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In order to publicize the Next Generation funds (which will provide €806.9 billion in 2020 prices), each EU member state has had to create a portal that brings together all the information related to this instrument in accordance with the reference regulations. This study analyses the quality of the websites of the countries with the most resources: Spain, Italy, France, Germany, Poland, Greece, Romania, Portugal, Hungary, and the Czech Republic. Based on a validated protocol, the technical aspects, accessibility and search engine, structure and content, as well as the support of the help desks are reviewed. The results reveal that the best performing portals are Spain, France, Germany, and Italy; and that many portals suffer from incomplete, asymmetric and inaccessible information. Moreover, there is no complete correspondence between the countries that receive the most funds and those that are communicating the best. [ABSTRACT FROM AUTHOR]

The relevance of the study is due to the need to improve the efficiency of budget investments in the Republic of Kazakhstan. Performance audits of the use of these investments will reveal opportunities to optimize expenditures and increase the overall socio-economic impact, which is significant for the sustainable development of the country. In order to improve the efficiency and socio-economic return of budget expenditures, this study is focused on evaluating the efficiency of budget investments during the performance audit. This study is aimed at reviewing the role and capabilities of the performance audit, as a mechanism of public financial control of budget investments. Data Envelopment Analysis (DEA) is used as a method for evaluating efficiency. Taking into account the reference management, the DEA algorithm is proposed to address the issue of limited input and output data to evaluate the national socio-economic development indicators. The special study of the budget investments’ technical performance in the regions of Kazakhstan shows that this method can be used since it improves the flexibility and performance of evaluation in the performance audit. The stability of the concept of performance audit is therefore confirmed, showing the need for a periodic revision of the legislative and methodological base. The study highlighted the main challenges of performance audit of budget investments in the Republic of Kazakhstan and provided recommendations for improvement.

New rainfall records were registered in the southeastern region of Brazil during February 2023. The amount of rain in the north coast region of the State of São Paulo was more than 650 mm in less than two days. Landslides and tragedies with a socioeconomically vulnerable population marked this climatic extreme. The country has a regulatory system that suggests the elaboration and implementation of municipal public policies aimed at territorial organization, environmental conservation, and the prevention of disasters induced by natural hazards. In addition, both federal and state funds earmarked for such hazard's prevention have been underutilized over the last decade. In addition to this current devastating climate episode, other events were registered in this decade, reinforcing that financial governance is a key challenge to face the climate crisis in Brazil. The predicted future extreme events in different regions of Brazil will require a different governance system to minimize social inequality, seek sustainable alternatives for urban environments and manage to adapt cities for the challenges posed by climate change.

Copyright of Revista Română de Drept al Afacerilor is the property of Wolters Kluwer Romania and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This research analyzes the effectiveness of public support for innovation in the form of matching grants on productivity and on R&D intensity of manufacturing and service firms in Colombia, paying special attention to the impact of those funds aimed specifically at strengthening the innovation system. Results show that firms that received public funds for innovation have obtained significant improvements in productivity and have made greater efforts in R&D activities (compared to firms that did not receive matching grants). This suggests that public funds devoted to strengthening linkages among the different actors in the innovation system and to providing financial incentives to invest in R&D activities are effective mechanisms in the development of absorptive capacities, ultimately affecting both the learning process and the competitiveness of firms. These findings are particularly relevant for the design of public policies in developing countries, where innovation is a necessary condition for catching-up and economic upgrading. [ABSTRACT FROM AUTHOR]

The realization of budgetary discipline enforcement is provided through procedural application of substantive rules. One of the key stages of such process is supervision of the public funds management. The article aims to explore the similarities and differences of the budgetary enforcement regulatory framework in respect to the supervisory procedures among Visegrád countries. The article concludes that the budgetary discipline supervisory procedures are considerably similar. Minor differences in the supervision in public funds management amongst the Visegrád countries are furtherly discussed in the article. Utilizing a comparative method of research, primarily based on a questionnaire survey conducted by the authors, and responded to by a team of legal scholars, this article offers valuable insight for the legal scholarship and policymaking within the Visegrád countries. [ABSTRACT FROM AUTHOR]

