This study examined public financial management and state of infrastructure in Taraba State of Nigeria. The study used survey design. Data were collected through administration of questionnaire to respondents across the state, interviews were also conducted. The questionnaire was designed on 5-point Likert scale. Descriptive statistics, Pearson correlation were employed in the analyses of data. Also, chi-square was used in testing the research hypotheses. The study reveals that budget performance has positive and significant effect on state of infrastructure. In addition, it was revealed that the state of infrastructure in Taraba State does not reflect the budget. The findings have implications on government officials, relevant government agencies, and the general public. The study therefore recommends that government should take it as an obligation to implement significant proportion of budget to improve the state of infrastructure.
Budget implementation and economic growth in nigeriaAlexander Decker
This study examines the impact of budget implementation on economic growth in Nigeria from 1993 to 2010. The researcher developed an econometric model using gross domestic product (GDP) as the dependent variable and public total expenditure, public recurrent expenditure, public capital expenditure, and external debt as independent variables. The results of the ordinary least squares regression analysis show that budget implementation has a positive effect on economic growth in Nigeria. Specifically, GDP was found to have a positive relationship with public total expenditure and public recurrent expenditure, while it had a negative relationship with public capital expenditure and external debt. The study recommends that the government increase capital expenditure relative to recurrent expenditure and enact laws to ensure budgets are implemented according to plans in order to promote growth and development.
Infrastructure a critical public policy issue that faces the kenyan nation ...Beatrice Amollo
This paper focuses on infrastructure as one of Kenya's most critical issues, as it impacts social and economic progress. Infrastructure development is needed to attract private investment and spur economic growth, but Kenya's infrastructure investment levels are far below what is required. Some key infrastructure challenges Kenya faces include inadequate electricity, roads, ports, schools and hospitals. To address these issues, Kenya must increase infrastructure funding, pursue public-private partnerships, and develop practical policies that encourage cooperation across all sectors of society.
Budget Behavior and Corruption: An Manifestation of Political Economy in Indo...AJHSSR Journal
The purpose of this study is to describe the behavior as one form of political economy in
Indonesia. The study further analyzes the potential for budgetary behavior associated with corruption. The
analysis basically focuses on analytical descriptive analysis. Using such methods, it can provide information
about the relationship between political economy, budgetary behavior, and relations with corruption in
Indonesia. The conclusion of the study is that the Indonesian economy is strongly influenced by political
circumstances and forces. With the curr
Accountability in local government revenue managementAlexander Decker
This document discusses accountability in local government revenue management in Ghana. It focuses specifically on understanding the roles and responsibilities of different actors involved in the financial management process at the local level. The study found that core staff and assembly members at the Asante Akim South District Assembly had incomplete understanding of each other's financial roles and responsibilities. It concludes that improving understanding of financial responsibility charting among assembly members is important for transparency and accountability in local government financial administration.
Local Government Reforms as Instrument for National Development in Nigeriaijtsrd
The study examined local government reforms as instrument for national development in Nigeria using qualitative data that rely on content analysis of extant literature that supports the aim of establishing and reforming the local government as the third tier of government to act as a veritable instrument for national development in Nigeria. However, available empirical literature has argued that despite the important role of local government as the third tier of government and an instrument of development, there is a glaring evidence of serious inadequacies. They posits that the current state of Local Government in Nigeria is characterized by unbridled interference of the State Government which is quite dismal largely due to poor management of resources, lack of autonomy, inadequate local leadership among others. Thus, to realize fully the intended development using Local governments as instrument, Local governments should be democratized and adequate measures provided to check the siphoning tendencies of its managements. Ezeozue, Chidozie "Local Government Reforms as Instrument for National Development in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-3 , April 2020, URL: https://www.ijtsrd.com/papers/ijtsrd30331.pdf Paper Url :https://www.ijtsrd.com/humanities-and-the-arts/political-science/30331/local-government-reforms-as-instrument-for-national-development-in-nigeria/ezeozue-chidozie
Good Governance For a Better Tomorrow: Year-End Philippine Economic Briefing ...Arangkada Philippines
A presentation by the Philippine Economic Team and the Bangko Sentral ng Pilipinas Governor at the Year-End Philippine Economic Briefing on March 6, 2012
Fiscal Decentralization and Special Local Autonomy: Evidence from an Emerging...Suwandi, Dr. SE.,MSi
The quest of searching the endogeny variables of financial decentralization in emerging markets have become a serious topic due to the increasing wave of decentralized regions in many countries. The paper aimsto examine the effects of fiscal decentralization and specific local autonomy on economic growth, employment, poverty, and welfare in the special province Papua (Indonesia). The study exploited the main data of the decentralization fund by using a panel data of eight regencies and municipals, particularly the regional autonomy fund, direct and indirect government expenditure, and economic growth. The paper used the path analysis to explore the relationships of the observed variables. The results revealed that the decentralization fund influenced significantly on government’s direct expenditure and economic growth. The special local autonomy's fund has influenced considerably on government’s indirect expenditure. Its effect has increased, through economic growth as the intermediating variable, meaningfully on employment, poverty, and welfare. The results are in line with the prior studies, which explore the consequences of decentralization and specific autonomy to spur the economic growth in certain regions. It implies that the economic development strategies in Indonesia’s less-developed regions should be started with a bigger autonomy transfer program to those regions and simultaneously enhanced it by special budget allocation to trigger and support the development.
This document provides background information on a proposed study analyzing the impact of government expenditure on human capital development and economic growth in Nigeria. It discusses how developed nations have realized the importance of investing in education and healthcare as strategic efforts for economic development. While Nigeria has prioritized human capital development, there are concerns about the ability of education and healthcare systems to meet population needs given inconsistent funding over different political regimes. The proposed study aims to determine the extent to which government education and healthcare spending impacts economic growth in Nigeria.
Budget implementation and economic growth in nigeriaAlexander Decker
This study examines the impact of budget implementation on economic growth in Nigeria from 1993 to 2010. The researcher developed an econometric model using gross domestic product (GDP) as the dependent variable and public total expenditure, public recurrent expenditure, public capital expenditure, and external debt as independent variables. The results of the ordinary least squares regression analysis show that budget implementation has a positive effect on economic growth in Nigeria. Specifically, GDP was found to have a positive relationship with public total expenditure and public recurrent expenditure, while it had a negative relationship with public capital expenditure and external debt. The study recommends that the government increase capital expenditure relative to recurrent expenditure and enact laws to ensure budgets are implemented according to plans in order to promote growth and development.
Infrastructure a critical public policy issue that faces the kenyan nation ...Beatrice Amollo
This paper focuses on infrastructure as one of Kenya's most critical issues, as it impacts social and economic progress. Infrastructure development is needed to attract private investment and spur economic growth, but Kenya's infrastructure investment levels are far below what is required. Some key infrastructure challenges Kenya faces include inadequate electricity, roads, ports, schools and hospitals. To address these issues, Kenya must increase infrastructure funding, pursue public-private partnerships, and develop practical policies that encourage cooperation across all sectors of society.
Budget Behavior and Corruption: An Manifestation of Political Economy in Indo...AJHSSR Journal
The purpose of this study is to describe the behavior as one form of political economy in
Indonesia. The study further analyzes the potential for budgetary behavior associated with corruption. The
analysis basically focuses on analytical descriptive analysis. Using such methods, it can provide information
about the relationship between political economy, budgetary behavior, and relations with corruption in
Indonesia. The conclusion of the study is that the Indonesian economy is strongly influenced by political
circumstances and forces. With the curr
Accountability in local government revenue managementAlexander Decker
This document discusses accountability in local government revenue management in Ghana. It focuses specifically on understanding the roles and responsibilities of different actors involved in the financial management process at the local level. The study found that core staff and assembly members at the Asante Akim South District Assembly had incomplete understanding of each other's financial roles and responsibilities. It concludes that improving understanding of financial responsibility charting among assembly members is important for transparency and accountability in local government financial administration.
Local Government Reforms as Instrument for National Development in Nigeriaijtsrd
The study examined local government reforms as instrument for national development in Nigeria using qualitative data that rely on content analysis of extant literature that supports the aim of establishing and reforming the local government as the third tier of government to act as a veritable instrument for national development in Nigeria. However, available empirical literature has argued that despite the important role of local government as the third tier of government and an instrument of development, there is a glaring evidence of serious inadequacies. They posits that the current state of Local Government in Nigeria is characterized by unbridled interference of the State Government which is quite dismal largely due to poor management of resources, lack of autonomy, inadequate local leadership among others. Thus, to realize fully the intended development using Local governments as instrument, Local governments should be democratized and adequate measures provided to check the siphoning tendencies of its managements. Ezeozue, Chidozie "Local Government Reforms as Instrument for National Development in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-3 , April 2020, URL: https://www.ijtsrd.com/papers/ijtsrd30331.pdf Paper Url :https://www.ijtsrd.com/humanities-and-the-arts/political-science/30331/local-government-reforms-as-instrument-for-national-development-in-nigeria/ezeozue-chidozie
Good Governance For a Better Tomorrow: Year-End Philippine Economic Briefing ...Arangkada Philippines
A presentation by the Philippine Economic Team and the Bangko Sentral ng Pilipinas Governor at the Year-End Philippine Economic Briefing on March 6, 2012
Fiscal Decentralization and Special Local Autonomy: Evidence from an Emerging...Suwandi, Dr. SE.,MSi
The quest of searching the endogeny variables of financial decentralization in emerging markets have become a serious topic due to the increasing wave of decentralized regions in many countries. The paper aimsto examine the effects of fiscal decentralization and specific local autonomy on economic growth, employment, poverty, and welfare in the special province Papua (Indonesia). The study exploited the main data of the decentralization fund by using a panel data of eight regencies and municipals, particularly the regional autonomy fund, direct and indirect government expenditure, and economic growth. The paper used the path analysis to explore the relationships of the observed variables. The results revealed that the decentralization fund influenced significantly on government’s direct expenditure and economic growth. The special local autonomy's fund has influenced considerably on government’s indirect expenditure. Its effect has increased, through economic growth as the intermediating variable, meaningfully on employment, poverty, and welfare. The results are in line with the prior studies, which explore the consequences of decentralization and specific autonomy to spur the economic growth in certain regions. It implies that the economic development strategies in Indonesia’s less-developed regions should be started with a bigger autonomy transfer program to those regions and simultaneously enhanced it by special budget allocation to trigger and support the development.
This document provides background information on a proposed study analyzing the impact of government expenditure on human capital development and economic growth in Nigeria. It discusses how developed nations have realized the importance of investing in education and healthcare as strategic efforts for economic development. While Nigeria has prioritized human capital development, there are concerns about the ability of education and healthcare systems to meet population needs given inconsistent funding over different political regimes. The proposed study aims to determine the extent to which government education and healthcare spending impacts economic growth in Nigeria.
