non-technical staff members. The study utilized secondary and primary data, which was obtained using interviews and observations. The study reached a conclusion that the major challenges of Public accountability in Uganda are poor leadership, poor resource management, unethical behavior by the government officials and political involvement, among others. The study also recommended that the policymakers should design relevant guidelines/policies to help promote the process of public accountability in Uganda like prosecution and convictions, strengthen public expenditure management benchmarking and performance measurements, among others.

Keywords: accountability, sustainability, government activities, government sector

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4060 Self-Government Health Policy Programs as a Form of Implementation of Public Health Tasks in Poland

Authors: T. Holecki, J. Wozniak-Holecka, K. Sobczyk

Abstract:

Development, implementation, and evaluation of the effects of health policy programs, resulting from the identified health needs and health status of residents, is the own task of all local government units in Poland. This is due to the obligation to provide access to healthcare services to all residents and the implementation of tasks in the field of health promotion based on specific legal acts. Until the end of 2016 local governments financed health policy programs only with their own funds. Currently, there are additional resources available from the public health insurance subsidising up to 80% of health policy programs costs in cities with a population under 5 thousand people and up to 40% in bigger cities. Changes in legal provisions do not translate automatically to increased involvement of local government units in the implementation of public health tasks. The main objective of the study was to assess the actual impact of the new legal regulation on financing local health policy programs on the engagement of local administration in this area of public health activity. To achieve this aim, we analyzed difference in the number of local governments developing and implementing health policy programs before and after the new law came into force. The aim of the study was also to estimate the level of expenditures incurred by self-government units and the National Health Fund to cover the costs of health policy programs. In the first stage of the project, legal acts concerning the subject of research and financial data published by the National Health Fund were analyzed. The material for the second, main stage of the study was the detailed financial data obtained from the National Health Fund and data obtained from local government units. The results present the situation in Poland in territorial terms, divided into 16 voivodships.

Keywords: health care system, health policy programs, local self-governments, public health

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4059 The Impact of Innovation Efficiency on the Production of New Knowledge: A Manufacturing Firm Level Perspective

Authors: Vasilios Kanellopoulos

Abstract:

The present paper examines the effect of innovation efficiency on the production of new knowledge from a firm level perspective. It resorts to the Greek version of community innovation survey (CIS 2012-2014 microdata) and employs 1274 firms of the manufacturing, which constitutes the main sector of examination. It assumes a knowledge production function (KPF) and finds that R&D spillovers related to the expenditures on innovation activities, internal R&D, external R&D, skilled labor, and the expenditures in the acquisition of machinery have a positive and significant effect on the production of new knowledge when OLS techniques are applied. However, innovation efficiency comes from a Banker and Morey (1986) data envelopment analysis (DEA) with categorical variables has a statistically insignificant impact on the production of new knowledge measured by firm’s turnover.

Keywords: firms, innovation efficiency, production of new knowledge, R&D spillovers

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4058 Reconstruction of Performace-Based Budgeting in Indonesian Local Government: Application of Soft Systems Methodology in Producing Guideline for Policy Implementation

Authors: Deddi Nordiawan

Abstract:

Effective public policy creation required a strong budget system, both in terms of design and implementation. Performance-based Budget is an evolutionary approach with two substantial characteristics; first, the strong integration between budgeting and planning, and second, its existence as guidance so that all activities and expenditures refer to measurable performance targets. There are four processes in the government that should be followed in order to make the budget become performance-based. These four processes consist of the preparation of a vision according to the bold aspiration, the formulation of outcome, the determination of output based on the analysis of organizational resources, and the formulation of Value Creation Map that contains a series of programs and activities. This is consistent with the concept of logic model which revealed that the budget performance should be placed within a relational framework of resources, activities, outputs, outcomes and impacts. Through the issuance of Law 17/2003 regarding State Finance, local governments in Indonesia have to implement performance-based budget. Central Government then issued Government Regulation 58/2005 which contains the detail guidelines how to prepare local governments budget. After a decade, implementation of performance budgeting in local government is still not fully meet expectations, though the guidance is completed, socialization routinely performed, and trainings have also been carried out at all levels. Accordingly, this study views the practice of performance-based budget at local governments as a problematic situation. This condition must be approached with a system approach that allows the solutions from many point of views. Based on the fact that the infrastructure of budgeting has already settled, the study then considering the situation as complexity. Therefore, the intervention needs to be done in the area of human activity system. Using Soft Systems Methodology, this research will reconstruct the process of performance-based budget at local governments is area of human activity system. Through conceptual models, this study will invite all actors (central government, local government, and the parliament) for dialogue and formulate interventions in human activity systems that systematically desirable and culturally feasible. The result will direct central government in revise the guidance to local government budgeting process as well as a reference to build the capacity building strategy.