This paper presents a comparative analysis of state special funds in Poland and Uzbekistan, focusing on their legal dimensions within the framework of financial law. State special funds play a vital role in the allocation and management of public resources, serving as targeted financial mechanisms to address specific needs and promote socio-economic development. However, there is limited comparative research examining the legal frameworks and operational aspects of these funds in different jurisdictions. This study aims to fill this gap by conducting a comprehensive analysis of state special funds in Poland and Uzbekistan, providing valuable insights into their legal frameworks, objectives, structures, and operational mechanisms. The research objectives of this study include examining the legal frameworks governing state special funds in both countries, analysing their objectives and operational mechanisms, identifying similarities and differences, and assessing their effectiveness and challenges. By achieving these objectives, this study aims to contribute to the enhancement of financiallaw practices in both jurisdictions and to provide knowledge for improving the legal frameworks and operational efficiency of state special funds. [ABSTRACT FROM AUTHOR]

In order to publicize the Next Generation funds (which will provide €806.9 billion in 2020 prices), each EU member state has had to create a portal that brings together all the information related to this instrument in accordance with the reference regulations. This study analyses the quality of the websites of the countries with the most resources: Spain, Italy, France, Germany, Poland, Greece, Romania, Portugal, Hungary, and the Czech Republic. Based on a validated protocol, the technical aspects, accessibility and search engine, structure and content, as well as the support of the help desks are reviewed. The results reveal that the best performing portals are Spain, France, Germany, and Italy; and that many portals suffer from incomplete, asymmetric and inaccessible information. Moreover, there is no complete correspondence between the countries that receive the most funds and those that are communicating the best.

This paper explores the legal policy of nuclear damage compensation laws. As a specialised sector of nuclear law, the legal regimes on nuclear civil liability aim to provide timely and effective compensation to third parties, while also addressing the special policy concern of ensuring the sustainable development of the global or national nuclear industry. The paper examines the international methods of establishing major principles of liability with the corresponding rules and regimes to balance the interests of the parties involved. Comparatively, there is great uncertainty surrounding Chinese rules and principles of nuclear liability. Therefore, this paper suggests accelerating the enactment of a Chinese law specifically addressing nuclear damage compensation, aligning it with the national strategy and prospects of civil nuclear energy in China. Additionally, issues closely related to nuclear damage compensation, such as nuclear insurance policies, operation and supervision of national public funds and the use of alternative dispute resolution to settle nuclear disputes, are also discussed. [ABSTRACT FROM AUTHOR]

The relevance of the study is due to the need to improve the efficiency of budget investments in the Republic of Kazakhstan. Performance audits of the use of these investments will reveal opportunities to optimize expenditures and increase the overall socio-economic impact, which is significant for the sustainable development of the country. In order to improve the efficiency and socio-economic return of budget expenditures, this study is focused on evaluating the efficiency of budget investments during the performance audit. This study is aimed at reviewing the role and capabilities of the performance audit, as a mechanism of public financial control of budget investments. Data Envelopment Analysis (DEA) is used as a method for evaluating efficiency. Taking into account the reference management, the DEA algorithm is proposed to address the issue of limited input and output data to evaluate the national socio-economic development indicators. The special study of the budget investments’ technical performance in the regions of Kazakhstan shows that this method can be used since it improves the flexibility and performance of evaluation in the performance audit. The stability of the concept of performance audit is therefore confirmed, showing the need for a periodic revision of the legislative and methodological base. The study highlighted the main challenges of performance audit of budget investments in the Republic of Kazakhstan and provided recommendations for improvement. [ABSTRACT FROM AUTHOR]

Local government is closer to the citizens and serves as a vehicle for democracy and service delivery in South Africa. Municipalities in South Africa face a significant challenge when it comes to managing public finances to provide effective and efficient services. Corruption, financial mismanagement, wasteful and fruitless expenditure, irregular expenditures, governance failure, lack of consequence, management, insufficient skills, and capacity are among the challenges. These factors have delivered an enormous setback to service delivery, and citizens are bearing the brunt of the burden. The most difficult situation in local government is that municipalities' finances are deteriorating year after year. According to the Auditor General of South Africa (AGSA), "the audit outcomes were in a poor state at the end of the previous administration's term, and this state did not improve in 2021-22." It is critical for the local government sphere to promote financial sustainability because most South African citizens rely on government services because the economy no longer provides favourable economic benefits such as employment that citizens can leverage. The goal of this paper is to investigate how professionalising South African municipal public finances can help to stabilise public funds. The qualitative method was used, which included a review of secondary sources on the topic at hand. [ABSTRACT FROM AUTHOR]

