Budget

Целью настоящей статьи является оценка состояния управленческой деятельности государства в механизме осуществления бюджетных расходов. Автор рассматривает ряд недостатков правового регулирования управленческой деятельности на стадиях составления, утверждения законов о бюджетах и внесения изменений в них, а также при осуществлении финансового контроля. В статье отмечаются негативные проявления административного усмотрения при принятии органами государственной власти решений в бюджетной сфере. Автор обращает внимание на отступления от принципа прозрачности при утверждении и внесении изменений в федеральный бюджет. Для решения выявленных проблем предлагается определить порядок подготовки проектов законов о бюджетах и изменений в них в форме приказа Минфина России, при этом установить в Бюджетном кодексе Российской Федерации критерии принятия либо отклонения этих проектов законов и изменений. Также автор приходит к выводу о необходимости закрепления постановлением Правительства Российской Федерации критериев оценки приоритетности бюджетных расходов. Кроме того, целесообразно максимально формализовать и упорядочить правоотношения, возникающие при проведении финансово-контрольных мероприятий, и повысить прозрачность стадий составления и утверждения проектов бюджетов.

Zasady budżetowe są rozmaicie definiowane w literaturze przedmiotu. Są one rozumiane m.in. jako postulaty nauki pod adresem ustawodawstwa i prak-tyki, dotyczące prawidłowej organizacji i funkcjonowania gospodarki budżeto-wej". Określa się je również jako zespół warunków w zakresie opracowywania, uchwalania i wykonywania budżetu, który gwarantuje prawidłową realizację jego funkcji". Wspólny dla różnych ujęć rozumienia zasad budżetowych jest cel ich formułowania, którym jest zapewnienie sprawnej realizacji zadań budżetu. Jako "pasjonująca" określana jest natomiast problematyka relacji między za-sądami budżetowymi a ustawodawstwem i praktyką budżetową". Jako że zasady budżetowe są jedynie postulatami-i tylko czasami przyj-mują postać normy prawnej-ich katalog nie jest zamknięty, a ich interpretacja nie jest jednolita. Zważywszy, że zasady te zmierzają do dostosowania systemu budżetowego do funkcji przypisywanych budżetowi państwa w danym kraju i w danym czasie, nie mogą mieć też one znaczenia ponadczasowego i ponad-przestrzennego. Ich treść ulega zmianie wraz ze zmianą funkcji państwa i jego budżetu oraz zmieniającymi się warunkami społeczno-gospodarczymi kraju". Mimo rozbieżności interpretacyjnych przestrzeganie zasad budżetowych ułatwia realizację zadań przypisanych budżetowi oraz kontrolę gospodarki budżetowej przez parlament i wyspecjalizowane organy.

Socio economic  rights  are  to be  realised  progressively  through  the  allocation  of  adequate  financial  resources  and  by  the setting  up  of  infrastructure  county-wide.  Consequently,  the  Kenyan  government  is  to  allocate  the  maximum  of  its available resources towards the realisation of these rights. In the event the state fails to allocate the maximum of its available  resources  to  realising these  rights,  it  shall  be  considered  to  be  in  violation  of  the  ICESCR  under  the Maastricht  Guidelines  on  violations  of  economic,  social  and  cultural  rights. However  the  sources  of  government revenue  come  from  taxation  and  other  forms  of  state  revenue  and are  split  between  many  needs  of  both  recurrent and  development  expenditure.  This  is  the  background  against  which  this  paper  shall  discuss  financing  the progressive realisation of socio economic rights in Kenya.

This research focused on the evaluation of the effectiveness of financial management practices in Kenya Rural Roads Authority (KeRRA) on public sector reforms. The main objective of the study was to establish the effectiveness of financial management practices on public sector reforms taking a case study of KeRRA. The specific objectives of the study were to establish the effectiveness of budgeting on public sector reforms in KeRRA, to examine the effectiveness of procurement laws on public sector reforms in KeRRA, to establish the effects of effectiveness of IFMIS – Integrated Financial Management Information Systems on public sector reforms and to determine the effectiveness of work plans on public sector reforms in KeRRA. The study used descriptive research design with a target population of 530 employees; a sample of 222 was selected using simple random sampling technique. The research used both primary and secondary data. Primary data was collected using questionnaires. Secondary data was obtained from reports and archives. Pilot test was conducted to enhance the instrument validity and reliability. Data collection involved a self - administered questionnaire through drop and picks them later. Descriptive analysis was applied which included mean, frequencies and percentages using assistance of computer packages especially Statistical Package for Social Sciences (SPSS) version 20 to communicate research findings.The study also used a regression model and correlation to study the relationship between factors. From the model, the factors that significantly influenced public sector reforms included Budgeting process (t = 2.189, p = .032), Procurement process (t = 1.913, p = .059), and IFIMIS Implementation (t = -3.847, p = .001). Work plan implementation (t = .979, p = .331) did not have any significant influence on public sector reforms. KeRRA should include financial reforms as part of their performance contracts target and should ensure that they implement the reforms to their logical conclusion in order to achieve the reforms intended objectives and consequently improve on its performance.

