Expenditures

The paper focuses on the analysis of income and expenditure of Czech households with regard to their indebtedness. The main goal is capturing the global differences between indebting and money saving households. Attention is also given to the nature of the distribution of income and expenditures and changes in the structure of household expenditure that occurred in the period 2002-2007. The paper has been created with the support of the grant project of the Grant Agency of the Czech Republic 402/09/0515 "Analysis and Modelling of Financial Power of Czech and Slovak Households”.

Bangladeshi earnings capable residents plan to finance from their bonuses, salaries, and savings etc. as the sources of festival financing to meet the expenditure related to celebrate the festivals. Peoples spent more on purchasing dress, festivals items for the festival day entertainment and transportations.  Study finds that males are spending more than the females to celebrate the festivals. Study finds positive correlation between festivals financing and expenditure. However, there is a negative correlation exists between the scope of savings and festival expenditures. Bangladeshi people have a little chance to save from festival financing.  Ranking shows that, peoples give more emphasize on religious festivals than other types of festivals like family festivals, social festivals, national festivals etc. To celebrate festivals, people spend more on purchasing new dresses. People can save a portion of money during festivals if they reduce the purchasing more than one new dress and reduce the festivals items to entertain.

This paper examines the current system development processes of three major Turkish banks in terms of compliance to internationally accepted system development and software engineering standards to determine the common process problems of banks. After an in-depth investigation into system development and software engineering standards, related process-based standards were selected. Questions were then prepared covering the whole system development process by applying the classical Waterfall life cycle model. Each question is made up of guidance and suggestions from the international system development standards. To collect data, people from the information technology departments of three major banks in Turkey were interviewed. Results have been aggregated by examining the current process status of the three banks together. Problematic issues were identified using the international system development standards.

CENTRALIZED OR AGENCY CONTRACT Identifies if the contract is a centralized or agency contract CONTRACT CATEGORY Categorizes the goods or services being procured METHOD OFAWARD Describes how the contract was awarded NUMBER OFBIDS Number of bids received for the contract CONTRACT NUMBER A number assigned by the agency to uniquely identify a contract CONTRACT DESCRIPTION A brief description of the contract VENDOR NAME The contractor's name VENDOR ADDRESS The address of the contractor CONTRACT START DATE The month, day and year the contract starts CONTRACT END DATE The month, day and year the contract is scheduled to end APPROVAL DATE The month, day and year the contract was approved APPROVER Indicates if contract was approved by the agency or by OSC after a pre-audit CONTRACT AMOUNT The maximum dollar amount that can be expended according to the terms of the contract FISCAL YEAR EXPENDITURES Amount spent against the contract during the fiscal year (4/1/2014- 3/31/2015)

This paper aims to analyse the expenditure and consumption of a noble family from Trentino, the Bossi Fedrigotti, in the nineteenth century. The origin and evolution of the family assets are traced from the fifteenth to the nineteenth century as they shifted from transport to trade, from trade to finance, and finally from finance to agriculture. The research is based on the household budgets and investigates the type, composition and variations in expenditures during two benchmark decades, 1835-44 and 1855-64. The relatively small share of expenses for food as compared to leisure, cultural activities, charity and conspicuous consumption reflects the family’s quest for social status and reputation, leading to the obtainment of a noble title in the eighteenth century. The Bossi Fedrigotti represented a pillar in the economic system of Rovereto, which they actively supported through a variety of economic and non-economic actions, helping the city to prosper and advance.

This study examines the effects of Fiscal Decentralization on Economic Growth in the context of Pakistan. The current structure of fiscal arrangements in Pakistan consists of three tiers, federal, provincial and local. Resources are distributed among these tiers through National Finance Commission (NFC) and Provincial Finance Commission (PFC) awards. Besides, local governments also receive random transfers including special/development grants, discretionary funds of parliamentarians and executives, etc. Empirical theorists postulate that Fiscal Decentralization may have positive effects on economic growth due to its efficiency advantages. However, it may have negative effects on economic growth and brings macroeconomic instability when it is not accompanied by enhancing the skill of local government apparatus and by better political accountability. Following Barro (1990) and Davoodi & Zou (1998) theoretical models of fiscal decentralization, the study in hand has developed a model a...

The Return-On-Investment (ROI) rate, when determined and positively proven, may be the most effective tool for marketing a library. ROI is a cost-and-benefit analysis that determines whether money spent on the library produces a positive return. Proving and communicating a library's value to its governing board or constituents is increasingly necessary for law libraries to survive and flourish. A ROI analysis may be difficult to undertake if the library works in a not-for-profit setting, and requires a set of criteria different from those used for libraries in the for-profit setting. Although the ROI is a time-consuming and difficult analysis, libraries should take advantage of this instrument.

In Turkey and European Union, the expenses spared for the prevention of pollution and environmental degradation, the recovery of the environment, and pollution elimination are called environmental expenditures. Environmental tax application is maintained according to the Polluter Pays Principle and within the framework of public collection provisions regarding the collection of these expenses from the polluter. In this study, a long-term relationship between the variables were examined using data from total environmental protection taxes in Turkey and from the Eurostat database of 30 countries from the European countries and total environmental protection expenditures (million/euro) covering the span between 2008-2018. In this study, Panel VAR and Panel VAR Granger Causality Analysis were conducted by investigating the 1st and 2nd generation panel cointegration tests. Results showed that there is a long-term positive correlation between environmental taxes and environmental protection expenditures which is statistically significant.