Poor public management defined by corruption and lack of prudence in public life continues to hold Nigeria hostage and makes good governance difficult. Since the 1980s government has been using many methods including the processes of privatization and commercialization as means of re-engineering the public sector for total quality management, and to increase the share of the public sector’s contribution to the gross domestic product. The experiment never achieved the desired level of success partly due to lack of political will on the part of government to wedge a total war against corruption, and also partly because the public sector is a large scale administration that has many entry and revolving doors which government finds difficult to close. These limitations provide the incentives for widespread public corruption that is recognized as one of the greatest challenges of government in carrying out its mandate. 110 respondents participated in this study conducted through the exploratory research design. The participants provided useful data that were triangulated with data from secondary sources for the purpose of the study. To achieve the objective of the investigation, data were analyzed through statistical techniques and the result showed significant positive correlation between good governance and good management. It was recommended that appointments in the public sector should feature a combination of people from private and public sectors of the economy to enhance competence with the aim of reducing public sector corruption. Further study should examine the reasons behind rising budget deficits as a way of reducing cost of governance in Nigeria.
This document provides an overview of public finance as a subject area. It defines public finance and outlines its key areas of focus, including public revenue, public expenditure, public debt, financial administration, and economic stabilization. It distinguishes public finance from private finance and discusses some major principles of public finance, including the principle of maximum social advantage. The document is a study material on public finance prepared by the University of Calicut School of Distance Education.
11.[1 12]challenges of managing local government finance in nigeriaAlexander Decker
This document summarizes the challenges of managing local government finances in Nigeria. It discusses how local governments have limited revenue sources and financial autonomy due to their dependence on state and federal allocations. This has hindered their ability to effectively carry out development projects and provide services. The document traces the history of local governments in Nigeria and reforms like the 1976 reform. It analyzes issues like joint state-local government accounts that give states control over local funds. The House of Representatives is now pushing a bill to amend the constitution and grant local governments full financial autonomy in an effort to strengthen their ability to improve rural areas.
1. Public finance involves the study of government spending, taxation, and deficits. It examines when and how governments should intervene in markets and the potential outcomes of policy changes.
2. Understanding how government actions affect the economy is important for public finance professionals. Government interventions aim to improve economic efficiency, distribute income, and stabilize macroeconomic conditions.
3. The scope of public finance includes analyzing public revenue, expenditure, debt, financial administration, and economic stabilization policies. It also involves allocating public goods, redistributing income, and reducing economic fluctuations through fiscal policy tools.
Local Government System After the Implementation of Law No.
22 of 1999
Indonesian Scientific Meeting 2003 in Central Japan
December 20, 2003, Faculty of Engineering, Gifu University, Japan
Tri Widodo W. Utomo
Department of International Cooperation, Graduate School of International Development, Nagoya University, 1 Furo-cho, Chikusa-ku, Nagoya, 464-0861, Japan
Do Regional Finance Accountability And Budgetary Composition Enhance Regional...inventionjournals
Accountability is pivotal factor in the implementation of successful good governance since accountability is an indicator whether public fund is spent properly or not. Another relevant factor is budgetary composition more particularly local tax revenue and capital expenditure due to their correlation with public service. Empirical evidence showed that regional finance accountability affected regional economic performance measured using the Supreme Audit Board opinion and the amount of saved fund had negative and significant influence towards Gross Regional Domestic Product. On the other hand, budgetary surplus had positive and significant influence towards the Gross Regional Domestic Product. Budgetary composition and regional expenditure improved regional economic performance measured using local tax revenue and capital expenditure that have positive and significant influence towards Gross Regional Domestic Product.
The Nexus between Fiscal Decentralization and Economic Growth: Evidence from ...RSIS International
Panel Vector Auto Regression is used to examine the
impact of financial decentralization on economic growth in
seventeen sub-national governments (SNGs) in India taking data
from 2000-01 to 2014-15. We find the positive impact of
decentralization on the economic growth of SNGs with feedback
effect.
This document analyzes decentralization in India and its impact on social infrastructure and rural development. It discusses key issues regarding fiscal decentralization in India, including the centripetal bias in the constitutional assignment of powers and taxation toward the central government. The study aims to empirically examine the causal relationship between decentralization and development outcomes in India by analyzing its effects on social infrastructure and rural development, where about 70% of the population lives. While decentralization could potentially improve development outcomes by better matching policies to local needs, the impacts may vary across states and decentralization could also empower local elites at the expense of the poor.
This document summarizes the trajectory of India's fiscal policy over several decades. It discusses how fiscal policy evolved from a conservative approach focused on controlling deficits during early post-independence planning, to economic liberalization in 1991 that reformed the tax system. While deficits were brought under control, public debt increased in the 1980s. After the 2008 global financial crisis, India responded with countercyclical fiscal measures, and its economy is now witnessing a return to fiscal consolidation and prudence. Looking ahead, further tax reforms and better targeted social spending will be priorities.
Kenya has had long term development plans since independence to guide planning and investment. The current plan is Vision 2030, which aims to transform Kenya into a middle-income country by 2030. It has three pillars: economic, social, and political. Progress has been made in achieving the goals under each pillar, such as GDP growth in priority sectors and increased access to education, health care, and water. However, challenges remain like inadequate infrastructure hindering sectors like tourism, and shortages of resources and skilled workers limiting progress. Overall the document analyzes the goals, achievements and ongoing challenges of implementing Kenya's long-term development plan, Vision 2030.
International Journal of Business and Management Invention (IJBMI)inventionjournals
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online
This document defines financial administration and explains the budget cycle process in Malaysia. Financial administration involves planning, developing and implementing policies related to taxation, budgeting, spending, acquisition and accounting. It deals with how a government utilizes public funds to deliver services and manages revenue collection. The budget cycle in Malaysia refers to Budget 2010, and involves the executive branch proposing a budget that is then passed into law by the legislative branch. The process allows the government to forecast revenues and expenditures and set policy priorities through the annual budget.
Pension schemes play an important role in Tanzania's economy. This study examined the relationship between pension fund assets and GDP as a measure of economic growth. A positive correlation was found between the two variables. Regression analysis showed that approximately 99% of changes in pension fund assets can predict GDP. The results indicate pension schemes contribute significantly to Tanzania's economic growth.
This document provides a summary of a two-day policy research seminar that brought together representatives from African policy networks, international agencies, researchers, and business and government leaders. The seminar focused on achieving inclusive development and economic transformation in Africa. On day one, presentations addressed the meaning of economic transformation and inclusive development, highlighting the need to move from growth to structural economic change that benefits large populations. Presentations also focused on the politics of transformation and the idea of a developmental state, using Ethiopia and Rwanda as examples. Day two focused on recommendations to make policymaking more evidence-based, including the need for better understanding of knowledge flows and more research on inclusive development and political economy analysis.
This document discusses the relationship between health expenditure and development. It notes that public health expenditure is important for both fighting diseases and promoting economic development. Health is considered a form of human capital. The document then examines several indicators of development in India, such as life expectancy, infant mortality rate, and maternal mortality rate, finding that they have generally improved but some targets have not yet been met. It analyzes trends in these health outcomes over time and relationships to factors like health expenditure. The conclusion is that greater investment in efficient, equitable health services can lead to better health status, human capital, reduced poverty, and improved economic development.
This document provides details of a 3-day training on budget analysis conducted by the Centre for Budget and Governance Accountability and YUVA. Day 1 focused on introducing basic budget concepts through an exercise comparing a hypothetical NGO budget to a government budget. It also covered understanding the Union budget structure and documents. Day 2 involved analyzing key sectors in the Union budget and understanding information that can be derived. Day 3 discussed the political process of budget making and the role of civil society in influencing budgets. The training aimed to build awareness of budgeting and its importance for development work.
6 the economic implications of monetization 60-71Alexander Decker
This document summarizes a study on the economic implications of monetization policy in Nigeria. Some key points:
1) Monetization policy in Nigeria involves converting fringe benefits that were previously provided to public servants in-kind, such as housing and vehicles, into cash payments. This was intended to reduce government spending and corruption.
2) However, the costs of running the government continued to escalate after monetization. There are also questions around whether the policy has been effectively implemented long-term.
3) The study uses regression analysis to examine the relationship between monetization and GDP in Nigeria, finding a significant but negative relationship. This suggests monetization has not achieved its goals of improving economic
The document discusses various types of government budgets. It defines a government budget as an annual financial statement showing estimates of expected revenue and expenditure during a fiscal year. The main elements of a budget are that it pertains to a fixed period (usually one year), and plans expenditure and sources of finance to achieve government objectives.
The types of budgets discussed include the Union Budget (central government), State Budgets, Plan Budget, Non-Plan Budget, Performance Budget, Supplementary Budget, Vote on Account Budget, and Zero Base Budget. Components of the budget discussed are the Revenue Budget and its revenue receipts (tax revenue like income tax, and non-tax revenue from fees, profits, etc.) and revenue expenditure which is for routine
Assessing the role of public spending for sustainable growth empirical eviden...Alexander Decker
This document summarizes a study that assesses the role of public spending in Nigeria and its implications for sustainable economic growth. The study examines whether increases in government expenditure have contributed to sustainable growth in Nigeria. It employs regression analysis to analyze data on public investment, gross capital formation, savings, private domestic investment, and per capita GDP from 1975 to 2008. The study finds that increases in government expenditure have not led to sustainable growth in Nigeria. It suggests Nigeria's government should adopt a "big push" strategy for public spending that focuses on infrastructure and human capital development to set the country on a path of self-sustaining economic growth.
11.assessing the role of public spending for sustainable growth empirical evi...Alexander Decker
This document summarizes a study that assesses the role of public spending in sustainable growth in Nigeria. The study uses an econometric model to examine the relationship between public investment and per capita GDP as a proxy for sustainable growth. It finds that increases in government expenditure have not contributed to sustainable growth in Nigeria. The study suggests Nigeria's government should adopt a "big push" strategy for public spending that focuses on infrastructure and human capital investment to enable long-term self-sustaining growth.
Prudent macroeconomic management is important for poverty reduction and sustainable development in Nigeria. Over the past 30 years, Nigeria has experienced macroeconomic instability, financial distress, political uncertainty, high unemployment, insecurity, poverty, and natural resource mismanagement. Sound macroeconomic policies that promote economic growth through efficient allocation of resources can help reduce poverty and enable sustainable development. However, Nigeria's high levels of corruption and poor macroeconomic management have undermined growth and development goals. Prudent management of resources is needed to achieve more equitable distribution of wealth and opportunities for poverty reduction.
Poor public management defined by corruption and lack of prudence in public life continues to hold Nigeria hostage and makes good governance difficult. Since the 1980s government has been using many methods including the processes of privatization and commercialization as means of re-engineering the public sector for total quality management, and to increase the share of the public sector’s contribution to the gross domestic product. The experiment never achieved the desired level of success partly due to lack of political will on the part of government to wedge a total war against corruption, and also partly because the public sector is a large scale administration that has many entry and revolving doors which government finds difficult to close. These limitations provide the incentives for widespread public corruption that is recognized as one of the greatest challenges of government in carrying out its mandate. 110 respondents participated in this study conducted through the exploratory research design. The participants provided useful data that were triangulated with data from secondary sources for the purpose of the study. To achieve the objective of the investigation, data were analyzed through statistical techniques and the result showed significant positive correlation between good governance and good management. It was recommended that appointments in the public sector should feature a combination of people from private and public sectors of the economy to enhance competence with the aim of reducing public sector corruption. Further study should examine the reasons behind rising budget deficits as a way of reducing cost of governance in Nigeria.