JEL: H61, H72, H83, B26

The study examined the relationship between budget participation and employees ’ performance of public universities in Ghana using University of Education as the study area. It therefore seeks to explore the behavioral elements of budgeting process in the study area and determine budget participation relationship with employees ’ performance and commitment to budget goal. The study employed the quantitative research methodology and used convenience and simple random sampling techniques to select 110 employees of the university as respondents. Data was analyzed using SPSS 16. The findings of the study showed that the relationship between budget participation and employees ’ performance (attainment of budget goal) was positive though not significant connoting that budget participation alone cannot significantly influence attainment of budget goal. Despite that it cannot alone help an organization to achieve its budget goal; it was evident from the study that it serves as the foundatio...

The purpose of this paper is to examine the recent recession in the USA and its impact on libraries. It illustrates how libraries are coping with the fiscal constraints and challenges this economic climate imposes. It seeks to provide timely feedback and best practices from librarians and administrators (mostly academic) regarding measures they are taking and their plans for the future.

Le budget-programme est défini comme un mode de présentation des crédits budgétaires consistant à regrouper les actions d'un même ministère par programme en rapprochant pour chacun d'eux les crédits de toutes natures et les résultats physiques ou financiers attendus, le tout étant complété par une projection indicative portant sur plusieurs années. Le budget programme permet d’aligner les ressources publiques sur les priorités nationales, et vise à accroitre l'utilisation efficace et
équitable de toutes les ressources publiques dans le but de promouvoir la croissance, d'améliorer le niveau des revenus et par conséquent de réduire la pauvreté. Il prend en compte la pluri-annualité budgétaire et allie conceptualisation et opérationnalité. Les allocations des ressources se font sur une base annuelle, mais l’état sait exactement quels sont ses objectifs à long terme. Il est basé sur les résultats précis à atteindre au bout d'une période donnée, et se présente comme un outil de gestion et de planification qui privilégie la performance. Le livre intitulé ‘Manuel sur l’élaboration des budgets Programmes’ est un outil indiqué pour les professionnels d’administrations publiques.

Spending that exhausts a budget is shown to decrease satisfaction with purchased products relative to spending when resources remain in the budget. Six studies, including those in which participants earn and spend real resources and evaluate real products, explore this bottom dollar effect. This research contributes to prior mental accounting research regarding how costs influence decision making (e.g., bundling, coupling, sunk costs), and to the satisfaction literature. Supporting the role of pain of payment in this process, we show that the bottom dollar effect increases as effort required to earn budgetary resources increases, decreases in the presence of windfall gains, and decreases when there is less time between budget exhaustion and replenishment. Mediation analyses further demonstrate the role of payment pain in the bottom dollar effect. Implications are discussed in the context of behavioral research, marketing promotions management, and public policy.

Η εργασία αυτή αποτελεί μια προσπάθεια καταγραφής της διαδικασίας και του τρόπου με τον οποίο οδηγούνται οι επιχειρήσεις στη κατάρτιση προϋπολογισμών και πως σχετίζονται μεταξύ τους οι διάφοροι προϋπολογισμοί. Στο πρώτο μέρος γίνεται μια επισκόπηση της βιβλιογραφίας γύρω από το θέμα και παρουσιάζεται το θεωρητικό υπόβαθρο για τη κατάρτιση του προϋπολογισμού.Στο δεύτερο μέρος της εργασίας παρουσιάζονται ασκήσεις και παραδείγματα σχετικά με τους διαφόρους προϋπολογισμούς και τον τρόπο με τον οποίο συντάσσονται.

RESUMO DA OBRA: O artigo se trata de uma abordagem teórica a respeito das diferenças entre sistemas de controle e informação baseados na visão estratégica e sistemas de controle e informação baseados no gerenciamento propriamente dito. O artigo é constituído por quatro partes.

