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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...

The role of facilitation as a modern tool for developing proactive budgeting in the Russian public finance system has been studied. The research analyzes the theoretical and methodological foundations of facilitation, it...

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...

Materias / palabras clave: Business and Economics; Budgeting; Negocios y Economía; Presupuesto

Materias / palabras clave: Negocios y economía; General; Business and Economics; Presupuesto; Budgeting

Materias / palabras clave: Negocios y economía; General; Business and Economics; Presupuesto; Budgeting

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...

Estimamos una matriz completa de interrelaciones de demanda entre 25 productos agropecuarios no elaborados al nivel mayorista. Llegamos a este resultado restringiendo la teoría clásica del consumidor por medio del supu...

Severas limitaciones al uso de la teoría clásica de la conducta del consumidor como base del análisis empírico surgen del gran número de parámetros dentro de las ecuaciones de demanda, de la dificultad de definir c...

Se parte de la aceptación de que toda conducta racional implica una adhesión al Bien, o al Mal. El Bien, un "valor", es definido como todo aquello que está en armonía con Dios. Luego de proponerse una determinada "fu...

Tesis de Maestría Public budgets are a reflection of social and economic priorities of each government. Taking into account that public policies have a differential impact on men and women, they become a key element in ...

Reseñas de las siguientes obras: Guía del lector; The role of national libraries: a reassesment por Maurice B. Une; Management by objectives por Ceorge S. Odióme; The moving finger "accesses" por Susan Spaeth Cherry; ...

Materias / palabras clave: public finance, public economics, public budgeting, tax law, taxation; Law: Law in general. Comparative and uniform law. Jurisprudence: Comparative law. International uniform law: Public finance; Social Sciences: Finance