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BackgroundE-budgeting is expected to improve transparency, traceability, plan–budget consistency, and accountability in local public financial management. However, in mandatory-use settings, formal system use does not ...

Este artigo sugere a necessidade da mudança de enfoque dos estudos sobre as novas instâncias de participação na gestão de políticas públicas, surgidas na redemocratização brasileira. Afastando-se da literatura q...

Background: Participatory budgeting (PB) techniques have emerged to promote democratic engagement with local government to influence local government expenditures and ensure priorities of all role-players are incorporat...

Direct democracy, the tradition of which dates back to ancient Athens, is now widely practised in many countries around the world. In this paper, a case study of participatory budgeting is given as an illustration of how...

Financial management is a crucial skill that individuals of all age ranges should acquire and master. It offers a transparent view of our financial status, enabling us to comprehend where our expenses are directed and ma...

The article presents the results of a study on determining the impact of gender initiatives on indicators of gender equality in Ukraine. For analysis, the authors chose the Gender Development Index and the Gender Inequal...

The article elucidates the status and prospects of protecting real estate of educational institutions at the regional level under martial law. The article provides a comprehensive definition of the legal mechanisms for e...

Nitrogen (N) is essential for global food production, yet its inefficient use leads to widespread environmental degradation and contributes significantly to climate change. This focus issue of Environmental Research Lett...

The article is devoted to the problem of using the methods of statistical analysis in the financial management processes in the conditions of uncertainty. A review of theoretical studies showed that efficiency of decisio...

Humans utilise about 40% of the earth’s net primary production (NPP) but the products of this NPP are often managed by different sectors, with timber and forest products managed by the forestry sector and food and fibr...

In current conditions, budget security is one of the essential components of financial security. The budget is the leading financial plan of the state and reflects most of the economic processes in the country; it also r...