Bangladesh is a fresh tourism destination. She  has  a vast  prospective  to  develop  tourism  primarily because  of  its  attractive unadulterated natural beauty, heroic historical background and archeological resources, which can be experienced all throughout the land. Tourism sector can play positive impact towards enhancing Gross Domestic Product (GDP).Many countries are now dependent on this sector for foreign currency earnings. Every destination country is trying to achieve more gain by developing this industry. The expansion of the tourism throughout the world has increased. Countries are trying to attract more tourists by adopting appropriate marketing techniques and strategies. A research revealed that the country has a positive trend in arrivals and earnings, and it can be increased to a significant level if the country can undertake appropriate promotion measures by increasing the allocation for this purpose. The country also needs to employ creative people for this purpose, and the quality of the promotional materials also needs to be developed. The paper has been undertaken to investigate how the use of promotional activities can help to develop the tourism industry by giving a special concentration in the case of Bangladesh by observing the current scenario, opportunity, and challenges. The study has intended to evaluate the effective & sustainable tourism marketing for this country.

Di dalam anggaran komprehensif yang telah disusun termuat di dalamnya laporan anggaran. Laporan anggaran (Budget Report) adalah laporan yang sistematis dan terperinci tentang realisasi pelaksanaan anggaran beserta analisis dan evaluasinya.
Apa saja jenis anggaran yang akan dilaporkan tergantung apakah aktiitas tersebut telah disusun rencana/anggaran atau belum. Bila suatu aktivitas telah disusun anggarannya maka pada akhir periode akan dapat disusun laporan anggaran.

Durante o desenvolvimento do trabalho, foi realizada uma revisão bibliográfica abordando conceitos de orçamento na construção civil e Modelagem de Informação da Construção (BIM), e como essa tecnologia pode ser utilizada na etapa de levantamento de quantitativos. Posteriormente, foi realizado um estudo de caso voltado para a etapa de levantamento de quantitativos de estrutura, comparando-se as diferenças entre o método convencional e o método assistido por software BIM. Observa-se que por meio da tecnologia BIM pode-se obter uma nova maneira de levantar quantitativos de obras, tendo como principais vantagens sobre o método tradicional a precisão e a rapidez dos levantamentos.
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During the development work, a literature review was conducted, addressing concepts of budget in construction and Building Information Modeling (BIM), and how this technology can be used in the quantitative survey stage. Subsequently, it was conducted a case study focused on the quantitative survey stage, comparing the differences between the conventional method and the method assisted by the BIM software. It is observed that through the use of BIM it is possible to approach a new way of raising quantitative work, the main advantages over the traditional method being accuracy and well-timed surveys.

En el libro se analiza los aspectos fundamentales del Presupuesto Público venezolano desde la perspectiva de Derecho Financiero o Derecho de la Hacienda Pública. Se desarrolla a partir de la doctrina comparada cuyos criterios constituyen patrimonio fundamental de la disciplina en el Derecho Financiero comparado. La primera parte del libro comprende: origen del término presupuesto, definición, característica, el presupuesto público y el presupuesto económico, diferencias con el presupuesto privado, orígenes y postulados, bifurcación de la legalidad financiera, naturaleza jurídica del presupuesto público, funciones, la Ley Orgánica de la Administración Financiera del Sector Público, créditos presupuestarios, clasificador presupuestario, la estructura de la ley de presupuesto. La segunda parte del libro se refiere a los Principios del Presupuesto Público, tales como el principio de periodicidad, temporalidad o anualidad, principio de unidad, principio de universalidad, principio de no afectación de recursos, principio de equilibrio, principio de especialidad o especificación, principio de publicidad, principio de exclusividad, principio de planificación. Asimismo, se analiza el tránsito del presupuesto por programas al presupuesto por proyectos y acciones centralizadas.