Keywords: soft systems methodology, performance-based budgeting, Indonesia, public policy

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4057 Tax Expenditures: A Review and Analysis

Authors: Khalid Javed

Abstract:

This study examines a feature of the budget process called the tax expenditure budget. The tax expenditure concept relies heavily on a normative notion that shielding certain. Taxpayer income from taxation deprives government of its rightful revenues. This view is inconsistent with the proposition that income belongs to the taxpayers and that tax liability is determined through the democratic process, not through arbitrary, bureaucratic Assumptions. Furthermore, the methodology of the tax expenditure budget is problematic as its expansive tax base treats the multiple taxation of saving as the norm. By using an expansive view of income as the underlying assumption of the tax expenditure concept, this viewpoint institutionalizes a particular bias into the decision-making process.

Keywords: revenue, expenditure, tax budget, propostion

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4056 Determinants of Profitability in Indian Pharmaceutical Firms in the New Intellectual Property Rights Regime

Authors: Shilpi Tyagi, D. K. Nauriyal

Abstract:

This study investigates the firm level determinants of profitability of Indian drug and pharmaceutical industry. The study uses inflation adjusted panel data for a period 2000-2013 and applies OLS regression model with Driscoll-Kraay standard errors. It has been found that export intensity, A&M intensity, firm’s market power and stronger patent regime dummy have exercised positive influence on profitability. The negative and statistically significant influence of R&D intensity and raw material import intensity points to the need for firms to adopt suitable investment strategies. The study suggests that firms are required to pay far more attention to optimize their operating expenditures, advertisement and marketing expenditures and improve their export orientation, as part of the long term strategy.

Keywords: Indian pharmaceutical industry, profits, TRIPS, performance

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4055 An Efficiency Measurement of E-Government Performance for United Nation Ranking Index

Authors: Yassine Jadi, Lin Jie

Abstract:

In order to serve the society in an electronic manner, many developing countries have launched tremendous e-government projects. The strategies of development and implementation e-government system have reached different levels, and to ensure consistency of development, the governments need to evaluate e-government performance. The United nation has design e-government development ranking index (EGDI) that rely on three indexes, Online service index (OSI), Telecommunication Infrastructure index (TII), and human capital index( HCI) which are not reflecting the interaction between a government and their citizens. Based on data envelopment analyses (DEA) technique, we are using E-participating index (EPI) as an output of government effort to evaluate the performance of e-government system. Therefore, the ranking index can be achieved in efficiency manner.

Keywords: e-government, DEA, efficiency measurement, EGDI

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4054 Determinants of E-Government Services Adoption from the African Students’ Perspective

Authors: Isaac Kofi Mensah, Jianing Mi, Cheng Feng

Abstract:

The patronage of e-government services (demand side of e-government) is vital to the successful implementation of e-government initiatives. The purpose of this study is to explore the predictors determining the willingness of African students in China to adopt and use e-government services. The Unified Theory of Acceptance and Use of Technology (UTAUT) will be used as the theoretical foundation for this research. Research instrument will be developed and administered to 500 African students in China. Factors such as performance expectancy, effort expectancy, social influence, facilitating conditions and culture will be investigated to determine its significant impact on the willingness to use e-government services. This study is a research in progress. The outcome of this study will provide valuable recommendations to improve the provision of public services through e-government.

Keywords: e-government, e-government services, predictors, UTAUT

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4053 State Budget Accounting: Factors Affected and Basic Orientation to Vietnamese Public Sector Entities

Authors: Pham Quang Huy

Abstract:

State budget is considered as an effective tool for controlling, adjusting and regulating the market economy of any countries. To ensure that the activities of the state in the fields of politics, economy and society has been efficiency, it requires major sources of certain budget. These financial funds are formed from tax revenues and tax revenues beyond. Therefore, the Governments need to have an accounting regime to manage the receipt, expenditure which are suitable for recording a full range of items. From that, it can help to increase the transparency and accountability in budget system. One of the main requirements in Vietnamese policies is to improve that accounting system of revenues and expenditures which can provide many reports to meet the information required of government and users, as well as directions to the trends of international standards requirements. By using quantitative research methods and analytical models to exploring factors, the main purpose of this article is to identify the factors affecting budget accounting and providing some direction for Vietnamese public sector in the future. The results indicated that Vietnam budget accounting has been impacted by seven factors and aims to implement three main orientations in the public sector units.