This document provides an overview of public finance as a subject area. It defines public finance and outlines its key areas of focus, including public revenue, public expenditure, public debt, financial administration, and economic stabilization. It distinguishes public finance from private finance and discusses some major principles of public finance, including the principle of maximum social advantage. The document is a study material on public finance prepared by the University of Calicut School of Distance Education.
11.[1 12]challenges of managing local government finance in nigeriaAlexander Decker
This document summarizes the challenges of managing local government finances in Nigeria. It discusses how local governments have limited revenue sources and financial autonomy due to their dependence on state and federal allocations. This has hindered their ability to effectively carry out development projects and provide services. The document traces the history of local governments in Nigeria and reforms like the 1976 reform. It analyzes issues like joint state-local government accounts that give states control over local funds. The House of Representatives is now pushing a bill to amend the constitution and grant local governments full financial autonomy in an effort to strengthen their ability to improve rural areas.
1. Public finance involves the study of government spending, taxation, and deficits. It examines when and how governments should intervene in markets and the potential outcomes of policy changes.
2. Understanding how government actions affect the economy is important for public finance professionals. Government interventions aim to improve economic efficiency, distribute income, and stabilize macroeconomic conditions.
3. The scope of public finance includes analyzing public revenue, expenditure, debt, financial administration, and economic stabilization policies. It also involves allocating public goods, redistributing income, and reducing economic fluctuations through fiscal policy tools.
Local Government System After the Implementation of Law No.
22 of 1999
Indonesian Scientific Meeting 2003 in Central Japan
December 20, 2003, Faculty of Engineering, Gifu University, Japan
Tri Widodo W. Utomo
Department of International Cooperation, Graduate School of International Development, Nagoya University, 1 Furo-cho, Chikusa-ku, Nagoya, 464-0861, Japan
Do Regional Finance Accountability And Budgetary Composition Enhance Regional...inventionjournals
Accountability is pivotal factor in the implementation of successful good governance since accountability is an indicator whether public fund is spent properly or not. Another relevant factor is budgetary composition more particularly local tax revenue and capital expenditure due to their correlation with public service. Empirical evidence showed that regional finance accountability affected regional economic performance measured using the Supreme Audit Board opinion and the amount of saved fund had negative and significant influence towards Gross Regional Domestic Product. On the other hand, budgetary surplus had positive and significant influence towards the Gross Regional Domestic Product. Budgetary composition and regional expenditure improved regional economic performance measured using local tax revenue and capital expenditure that have positive and significant influence towards Gross Regional Domestic Product.
The Nexus between Fiscal Decentralization and Economic Growth: Evidence from ...RSIS International
Panel Vector Auto Regression is used to examine the
impact of financial decentralization on economic growth in
seventeen sub-national governments (SNGs) in India taking data
from 2000-01 to 2014-15. We find the positive impact of
decentralization on the economic growth of SNGs with feedback
effect.
This document analyzes decentralization in India and its impact on social infrastructure and rural development. It discusses key issues regarding fiscal decentralization in India, including the centripetal bias in the constitutional assignment of powers and taxation toward the central government. The study aims to empirically examine the causal relationship between decentralization and development outcomes in India by analyzing its effects on social infrastructure and rural development, where about 70% of the population lives. While decentralization could potentially improve development outcomes by better matching policies to local needs, the impacts may vary across states and decentralization could also empower local elites at the expense of the poor.
This document summarizes the trajectory of India's fiscal policy over several decades. It discusses how fiscal policy evolved from a conservative approach focused on controlling deficits during early post-independence planning, to economic liberalization in 1991 that reformed the tax system. While deficits were brought under control, public debt increased in the 1980s. After the 2008 global financial crisis, India responded with countercyclical fiscal measures, and its economy is now witnessing a return to fiscal consolidation and prudence. Looking ahead, further tax reforms and better targeted social spending will be priorities.
Kenya has had long term development plans since independence to guide planning and investment. The current plan is Vision 2030, which aims to transform Kenya into a middle-income country by 2030. It has three pillars: economic, social, and political. Progress has been made in achieving the goals under each pillar, such as GDP growth in priority sectors and increased access to education, health care, and water. However, challenges remain like inadequate infrastructure hindering sectors like tourism, and shortages of resources and skilled workers limiting progress. Overall the document analyzes the goals, achievements and ongoing challenges of implementing Kenya's long-term development plan, Vision 2030.
International Journal of Business and Management Invention (IJBMI)inventionjournals
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online
This document defines financial administration and explains the budget cycle process in Malaysia. Financial administration involves planning, developing and implementing policies related to taxation, budgeting, spending, acquisition and accounting. It deals with how a government utilizes public funds to deliver services and manages revenue collection. The budget cycle in Malaysia refers to Budget 2010, and involves the executive branch proposing a budget that is then passed into law by the legislative branch. The process allows the government to forecast revenues and expenditures and set policy priorities through the annual budget.
Pension schemes play an important role in Tanzania's economy. This study examined the relationship between pension fund assets and GDP as a measure of economic growth. A positive correlation was found between the two variables. Regression analysis showed that approximately 99% of changes in pension fund assets can predict GDP. The results indicate pension schemes contribute significantly to Tanzania's economic growth.
This document provides a summary of a two-day policy research seminar that brought together representatives from African policy networks, international agencies, researchers, and business and government leaders. The seminar focused on achieving inclusive development and economic transformation in Africa. On day one, presentations addressed the meaning of economic transformation and inclusive development, highlighting the need to move from growth to structural economic change that benefits large populations. Presentations also focused on the politics of transformation and the idea of a developmental state, using Ethiopia and Rwanda as examples. Day two focused on recommendations to make policymaking more evidence-based, including the need for better understanding of knowledge flows and more research on inclusive development and political economy analysis.
This document discusses the relationship between health expenditure and development. It notes that public health expenditure is important for both fighting diseases and promoting economic development. Health is considered a form of human capital. The document then examines several indicators of development in India, such as life expectancy, infant mortality rate, and maternal mortality rate, finding that they have generally improved but some targets have not yet been met. It analyzes trends in these health outcomes over time and relationships to factors like health expenditure. The conclusion is that greater investment in efficient, equitable health services can lead to better health status, human capital, reduced poverty, and improved economic development.
This document provides details of a 3-day training on budget analysis conducted by the Centre for Budget and Governance Accountability and YUVA. Day 1 focused on introducing basic budget concepts through an exercise comparing a hypothetical NGO budget to a government budget. It also covered understanding the Union budget structure and documents. Day 2 involved analyzing key sectors in the Union budget and understanding information that can be derived. Day 3 discussed the political process of budget making and the role of civil society in influencing budgets. The training aimed to build awareness of budgeting and its importance for development work.
6 the economic implications of monetization 60-71Alexander Decker
This document summarizes a study on the economic implications of monetization policy in Nigeria. Some key points:
1) Monetization policy in Nigeria involves converting fringe benefits that were previously provided to public servants in-kind, such as housing and vehicles, into cash payments. This was intended to reduce government spending and corruption.
2) However, the costs of running the government continued to escalate after monetization. There are also questions around whether the policy has been effectively implemented long-term.
3) The study uses regression analysis to examine the relationship between monetization and GDP in Nigeria, finding a significant but negative relationship. This suggests monetization has not achieved its goals of improving economic
The document discusses various types of government budgets. It defines a government budget as an annual financial statement showing estimates of expected revenue and expenditure during a fiscal year. The main elements of a budget are that it pertains to a fixed period (usually one year), and plans expenditure and sources of finance to achieve government objectives.
The types of budgets discussed include the Union Budget (central government), State Budgets, Plan Budget, Non-Plan Budget, Performance Budget, Supplementary Budget, Vote on Account Budget, and Zero Base Budget. Components of the budget discussed are the Revenue Budget and its revenue receipts (tax revenue like income tax, and non-tax revenue from fees, profits, etc.) and revenue expenditure which is for routine
Assessing the role of public spending for sustainable growth empirical eviden...Alexander Decker
This document summarizes a study that assesses the role of public spending in Nigeria and its implications for sustainable economic growth. The study examines whether increases in government expenditure have contributed to sustainable growth in Nigeria. It employs regression analysis to analyze data on public investment, gross capital formation, savings, private domestic investment, and per capita GDP from 1975 to 2008. The study finds that increases in government expenditure have not led to sustainable growth in Nigeria. It suggests Nigeria's government should adopt a "big push" strategy for public spending that focuses on infrastructure and human capital development to set the country on a path of self-sustaining economic growth.
11.assessing the role of public spending for sustainable growth empirical evi...Alexander Decker
This document summarizes a study that assesses the role of public spending in sustainable growth in Nigeria. The study uses an econometric model to examine the relationship between public investment and per capita GDP as a proxy for sustainable growth. It finds that increases in government expenditure have not contributed to sustainable growth in Nigeria. The study suggests Nigeria's government should adopt a "big push" strategy for public spending that focuses on infrastructure and human capital investment to enable long-term self-sustaining growth.
Prudent macroeconomic management is important for poverty reduction and sustainable development in Nigeria. Over the past 30 years, Nigeria has experienced macroeconomic instability, financial distress, political uncertainty, high unemployment, insecurity, poverty, and natural resource mismanagement. Sound macroeconomic policies that promote economic growth through efficient allocation of resources can help reduce poverty and enable sustainable development. However, Nigeria's high levels of corruption and poor macroeconomic management have undermined growth and development goals. Prudent management of resources is needed to achieve more equitable distribution of wealth and opportunities for poverty reduction.
The main aim of this study was to examine the Influence of Management Accounting Practices on Performance of Kisumu County Government. The study aimed specifically to examine how the performance of Kisumu County Government is influenced by financial planning and budgeting and internal control and public finances governance. One of the objects of a transfer is to bring economic resources closer to the people, and effective public financial management practices are needed to make this felt by the people. The reviewed literature shows that limited studies are being conducted on the same subject and therefore this study aims to fill the gap by contributing to the existing knowledge. In the past six years, Kenya has experienced many challenges despite the improvement of the legislative and institutional frameworks for the management of public finances which are not in line with the global expected standard practice and therefore lead to a poorer service delivery. This study also aims to strengthen policies that streamline prudent public resource management. The study was based on participatory theory, contingency theory and institutional theory. The study employed mixed research and a deliberate technique for sampling. The county's director and accountants from the treasury of Kisumu County were among the respondents. In the case of primary data, a questionnaire was used to collect secondary data from the Budget Office, the Office of the Auditor General and the County Treasury Office. In the study qualitative and quantitative data were used. While content analyzes were used for qualitative data analysis, the Social Science Statistics Package Version 25 was used for quantitative data analyzing descriptive and inferential statistics. The effect of management accounting practices on the Kisumu County Government's performance has been assessed by a multiple linear regression analysis. The main finding was the importance of internal control practices involving monitoring, control environments, and internal audits (F (1, 196) = 156,124).