ÖZET
Örgüt bütçesi anlayışının hâkim olduğu geleneksel bütçeleme sisteminde ödeneklerin belirlenmesi, kamu kurum ve kuruluşlarının ürettikleri ürün ve hizmetlerin üzerinde durulmaksızın, varlıklarının sürdürülmesi için gerekli miktarın belirlenmesi şeklinde gerçekleştirilmektedir.
Ödeneklerin belirlenmesinde hizmetlerin maliyeti, etkinliği, etkililiği gibi unsurlar dikkate alınmaksızın girdi maliyetlerinin dikkate alınarak ödenek ayrılması prensibini esas alan klasik bütçeleme sistemi refah devleti anlayışının yaygınlaşması sonucu yerini performans esaslı bütçeleme sistemine bırakmıştır.
Günümüzde çoğu ülke tarafından kabul görmekte olan çıktı ve sonuç odaklı performans esaslı bütçeleme sisteminde, kaynakların gösterilen performansa bağlı olarak doğrudan yönlendirilmesi değil, performans bilgisinin bütçe sürecine dâhil edilerek kamu hizmetlerinin etkinliği ve etkililiğinin arttırılması amaçlanmaktadır. 
Bu amacın gerçekleştirilebilmesi, kamu sektörünün sonuç odaklı amaç, hedef ve önceliklerinin plan ve program dâhilinde sağlanması ile mümkün olmaktadır.
Ülkemizde 5018 Sayılı Kamu Mali Yönetimi ve Kontrolü Kanunu çerçevesi çizilen performans esaslı bütçeleme sistemi sadece bütçeleme sistemi değil aynı zamanda stratejik plan, performans programı ve faaliyet raporu bileşenlerinden oluşan stratejik yönetimin uygulama aracıdır.
Stratejik plan ve performans planının hazırlanması ve onaylanmasına ilişkin 5393 sayılı Belediye Yasası’nın 41. maddesinde “belediye başkanı, mahalli idareler genel seçimlerinden itibaren altı ay içinde; kalkınma planı ve programı ile varsa bölge planına uygun olarak stratejik plan ve ilgili olduğu yılbaşından önce de yıllık performans planı hazırlayıp belediye meclisine sunar. Stratejik plan, varsa üniversiteler ve meslek odaları ile konuyla ilgili sivil toplum örgütlerinin görüşleri alınarak hazırlanır ve belediye meclisi tarafından kabul edildikten sonra yürürlüğe girer. Nüfusu 50.000'in altında olan belediyelerde stratejik plan yapılması zorunlu değildir. Stratejik plan ve performans planı bütçenin hazırlanmasına esas teşkil eder ve belediye meclisinde bütçeden önce görüşülerek kabul edilir” denmektedir.
Buna göre yerel yönetimlerde klasik bütçe uygulamasından performansın esas alındığı bütçeleme sistemine geçilmesi konusunda hazırlanan bu çalışmanın sonucunda İETT işletmeleri örneği irdelenerek yerel yönetimlerde performans esaslı bütçeleme sisteminin uygulamasındaki mevcut ve olası problemler stratejik plan ve performans programı uygulamaları çerçevesinde analiz edilmiştir.

The political decisions, which were taken or not taken, have the power to change the balance of relations among different economic and social sectors within the society. In order to influence the flow of public resources from the state budget, there have been a number of parties that made an effort to be involved in the different stages of decision making. In this regard, budget, as the main tool of the state for shaping the economic and social life, has become the focus of power struggle. However, different from many OECD countries, with regard to its capacity to manage financial resources, and its possible social outcomes, the social consciousness on the state budget has not been developed in Turkey until recent years. Therefore, the alienation of the society to the state’s fiscal activities created an illusion that budget is a legal document which has to be prepared just to complete the formalities. On the other side, the twin crises of Turkey, experienced in November 2000 and February 2001, showed that the state budget may imply more than being only a law, and the possible consequences of the inefficient budget processes may result in unexpected and heavy crises. Consequently, after the crisis, a number of reforms, including a constitutional change, on public finance were introduced and all budget processes were reviewed and changed drastically.

Budget balance and legal principles
Juxtaposing the Constitution and the Act on Public Finance does not allow us to unequivocally determine the conditions for entry into force of a state budget act providing for a deficit or surplus, or balance of revenue and expenses. The norms derived from these instruments do not have a clearly determined scope of application, leaving the legislator a large margin of appreciation. After all, applying provisions which regulate the procedure of preparing and passing the state budget is not linked to the choice of specific financial targets. This is why actions of public authorities may lead to various budget results. In extreme cases application of the law may be detached from the socio-economic reality or take it into account to a lesser or greater extent without infringing constitutional or statutory provisions. In order to choose the correct measures, state authorities have to refer to the provisions of other legal instruments enacted by the state or European Union bodies, and the value underlying the system of law. One of them is the balance of the state budget and maintaining balance in the public finance. The search for the proper solution aimed at adopting a budget which does not provide for a deficit should take into account the logical division of norms into legal principles and rules. The legal rules which respect this value may be reconstructed on the basis of provisions of Art. 86(1)(2)(a), Art. 86(1)(3)(a) and Art. 88 of the Act on Public Finance. Yet they are not sufficient to build the legal grounds for adopting a balanced budget in difficult situations. Thus one should postulate the creation of normative foundations which would allow the principle of budget balance as an open norm. The point of reference could be the values and the provisions protecting them in European law.