We study the impact of public subsidies on the efficiency of performing arts through an empirical analysis of Italian theatres (including opera houses, permanent theatres, and theatre production companies), using an output-oriented approach. Firstly, we discuss the previous works on efficiency and its determinants in the presence of public subsidies. Secondly, the stochastic frontier analysis true random-effects model and the IV GMM second stage regressions are used together with a procedure to measure the marginal effects of subsidies. Our findings suggest that the impact of public funds on technical efficiency of the Italian theatrical firms is positive and significant. The elasticity of public subsidy on efficiency is smaller than one. However, the return on subsidies amounts to 87 on average. These returns vary between Italian performing arts sub-sectors, and are very high for theatre production companies, low for permanent theatres, and very low for opera houses. We also find that the technological progress is negative for the theatrical Italian sector and it leads to the decline in total factor productivity over time, providing empirical support to the presence of Baumol's disease in the sector. Overall, since Italian theatres technical efficiency could be increased at least by 25–27%, policy makers could work on public incentives in such a way as to avoid that, due to asymmetric information between government and theatrical firms, subsidies are provided (and criticised) indiscriminately. [ABSTRACT FROM AUTHOR]

The legal aspects of regulation of budgetary financing of social services have been analysed, and the main directions of improving the efficiency of the system of budgetary financing of social protection and social security of the population of Ukraine in modern conditions have been identified. Based on the analysis of scientific views, theoretical approaches to building a budget system in the context of social protection have been considered. The shortcomings of legal regulation of mechanisms for financing the provision of social protection services have been identified, and the main factors for improving the efficiency of budget financing and the inclusiveness of social protection have been described. The main task of the State in the context of social protection of the population is to fully and timely fill the relevant budgets and to finance social protection measures within the limits established by the budget. It has been noted that today the State system of budgetary funds management for financing social benefits remains one of the main components of the general and comprehensive social protection system of Ukraine. However, the practice of organising the budget process in Ukraine in the current socio-political conditions is characterised by an imbalance in the state and regional programmes of economic and social development. The main factors of disruptions in the functioning of the system of financing the social protection sector in Ukraine have been considered. There is a gradual reduction in the share of expenditures on social protection and social security from 30 % to 15 % of the consolidated budget in 2016–2022, while social spending is actually growing in monetary terms. It has been determined that although the Budget Code of Ukraine regulates the financial independence of local budgets by assigning to them the relevant sources of budget revenues, the actual level of revenue formation does not allow them to properly fulfil their own powers in the field of social protection of the population. It has been noted that in the context of decentralisation, amendments to the budget legislation should take into account the provision of real rights to pursue an independent socio-economic policy at the local level and at the same time ensure the effective exercise of their own and delegated powers. Provision of local and regional authorities with revenues sufficient to finance their powers should be done through decentralisation of budgetary funds, which will help to achieve a balance of regional and local budgets.

One of the most important stimulators for the economic situation of enterprises is conducting research, development and innovation activities. However, the costs of running these activities are so high that they exceed the financial capabilities of many enterprises. The financial remedy turns out to be state aid funds, which can bring a number of different benefits. The main purpose of this paper is to determine the non-financial results of supporting the Aviation Valley cluster through public aid for R&D&I. The article is based on a case study of a unit that raises significant funds for these activities. It defines the concepts of research and development and innovation activities, and discusses the development of these activities in Poland in the years 2011–2021. It also characterizes the non-financial results of supporting the Aviation Valley cluster via public aid funds for R&D&I, summarizing the most important achievements of the Aviation Valley.

Innovation is crucial for companies to stay competitive, provide value to customers, and generate profits. Likewise, research and development (R&D) is critical for companies to sustain productivity growth. Spain has lagged behind other countries in terms of R&D investment, with only 1.4% of its GDP allocated to R&D, well below the European average. To improve this situation, the government offers subsidies to stimulate R&D in Spanish companies. This study examines the profile of subsidized companies in Spain. The aim is to provide insight into the support for companies that apply for innovation subsidies by analyzing the profile of subsidized companies and identifying key variables influencing the success of obtaining innovation grants. The study is based on advanced estimation methods. Natural language processing (NLP), artificial neural network (ANN) techniques, and clustering are used to perform rigorous and robust analysis of the profile of subsidized companies in Spain. The study thus contributes to knowledge in the field of innovation subsidies