Effect of Fiscal Responsibility Act on Budgeting and Accountability Practice ...ijtsrd
This study examines the effect of the Fiscal Responsibility Act on budgeting and accountability practice in Nigeria's Fourth Republic. Specifically, the study determines the relationship between the pre and post effect of the Reform Act to ascertain if there is any significant difference in the management of the nation's fiscal operations. The study made use of secondary data obtained from the Central Bank of Nigeria Annual Reports and Accounts, the Central Bank Nigeria Statistical Bulletins and report of the Accountant General of the Federation as audited by the Auditor General of the Federation for the period under study. Six research questions and seven hypotheses were formulated to guide the study. The data generated for this study were presented in tables, graphs and mean scores and analyzed using the Statistical Package for Social Sciences version 22. The hypotheses were tested using the T test of difference and the Pearson Correlation r . Results revealed among others that the number of months of default on the publication of Federal Government Audited Accounts was reduced in the post Fiscal Responsibility Act era. Again, there is a significant negative trend in the mean corruption index after the introduction of the Act and that actual capital expenditure is more closely related to capital expenditure budget in the post than pre Fiscal Responsibility Act period. Based on the findings, we recommended that budgeting and accountability practice should be made more proactive by imbibing the culture of timely auditing and reporting standards as stated in sections 49 and 50 of the Fiscal Responsibility Act, 2007. Okegbe, T. O. "Effect of Fiscal Responsibility Act on Budgeting and Accountability Practice in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-5 , August 2019, URL: https://www.ijtsrd.com/papers/ijtsrd26639.pdfPaper URL: https://www.ijtsrd.com/management/accounting-and-finance/26639/effect-of-fiscal-responsibility-act-on-budgeting-and-accountability-practice-in-nigeria/okegbe-t-o
Effects of Financial Management Reforms on Financial Corruption in Nigeria Pu...ijtsrd
This paper examined Financial Management Reforms and its Effect on Curbing Financial Corruption in Nigeria Public Sector. A survey design was adopted in the study and a sample of three hundred and twenty four 324 respondent which consist of Accountants and Auditors from Anambra state MDAs. The variables used for this study consists of dependent and independent variables. The dependent variable for this study is financial management reform proxy as IPSAS, TSA, IPPIS, and GIFMIS. The data generated were subjected to different statistical tests such as descriptive statistics, correlation analysis, jargua Bera normality test, and auto correlation test. The data gathered were finally analyzed using Ordinary Least Square OLS regression analysis. The study found that International Public Sector Accounting Standards IPSAS and Treasury Single Account TSA , when tested as standalone variables was found to be positively and statistically significant in curbing financial corruption. While Integrated Payroll and Personnel Information System IPPIS and Government Integrated Financial Management Information System GIFMIS when tested as standalone variable was found to be positively but insignificantly and negatively but insignificantly curbing financial corruption respectively across public sector in Nigeria. Meanwhile, the t statistic result of the interaction among these variable showed that their combination can go a long way in curbing financial corruption. The study recommends that, There should be Effective efficient monitoring, upgrading and sustenance of IPSASs, TSA, IPPIS and GIFMIS in the public sector, if Nigerian government is actually sincere and serious about tackling corruption in the country and stop cases of financial mismanagement, teaming and lading and prepare financial statements that could make full disclosure of every material facts and figures. This study, been the first and best of its type, makes a two major contributions to knowledge in a way that the variables used were tested as both stand alone and interactive variables, and the results are quite revealing. Onukelobi, Peace Chinwe | Okoye, Pius V. C. "Effects of Financial Management Reforms on Financial Corruption in Nigeria Public Sector" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-6 , October 2019, URL: https://www.ijtsrd.com/papers/ijtsrd29255.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/29255/effects-of-financial-management-reforms-on-financial-corruption-in-nigeria-public-sector/onukelobi-peace-chinwe
Running Head BUDGET AND PUBLIC FINANCEBUDGET AND PUBLIC F.docxhealdkathaleen
Running Head: BUDGET AND PUBLIC FINANCE
BUDGET AND PUBLIC FINANCE
Colorado Technical University
Budget and Public Finance
Nana Lawson
Individual project unit 4
July 31st 2019
BUDGET AND PUBLIC FINANCE.
Finance and budgeting are essential to public administration since it involves spending and transparently allocating public dollars. Managing funds mostly involves budgeting and understanding public reaction (Simon, H. A., Smithburg, D. W., & Thompson, 2017). Financial resource availability shapes many of the outcomes that matter to public administration including the effectiveness of public service, undertaking management reforms, performance implications and decisions to pursue. In 1988, the chamber of deputies changed the procedures regulating the budget session to control the formation of public needs.
The current financial crisis of our world today has forced organizations to cut budgets, reset priorities, restructure services and assume new financial responsibilities. This reminds us of the centrality of financial resources management to the public service. Budgets help in laying a foundation for the achievement of goals. When we focus on public finance, political, economic, legal and administrative aspects of public finance are examined.
Budgeting is not an easy process as it may seem and it involves many things. Many issues are involved when it comes to budgeting and public finance. Each budgetary decision made impacts various parts of a community that mainly depend on the government. For instance, looking at the day today ever-rising population, limited resources are a major factor when budgeting due to the large percentage of people existing in a world that has limited resources not enough to sustain them all.
Communication has also become an issue when we consider budgets. Just as many people say, communication is the key to success. For continuity to take place, communication must be considered. When we look at our world most communication mostly takes place through online services which mostly involves lies and corrupt activities. This hinders the budget and public finance process since almost everything relies on new technology.
Change of culture has also become a hindrance when we look at the differences between then old and new centuries since this century involves a lot of things. Infrastructure comes in since dealing with infrastructure and finding the way to invest in it with revenues that are not growing at the same rate as costs are hard.
Vision is also an issue since the government lacks an up straight vision on where the community is going. The government and its staff majorly base on obtaining power, being the best which makes it hard to budget (GrReed, B. J., &Raudla, 2010). This is because, when we focus on a vision, it becomes easier for budgeting since we can know what needs ...
11.[1 12]challenges of managing local government finance in nigeriaAlexander Decker
This document summarizes the challenges of managing local government finances in Nigeria. It discusses how local governments have limited financial autonomy and revenue sources due to dependence on state and federal allocations. This is exacerbated by issues like lack of transparency, undue interference by state governments, and corruption. The document traces the history of local governments in Nigeria and reforms like the 1976 reforms. It analyzes the objectives of fiscal federalism and revenue allocation in Nigeria. The document recommends granting local governments full financial autonomy and removing joint state-local government accounts to improve their ability to provide services.
Financial management reforms and the economic performanceAlexander Decker
This document summarizes a research study that examined the impact of financial management reforms on the economic performance of public sector entities in Kenya from 2007/2008-2011/2012. The study found that financial reforms achieved more than half of intended performance targets over the period. Budgetary reforms had the strongest relationship to performance indicators, followed by accounting reforms, while audit reforms did not significantly impact performance. The study concludes that more emphasis should be placed on budgetary and accounting reforms to improve economic performance in the public sector.
Assessment of Local Governance and Development Performance in IndonesiaDr. Astia Dendi
1. The document discusses performance measurement models implemented in Indonesia following its decentralization in 2001. It explores challenges with current central-government driven models.
2. A nested model is proposed that integrates three spheres of evaluation: financial/budget performance, governance performance, and development performance. This aims to make evaluation more attainable and useful for local governments.
3. The paper also discusses lessons learned and suggestions for an effective process to implement the nested performance evaluation model, including collaborative efforts between central and local governments.
Sample Research in Managerial Economics.pdfFroilanBanal1
The document discusses a graduate course on public fiscal management and accountability. It aims to describe government budgeting in various countries, assess effectiveness and efficiency of public spending, and determine industries receiving government funds for economic growth. It provides an introduction to government budgets outlining resources and planned usage. The importance of budgeting for achieving socio-economic goals is discussed. Later sections provide methodology for analyzing literature on government expenditure, effectiveness of budgeting, spending, and expenses. Examples from the Philippines are given on budgeting systems and participatory budgeting initiatives. Tables summarize journals on related issues like planning, budgeting, and socio-development goals.
Public expenditure and economic growth nexus in nigeria a time series analysisAlexander Decker
This document examines the relationship between public expenditure and economic growth in Nigeria over the last three decades from 1977 to 2006. It uses time series data and the Ram (1986) model to analyze how different types of public spending, such as on infrastructure, education, and health, impact economic growth. The empirical results found that private and public investments had an insignificant effect on economic growth during the period studied. While variables like GDP, private investment, and public spending were found to be non-stationary, they were determined to be cointegrated in the long run. Error correction modeling also showed that short-run distortions can be corrected towards the long-run equilibrium relationship over time. The main recommendation is that government spending in Nigeria should be
This document summarizes a research article that evaluates the degree of openness in Turkey's public expenditure. It finds that while Turkey has taken some steps to increase transparency, such as establishing new laws and action plans, transparency remains limited, especially regarding military spending. Civil society organizations can play an important role in promoting transparency and accountability, but their influence is still growing. Overall, the degree of openness in Turkey's public financial management system is insufficient and needs further reforms to achieve complete transparency.
Cointegration of public sector expenditure patterns and growth of nigeriaAlexander Decker
This document discusses a study that investigates the relationship between patterns of public sector expenditure and economic growth in Nigeria from 1961-2010. The study uses econometric models like cointegration tests and vector error correction models to analyze secondary data on public administration, social, economic, and transfer expenditures collected from Nigeria's Central Bank. The results show that different types of public expenditures impact Nigeria's economic growth. Based on these findings, the study concludes that public expenditures can be an important fiscal policy tool to promote economic growth when properly allocated and managed.
The document summarizes recommendations for enhancing the Transparent, Effective and Accountable Government (TEAG) initiative in India. It recommends that TEAG: 1) Focus on strengthening relationships to give marginalized groups a voice in decision-making, help define service agreements, and empower people to monitor providers; 2) Encourage grantees to implement pilot accountability projects rather than just research; 3) Create a practitioner network to build governance reform support.
This document discusses why public policies often fail in Nigeria. It provides examples of policies implemented by the Nigerian government that failed to achieve their goals and objectives, such as the National Economic Empowerment and Development Strategy (NEEDS) from 2003-2007 and the Subsidy Reinvestment and Empowerment Programme (SURE-P) from 2012-2015. The document analyzes factors that contribute to policy failure, including inefficient governance, poor policy design, and powerful interest groups undermining implementation. Overall, while the Nigerian government formulates policies to address national problems, implementation issues cause many policies to fail at delivering tangible benefits to citizens.