Połączenie przepisów konstytucji i ustawy o finansach publicznych nie pozwala na jednoznaczne określenie warunków dojścia do skutku ustawy budżetowej zawierającej deficyt albo nadwyżkę bądź równowagę dochodów i wydatków. Normy z nich wywiedzione nie mają bowiem ściśle wyznaczonego zakresu zastosowania pozostawiając prawodawcy duży margines swobody. Stosowanie przepisów regulujących tryb opracowywania i uchwalania budżetu państwa nie jest bowiem powiązane z wyborem konkretnych celów finansowych. Dlatego postępowanie organów władzy publicznej prowadzić może do różnych skutków budżetowych. W skrajnych przypadkach stosowanie prawa może być oderwane od społeczno-gospodarczej rzeczywistości lub uwzględniać ją w mniejszym bądź większym stopniu nie naruszając przy tym przepisów konstytucyjnych oraz ustawowych. Dla dokonania wyboru właściwego postępowania organy państwowe muszą odwołać się do przepisów innych aktów prawnych ustanowionych przez państwo lub organy Unii Europejskiej oraz podsta-wowych dla systemu prawa wartości. Należy do nich równowaga budżetu państwa i zachowanie równowagi finansów publicznych. Poszukiwanie właściwego rozwiązania mającego na celu uchwalenie budżetu nieprzewidującego deficytu odbywać się powinno z uwzględnieniem logicznego podziału norm na zasady i reguły prawne. Reguły prawa respektujące tę wartość zrekonstruować można na podstawie przepisów art. 86 ust 1 pkt 2 lit a) i pkt 3 lit a) oraz art. 88 ustawy o finansach publicznych. Są one jednak niewystarczające dla zbudowania podstawy prawnej dla uchwalenia budżetu zrównoważonego w trudnych przypadkach. Postulować zatem należały stworzenie podstaw normatywnych, które pozwalały by sformułować zasadę równowagi budżetowej jako normy otwartej. Punktem odniesienia mogły by się stać wartości i chroniące je przepisy prawa europejskiego.

This paper discusses and highlights financial problems faced by everyone in the world. Factors such as spending behaviour and financial literacy are discussed in detail in this paper, along with current efforts to combat financial illiteracy. From this, a solution is proposed in the form of a mobile application, which can help users of all age range to budget, spend smart, and take advantage of discounts and promotions. To further justify the need of this solution, the author performed an online survey, in which participants pointed towards in favour of the proposed solution. This solution will be created in hopes of increasing the financial management capabilities of many individuals.

This research was conducted to analyze the factors of job satisfaction aimed at determining the allocation of employee costs in the Work Plan and Corporate Budget (RKAP). This research was conducted at a company in the Cilegon Industrial Area, with 117 employees as respondents. This study identifies six aspects of employee satisfaction, namely organization; work; aspects of self-development; work environment; salary, benefits & welfare; company commitment and value. The six aspects are described in 25 dimensions which analyzed with Factor Analysis using SPSS. The results showed that of the 25 dimensions supported by three factors and given a new name, namely Contentedness; Well-Being; Salary. Furthermore, these three factors are used as a reference for the allocation of employee costs in the Work Plan and Corporate Budget (RKAP), where Contentedness gets a proportion of 10%; Well-Being 54%; Salary 36%. The advice given on the results of this study is because the factors of employee satisfaction are a very significant influence on employee performance and improve performance, the allocation of employee costs for budgeting continues to be carried out and evaluated for realization.

