Suchergebnisse

Tax analysis and forecasting of revenues are of paramount importance to ensure fiscal policy's viability and sustainability. However, the measures taken to contain the spread of the recent pandemic pose an unprecedented challenge to established models and approaches. This paper proposes a model to forecast tax revenues in Bulgaria for the fiscal years 2020–2022 built in accordance with the International Monetary Fund's recommendations on a dataset covering the period between 1995 and 2019. The study further discusses the actual trustworthiness of official Bulgarian forecasts, contrasting those figures with the model previously estimated. This study's quantitative results both confirm the pandemic's assumed negative impact on tax revenues and prove that econometrics can be tweaked to produce consistent revenue forecasts even in the relatively-unexplored case of Bulgaria offering new insights to policymakers and advocates. ; Porezna analiza i predviđanje prihoda je od izuzetne (najveće) važnosti kako bi se osigurala održivost fiskalne politike. Međutim, mjere poduzete za suzbijanje širenja nedavne pandemije predstavljaju neviđeni izazov za ustaljene modele i pristupe. Ovaj rad predlaže model za predviđanje poreznih prihoda u Bugarskoj za fiskalne godine 2020-2022. izrađen u skladu s preporukama Međunarodnog monetarnog fonda o skupu podataka koji pokriva razdoblje između 1995. i 2019. Studija dalje razmazra stvarnu pouzdanost službenih bugarskih prognoza, suprotstavljajući te brojke odgovarajućim procijenjenim modelima. Kvantitativni rezultati ove studije potvrđuju pretpostavljeni negativni uticaj pandemije na porezne prihode i dokazuju da se statistika može prilagoditi kako bi se proizvele dosljedne prognoze prihoda čak i u relativno neistraženom slučaju Bugarske koja nudi nove uvide kreatorima politike i zagovornicima.

This doctoral dissertation confirmes possibilities of application of mathematical methods in the contemporary approach of decision making in development projects of cluster organizations in Serbia, as well as introduction of software application "MS Project" which ensure more effective and more efficient project management of cluster organization development, assessment of all project resources engaged and optimal forecast on the completion of the project implementation. Regarding the fact that this issue has not been sufficiently elaborated in Serbia, the main goal of the research was to clarify the role and significance of the mathematical methods, as well as to elaborate the theoretical models of multi-criteria analysis that can be successfully implemented in practice with the aim of identifying and solving problems in the development of cluster organizations in Serbia. The mode and level of topic elaboration is in compliance with the goal of theoretical and hypothetical research framework. Beside theoretical aspect the doctoral dissertation presents the application of the following methods of multi-criteria decision making: "ELECTRE" and "AHP", as well as the software application "MS Project" on data of cluster organization "Cluster House" in Nis.

The objective of this thesis is to explore in greater depth the process of creating a public health observatory and the processing of the information needed to take territorial decisions in the county of Alt Empordà. The outcome is the creation of Indika, the Health and Social Pole of the Alt Empordà. Indika is a public health agency that acts as the territory's health and well-being agent. The objective of Indika is to generate knowledge about the impact of social determinants of health in Alt Empordà. To do so, it uses a working framework based on three points: to inform, to discuss, and to act. This working framework served to produce the visual information solutions, including infographics, collections of indicators, and a web application whose purpose is to portray the existing problems in the territory to start debate with the different political and social agents to take decisions on improvement initiatives. Apart from creating a public health observatory, two parallel lines of action have also been developed in this thesis: the creation of public structures to store information based on events as a way of structuring medical information. These two lines of investigation have resulted in the creation of the "Indika Data Repository", an information repository about the county of Alt Empordà, using the collaborative platform GitHub and the implementation of the eventr package in R programming language, and currently published in the Comprehensive R Archive Network. Eventr is a package whose purpose is to facilitate the implementation of architectures based on events ; Aquesta tesi té com a objectiu aprofundir en el procés de creació d'un observatori de salut pública i el tractament de la informació necessària per a la presa de decisions territorials a la comarca de l'Alt Empordà. El resultat ha estat la creació d'Indika pol de salut i social de l'Alt Empordà. Indika és un observatori de salut pública que actua com a agent de salut i benestar del territori. L'objectiu d'Indika és generar coneixement sobre ...

The objective of this thesis is to explore in greater depth the process of creating a public health observatory and the processing of the information needed to take territorial decisions in the county of Alt Empordà. The outcome is the creation of Indika, the Health and Social Pole of the Alt Empordà. Indika is a public health agency that acts as the territory's health and well-being agent. The objective of Indika is to generate knowledge about the impact of social determinants of health in Alt Empordà. To do so, it uses a working framework based on three points: to inform, to discuss, and to act. This working framework served to produce the visual information solutions, including infographics, collections of indicators, and a web application whose purpose is to portray the existing problems in the territory to start debate with the different political and social agents to take decisions on improvement initiatives. Apart from creating a public health observatory, two parallel lines of action have also been developed in this thesis: the creation of public structures to store information based on events as a way of structuring medical information. These two lines of investigation have resulted in the creation of the "Indika Data Repository", an information repository about the county of Alt Empordà, using the collaborative platform GitHub and the implementation of the eventr package in R programming language, and currently published in the Comprehensive R Archive Network. Eventr is a package whose purpose is to facilitate the implementation of architectures based on events ; Aquesta tesi té com a objectiu aprofundir en el procés de creació d'un observatori de salut pública i el tractament de la informació necessària per a la presa de decisions territorials a la comarca de l'Alt Empordà. El resultat ha estat la creació d'Indika pol de salut i social de l'Alt Empordà. Indika és un observatori de salut pública que actua com a agent de salut i benestar del territori. L'objectiu d'Indika és generar coneixement sobre ...