New public management (npm) and public sector administration in nigeriaAlexander Decker
This document discusses New Public Management (NPM) and its application in Nigeria. It provides background on NPM, noting that it emerged in Europe and America in the 1980s in response to criticisms of traditional public administration models. NPM advocates changing the role of the state to be more indirect through policies, facilitation, and coordination rather than direct service provision. It also emphasizes market discipline, performance measures, and efficiency. The document examines how NPM was adopted in Nigeria in the 1990s through commercialization and privatization. It reviews literature on NPM and compares traditional and NPM approaches. The purpose is to analyze NPM's suitability for Nigeria's public sector and provide recommendations for its implementation. Secondary sources were used in
Challenges of Infra Finance in India_FinalAmit Kapur
This document discusses the challenges of financing infrastructure projects in India. It notes that India's infrastructure investment targets for the 11th and 12th Five Year Plans have not been met due to structural and economic constraints. Private investment in infrastructure has slowed significantly. To attract more private funding and meet development needs, structural reforms are needed across sectors like power. While reforms have improved generation capacity and deficits, financial issues persist due to factors like uneconomic tariffs, fuel shortages, and accumulated sector losses of over $350 billion. Addressing the concerns of stressed investors in a timely manner through balanced policymaking is imperative to make infrastructure financially viable and sustainable.
Challenges of Infra Finance in India_FinalAmit Kapur
This document discusses the challenges of financing infrastructure projects in India. It notes that India's infrastructure investment targets for the 11th and 12th Five Year Plans have not been met due to structural and economic constraints. Private investment in infrastructure has slowed significantly. To attract more private funding and meet development needs, structural reforms are needed across sectors like power. While reforms have improved generation capacity and deficits, financial issues persist due to factors like uneconomic tariffs, fuel shortages, and accumulated sector losses of over $350 billion. Addressing the concerns of stressed investors in a timely manner through balanced policymaking is imperative to make infrastructure financially viable and sustainable.
This document discusses economic planning and human capital development in Nigeria. It provides an analysis linking planned investments in education, healthcare, and social services to human capital outcomes over 1990-2016. The results show that planned education spending has a weak positive impact on life expectancy, and causes higher gender parity in primary and secondary enrollment. Planned spending on social services also causes higher life expectancy. Therefore, the author recommends that Nigerian economic planning should continue prioritizing medium- and long-term investments in education and social services to enhance human development.
Similar to Assessment of Public Financial Management and State of Infrastructure in Taraba State of Nigeria (20)
Gainful Human Empowerment Reform in Managerial EngineeringIJASRD Journal
This paper describes the corporate-wide approach to gainful human empowerment reform at engineering. Gainful policy is a part of gainful human empowerment reform. The gainful human empowerment reform is a culture-specific human empowerment reform style that is prevalent in managerial engineering. Gainful human empowerment reform, referring to the internal systematic approach of the organization’s human empowerment reform to strive for daintiness performance excellence, and gainful policy referring to all those measures through which one creates and strengthens confidence and trust in outsiders, especially customers, towards the organization’s abilities and products. The daintiness managers are those who inspire followers to transcend their own self-interests, and who are capable of having a profound and extraordinary effect on their followers. The paper reviews the daintiness strategy implementation, strategic control, daintiness metrics, and daintiness channels.
A Study on Quality of Life and Social Support Breast Cancer Women in Greater ...IJASRD Journal
This document summarizes a research paper about gainful human empowerment reform in managerial engineering. It discusses gainful policy and human empowerment reform, focusing on creating trust and confidence. It also reviews strategic control, metrics, and communication channels used in gainful human empowerment reform. The paper examines how reducing information asymmetry and improving board development can increase strategic involvement. It concludes that investing in director development affects gainful human empowerment reform strategy.
Road Accident Analysis and Prevention in Nigeria: Experimental and Numerical ...IJASRD Journal
This paper empirically analysed road accident and its prevention in Nigeria. Data for road traffic crashes trend was sourced from Federal Road Safety Corps in Nigeria from 1960 - 2017. The data was tested for stationarity using Augmented Dickey Fuller (ADF) test, while the co-integration was conducted using Johansen’s methodology. Least Square estimate was employed for the empirical analysis. The results show that there is long run equilibrium relationship between total number of casualties, total number of fatal cases and total number of minor cases of accidents in Nigeria. The results show that there is positive and significant relationship between fatal cases, severe cases and total number of casualties, while minor cases have negative and significant relationship with total number of casualties. The study therefore recommends that government should invest massively in road transportation infrastructure in order to repair dilapidated roads, expand narrow roads and construct new ones. Government should legislate and enforce installation of speed limit devices for all vehicles operating on Nigerian roads to reduce reckless speeding on the highways which will definitely reduce total number of accidents and casualties on Nigerian roads.
Leadership by Humanistic Approach in Workplace ManagementIJASRD Journal
The form and structure of an organization's human resources system can affect employee motivation levels in several ways. Organizations can adopt various systems type leadership humanistic approach empowerment practices to enhance employee satisfaction. The systems type leadership revolution moves recording and analysis activities that were traditionally professional performance lines of activities focused to high operational content. The scientific and systems type leadership progress, growth and internationalization of markets, processors are processes in which the accounting profession plays a leading role of humanistic approach in workplace management. This paper considers the humanistic approach in workplace management. The strategic importance of workers is discussed and their interaction, as an asset, with other important organization assets. The basic methodologies for workers are then explained and their limitations are considered.
Time Evolution of Density Parameters for Matter and Dark Energy and their Int...IJASRD Journal
In the framework of Brans-Dicke (BD) theory, the first part of the present study determines the time dependence of BD parameter, energy density and Equation of State (EoS) parameter of the cosmic fluid in a universe expanding with acceleration, preceded by a phase of deceleration. For this purpose, a scale factor has been so chosen that the deceleration parameter, obtained from it, shows a signature flip with time. Considering the dark energy to be responsible for the entire pressure, the time evolution of energy parameters for matter and dark energy and the EoS parameter for dark energy have been determined. A model for an effective interaction term, between matter and dark energy, has been proposed and calculated. Its negative value at the present time indicates conversion of matter into dark energy. Using this term, the time dependence of the rates of change of matter and dark energy has been determined. It is found that the nature of dependence of the scalar field upon the scale factor plays a very important role in governing the time evolution of the cosmological quantities studied here. The present study provides us with a simple way to determine the time evolution of dark energy for a homogeneous and isotropic universe of zero spatial curvature, without involving any self-interaction potential or cosmological constant in the formulation.
An Experimental Investigation on Normal Concrete using Rice Husk Ash, Dolomit...IJASRD Journal
Generally concrete is good in compression and weak in tension. The fibre in concrete generally increases both the compression and tension in concrete cement is the most important constituent material, since it binds the aggregate and resists the atmosphere action. Since the production of Portland cement clinker is an energy intensive process a partial substitution of clinker by mineral like dolomite and abundantly available agriculture wastes like Rice husk ash obviously represents considerable energy servings and reduction of Co2 emission. In this project work banana fibre are added with 2% by volume of cement, dolomite powder and Rice husk ash is partially replaced by 5.0%, 7.5% and 10% by the volume of cement. The concrete was determined for mechanical properties like compressive strength, split tensile strength and flexural strength they are also tested and studied.
A Novel Implementation for Radio Resource Allocation on Mobile Access Based o...IJASRD Journal
The proposed technology can reduce network costs by allowing optimized use of radio resources in mobile wireless networks. The system provides reliable and high-capacity channels, while the wireless part allows user mobility. Solving the problem involves an attempt to determine an optimal distribution of radio resources to the RAUs (radio allocation unit) and network cells can be split or merged dynamically to optimize this distribution as a function of the fluctuation of demands.
The Internet of Things (IoT) can be able to incorporate a large number of different end systems and it have the ability to transfer data over internet without human interaction. One of the main concerns with our environment has been solid waste management which in addition to disturbing the balance of the environment. it also has adverse effects on the health of the people in the society. The detection, monitoring and management of wastes is one of the primary problems. The traditional way of manually monitoring the wastes in garbage bins is the complex process and also it utilizes more human effort and time. This is an advanced method in waste management since it is automated. This IoT garbage monitoring system is a very innovative system which will help to prevent overflowing of wastes from the bin and keep cities clean. This system monitors the garbage bins and informs about the level of garbage collected in garbage bins. The data is transfer through internet to the control room.
IoT Based Accident Avoidance and Detection System for Two WheelersIJASRD Journal
This document describes an IoT-based accident avoidance and detection system for two-wheelers. The system uses an accelerometer to sense vehicle tilt and activate supporting wheels to prevent falls. A vibration sensor senses accident severity. An IoT modem then sends this data to an Android app, which notifies the nearest medical center and friends via text with the accident location. This allows for timely medical aid. The system can also monitor speed and trigger an alarm if speed exceeds a threshold, helping avoid accidents. The goal is to reduce accident fatalities by facilitating immediate emergency response.
Internet of things (IoT) has started growing due to the developments in RFID, sensors, communication technologies and Internet protocols. The basic aim is to connect sensors in a straight line devoid of human association in the vicinity of help in creation of new types applications. The revolution in mobile, Internet in addition to machine-to-machine (M2M) technologies preserve is seen when the primary step towards IoT. Internet of Things (IoT) is forwarding the association among the objects (the “things”) and the backend systems passing through the Internet. Every object can become connected and smart. As a result, the background is monitored via sensing the background furthermore the data are transferred toward cloud with internet connectivity of the things. The monitoring environment comes closer in spite of distance. There are several platforms that provide services such as data analytics, business analytics, notification, etc. Each platform provides a specific service In this expose, we examine a delegate section of these platforms, together open- source and proprietary, on the source of their capability to convene the potential of dissimilar IoT users. The evaluation focuses on how prepared and functional these platforms are for IoT ecology players, other than on the peculiarities of the essential scientific layers. This paper mainly aims to provide a summary of different platforms and stages for IOT. This paper would help the IoT users to decide their best platform to suit their application.
Realization of Direct Digital Synthesis in Cordic AlgorithmIJASRD Journal
Nowadays the modern communication system and software defined radio-based applications needs Trans receiver consisting of fully programmable circuit which performs modulation and demodulation process. The method which does not need memory for realizing modulators and demodulators is CORDIC algorithm. The CORDIC algorithm is a versatile algorithm which calculates only adder and shifter operations instead of using multiplier. So, this algorithm is mostly used for VLSI and digital signal processing. The main concept used in this project is Direct Digital Synthesis (DDS) which generates the analog waveform in digital format based on CORDIC algorithm approach .This paper focuses on analysis and simulation of Binary phase shift keying (BPSK), Binary amplitude shift keying (BASK), Binary frequency shift keying (BFSK), Quadrature phase shift keying (QPSK) modulation scheme using DDS based on CORDIC algorithm instead of ROM look up table which greatly reduce the number of slices and no of look up tables. The whole simulation is done on Modelsim and Xilinx-ISE using Verilog descriptive language and these modulation schemes are implemented on Spartan-3 FPGA kit.
