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Analysis of fiscal competitiveness in Lithuania’s municipalities

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Bajorūnienė R., Rudytė D., Skunčikienė S.
Journal of Education Culture and Society
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2016
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vol. 7
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issue 2
424-439
EN
Nowadays municipal revenue management and administrative issues are more important and problematic. It is noted that in Lithuania’s separate municipalities collected budget revenues, formed budget expenditure, set borrowing limits, allocated from the state budget financial resources (grants) are significantly different. In order to determine reasons for these differences, it is appropriate to analyze the municipal fiscal competitiveness and identify fiscal competitiveness factors of individual Lithuanian municipalities. Understanding municipal fiscal competitiveness factors helps to explain why some municipalities more successfully than others increase tax revenue level and financial - social opportunities of their populations. This scientific article is funded by the Research Council of Lithuania according to the project „The evaluation of municipalities’ fiscal competitiveness in the context of economic growth” (2015-2018), registration No. MIP-013/2015.
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Government spending and school enrolment in sub-Saharan Africa: a system GMM approach

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Oseni I. O., Akinbode S. O., Babalola D. A., Adegboyega S. B.
Journal of Economics and Management
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2020
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vol. 40
91-108
EN
Aim/purpose – Provision of basic education is pertinent to human capital development, poverty alleviation and abating the threat of insurgence in Africa. Governments in different countries in sub-Saharan Africa (SSA) do budget and spend various amount of money on education every year, but little is known about the effect of such spending on education, especially primary school enrolment which forms the basic educational foundation. Design/methodology/approach – Using data for 24 countries from 2000 to 2016, this study assesses the effect of government educational spending on primary school enrolment in SSA by employing the System-GMM approach. Findings – The results show that government spending has significant (p ≤ 0.05) and positive effect on primary school enrolment in SSA. The results are further confirmed using different diagnostic tests which include the Arellano–Bond test for first and second order autocorrelation in the disturbance term and the Hansen J-test for the validity of the instrumental variables. Other variables analysed (control), which have positive influence on enrolment, include GDP, general number of teachers available, and percentage trained teachers. Population growth rate negatively influences enrolment. Research implications/limitations – The study therefore concludes that increasing spending on education by governments in SSA is sine qua non for improving primary school enrolment rate in the region. Originality/value/contribution – This study has contributed empirically and theoretically to the body of knowledge. The scope covered also makes the study uniquely robust and different from previous ones, though scanty, country-based assessments.
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Specific Factors Determining Optimal Accomplishment of Spending Reviews

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Postuła M.
Journal of Economics and Management
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2014
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vol. 18
42-53
EN
A spending review is one of the main instruments of public policy evaluation. A broader term evaluation of public policies is defined as the analysis of the results of public interventions on the state of the economy and on society. The paper seeks to verify the thesis that expenditure maintenance requires an individualized approach taking into account the specifics of the country, which determine the optimal realization of the objectives of the review. The use of universal, general methods is a necessary condition, but not sufficient, for optimal achievement of the objectives
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Kondycja finansowa górnośląskich brackich kas pensyjnych w latach wielkiego kryzysu ekonomicznego

72%
Danowska-Prokop B.
Studia Ekonomiczne
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2015
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vol. 211
151-161
EN
In the period, the miners from the Upper Silesia who employed in the Brackie companies could genesis from additional retirement insurance. However the amount of a benefit which waft paid the Brackie founding depended mainly an econom¬ics situation which was confirmed by the data from years of the Great Depression.
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