Keywords: state budget, accounting, IPSAS, budget management, government, public sector

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4052 Analysis of Gender Budgeting in Healthcare Sector: A Case of Gujarat State of India

Authors: Juhi Pandya, Elekes Zsuzsanna

Abstract:

Health is related to every aspect of human being. Even a quintal change leads to ill-health of an individual. Gender plays an eminent role in determining an individual health exposure. Political implications on health have implicit effects on the individual, societal and economical. The inclusion of gender perspective into policies have plunged enormous attention globally, nationally and locally to detract inequalities and achieve economic growth. Simultaneously, there is an initiation of policies with gender perspective which are named differently but hold similar meaning or objective. They are named gender mainstreaming policies or gender sensitization policies. Gender budgeting acts as a tool for the application of gender mainstreaming policies. It incorporates gender perspective into the budgetary process by restricting the revenues and expenditures at all level of the budget. The current study takes into account the analysis of Gender Budgeting reports in terms of healthcare from the 2014-16 year of Gujarat State, India. The expenditures and literature under the heading of gender budgeting reports named “Health and Family Welfare Department” are discussed in the paper. The data analytics is done with the help of reports published by the Gujarat government on Gender Budgeting. The results discuss upon the expenditure and initiation of new policies as a roadmap for the promotion of gender equality from the path of gender budgeting. It states with the escalation of the budgetary numbers for the health expenditure. Additionally, the paper raises the questions on the hypothetical loopholes pertaining to the gender budgeting in Gujarat. The budget reports do not show a specify explanation to the expenditure use of budget for the schemes mentioned in healthcare. It also does not clarify that how many beneficiaries are benefited through gender budget. The explanation just provides an overlook of theory for healthcare Schemes/Yojana or Abhiyan.

Keywords: gender, gender budgeting, gender equality, healthcare

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4051 A Comparative Analysis of E-Government Quality Models

Authors: Abdoullah Fath-Allah, Laila Cheikhi, Rafa E. Al-Qutaish, Ali Idri

Abstract:

Many quality models have been used to measure e-government portals quality. However, the absence of an international consensus for e-government portals quality models results in many differences in terms of quality attributes and measures. The aim of this paper is to compare and analyze the existing e-government quality models proposed in literature (those that are based on ISO standards and those that are not) in order to propose guidelines to build a good and useful e-government portals quality model. Our findings show that, there is no e-government portal quality model based on the new international standard ISO 25010. Besides that, the quality models are not based on a best practice model to allow agencies to both; measure e-government portals quality and identify missing best practices for those portals.

Keywords: e-government, portal, best practices, quality model, ISO, standard, ISO 25010, ISO 9126

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4050 State of Play of Mobile Government Apps on Google Play Store

Authors: Abdelbaset Rabaiah

Abstract:

e-Government mobile applications provide an extension for effective e-government services in today’s omniconnected world. They constitute part of m-government platforms. This study explores the usefulness, availability, discoverability and maturity of such applications. While this study impacts theory by addressing a relatively lacking area, it impacts practice more. The outcomes of this study suggest valuable recommendations for practitioners-developers of e-government applications. The methodology followed is to examine a large number of e-government smartphone applications. The focus is on applications available at the Google Play Store. Moreover, the study investigates applications published on government portals of a number of countries. A sample of 15 countries is researched. The results show a diversity in the level of discoverability, development, maturity, and usage of smartphone apps dedicated for use of e-government services. It was found that there are major issues in discovering e-government applications on both the Google Play Store and as-well-as on local government portals. The study found that only a fraction of mobile government applications was published on the Play Store. Only 19% of apps were multilingual, and 43% were developed by third parties including private individuals. Further analysis was made, and important recommendations are suggested in this paper for a better utilization of e-government smartphone applications. These recommendations will result in better discoverability, maturity, and usefulness of e-government applications.