Virtual Reality Based Requirement Distributions for Disaster Affected PeoplesIJASRD Journal
The general aim of the development of virtual reality technology for automation applications at the IRF is to provide the framework for Projective Virtual Reality which allows users to “project” their actions in the virtual world into the real world. Based on this virtual reality requirement distribution for disaster affected people system is proposed. In this system, it displays the basic need of affected people. Through this the concerned authority will know their requirement and distribute their need. The proposed system gets user’s height and change buttons’ vertical position. In addition, users can change a button label and type.
Implementation of Low Complex Universal Filtered MulticarrierIJASRD Journal
In 5G technology for enhancing the high speed data process the Filter Bank Multicarrier (FBMC), Universal Filtered multicarrier (UFMC), and Generalized Frequency Division Multiplexing (GFDM) techniques are used in effective manner. The FIR filter plays an important role in 5G mobile communication technology. In this paper, the hardware complexity reduced by using the FIR filter. In previous technique, 73 multipliers are required to the filtering process. Here to reduce the number of multipliers by using the multiplexers. The 73 multipliers to be replaced with the 5 number of 16:1 multiplexers, 5 multipliers and 4 registers. The Multiple Constant Multiplication (MCM) scheme is also presented for the block implementation FIR filters. Reducing the memory usage for using the less number of multipliers. Use the less number multipliers the difficulties are to be reduced. The overall implementation has a result of 42% reduction in hardware complexity.
Uncompressed Video Streaming in Wireless Channel without Interpolation using ...IJASRD Journal
This document summarizes an article that proposes methods for uncompressed video streaming over wireless channels using search algorithms without interpolation. It introduces full search and logarithmic search algorithms to estimate pixel motion for video transmission. The full search algorithm provides optimal estimation but is computationally expensive, while the logarithmic search algorithm reduces complexity. Experimental results show the full search algorithm achieves higher peak signal-to-noise ratio than existing methods. The proposed methods improve video quality for wireless transmission without increasing computational complexity.
Massive MIMO-Based 5G Networks: Energy Harvesting Base Stations with Minimum ...IJASRD Journal
The degree of CSI available to Transmitter and Receiver is influenced by the capacity of MIMO (Multiple Input and Multiple Output). The maximizing Energy Efficiency (EE) is to optimum transmission strategy for multiple user Massive MIMO system are to be optimized in radio frequency energy harvesting network. The grid energy permits requite for the changeability and intermittent the harvest energy. Hence, the quality of service constraint has to been solved under the problem of power grid expenditure reduction. In hybrid Massive MIMO system focuses on Energy efficient maximization where Massive MIMO employs where there are two other promising 5G technologies: assorted networks and millimeter wave. For achieving larger Energy Efficiency gains multiple opportunities open up than with conservative Massive MIMO systems. A sarcastic psychoanalysis of the Energy Efficient development approach considering combination Massive MIMO scheme permits as to verify various open research tribulation it will immensely help users in using energy-efficient 5G deployments.
Voice Based Search Engine for Visually Impairment PeoplesIJASRD Journal
World Wide Web (WWW) is unexpectedly emerging because the accepted records supply for our society. The WWW is normally reachable the usage of an internet-browsing package from a networked pc. The layout of facts on the net is visually orientated. The reliance on visible presentation locations excessive cognitive demands on a person to function this sort of system. The interaction might also sometimes require the whole attention of a consumer. The design of information presentation at the web is predominately visible-oriented. This presentation technique requires most, if no longer all, of the person’s attention and imposes significant cognitive load on a user. This technique isn't always sensible, in particular for the visually impaired persons. The awareness of this challenge is to develop a prototype which supports net browsing the use of a speech-based interface, e.g. A telephone, and to degree its effectiveness. The command input and the delivery of web contents are totally in voice. Audio icons are constructed into the prototype so that users will have higher knowledge of the original shape/purpose of a web page. Navigation and manage commands are available to decorate the net browsing enjoy. The effectiveness of this prototype is evaluated in a consumer take a look at involving both generally sighted and visually impaired humans. Voice browsers allow human beings to get right of entry to the Web the usage of speech synthesis, pre-recorded audio, and speech reputation. This may be supplemented via keypads and small presentations. Voice may also be supplied as an accessory to standard computing device browsers with high resolution graphical presentations, presenting an on hand alternative to the use of the keyboard or screen, as an instance in cars in which palms/eyes unfastened operation is crucial. Voice interplay can get away the bodily obstacles on keypads and shows as cell devices turn out to be ever smaller. The browser will have an integrated textual content extraction engine that inspects the content of the page to construct a structured illustration. The inner nodes of the structure constitute diverse tiers of abstraction of the content. This enables in easy and bendy navigation of the page so that it will hastily home into gadgets of interest.
Developing countries like India needs a significant improvement in infrastructure such as Roads or Highways. An express high way, for physical improvement, is one of them. Regardless, we experience a long queue at each toll plazas on expressway which wastes a lot of experience time, fuel and surges of co2. In order to check the issue basic in light of the present manual toll gathering system, Automated Toll Collection structure is exceedingly required. In this venture, we will look at the separate data from the client and it will be prepared for toll gathering framework, to make progressively productive and perfect. Beginning at now, at each toll both the vehicle needs to stop for paying the toll. We have proposed a structure that would pay the toll subsequently and diminish the line at the toll corner. For this purpose we have used the RFID tags to identify the user and so that the amount is automatically deducted from the users wallet. SMS is send to the user after deducting the amount form the user wallet. In addition to this, we have used the GPS to find the user location.
Secure Medical Data Computation using Virtual_ID Authentication and File Swap...IJASRD Journal
PHR provides users with a great deal in leakage of sensitive information. However, securing the sensitive medical data also brings very serious security problems, especially for the data security which is stored in the medical cloud data. Once the data is leaked to a third party, then the data privacy has become a major problem, mainly such as authentication, availability of data, confidentiality etc., and which is to be taken into consideration very effectively. An authentication scheme based on virtual smartcard using hashing function for medical data is proposed to solve the problem of in which the illegal users access the resources of servers. Here, we also maintain PHR sensitive data in the cloud by using file swapping concept. Once the user access the data. The user data will be swapped into different places by file swapping concept, so the file will be more secured and no one can hack or theft our data.
Secure Video Processing using ROI Extraction and ECC EncryptionIJASRD Journal
Video encryption is the process of encrypting videos to hide the object in video for secure video sharing. To hide privacy from sensitive areas in video frame, ROI extraction techniques are proposed. Lightweight encryption algorithm is performed on every ROI to make the privacy sensitive information. To implement ECC encryption for encryption of extracted ROI. Provide secure video communication between sender and receiver.
An Approach to Detect and Avoid Social Engineering and Phasing Attack in Soci...IJASRD Journal
Digital physical frameworks are the key advancement driver for some spaces, for example, car, flight, mechanical procedure control, and industrial facility mechanization. Be that as it may, their interconnection possibly gives enemies simple access to delicate information, code, and setups. In the event that aggressors gain control, material harm or even damage to individuals must be normal. To neutralize information burglary, framework control and digital assaults, security instruments must be implanted in the digital physical framework. The social building assault layouts are changed over to social designing assault situations by populating the format with the two subjects and articles from genuine precedents while as yet keeping up the point by point stream of the assault as gave in the format. Social Engineering by E-Mail is by a wide margin the most intensely utilized vector of assault, trailed by assaults beginning from sites. The aggressor in this way misuses the set up trust by requesting that consent utilize the organization's remote system office to send an email. A social designer can likewise join mechanical intends to accomplish the assault goals. The heuristic-based discovery method examines and separates phishing site includes and recognizes phishing locales utilizing that data .Based on the robotized examination of the record in the informal organization, you can construct suppositions about the power of correspondence between clients. In view of this data, it is conceivable to compute the likelihood of achievement of a multistep social building assault from the client to the client in digital physical/digital social framework. Furthermore, the proposed social designing assault layouts can likewise be utilized to create social building mindfulness material.
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2. Assessment of Public Financial Management and State of Infrastructure in Taraba State of Nigeria
Volume 06, Issue 01, Version I, Jan’ 2019 2
A good budgetary system is the major driver of good governance. There are six
essential characteristics that have been universally accepted, on the basis of international
experience, as a framework for assessing a good budgetary system. These attributes
according to Abimaje (2008) are: constructive political engagement; policy clarity,
consistency and affordability; predictability; transparency; comprehensiveness and
accountability.
Nigeria is one of the largest producers of oil and gas but most Nigerians suffer from
abject poverty and inadequate infrastructure like road network, hospitals, schools, power
supply among others; perhaps because of how public resources are managed. Kizito and
Aminu (2013) add that when public sending is compromised it might result to the following;
ineffective oversight and scrutiny, a dysfunctional budget process, weak capital budget
implementation, and flawed state finance institution. Judging from the above it appears
that there are certain prevailing problems that prevent the attainment of good public
governance in Nigeria, especially at the second tier of government.
The Nigerian public sector financial management which encompasses the three tiers
of government is the driver of the economy but its desired impact seems to be far from
pushing the economy to a higher level. This is coming at a time when Nigeria’s
contemporaries have since moved ahead of it. The states exert much pressure on the
economy as they control over a half of the country financial resources. It is therefore more
rational to examine the quality of financial management of one of the states (Taraba) as a
model. It is against this backdrop that this study examines pubic financial management
and state of infrastructure in Taraba State of Nigeria.
The study is of immense importance to the government of Taraba in prudent and
purposeful financial management, especially at this time of dwindling financial resources. It
will assist in growing the economy in the long run. Researches in this area seem to be
ignored. Therefore, this research will serve as a pointer to other researchers, politicians,
senior public financial managers, accountants and students of accounting, public
administration and political science. The study would help the university in managing its
meager finances as well.
1.1 Research Hypotheses
i) H01: Budget performance has no significant relationship with the state of
infrastructure in Taraba state.
ii) H02: State of infrastructure in Taraba state does not reflect the budget
1.2 Literature Review
1.2.1 The Concept of Public Financial Management
Public sector financial management which is also known as public financial
management (PFM) is viewed by experts in different ways. Onuorah and Appiah (2012)
define public financial management to concern the planning, organizing, procurement and
utilization of government funds as well as the formulation of appropriate policies in order to
achieve the aspiration of the society.
Public financial management is all about the management and control of budget
which states what the government intends to do in a year (NOUN, 2012). PFM deals with
the judicious use of fund and also ensures financial accountability. Onuorah and Appiah
3. Dadi et al., (2019)
3 Volume 06, Issue 01, Version I, Jan’ 2019
(2012) pointed out that to achieve a Sound Public Management System, accountability is
required and care should be taken when designing it. Accountability in PFM should go
beyond the naming and sharing of official, or the pursuit of sleaze to a search for the
government to reduce the incidence of institutional recidivism. Accountability provides
government the means to understand how the system may fail and finding ways for the
system to succeed (Onuorah and Appiah, 2012).