Having chosen a democratic development path, Ukraine is actively working to improve the quality of public finance management. Generally, public funds are not objects of forensic economic expertise. However, funds of the different institutions and associations operating within limits implemented by legislative norms become such objects due to numerous economic crimes. The article aims to reveal the essence and content of the concept of public funds, which will serve as the basis of special knowledge when performing a forensic economic expertise following the goals formed during pre-trial or court proceedings. The heuristic potential of public funds was revealed by clarifying the types of public funds recorded in the legislative field. The types of public funds were analyzed according to their classification features and characteristics in the economic and legal sense, which contributes to the organization of the research of public funds based on this classification and the tasks of forensic economic expertise. It was substantiated that the concept of “public funds of resources” is broader in content than the “public funds of cash resources”. Therefore it is proposed to distinguish them given their corresponding content component during the forensic economic expertise of operations with such objects of expert research. Mandatory criteria for the publicity of funds have been identified, such as public interest, the common (public) purpose of operation, non-commerciality, public-legal regime of operation of the fund of funds established by law, defined as a special object of public financial control, legally defined sources of income, forms distribution and form of use of the monetary fund. Additional classification features of funds of public funds have been established, which allows for their classification in the legal field.

A question of professional and scholarly interest to public administration is: What should state and local governments do with public funds received to produce public goods and services between the point of revenue collection and the time of their spending? Historically, the ethical answer has varied from (a) keep the money in safes and drawers until they are needed; (b) retain the funds in liquid accounts, such as checking accounts or other instruments, where they are on call; (c) invest in securities that provide investment incomes to governments, thereby adding value to public money. This article focuses on U.S. governments, and it examines what ethical considerations have influenced public managers' investment decision effectiveness over the last six decades. It identifies periods since the 1960s in ethical investment decision-making, and it notes that ethical considerations often influence public managers' decisions. The article concludes with a discussion on how contemporary public organizations can increase the value of taxpayers' money by investing in processes, understanding their policy environment, and developing the human capital of public managers in ethical decision-making. [ABSTRACT FROM AUTHOR]

The work aims to substantiate the notion of economy based on the analysis of the legal framework in the matter. Apart from the legislation on European funds, we are faced with the lack of a general regulation of the principle of economy in the framework regarding the activity of the legal entity. Only at the time of control we find the concept of economy, a fact that implies the lack of a normative logical structure, consisting in the absence of separation of the entity's activity from the control stage. [ABSTRACT FROM AUTHOR]

One of the most important stimulators for the economic situation of enterprises is conducting research, development and innovation activities. However, the costs of running these activities are so high that they exceed the financial capabilities of many enterprises. The financial remedy turns out to be state aid funds, which can bring a number of different benefits. The main purpose of this paper is to determine the non-financial results of supporting the Aviation Valley cluster through public aid for R&D&I. The article is based on a case study of a unit that raises significant funds for these activities. It defines the concepts of research and development and innovation activities, and discusses the development of these activities in Poland in the years 2011-2021. It also characterizes the non-financial results of supporting the Aviation Valley cluster via public aid funds for R&D&I, summarizing the most important achievements of the Aviation Valley. [ABSTRACT FROM AUTHOR]

The choices of the Public Administration (PA), the needs of the territory, the policies for the local economic development, the use of public funding constitute an inseparable combination aimed at creating development opportunities and therefore also to create work for the collectivity. In the current period characterized by globalization, the competitiveness of a territory can be facilitated by a PA responding to the needs of the time, that is, a real production organization capable of responding concretely, assuming a strategic role in the implementation of the development measures indicated in the economic planning tools and in the management of a large amount of public financial resources. In fact, the NRRP considers as a priority both the modernization of the Public Administration (PA) and the strengthening of the administrative capacity of the public sector, with the goal of engaging and spending the available financial resources with participatory and shared projects where the public-private partnership assumes a strategic role. Le scelte della Pubblica Amministrazione (PA), le necessità del territorio, le politiche per lo sviluppo economico locale, l’impiego dei finanziamenti pubblici costituiscono un connubio inscindibile finalizzato a creare opportunità di sviluppo e quindi di lavoro per la collettività. Nell’attuale periodo caratterizzato dalla globalizzazione, la competitività di un territorio potrà essere agevolata da una PA rispondente alle necessità del tempo, cioè una vera e propria organizzazione produttiva in grado di rispondere concretamente, assumendo un ruolo strategico nell’attuazione delle misure di sviluppo indicate negli strumenti di programmazione economica e nella gestione di un ingente quantità di risorse finanziarie pubbliche. Infatti, il PNRR reputa prioritaria sia la modernizzazione della Pubblica Amministrazione, sia il rafforzamento della capacità amministrativa del settore pubblico, con l’obiettivo di impegnare e spendere le risorse finanziarie disponibili con progetti partecipati e condivisi dove il partenariato pubblico-privato assume un ruolo strategico. È evidente quindi che programmare lo sviluppo dei territori e definire le modalità di utilizzo dei finanziamenti pubblici sia una funzione che coinvolge le Istituzioni pubbliche, a seconda delle rispettive competenze legislative, dal livello europeo rappresentato dall’Unione Europea fino ad arrivare a livello statale, regionale e lo- cale rappresentato dal Comune. È con questo approccio che il paper prova a dare un input centrando l’attenzione sul ruolo strategico delle Istituzioni, sia di livello locale che quelle sovraordinate, sia sulla necessità di conoscere gli strumenti di programmazione economica, al fine di comprendere quali tipologie progettuali mettere in atto utilizzando e ottimizzando i relativi finanziamenti pubblici messi a disposizione.