Studimi “Vlerësimi i Politikave/Programeve dhe Buxheteve nga Perspektiva Gjinore” u përgatit nga Qendra “House of Europe” me mbështetjen e Fondit për Zhvillimin e Gruas i Kombeve të Bashkuara (UN Women). Për realizimin e studimit punoi grupi i punës i përbërë nga: Valbona Jaupllari, Albana Ahmeti, dhe Klodjan Seferaj. Objektivi kryesor i këtij studimi është vlerësimi i programeve dhe politikave lokale, procesit të hartimit të buxhetimit dhe miratimit të zërave të tij nga këndvështrimi gjinor dhe përcaktimi i hapave të mëtejshëm për marrjen e masave për aplikimin e një buxhetimi gjinor duke patur në konsideratë nevojat e të gjithë grupeve në nevojë dhe në mënyrë të veçantë për kapërcimin e barrierave gjinore.
Për realizimin e studimit janë përdorur disa instrumenta si: vrojtim në komunitet, intervista gjysëm të strukturuara me drejtues të institucioneve në nivel vendor, përfaqësues të OJF-ve, medias, etj; fokus grupe me përfaqësues të komunitetit si dhe analizë e studimeve, raporteve, statistikave dhe  buxhetit të bashkisë së Beratit për vitet 2010, 2011 dhe 2012.

Rehabilitation and Irrigation network improvement project activities is one of the budget codes containing in Budget Implementation List (DIPA) of Irrigation Institution in South East District using unit price contract. Budget planning in the project is always set based on the experiences without using special method. So that it is required the certain method to find out the works affected in the project and existing budget planning accuracy level to reduce raising cost from the pre construction calculation using estimation price (HPS) before the project is tendered. The objective of this study is to identify the works that significantly affect the total project cost and to get cost model and project accuracy by using CSM Method. The result of this study shows that the stone masonry work (X4) is the most afected work to the budget planning in rehabilitation and Irrigation network improvement project as 74.90% to the works total cost. With the cost estimation accuracy level using Cost Significant Model is around (-11.72%) to 31.31%, and accuracy level average is 7.18%; the difference between CSM and HPS actual cost is Rp. 633,566,690 (1.07%) or CSM is bigger that HPS actual cost with the accuraci level is 6.92%.

This paper discusses and highlights financial problems faced by everyone in the world. Factors such as spending behaviour and financial literacy are discussed in detail in this paper, along with current efforts to combat financial illiteracy. From this, a solution is proposed in the form of a mobile application, which can help users of all age range to budget, spend smart, and take advantage of discounts and promotions. To further justify the need of this solution, the author performed an online survey, in which participants pointed towards in favour of the proposed solution. This solution will be created in hopes of increasing the financial management capabilities of many individuals.

بالرغم من اختلاف المبادئ والقواعد التي يقوم عليها إعداد الموازنة العامة بين الاقتصاد الوضعي والاقتصاد الإسلامي، وذلك وفقا لمفهومها وأهدافها في كل اقتصاد، التي تتفق في بعض النقاط، وتختلف في البعض الآخر، إلا أنها تعد الأداة المالية التي يتم من خلالها ضبط نفقات وإيرادات الدولة، بطريقة متوازنة قدر الإمكان.
لكن قد تؤثر بعض الظروف الخاصة التي يواجهها الاقتصاد على هذا التوازن فيسبب عجزا في الموازنة، تعمل الدولة على تمويله من خلال تقليص نفقاتها العامة إن أمكن ذلك، أو من خلال الحصول على موارد جديدة لتغطية هذا العجز، سواء من خلال فرض ضرائب ورسوم جديدة لتعزيز الحصيلة الجبائية، أو من اللجوء إلى الاقتراض داخليا أو خارجيا، أو اعتماد التمويل التضخمي، وهذا في النظام الوضعي، بينما يتم الاعتماد في النظام الإسلامي على كل من الزكاة والوقف كأساليب تقليدية لتمويل العجز، أو أساليب حديثة كسندات المضاربة، وأسهم المشاركة والإنتاج، وعقود الاستصناع والإجارة وغيرها.   

Despite the differences in principles and rules on which the preparation of the general budget is based between the traditional economy and the Islamic economy, according to its conception and its objectives in each economy, which correspond in certain points, and differ in others, it is the financial instrument by which the expenditure and the receipts of the State are controlled in a balanced way as much as possible.
However, some of the special circumstances which the economy may encounter can affect this balance, which leads to a budget deficit, which the State finances by reducing its public expenditure, if possible, or by obtaining new resources to cover this deficit, either by imposing new taxes to strengthen tax revenue, or by using internal or external borrowing, or by adopting inflationary financing, and this in the traditional system, while the Islamic system is based both on Zakat and Waqf as traditional methods of financing this deficit, as well as on modern methods like Mudharaba, Mucharaka, Istisna'a and Ijara and others.