Rendio and Dorotinsky (2007) point out that the quality of public management is a
key determinant of government effectiveness, a government where the public management
is stable, it appears to be performing well. It implies that the effectiveness of the public
sector is needed to maximize the efficient use of resources, create acceptable level of
transparency and account in government finance, also the collection of sufficient resources
from the economy in an appropriate manner along with allocating and the use these
resources efficiently and effectively constitute a good financial management system.
Therefore, the effectiveness and efficiency of public sector financial management, relies on
financial accountability, financial control, transparency, and prudence to the society. It is
important to note that public financial management encourages good governance and good
governance provides the required services like infrastructure to its citizens, facilitates the
attainment of budgetary goals.
Public financial management can be seen as that part of administrative function
that concerns planning and controlling of public finances. Thus, the focal point of public
financial management is how to efficiently and effectively utilize public resources to meet
the needs of the people in an equitable manner especially towards infrastructural growth.
1.2.2 Stages of Public Financial Management
Onuorah and Appiah (2012) enumerated the following stages of public financial
management.
(i) Policy Formulation: Policy formulation is one of the most important stages in
public financial management structure. According to Premchand (1999) the transformation
of the society’s aspirations into feasible policies with well-recognized financial implications
is at the heart of financial management. Issues not addressed during policy formulation
tend to grow in magnitude during implementation and may frequently contribute to major
reversals in the pursuit of policies or major slippages that may lead to contrary results.
Public financial management should be targeted towards achieving both micro and
macroeconomic policies. Thus, it entails a clearly defined structured and articulated system
that moves to promote cost-consciousness in the use of resources.
(ii) Budget Formulation: The budget formulation involves the allocation of
resources by the executives before submission to the legislature for review and final
approval. According to Appah (2009), budget formulation in Nigeria involves the
articulation of the fiscal, monetary, political, economic, social and welfare objectives of the
government by the President; based on (i) the department issues, policies and guidelines
which form the basis of circulars to Ministries/Departments requesting for inputs and their
needs for the ensuring fiscal periods; (ii) accounting officers of responsibility units are
required to obtain and collate the needs of their units; and (iii) accounting officers of
ministries, in this case the Permanent Secretaries, are required to collate these proposals
which would be defended by unit heads before the supervising minister.
4. Assessment of Public Financial Management and State of Infrastructure in Taraba State of Nigeria
Volume 06, Issue 01, Version I, Jan’ 2019 4
(iii) Budget Structures: According to Anyanwu (1997), budget structure addresses
the question of how the budget is or should be composed. In Nigeria, budgets have revenues
and expenditure sides. According to Prenchard (1999), many governments have yet to put in
place cash management systems, which would pave way for coordinated domestic
management. The practice of limiting outlays to collected revenues has exacerbated this
problem. He, further argued that there is a massive underfunding of programs and projects
provided for in the budget.
(iii) Payments System: This involves the operational procedures for receiving
monies for the public and for making payments to them. In Nigeria, governments make
payments using a variety of procedures. These include book adjustments, issue of cheques,
and payment authorities and electronic payment systems.
(iv) Government Accounting and Financial Reporting: Government
accounting and financial reporting is a very important component of the public sector
financial management process in Nigeria. As Adams (2001) noted that government
accounting entails the recording, communicating, summarizing, analyzing and interpreting
financial statement in aggregate and in details. In the same vein, Prenchard (1999) argues
that government accounts have the dual purpose of meeting internal management
requirements while providing the public with a window on government operations.
Government financial reports should be prepared with the objective in mind of providing
full disclosure on a timely basis of all material facts relating to government financial
position and operations (Achua, 2009). Financial reports on their own do not mean
accountability but they are sensitive part of accountability to the public.
(v) Audit: One of the fundamental aspects of public sector financial management in
Nigeria is the issue of audit of government financial reports. Audit is the process carried out
by suitably qualified Auditors during the accounting records and the financial statements of
enterprises are subjected to examination by the independent Auditors with the main
purpose of expressing an opinion in accordance with the terms of appointment. The high
level of corruption in the public sector of Nigeria is basically as a result of the failure of
auditing. As Prenchard (1999) puts it “many audit agencies are legally prevented from
reviewing policies. Most of them cannot follow the trail of money, as they do not have the
right to look into books of contractors, and autonomous agencies”. One fundamental failure
of audit is the absence of value for money in the Nigerian public sector.
(vi) Legislative Control: The legislature (House of Representative and Senate) in
Nigeria is expected to perform this very important task of controlling and regulating the
revenue and expenditure estimates in any fiscal year. It is the responsibility of the members
of the National Assembly to ensure that the budget estimates are properly scrutinized to
ensure accuracy, effectiveness and efficiency of government revenue and expenditure.
1.2.3 Nature of Infrastructure in Nigeria
Infrastructure includes public utilities such as schools, water supply, good roads,
telecommunications, buildings, power supply amongst others. The state of infrastructure in
Nigeria is worrisome. Nigeria has made progress in increasing the access of the school age
population to education but the consequential rapid expansion and budgetary constraints
are severely restraining the progress. As observed by Olufemi (2012), most infrastructures
are now decayed and need repair, rehabilitation or replacement. The government of Taraba
5. Dadi et al., (2019)
5 Volume 06, Issue 01, Version I, Jan’ 2019
State needs to repair most of the roads within the state, and provide electricity as most of
the local government areas do not have electricity. In addition, there is inadequacy of water
supply in the state as most of the water supply equipment are dilapidated, hence, need
replacement. The state of infrastructure of any state is directly related with the quality of
life. Government is the system that plans, organizes, controls and supervises the people
who are resident in an area in order for all to have conducive-environment for living and a
sense of belonging. Governments have the power to put in place all measures that it deem
fit will make an environment beneficial for living for everybody.
Infrastructure development in democratic governance is more challenging because of
the accessibility of people to government and involves identifying the right project, carrying
out feasibility and viability studies and embarking out physical development of the project
(Olufemi, 2012). The challenges include finance, technology, design, and maintenance. In
addition, there is a problem of succession. Most elected democratic leaders in Nigeria
abandon projects that were initiated and started by their predecessors, and this contributes
significantly to inadequacy of completed projects. These are not unconnected with dearth of
visionary leaders, corruption, project management and monitoring.
Infrastructure development is a major determinant of achievements of democratic
leaders and it is the foundation of good democratic governance. Agitation for infrastructural
development is higher in democratic government than in military dictatorship or compared
to developed countries. The numerous challenges of infrastructure development have not
been addressed by democratic leaders. Basic infrastructure facilitates sustainable
development and trade both locally and internationally. Nigeria lacks such basic
infrastructure that result to economic growth and development. For example, some local
government areas (especially Kurmi and Sardauna LGAs) in Taraba State have enormous
natural resources which generate revenue to the state, but accessibility to those areas due
to bad road, lack of electricity hamper economic activities. One may begin to wonder if
budget is properly done and implemented. This boils down to issue of accountability and
transparency by the leaders.
1.2.4 Review of Empirical Studies
There is paucity of empirical studies on public financial management and
infrastructural development in Nigeria. In an effort to augment the limited studies, Edame,
and Ejue (2013) examine the budgeting role, infrastructural development and economic
growth vis-a-vis the political development of Nigeria with reference to Ogoja local
government area of Cross River State as the case study. Primary data were collected using
questionnaire and analysed using descriptive statistics and chi-square. The result shows
that there is a significant relationship between budgeting and infrastructural development
in Nigeria. In addition, it reveals that there is a correlation between budgeting and
development of sub-economic sector in Nigeria. Similarly, Emenike (2016) assess the impact
of public financial management on economic development of developing countries. Data
collected were analysed using descriptive statistics and multiple regressions. It was found
that public financial management does not impact significantly on economic development of
Nigeria.
Furthermore, Saunders (1985) examine the relationship between economic growth
and public expenditure of OECD countries for 1960-1981. The result shows that there is
6. Assessment of Public Financial Management and State of Infrastructure in Taraba State of Nigeria
Volume 06, Issue 01, Version I, Jan’ 2019 6
causality running in opposite direction between the variables. Aruwa (2012) examines the
association between government revenues and expenditures, expenditures and economic
growth using cointegration and VAR-based error correction models on annual data ranging
from 1979 – 2008. The study reveals that government expenditure is not employed as a
fiscal instrument and the revenue growth drives government expenditure. Similarly, Pere
and Buseni (2013) assessed the extent local government financial management impact on
effective and judicious use of public financial resources in Bayelsa state. The study
employed descriptive and survey designs. Among other things, the findings of the study
revealed that to a slight extent public financial management in the local governments has
impact on effective and judicious use of public financial resources in Bayelsa state. There is
also a significant impact of financial planning and control on quality delivery of public
services in local government areas of Bayelsa state; and also verified that the practice of
public financial management enhance transparency and accountability in the use of public
financial resources in Bayelsa state. Hence, the study concluded that local government
financial management has positive impact on effective and judicious use of public financial
resources in Bayelsa state.
Onuorah and Appah (2012) examine the management of public funds in terms of
how public office holders give accountability report of their stewardship. The findings reveal
that the level of accountability is very poor in Nigeria because the attributes of accessibility,
comprehensiveness, relevance, quality, reliability and timely disclosure of economic, social
and political information about government activities are completely non available or
partially available for the citizens to assess the performance of public officers mostly the
political office holders. Omodero and Okafor (2016) determine the efficiency and
accountability of public sector revenue and expenditure in Nigeria (1970-2014). Findings
reveal that the level of accountability is very poor in Nigeria because the attributes of
accessibility, comprehensiveness, relevance, quality, reliability and timely disclosure of
financial information, social and political information about government activities are
completely non-available or partially available for the citizens to assess the performance of
public officers mostly the political office holders. The study therefore concluded that that
there is a significant relationship between efficiency of public sector expenditure, recurrent
expenditure and capital expenditure in Nigeria from 1970-2014. From the review, it is
evident that public financial management does not have significant effect on infrastructural
growth in Nigeria.
METHODOLOGY
This study adopted survey design. The survey design is used to collect primary data
representing a cross-section of the target population of Taraba state Political
Administrators, Accountants and Auditors, as well as key officers of the ministry of finance,
Accountant-General, Auditor-General, and electorates. The data collected are about public
financial management and state of infrastructure in Taraba state. The population of the
study is 900 cutting across the sixteen LGAs of Taraba state. The size of the sample is 500.
The 500 respondents were selected randomly from the sixteen LGAs of the state. Two LGAs
were randomly selected from each senatorial zone including the state capital.
X² = Σ (fo - fe)² / fe
7. Dadi et al., (2019)
7 Volume 06, Issue 01, Version I, Jan’ 2019
Degree of freedom; k – 1
Where; fo is an observed frequency in a particular category
fe is an expected frequency in a particular category
k is the number of categories.
level of significance is 0.05 and 0.10
RESULTS AND DISCUSSIONS
This section discusses the results obtained from the analysis of the data collected.
500 questionnaires were administered but 361 were successfully filled and returned based
on which analyses were made.