Controlling is essential for public organizations to deliver optimal performance. However, the existing literature lacks sufficient knowledge to help organizations implement better strategies to enhance control. Therefore, this study examined the concept of control in the public sector, its impact on organizational efficiency, and a key focus on implementation. This study adopted a mixed approach (qualitative and quantitative) to study control in the public sector. The literature review was used to gather qualitative data, and a survey was conducted among the managers working in Russian public organizations to determine their responses to controlling practices. The results were compared and analyzed to provide implications and recommendations. It was noted through the results that control in public organizations depends on various factors like controlling approaches and tools, organizational culture, the autonomy of management, and functional control of organizations. Each of these aspects contributes positively toward control and improves public organizations’ efficiency. Therefore, these aspects should be the core focus of public organizations to ensure greater control and efficiency. This research targeted this area to bridge the gap and determine the concept of controlling the Russian public sector. However, this research also has a limitation in that it has surveyed only 102 managers from different Russian public organizations. Doi: 10.28991/ESJ-2023-07-01-015 Full Text: PDF

Having chosen a democratic development path, Ukraine is actively working to improve the quality of public finance management. Generally, public funds are not objects of forensic economic expertise. However, funds of the different institutions and associations operating within limits implemented by legislative norms become such objects due to numerous economic crimes. The article aims to reveal the essence and content of the concept of public funds, which will serve as the basis of special knowledge when performing a forensic economic expertise following the goals formed during pre-trial or court proceedings. The heuristic potential of public funds was revealed by clarifying the types of public funds recorded in the legislative field. The types of public funds were analyzed according to their classification features and characteristics in the economic and legal sense, which contributes to the organization of the research of public funds based on this classification and the tasks of forensic economic expertise. It was substantiated that the concept of "public funds of resources" is broader in content than the "public funds of cash resources". Therefore it is proposed to distinguish them given their corresponding content component during the forensic economic expertise of operations with such objects of expert research. Mandatory criteria for the publicity of funds have been identified, such as public interest, the common (public) purpose of operation, non-commerciality, public-legal regime of operation of the fund of funds established by law, defined as a special object of public financial control, legally defined sources of income, forms distribution and form of use of the monetary fund. Additional classification features of funds of public funds have been established, which allows for their classification in the legal field. [ABSTRACT FROM AUTHOR]

The aim of the study is to establish the size, structure and financing trends of Bulgaria's agribusiness. Improving the liquidity and turnover of short-term assets of farms is a goal of paramount importance because it also improves profitability. This necessitates diversification of the sources and instruments to finance the operating capital, such as credits, leasing, factoring, forfeiting, etc. At micro- and macro-level, the provision of information for financial management purposes should be improved to facilitate the access to public and corporate financial markets of short-term and long-term funds for the agribusiness. Public financial markets in Bulgaria's agribusiness grew steadily from over BGN 1 billion/year during the first reference period of the common agricultural policy of the EU (2007--2013) to BGN 4 billion/year at the end of the 2014--2020 period. They also played an important role in generating reciprocal company financing of over BGN 3 billion/year of over BGN 7 billion/year of all financing in the sector. Structurally, short-term financing accounts for more than 2/3 to 3/4 of all financing. [ABSTRACT FROM AUTHOR]