Resumen:
Para el Estado colombiano algunos municipios han sido ineficientes en el manejo, evaluación, control de las finanzas públicas y su desempeño fiscal, motivo por el cual se aborda el tema de la importancia  sobre estructuración, fortalecimiento y saneamiento fiscal y financiero de los municipios del departamento de  Antioquia. La presente investigación tiene como propósito el realizar un diagnóstico a los factores que están afectando el desempeño fiscal de los municipios de Antioquia, en especial a Cocorná, lo que va en contravía de los procesos gubernamentales; afectando significativamente la inversión social. Así pues, se evalúa el riesgo que corren algunos municipios de Antioquia de perder la categoría por su bajo desempeño en la administración de la hacienda pública, ya que dejan por fuera la optimización y la maximización de los recursos y el patrimonio  público, debilitando la estabilidad de las finanzas públicas como herramienta para la gestión.

Abstract:
For the Colombian Government some municipalities have been inefficient managing, evaluating, and controlling its public finances and fiscal performance; for this reason, this article presents the importance about structuring, strengthening, fiscal consolidation and financial reconstruction of municipalities of the  Department of Antioquia. The present investigation has the purpose to make a diagnosis of the factors that affect the fiscal performance in the municipalities of Antioquia, especially Corcorná. Such fiscal performance  goes against the governmental processes; affecting significantly social investment. Thus, this article evaluates the risk that some municipalities of Antioquia run of lose the category for its underperforming in the management of the public purse, considering that they are leaving out the optimization and maximization of the resources and public heritage, debilitating the stability of the public finances as a tool for management.

In June 2018, the European Commission released a number of proposals addressing aspects of the European Union's upcoming Multiannual Financial Framework for the 2021-2027 period. From a migration-policy perspective, the proposals under the "Migration and Border Management" heading, engaging with the internal aspects of migration, and those under the "Neighbourhood and the World" heading, engaging with the overall external action of the Union, are the most noteworthy and controversial. This is down to their securitisation of the language of migration and their designation of development funds for the purpose of deterring migration. Although the final version of the proposals is not yet ready, examining the drafts is a worthwhile endeavour because it enables a better understanding of the rough shape of migration management in the EU for the foreseeable future. It also offers the chance to outline more coherent and balanced EU external actions through raising alternative proposals.

Peço que me acompanhem nesta breve reflexão, em que só tocarei nas questões principais.
...
Vejo com crescente apreensão a escandalosa demagogia reinante, veiculada por dirigentes partidários, da esquerda à direita.
...
Os verdadeiros problemas do País estão reduzidos à “mercearia do dia-a-dia”, analisados os seus discursos e atitudes dos últimos tempos.
Isto tanto por parte dos dirigentes da esquerda, como da dita direita.

TURKEY’S SECURITY PERCEPTION AND DEFENSE EXPENDITURES IN THE
BUDGET IN THE FIRST YEARS OF THE REPUBLIC (1924-1929)
Considering the occupations of the Allied States after the Armistice of Mudros, the strategically
determined places were vital for the heart of the Ottoman Empire, that is, places of economic
importance. Undoubtedly, the historical reasons behind the occupied Turkish homeland, as well
as the economic importance of these regions, have a great role. The notables of the young
Turkish Republic were also aware of the importance of economic issues as well as defense for
the survival of the state, and in this context, they tried to direct defense expenditures and other
expenditure items with scarce resources. But how to optimize this balance was important.
The first priority for the young Turkish Republic, which took over the Ottoman industry under
the control of minorities and foreigners, was to realize the development move under the
umbrella of survival. For a newly established state, the war industry and regional production
places of the war industry were very important, which would guide other industries. The
production of weapons, ammunition, tools, equipment, materials and spare parts, which are all
kinds of war industry products that will be needed for the survival of the state in case of
mobilization and war, and their contribution to the country’s economic structure were
important. However, the stock of capital available was very limited. For this, it was necessary
to wait until 1929 and give priority to agriculture, trade and banking.
It is very important to deal with the events after the establishment of the Republic of Turkey in
terms of economic history in terms of revealing the characteristic features of the period, namely
the structural appearance of the society and the route of the state’s upper mind. In order to make
sense of the economic history of this period, it is necessary to take into account what has been
done for the security of the country in the national economy. Thus, the analyzes reveal more
concrete issues. In the paper, the defense expenditures in the context of the national budgets
and the perception of security in the period before the Great Depression of 1929 (1924-1929),
when the Republic of Turkey applied the liberal economic model, will be revealed.