3.1 Correlations
The correlation was determined using Pearson Correlation. Table 3.1 shows the
result
Table 3.1: Correlations between State of Infrastructure and Budget Performance
The state of
infrastructure in
Taraba state
reflect the budget
Budget performance in
Taraba State has
relationship with the
nature of infrastructure
The state of
infrastructure in Taraba
State reflect the budget
Pearson Correlation 1 0.191**
Sig. (2-tailed) 0.000
N 351 347
Budget performance in
Taraba State has
relationship with the
nature of infrastructure
Pearson Correlation 0.191** 1
Sig. (2-tailed) 0.000
N 347 350
Source: SPSS Output, 2018
Table 3.1 depicts the result of the correlations between state of infrastructure and
budget performance in Taraba State. The result connotes that Pearson correlation is
significant at 1% as denoted by the two asterisks which is fairly positively correlated at 0.
191. Hence, an increase in budget performance or implementation all other variables
remaining constant increases the state of infrastructure. This is also applicable to how
infrastructure reflects budget as positive correlation is seen.
Table 3.2: Accountability by the Government of Taraba State to the Public
Responses Frequency Percent Valid Percent Cumulative Percent
1
2
3
4
5
Strongly agree 53 14.7 14.8 14.8
Agree 97 26.9 27.2 42.0
Strongly disagree 89 24.7 24.9 66.9
Disagree 92 25.5 25.8 92.7
Undecided 26 7.2 7.3 100.0
Total 357 98.9 100.0
Unanswered 4 1.1
Total 361 100.0
Source: Field Survey, 2018
8. Assessment of Public Financial Management and State of Infrastructure in Taraba State of Nigeria
Volume 06, Issue 01, Version I, Jan’ 2019 8
Table 3.2 shows respondents’ opinions on whether there is accountability by the
government of Taraba State to the public. 150 (53 and 90) or 41.6% of the respondents
agreed that there is accountability by the government of Taraba State to the public, 181 (89
and 92) or 50.1%, while 26 or 7.2% of the respondents are undecided as 4 making 1.1% were
not answered. The result therefore shows that there is no accountability by the government
of Taraba State to the public as indicated by 181. This is in consonance with Onuorah and
Appah (2012), Omodero and Okafor (2016) who revealed that the level of accountability is
very poor in Nigeria because the attributes of accessibility, comprehensiveness, relevance,
quality, reliability and timely disclosure of economic, social and political information about
government activities are completely non-available or partially available for the citizens to
assess the performance of public officers mostly the political office holders.
Table 3.3: Taraba State Government has been doing well in Budget Implementation Since
1999
Responses Frequency Percent Valid Percent Cumulative Percent
1 Strongly agree 38 10.5 10.6 10.6
2 Agree 84 23.3 23.5 34.1
3 Strongly disagree 112 31.0 31.3 65.4
4 Disagree 89 24.7 24.9 90.2
5 Undecided 35 9.7 9.8 100.0
Total 358 99.2 100.0
Unanswered 3 0.8
Total 361 100.0
Source: Field Survey, 2018
Table 3.3 captures the respondents’ opinion on whether Taraba state government
has been doing well in budget implementation since 1999. From the responses, 122 (38 and
84) or 33.8% agreed that Taraba state government has been doing well in budget
implementation since 1999, 201 (112 and 89) representing 55.7% disagreed, and 35 or 9.7%
indicates their neutrality while 3 (0.8%) were unanswered. Therefore, it can be inferred that
Taraba state government has not been doing well in budget implementation since 1999.
Respondents via interview attributed corruption, bad leadership style, lack of revenue, and
lack of public scrutiny as factors responsible for lack of budget implementation in Taraba
State.
Table 3.4: State of Infrastructure (e.g. good road network, electricity, pipe borne water, good
schools among others) in Taraba State
Responses Frequency Percent Valid Percent Cumulative Percent
1 Excellent 39 10.8 11.0 11.0
2 Good 82 22.7 23.0 34.0
3 Poor 158 43.8 44.4 78.4
4 Fair 75 20.8 21.1 99.4
5 Undecided 2 0.6 0.6 100.0
Total 356 98.6 100.0
Unanswered 5 1.4
Total 361 100.0
Source: Field Survey, 2018
9. Dadi et al., (2019)
9 Volume 06, Issue 01, Version I, Jan’ 2019
Table 3.4 depicts that 39 representing 11% of the respondents considers the state of
infrastructure to be excellent, 82 or 23% considers it good, 158 or 44.4% considers it poor, 75
or 21.1% of the respondents see it as fair and 2 or 0.6% of the respondents are indecisive.
Therefore, this result indicates that the state of infrastructure in Taraba State is poor. This
is supported by the views of interviewees that Taraba state has poor infrastructure. There
is good number of local government areas (LGAs) in Taraba state who do not have
electricity. Also, access to some LGAs is difficult due to poor road, for example Kurmi,
Karim Lamido, Sardauna among others. The reasons for the result are not unconnected to
lack of budget implementation.
Table 3.5: Service Delivery within Specified Costs, Quality and Time Schedule in Taraba
State
Responses Frequency Percent Valid Percent Cumulative Percent
1 Strongly agree 58 16.1 16.3 16.3
2 Agree 90 28.8 22.5 38.8
3 Strongly disagree 80 22.2 29.3 68.1
4 Disagree 104 24.9 25.4 93.5
5 Undecided 23 6.4 6.5 100.0
Total 355 98.3 100.0
Unanswered 6 1.7
Total 361 100.0
Source: Field Survey, 2018
Table 3.5 depicts the respondents’ opinion on whether there is service delivery
within specified costs, quality and time schedule in Taraba State. 148 (58 and 90)
representing 41% of the respondents agree that there is service delivery within specified
costs, quality and time schedule in Taraba State, 184 (80 and 104) or 51% of the
respondents disagreed, and 23 or 6.4% of the respondents indicates are neutral. Hence,
there is no service delivery within specified costs, quality and time schedule in Taraba
State. This supports Onuorah and Appah (2012) who found that there is poor and untimely
service delivery by public office holders.
Table 3.6: Sector that has Abandoned Projects in Taraba State
Responses Frequency Percent Valid Percent Cumulative Percent
1 Education 61 16.9 17.2 17.2
2 Health 55 15.2 15.5 32.8
3
Works, Housing,
Electricity and Water
supply
80 22.2 22.6 55.4
4 All of the above 139 38.5 39.3 94.6
5 None of the above 19 5.3 5.4 100.0
Total 354 98.1 100.0
Unanswered 7 1.9
Total 361 100.0
Source: Field Survey, 2018
With respect to the sector (s) that has/have abandoned projects, 61 respondents
(17.2%) reported that the educational sector has abandoned projects, 55 respondents
10. Assessment of Public Financial Management and State of Infrastructure in Taraba State of Nigeria
Volume 06, Issue 01, Version I, Jan’ 2019 10
(15.5%) opined the health sector, and 80 respondents (22.6%) indicated works, housing,
electricity and water sector. 139 respondents (39.3%) indicated that all sectors have
abandoned projects while 19 persons (5.4 percent) were of the opinion that none of the
sectors has abandoned projects. From the results, it can be deduced that all sectors in the
state have abandoned projects. This also reflects the poor state of infrastructure in the
state. It implies that there is no succession in government as different leaders embark on
projects without completing the projects of predecessors. This is obvious in late Danbaba
Suntai’s village (Suntai, Bali LGA) where the projects he initiated and started are up to
now not completed.
3.2 Test of Hypotheses
The hypotheses of the study are tested as follows:
H01: Budget performance does not have significant effect on infrastructure in Taraba
State.
Table 3.7: Chi-square
Opinion fo fe fo – fe (fo – fe)2
(fo – fe)2
fe
1 Strongly agree 50 72.2 -22.2 492.84 6.83
2 Agree 177 72.2 104.8 10983.04 152.12
3 Strongly disagree 55 72.2 -17.2 295.84 4.10
4 Disagree 62 72.2 -10.2 104.04 1.44
5 Undecided 16 72.2 -56.2 3158.44 44.12
Total 361 208.61
Source: Researchers’ Computation, 2018
Level of significance is 5%
Degree of freedom = k – 1
Therefore, 5 – 1 = 4
Table value = 14.86
Decision: Since the calculated value (208.61) > table value (14.86), the study fails to
accept the null hypothesis, hence, budget performance has significant effect on
infrastructure in Taraba State of Nigeria.
H02: The state of infrastructure in Taraba State does not reflect the budget
Table 3.8: Chi-square
Opinion fo fe fo – fe (fo – fe)2
(fo – fe)2
fe
1 Strongly agree 43 70.2 -27.2 739.84 10.54
2 Agree 69 70.2 -1.2 1.44 0.021
3 Strongly disagree 92 70.2 21.8 475.24 6.77
4 Disagree 120 70.2 49.8 2480.04 35.33
5 Undecided 27 70.2 -43.2 1866.24 26.58
Total 351 79.24
Source: Researchers’ Computation, 2018
Level of significance is 10%
11. Dadi et al., (2019)
11 Volume 06, Issue 01, Version I, Jan’ 2019
Degree of freedom = k – 1
Therefore, 5 – 1 = 4
Table value = 13.28
Decision: since the calculated value (79.24) > table value (13.28), the study accepts
the null hypothesis, hence, the state of infrastructure in Taraba State does not reflect the
budget.
CONCLUSION AND RECOMMENDATIONS
Based on the findings, it can be concluded that the state of infrastructure in Taraba
State does not reflect the budget. This goes down to the issue of accountability. Over the
years lack of accountability from democratic leaders has manifested itself in a number of
ways, this includes uncompleted projects. The findings have implications on managers of
public funds, elected democratic leaders, government agencies such as EFCC, ICPC,
electorates, and the general public. This implies that budget implementation in Taraba
state is poor since there is poor state of infrastructure as revealed by responses from
questionnaire and interview. This is not limited to physical infrastructures but recurrent
expenditure (such as salaries). The study also reveals that there is no service delivery
within specified costs, quality and time schedule in Taraba State. This clearly indicates that
contractors do not carry out their work as expected, and there is no monitoring by
government officials. The contractors can decide to do a project below standard in order to
earn more or to rush the work so that he can get his pay on time. It is important that as
contract is awarded, public fund managers should monitor and supervise the work to get an
acceptable and quality project.
In light of the findings, the study makes the following recommendations;
(1) Government should take it as an obligation that significant portion of budget is
implemented as it will improve the nature of infrastructure in the state. There
should be available evidence that budgeted resources reach spending units in a
timely and transparent manner.
(2) Government should utilize all sources of revenue in order to finance budget.
(3) To improve the state of infrastructure in Taraba State and abandoned projects,
there should be succession in government. A project that was initiated and
started by a predecessor should be completed by the successor irrespective of
political party affiliation.
(4) In order to reduce the level of corruption in public fund spending, relevant
government agencies such as EFCC and ICPC should do their work objectively
without bias.
(5) Government should monitor and supervise contracts awarded. This will ensure
timely completion and quality of projects.
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