Copyright of WISTA Wirtschaft und Statistik is the property of Statistisches Bundesamt and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This work approaches Early Childhood Education (ECE) in municipality of Salvador - Bahia, from the Project Pé na Escola, implemented in 2018 under the justification by executive branch of expanding enrollment in Early Childhood Education. This is a qualitative approach research which, for this article, a documentary analysis was performed of accreditation public notices of aforementioned project. Findings indicate that amounts allocated to private institutions to care of children from 2 to 5 years old have increased every year, and that information about quality of education offered by partner institutions is little known. It is concluded that expansion of vacancies in Early Childhood Education with public funds in private institutions results from the application of neoliberal principles in education field, threaten public education, and brings difficulties for social control of the quality of education. [ABSTRACT FROM AUTHOR]

The study presents the essence, normative structure and principles of a principle of non-repayable support to communes regarding an implementation of low-emission projects, the implementation of which may be co-financed from the Thermomodernization and Renovation Fund. The Fund is supplied primarily with subsidies from the state budget. Only low-emission projects carried out in single-family houses or rooms located in such houses may be supported in this way, and their beneficiaries should be, in particular, natural persons entitled to receive social welfare benefits. The normative scheme for granting support adopted by the legislator consists of several basic elements: a so-called anti-smog resolution adopted by a regional council, an agreement on an implementation of low-emission projects concluded by the National Fund for Environmental Protection and Water Management with a commune, a contract for an implementation of a specific project concluded between a commune and a natural person meeting formal terms and conditions, verification and control procedure of the effects of the project. Thus, in a relatively narrowly defined area, a financial support mechanism was established for activities aimed at improving air quality. The study positively verified the assumption about a need to use this form of support. However, at the same time, the excessive caution of the legislator, consisting of establishing narrow subjective and objective boundaries of the program of activities for the improvement of air quality in Poland, was criticized.

The financing mechanism of CAP pillar II – Rural development has suffered, during time, significant changes, determined by the need for improvement and also by the experience achieved in this field by the European organisms and the member countries. The attaining of a rate as big as possible of the capacity of absorbing European funds represents a real „challenge”, especially for the new member states. The implementation of the National Program for Rural Development 2007-2013, on the whole, and particularly in Timiş County, is supported by important financial resources allocated from the common budget and from the national budget. During the sixteenth sessions of projects organized until the end of 2009, in Timiş, a total number of 469 concordant projects were applied, afferent to nine measures, of which 310 projects were declared to be eligible, 4 not eligible, 178 projects accumulated the necessary points, being selected for financing, in 170 projects the financing contract was signed and 26 projects were completed. Of the total number of concordant projects applied at the level of the development region V-Vest, 31% were applied in Timiş County, the other countries representing a smaller percentage of projects, respectively 24% in Caraş-Severin, 23% in Arad and 22% in Hunedoara County.

Spain is at the bottom in the absorption of European funds, and there is a need to research why. This paper starts from the idea that the problem could, among other issues, be related to the ineffectiveness of administrative communication, both in terms of transparency and dissemination. These dimensions are key for the innovation and open government principles endorsed by the better regulation initiative of the EU and have hardly been studied in this respect by academics. For the period 2021–2027, Spain will receive more than 34,692 million euros from the ERDF and ESF+ funds. The autonomous communities and cities must report on this aid based on communication plans and strategies for the operational programs. After compiling them, assessing their ease of access and analyzing some of their characteristics, such as the levels of execution of their budgets, this research analyzes how the 19 official websites inform about the ERDF and ESF. In several cases, the results point to inefficient institutional management of budgets for communication, as well as obstacles to accessing online content, which is key to transparency. The extent to which these shortcomings may be related to the lack of demand for European funding could be analyzed in future studies. [ABSTRACT FROM AUTHOR]

Copyright of Revista Turismo em Análise is the property of Revista Turismo em Analise and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: To analyse the scientific production around public R&D&I funds in Spain, in a context in which policies to promote innovation and development are considered essential for the progress of developed countries and receive significant amounts of the public budget. Design/methodology: Systematic review of all the scientific contributions collected in the Web of Science Core Collection, Scopus and Proquest until March 2021, in which mention is made of R&D&I grants in Spain. Findings: Scientific production indicates the positive impact of R&D&I aid on employment, private investment and cooperation. The list of topics which academic research deals with in this sense is, however, limited. Thus, aspects are identified in which there is still not enough scientific evidence, such as the effect of aid on the production of patents and utility models or the dissemination of the supported projects. Research limitations/implications: The analysed data is limited to the Web of Science Core Collection, Scopus and Proquest. Gray literature is not analysed. Originality/value: It is a study that can be useful to define future support policies for R&D&I aimed at companies. [ABSTRACT FROM AUTHOR]