Ethiopia has made a great effort in recent years to improve maternal, newborn, child health outcomes, however, the uptake of services in Somali Region of the country is still very low. The study was a cross-sectional descriptive survey using qualitative methods, and the participants were key individuals involved in the management of health systems and knowledgeable about on health service delivery in the study sites. The study aimed to explore the budgeting process at the woreda (district) level and its effect on the utilization of equitable quality health services in the region. The woreda health officers determined what is included in the budget of the health facilities without active participation of stakeholders such as health care providers or the community members. Their knowledge and understanding of the planning and budgeting processes varied and little or no support available to them. This suboptimal budgeting process impacts negatively on the quality of health care services being provided, with shortages of essential drugs identified as a major barrier affecting utilization. The need for better budgeting process at the woreda level which could perhaps involve a range of regional level, woreda level and citizen level measures and active participation. This include the implementation of clearer guidelines from regional level, maybe the introduction of standard formulae that ensures that each health centre receives certain percent of overall health budget and specific percentage to be allocated for drugs and supplies and other essential services instead of each woreda official deciding on how much is to allocated arbitrarily.

La investigación da seguimiento, desde un lente político/institucional conocido como «the policy making process», al presupuesto en salud para entidades federativas en México en el periodo 2010-2017. El objetivo de la investigación es observar la influencia de variables político/institucionales en la asignación con énfasis en el Órgano Ejecutivo y Legislativo en tres legislaturas (LXI, LXII y LXIII) y dos sexenios (uno con presidencia del Partido Acción Nacional (PAN) y otro con presidencia del Partido Revolucionario Institucional (PRI)). Se observaron dos relaciones: 1. La relación entre el partido político en la presidencia y el partido político del gobernador de cada entidad. 2. La relación entre el partido político con mayoría en la Cámara de Diputados y el partido político del gobernador de cada entidad. Las relaciones se observaron a través del cálculo de medias aritméticas de asignación por sexenio para: 1. Entidades gobernadas por el mismo partido que ostenta la presidencia 2. Todas las entidades federativas y 3. Entidades gobernadas por la oposición. Encontramos que durante el sexenio del PAN no se observa politización, las entidades gobernadas por la oposición incluso recibieron en promedio más recursos. Con el PRI sin embargo, entre 2013 y 2017 de manera sistemática e ininterrumpida la cantidad promedio de recursos asignados a entidades federativas gobernadas por su partido siempre fue mayor. Además, en todos los años en los que el PRI tuvo mayoría absoluta en la Cámara de Diputados (2010-2017) las entidades gobernadas por el PRI recibieron en promedio más recursos en salud que las entidades gobernadas por la oposición. / Research analyzes, from an institucional/political perspective known as «the policy making process», health budget allocation for localities in México during 2010-2017. The main objective of the research was to observe the influence of political/institutional variables of allocation focusing on the Executive and Legislative branch in two presidential periods and three legislatures. Two types of relations were observed: 1. The relationship between political party at the presidency and political party at each entity. 2. The relationship between political party with majority in the Lower Chamber and political party governing the entity. The relations were observed through arithmetic averages of allocation for each period for: 1. Localities governed by the same political party than the presidential one 2. All localities 3. Localities governed by opposition. We found that politisation of allocation depends on the political party at the presidency. During the presidency of Partido Acción Nacional (PAN) we do not observe more allocation towards entities governed by PAN, on the contrary, entities governed by opposition received in average more health resources. With Partido Revolucionario Institucional (PRI) however, we observe a clear politisation of health resource allocation. Between 2013-2017 every year there is a coincidence between PRI presidency and resource allocation for localities governed by PRI. Also, every year PRI had majority in the Lower Chamber (2010-2017) entities governed by PRI received in average more health resources than entities governed by opposition.

VOJVODINA AND DIRECT TAXES AROUND 1925: HAD ANY ROBBERY TAKEN PLACE?

The article discusses the claim made by the authors of the so called
autonomous option in Vojvodina that Vojvodina was excessively burdened with high taxes or even robbed by Yugoslav and Serbian authorities in 1920’s, and consequentially degraded and impeded in its development. Closer economic and historical analysis shows that these
claims are not true, and that they are based on ignorance of the tax system, inaccurate data and poor reasoning.