Regional differences are one of the most important forms of expression of uneven economic development. The unevenness of the level of development in the regions in the Republic of Serbia is one of the most complex development problems. The current economic policy has caused that the gap between rich and poor regions is increasing in Serbia. Different demographic development of the regions is consequences of differences of economic development. In this paper, the authors analyze the quantitative and qualitative population's characteristics. Attention is given to the implementation of VIKOR methods in order to rank the regions of Serbia according to the level of demographic development. Ranking regions by multiple criteria simultaneously, contributes to the determination of the real situation in terms of regional differences. The authors demonstrate that the multi-criteria analysis could be applied to determine the demographic disparities between the levels of development of the regions. The criteria and their importance could be changed depending on the consideration of demographic, economic and social development. Also, other methods of multi-criteria analysis in the evaluation of the demographic development of the region or state is applied.

Effectiveness of the administrative system as a whole depends on the quality of its organization. The Organizational structure reflects functional dynamic of the public administration. On the other hand, functional requirements of efficiency and effectiveness of the administrative system determine organizational forms. The scope, character and nature of administrative actions require optimal and coordinated external (macro-organization) and internal (micro-organization) organizational structure, which will allow optimal functioning of an administrative system. Therefore, the organizational structure is not immutable category, because tasks and roles, activities and goals, are changing in the same government system and sometimes even the whole system, so it is necessary to change the administrative organization. Administrative organization is systemic (external and internal) open dynamic structure of state government agencies and other bodies and organizations with public (administrative) powers prescribed in the course of lawful relationships of dynamic interaction, based on the hierarchy or coordination, depending on the nature and objectives of administrative tasks. Current organization of the state administration has not been made according to the principles of modern management. It is a result of the political spoils system, and reflects the need for political control of the administrative departments. It lacks functional analysis and expert approach.

The Lisbon Treaty has brought significant changes into the architecture of the European Union. The most important novelty, however, is the establishment of a full unity of the Union structure achieved by creating new and strengthening the existing elements. The new elements of this unity are the disappearance of the European Community, the 'independence' of the European Atomic Energy Community, constituting the European Union as a single entity and the introduction of EU values. At the same time, the Lisbon Treaty has strengthened the existing elements of the common institutional mechanisms, rules on amending the founding treaties and EU membership. However, constituting the Union as a single entity which has replaced and succeeded the European Communities has not abolished the EU elements of diversity. In the areas that differed, even before the adoption of the Lisbon Treaty, from the community pillar, there remain significant differences in the nature and the scope of competences of the Union institutions. This mainly regards the common foreign and security policy, which now includes the defense policy, where the existing model of inter-state cooperation has been only slightly interfered with. In contrast, in the field of police and judicial cooperation in criminal matters, which has become part of a larger Area of Freedom, Security and Justice, the inter-state model of cooperation has been abandoned in some of its most important elements. However, the implementation of some of the important elements of the supranational model has been postponed.

A partir de 2011 se ha reforzado el gobierno económico de la UE a través de seis instrumentos legislativos, el llamado Six Pack, que supone fundamentalmente una reforma de la supervisión de la política presupuestaria de los Estados miembros. Más recientemente el Tratado de estabilidad, coordinación y gobernanza de UE de marzo de 2012 (TECGUE) establece un conjunto de normas destinadas a promover la disciplina presupuestaria a través de un pacto presupuestario a reforzar la coordinación de sus políticas económicas y a mejorar la gobernanza de la zona del euro. En el presente trabajo se analiza si este modelo basado en una estricta disciplina presupuestaria es compatible con los postulados del Estado social, y más concretamente con los principios de justicia del gasto público. En efecto, a partir de la reforma del art. 135 de la Constitución Española, el principio de estabilidad presupuestaria debe ser interpretado coordinadamente con otros principios constitucionales que en el momento presente están plenamente vigentes y pueden adquirir una nueva función: la de actuar como límite y medida del objetivo de estabilidad presupuestaria. Del mismo modo se analizan los principios de coordinación entre las políticas presupuestarias y de endeudamiento de los Estados miembros en un Estado con una pluralidad de Haciendas, como es el caso español. ; From 2011 onwards, the Economic Governance of the EU on the Member States has been strengthened through six main instruments of legislation, the so-called Six Pack, which is primarily a supervision reform of the Member States budgetary policy. More recently Treaty on Stability, Coordination and Governance of EU from March 2012 (TECGUE) establishes a set of rules aimed to promote the budgetary discipline through a fiscal pact, to strengthen the coordination of their economic policies and to improve governance within the euro area. In this paper we analyze whether this model based on a strict budgetary discipline is well-matched with the tenets of the welfare state, and more specifically with the public spending principles of justice. Indeed, since the reform of art. 135 of the Spanish Constitution, the principle of budgetary stability should be interpreted in coordination with other constitutional principles which at present are in full force and can acquire a new role: to operate as a boundary and a extent of the budgetary stability objective. Similarly, principles of coordination between the General Government Debt and Budgetary Policies of the Member States within a state with a plurality of Public Finances, such as the Spanish case, have been also analyzed.

'Writing is a process; the act of transforming thoughts into print requires a non-linear sequence of stages or creative acts' (James B. Gray, cited by Cassany, 1993). I would add that it is also the act of transforming experience. This article describes my own personal process of transformation in the experience and understanding of vulnerable employment - a slow, open, recursive and difficult process. The first, academic, section flows easily. Then things get harder. The auto-ethnography was the most challenging part. Firstly because it was a matter of personal reflection; then because of a having to strip naked, as it were. Finding a reasonably elegant and flexible way to link the two sections was demanding, and one of the objectives of the exercise was to reach a satisfactorily readable end result.