Most research on health care equity focuses on accessing services, with less attention given to how revenue is collected to pay for a country's health care bill. This article examines the progressivity of revenue collection among publicly funded sources: income taxes, social insurance (often in the form of payroll) taxes, and consumption taxes (e.g., value-added taxes). We develop methodology to derive a qualitative index that rates each of 29 high-income countries as to its progressivity or regressivity for each of the three sources of revenue. A variety of data sources are employed, some from secondary data sources and other from country representatives of the Health Systems and Policy Monitor of the European Observatory on Health Systems and Policies. We found that countries with more progressive income tax systems used more income-based tax brackets and had larger differences in marginal tax rates between the brackets. The more progressive social insurance revenue collection systems did not have an upper income cap and exempted poorer persons or reduced their contributions. The only pattern regarding consumption taxes was that countries that exhibited the fewest overall income inequalities tended to have least regressive consumption tax policies. The article also provides several examples from the sample of countries on ways to make public revenue financing of health care more progressive., Competing Interests: Declaration of competing interest The authors declare no competing interests., (Copyright © 2024. Published by Elsevier B.V.)

ABSTRACT: Spain is at the bottom in the absorption of European funds, and there is a need to research why. This paper starts from the idea that the problem could, among other issues, be related to the ineffectiveness of administrative communication, both in terms of transparency and dissemination. These dimensions are key for the innovation and open government principles endorsed by the better regulation initiative of the EU and have hardly been studied in this respect by academics. For the period 2021–2027, Spain will receive more than 34,692 million euros from the ERDF and ESF+ funds. The autonomous communities and cities must report on this aid based on communication plans and strategies for the operational programs. After compiling them, assessing their ease of access and analyzing some of their characteristics, such as the levels of execution of their budgets, this research analyzes how the 19 official websites inform about the ERDF and ESF. In several cases, the results point to inefficient institutional management of budgets for communication, as well as obstacles to accessing online content, which is key to transparency. The extent to which these shortcomings may be related to the lack of demand for European funding could be analyzed in future studies.

Copyright of Valori e Valutazioni is the property of Societa Italiana di Estimo e Valutazione (SIEV) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The scientific research carried out according to the model of the ministry in charge of regional development public funds attempted to address the main question "Is the analysis of public funds allocated in the annual budgets a tool for substantiating decisions for sustainable regional development?". The epistemological approach was in a constructivist-positivist spirit and assumed the application of the ABC method. In this sense, with the help of the selective analysis of the components of the budgets allocated in the period 2015-2021, their structuring was carried out according to the ABC logic, by reference to the position held in the total budget allocated to regional development [ABSTRACT FROM AUTHOR]

Plea bargain has been globally accepted as a useful criminal prosecutorial tool in accelerating the prosecution of minor criminal cases. However, it has been observed that the introduction of a plea bargain into the Nigerian criminal justice system tends to aid the ruling class in looting from the public treasury and escaping justice. Given these legal anomalies, the study used online survey questionnaires sent to four hundred and five respondents (randomly selected) residing in Nigeria in ascertaining the Nigerian citizens view on the legal effect of using a plea bargain in resolving high profile financial crime cases. Descriptive and analytical statistics were used to analyse the respondents’ responses. The study, therefore, found that though plea bargain is a useful criminal prosecutorial tool in resolving minor criminal cases, it is unsuitable in resolving high profile criminal financial cases as it tends to involve a hide and seek game which makes a mockery of the Nigeria Legal System. It is, therefore, concluded and recommended that the concept of a plea bargain in Nigeria legal system should not be used in resolving high-profile criminal financial cases, as it tends to give leverage to those looting public funds.