Between the second and the third century A.D., after centuries characterized by nearly continuous growth, the Roman Empire experienced a profound crisis. Evidence of this crisis comes from important economic signals, such as the fineness of coins and the number of shipwrecks in the Mediterranean Sea. After showing that the empire’s economic decline had already begun in the second century A.D., we will outline a hypothesis about the causes of the fall, based on the de-specialization of the Roman economic system, which prevented it from continuing its evolution towards modernity, leading it instead along a path of progressive implosion.

This study examines the effects of Fiscal Decentralization on Economic Growth in the context of Pakistan. The current structure of fiscal arrangements i n Pakistan consists of three tiers, federal, provincial and local. Resources are distributed among these tiers through National Finance Commission (NFC) and Provincial Finance Commission (PFC) awards. Besides, local governments also receive random transfers including special/development grants, discretionary funds of parliamentarians and executives, etc. Empirical theorists postulate that Fiscal Decentralization may have positive effects on economic growth due to its efficiency advantages. However, it may have negative effects on economic growth and brings macroeconomic instability when it is not accompanied by enhancing the skill of local government apparatus and by better political accountability. Following Barro (1990) and Davoodi & Zou (1998) theoretical models of fiscal decentralization, the study in hand has developed a model ...

This paper provides a statistical evaluation of the methodology of the NSF funded Six Cities
Project. The project develops a methodology for surveying densely inhabited areas by processing
diachronic remote sensing imagery to create habitation strata or urban classes. These classes
become part of a sampling strategy which gives every pixel associated with habitation a specified
chance of selection and then draws a representative sample of pixels. These pixels become center
points for household surveys which can study a variety of issues including health, environment,
livelihood strategies, demographics and household labor, expenditures and income. The
methodology lends itself to GIS construction and the generation of data that can be easily
compared and can be of maximal use to municipalities, governments, scholars and NGOs. It also
provides a long term basis for inexpensive surveys that can have a high claim to reliability and
representativity.

Cet article pourvoit une évaluation statistique de la méthodologie du projet Six Cities financé
par NSF. Le projet développe une méthodologie pour l’enquête des endroits à habitation dense à
travers l’usage des images satellitaires à fin de créer des strates d’habitation ou des classes
urbaines. Ces classes deviennent une part d’une stratégie d’échantillonnage qui donne à chaque
pixel correspondant à une zone d’habitation une chance déterminée d’être sélectionné et procède à
un tirage de pixel pour créer un échantillon représentatif. Chaque pixel devient le centre point
d’une enquête de ménage qui peut étudier une variété de sujets y inclus: la santé, l’environnement,
les stratégies de survie, la démographie, le travail au ménage, les dépenses et les revenus. La
méthodologie se prête à la création d’un SIG et la génération des données facilement comparable
et à haute utilité aux municipalités, aux gouvernements, aux chercheurs et aux ONGs. Elle
pourvoit aussi une base à long terme pour les enquêtes à bon prix qui puissent prétendre à une
fiabilité et représentativité élevée.

Este artículo proporciona una evaluación estadística de la metodología del proyecto
financiado por NSF de seis ciudades en Africa. El proyecto desarrolla una metodología para
examinar áreas de habitación densa a traves del procedimiento diacrónicó de imágenes remotas
con el fin de crear estratos de habitación o clases urbanas. Estas clases forman parte de una
estrategia de ejemplar que da cada pixel asociado a la habitación una probabilidad especificada de
la selección y después selecciona una muestra representativa de pixeles. Estos pixeles se
convierten en puntos de centro para las encuestas de casa que pueden estudiar una variedad de
problemas incluyendo salud, ambiente, las estrategias del sustento, labor y demográficas de casa, y
los gastos e ingresos. La metodología se presta a la construcción y la generación de los datos que
se pueden comparar fácilmente y pueden estar de uso máximo a los municipios, a los gobiernos, a
los investigadores académicos, y a los ONGs. También proporciona una base a largo plazo para
los reconocimientos baratos que pueden tener una alta pretensión a la confiabilidad y a la
representatividad.

This study examines the effects of Fiscal Decentralization on Economic Growth in the context of Pakistan. The current structure of fiscal arrangements in Pakistan consists of three tiers, federal, provincial and local. Resources are distributed among these tiers through National Finance Commission (NFC) and Provincial Finance Commission (PFC) awards. Besides, local governments also receive random transfers including special/development grants, discretionary funds of parliamentarians and executives, etc. Empirical theorists postulate that Fiscal Decentralization may have positive effects on economic growth due to its efficiency advantages. However, it may have negative effects on economic growth and brings macroeconomic instability when it is not accompanied by enhancing the skill of local government apparatus and by better political accountability. Following Barro (1990) and Davoodi & Zou (1998) theoretical models of fiscal decentralization, the study in hand has developed a model a...

The purpose of this article is to analyze the control of local budget expenditures in Ukraine under the influence of the crisis caused by COVID-19 and to find ways to improve the internal financial control of expenditures of budgetary organizations. The relevance of the study is due to the need to create a system of separation of powers and responsibilities in the public sector on the basis of ensuring economical, efficient, effective and legal use of budget resources to achieve the goals set by the organization. The study was conducted on the basis of data from Ukraine. Expenditures of budgetary institutions as an object of internal financial control are considered. The analysis of control of expenses of local budgets is carried out. It is established that Ukraine needs further reform of the state financial control of expenditures of budgetary institutions - in the direction of decentralized control. It is proved that the creation of a modern information and analytical resource optimizes the accounting and control system, which will lead to the introduction of more effective mechanisms for administration, de-shadowing of the economy and increasing control over budget expenditures. Thanks to digital technologies, the economic activity of budgetary institutions will become more transparent, risk assessment will be optimized and the capabilities and effectiveness of the system of internal financial control of expenditures will increase.