Keywords: mobile applications, e-government, m-government, Google Play Store

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4049 An Investigation of E-Government by Using GIS and Establishing E-Government in Developing Countries Case Study: Iraq

Authors: Ahmed M. Jamel

Abstract:

Electronic government initiatives and public participation to them are among the indicators of today's development criteria of the countries. After consequent two wars, Iraq's current position in, for example, UN's e-government ranking is quite concerning and did not improve in recent years, either. In the preparation of this work, we are motivated with the fact that handling geographic data of the public facilities and resources are needed in most of the e-government projects. Geographical information systems (GIS) provide most common tools not only to manage spatial data but also to integrate such type of data with nonspatial attributes of the features. With this background, this paper proposes that establishing a working GIS in the health sector of Iraq would improve e-government applications. As the case study, investigating hospital locations in Erbil is chosen.

Keywords: e-government, GIS, Iraq, Erbil

Procedia PDF Downloads 390
4048 Sub-Municipal Government as a Tool for Decentralization

Authors: Mirko Klaric

Abstract:

In different countries, sub-municipal units have different organizational and political positions. In some countries, the role of sub-municipal units is important; in others, it is marginal. That depends on the organization of the local government system in different countries, and the political role of local self-government units, their size, public authorities, and the possibility for managing various local public tasks. This paper attempts to analyze the sub-municipal government as an organizational form of local governance participation of citizens in the local community with a comparative perspective. Secondly, it presents elements that generally format sub-municipal government as a tool for strengthening of democratization processes in local government units. Those elements are crucial for the understanding of the dynamic in relation to local government vs. sub-municipal government. Special focus is put on the sub-municipal government in South-Eastern European countries, which have a common history and institutional framework, with this main question: how can sub-municipal government contribute to strengthening democratic processes in these countries. In centralized countries, the sub-municipal government usually has a reduced role, which relates to managing public tasks connected with local community needs. The purpose of this comparative research methodology is used for analyzing the present organization and role of sub-municipal government in local government systems in Croatia and other significant countries in Europe, with a special focus on the states in South-Eastern Europe and Croatia. Comparative analyses attempt to show that local government systems with bigger local government units have more significant sub-municipal government. On the other hand, local government systems with small local government units don’t have a strong sub-municipal government. Finally, this paper aims to present ideas on how the sub-municipal government can improve decentralization and contribute to better development of the local community and the whole of society.

Keywords: public administration, local government, sub-municipal government, decentralization

Procedia PDF Downloads 160
4047 Electronic Government Services Adoption from Multi-Nationalities Perspectives

Authors: Isaac Kofi Mensah, Jianing Mi, Cheng Feng

Abstract:

Electronic government is the application of Information and Communication Technologies (ICTs) by the government to improve public service delivery to citizens and businesses. The purpose of this study is to investigate factors influencing the adoption and use of e-government services from different nationalities perspectives. The Technology Acceptance Model (TAM) will be used as the theoretical framework for the study. A questionnaire would be developed and administered to 500 potential respondents who are students from different nationalities in China. Predictors such as perceived usefulness, perceived ease of use, computer self-efficacy, trust in both the internet and government, social influence and perceived service quality would be examined with regard to their impact on the intention to use e-government services. This research is currently at the design and implementation stage. The completion of this study will provide useful insights into understanding factors impacting the decision to use e-government services from a cross and multi nationalities perspectives.

Keywords: different nationalities, e-government, e-government services, technology acceptance model (TAM)

Procedia PDF Downloads 431
4046 Legal Means for Access to Information Management

Authors: Sameut Bouhaik Mostafa

Abstract:

Information Act is the Canadian law gives the right of access to information for the institution of government. It declares the availability of government information to the public, but that exceptions should be limited and the necessary right of access to be specific, and also states the need to constantly re-examine the decisions on the disclosure of any government information independently from the government. By 1982, it enacted a dozen countries, including France, Denmark, Finland, Sweden, the Netherlands and the United States (1966) newly legally to access the information. It entered access to Canadian information into force of the Act of 1983, under the government of Pierre Trudeau, allowing Canadians to recover information from government files, and the development of what can be accessed from the information, and the imposition of timetables to respond. It has been applied by the Information Commissioner in Canada.

Keywords: law, information, management, legal

Procedia PDF Downloads 417