The report targets the requirement for quality services and products assurance in the public sector, which over time became among the fundamental objectives of public institutions and administrative authorities of developed countries. The paper handles modaliati performance in public places administration which involves a continuing assessment, which considers the present ...
The goal is to review transition literature for evidence that supports sequential reform strategy, as presented in this report. The 2nd part discusses the findings in the context of Azerbaijan, a formerly socialist transition economy with interesting initial conditions. Proof of the country's current need to pay attention to improving ...
This paper contributes to the theory of social accounting. As such, it tries to extend earlier literature on the welfare equivalence of the comprehensive net national product in two main directions, both of which refer to the public sector. One is by considering welfare measurement problems associated with redistributive policy ...
The purpose of this paper is to design a test of whether the vertical external effects associated with tax base sharing among local and regional governments have become internalized via the intergovernmental transfer system. Such tests are important in the sense that the income tax rates chosen by different levels ...
In a recent review article Jonas Agell, Thomas Lindh and Henry Ohlsson (1997) claim that theoretical and empirical evidence does not allow any conclusion on whether there is a relationship between the rate of economic growth and the size of the public sector. They illustrate their conclusion with simple cross-country ...
By privatizing state-owned monopolies and deregulating whole industries, governments the world over have brought market forces to bear on electricity, telecommunications, and other economic activities formerly carried out in the public sector. This increased market pressure has in turn raised productivity as organizations in once-sleepy fields apply performance-enhancing tools long ...
Internal control is an integral process that is effected by an entity’s management and personnel and is designed to address risks and to provide reasonable assurance that in pursuit of the entity’s mission, the following general objectives are being achieved: • executing orderly, ethical, economical, efficient and effective operations; • fulfilling accountability ...