In the current research we aim to analyse the public redevelopment projects financed in Hungary from the Territorial and Settlement Development OP between 2014 and 2020, with special focus on cultural use. Brownfield redevelopment is a major topic in an urban development context from an urban sustainability, circularity, and creative urban/regional development point of view. Within the examined period, 39% of the brownfield redevelopment projects have cultural ties. A detailed introduction of the cases highlights the importance of landscape-oriented spatial strategies, temporary use, and mixed land use options in redevelopment for long-term viability. The original function of redevelopment projects encompasses a wide range. We could find industrial brownfields from the 19th century to agro-food facilities from the soviet era, which proves that the allocation of ERDF funds for brownfield redevelopments helped the rehabilitation of those sites which are important in showcasing Hungarian history. [ABSTRACT FROM AUTHOR]

The main purpose of this article is to estimate on the basis of inhabitants' perception the overall composite and aggregated scores of two major sporting events held in Ergo Arena hall, on the border of Gdańsk and Sopot, in northern Poland. The indirect aim is to identify the determinants affecting the monetary offers of the locals of the two cities. The research results unveil that major sporting events may determine the appearance of intangible social effects that are eagerly valued by the citizens of host cities. The resident's valuation ranges between 6.08 PLN (US$1.96) and 11.29 PLN (US$3.64) for intangible benefits, while between 1.75 PLN (US$0.56) and 2.21 PLN (US$0.71) for intangible costs, depending on the city and the event. The results determine an increase in the values of intangible net benefits. The amount of net intangible benefit is much lower than in the case of mega-sporting events. Nevertheless, it is more likely to host many major sporting events in a short time in one place. The regression analysis shows that the decision to allocate funds to support the Championships in 2016 and 2017 in Gdańsk/Sopot was made by people with high incomes, who expressed an interest in sport, but not necessarily in the sports discipline, and perceived intangible benefits, in particular civic pride and the feel-good factor. In turn, the level of WTPcost was particularly high among people with high incomes who perceived the threats connected with the hosting of a major sporting event. [ABSTRACT FROM AUTHOR]

Over the last two decades, spending on healthcare, and in particular spending on medicines, has been rising in the European Union. The main reasons for that are the technological progress, improved diagnosis of diseases, increased access to medicines, disease prevention. These reasons lead to an increase in the average life expectancy of the population. Thanks to this progress, more and more fatal diseases are becoming chronic with a high chance of living a longer and fuller life. This inevitably leads to a natural increase in the cost of treating chronic diseases. The two largest items in the budget of the National Health Insurance Fund - the main payer with public funds in the health care system in Bulgaria are hospital care and medicines, medical devices and dietary foods for special medical purposes for home treatment. In 2017, about 27% of the health insurance payments of the fund are for medicines. According to the Organization for Economic Co-operation and Development, measured as a share of total costs, Bulgaria's spending on medicines is the highest in the EU (over 40%), although in absolute terms (567 euro per person) it is only slightly higher than the EU average (522 euro). One of the reasons for the constant increase in the cost of medicines in Bulgaria is the expansion of patients' access to innovative drug therapies with the inclusion of new international non-patended names (INN) in the list of medicines intended for the treatment of diseases that are paid under the Law of the Health Insurance. The entry of generics products and the reduction of the prices cannot compensate for the growth rate of costs for the new, expensive international non-patent names. Public resources for health expenditures are not unlimited. Therefore, it is necessary the Law of the Budget of NHIF to include an analysis of the possibilities for optimizing these costs. Moreover, the public healthcare system is characterized by co-payments from consumers, whose share is highest in medicines - on average about 65%, while in other medical goods and services it reaches no more than 15%, which is close to the level in the most EU countries. [ABSTRACT FROM AUTHOR]

Purpose of the research is to formulate proposals for improving the local financial system by strengthening/enhancing the relationship between local revenues and expenditures and the economic development of the municipality. The study uses large data sets for economic development at municipal level, financial data for municipal budgets and comparative data on local finances in the European countries. The Results show the stronger connection between local revenues and expenditures and the economic development of the municipality is, the more local problems will be solved at a local level, whereas the population will be aware of the cost of local services, and local government will depend on its taxpayers, will be guided and controlled by them, i.e. business and living conditions for the local population will be improved. Мain inferences from the analysis are drawn and recommendations for changes in the local financial system are justified.

It is obvious to state that no tax system is strictly national anymore (Schön, 2018). Spain is a globalized economy, with 98 double taxation agreements in force, it is also one of the most decentralized rich countries in the world, and is part of the European Union. This triple dimension must permeate all diagnoses of the Spanish tax system, as well as any debate on its reform. [ABSTRACT FROM AUTHOR]

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The article is devoted to administrative penalties for infringements of a duty personal data protection. The EU-wide penalties have been introduced by GDPR Regulation. In Poland the fines compose income of the Budget. In this article features of these penalties, functions and construct are described. Conclusions arising from the analysis can compose a base for formulating assessments of the performances of this type of a public benefit focusing on the perspective of their significance as a new category of the State income.