The document analyzes the impact of fiscal decentralization and budgetary deconcentration on regional disparities in Morocco from 2002 to 2011. It finds that while variables related to fiscal decentralization are positively correlated with regional disparities, variables of budgetary deconcentration show positive but not statistically significant correlations. The results reveal that the effect on regional disparities is more closely related to budgetary deconcentration when combined with fiscal decentralization.
The impact of fiscal decentralization toward regional inequalities in eastern...Alexander Decker
Fiscal decentralization has not reduced regional inequality in Indonesia's Eastern Region based on an analysis of panel data from 16 provinces from 2001-2010. While population growth, education participation, and investment rates lowered inequality, fiscal decentralization did not. In the long run, economic structures in the region have diversified from traditional to modern patterns, consistent with theories of inverted-U development.
This document discusses regional autonomy and natural resource management in Indonesia. It analyzes the relationship between regional autonomy and how natural resources are managed at the local level. While regional autonomy aims to give more authority to local governments, in practice the central government still places many restrictions on local powers. As a result, local governments struggle to effectively use the authority delegated to them. This includes difficulties with planning, budgeting, and reducing dependence on central government financial assistance. The document also examines challenges for natural resource management policies from economic and political crises. It argues local governments need more flexibility to develop policies and manage natural resources in order to generate adequate local revenues and support fiscal decentralization under regional autonomy.
Dimensions of Accountability and Transparency at Local Level Finance Manageme...Triple A Research Journal
ABSTRACT
In existing local level finance system have lack of accountability and transparency. Local government institutions in Bangladesh are very weak in providing basic services to the citizens and in promoting good governance in their constituencies due to low level of human capital in the local government bodies and absence of participatory decision–making governance. The overall local finance is not satisfactory. The existing problems in transparency and accountability at local level finance are lack of people’s participation in budgeting process, monitoring mechanism, using information technologies and skilled manpower. For ensuring accountability and transparency there should have appropriate well designed written laws and regulations, proper auditing and inspection, people’s participation in budgeting. The study has been conducted by analyzing both primary and secondary sources of data. The aim of this article is to raise discussion on ensuring accountability and transparency at local level finance in TukerBazar Union, Khandigaon Union and Khadimnagor Union under SylhetSadarUpazilla. Finally, the study has been evaluated how to ensure accountability and transparency at local level finance in TukerBazar Union, Khandigaon Union and KhadimNagor Union under SyhetSadearUpazilla.
Keywords: Accountability, Transparency, Local Finance, Ensure.
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.
This document provides an overview of local government in Ghana. It discusses key concepts like decentralization and its forms. It describes the structure of Ghana's local government system including regional coordinating councils and metropolitan, municipal and district assemblies. It also outlines the functions, powers, and funding sources of MMDAs, including the District Assembly Common Fund. Finally, it discusses local government budgeting, accounting, and financial reporting practices in Ghana.
Local Government; under what conditions Local Governments are successful, whe...Waseem Sajjad
Local governments are successful under certain political, administrative, and financial conditions. Politically, local governments need strong legal and constitutional support, as well as some level of independence from central control. Administratively, they require adequate administrative powers and autonomy over staffing. Financially, local governments need sufficient and stable funding sources, including the ability to generate own-source revenues and access loans. The document discusses these conditions and provides examples from various countries to illustrate when local governments have or have not been successful based on whether these conditions are met.
Smugglers and vulnerable migrants in central america and mexico finalUN Global Pulse
Executive summary of the United Nations Office on Drugs and Crime (UNODC) research: “Smugglers and Vulnerable Migrants in Central America and Mexico,” conducted as part of UN Global Pulse’s Rapid Impact and Vulnerability Assessment Fund (RIVAF). For more information: http://www.unglobalpulse.org/projects/rapid-impact-and-vulnerability-analysis-fund-rivaf
This document discusses gender budgeting in civil society. It defines gender budgeting as applying a gender perspective to all stages of the budgetary process. This makes budgets more transparent and helps promote gender equality. The document outlines how gender budgeting is based in laws promoting equal opportunities and how it was implemented differently in Germany and Austria. It describes how gender budgeting analyzes budgets to understand their impacts on women and men.
The impact of fiscal decentralization toward regional inequalities in eastern...Alexander Decker
Fiscal decentralization has not reduced regional inequality in Indonesia's Eastern Region based on an analysis of panel data from 16 provinces from 2001-2010. While population growth, education participation, and investment rates lowered inequality, fiscal decentralization did not. In the long run, economic structures in the region have diversified from traditional to modern patterns, consistent with theories of inverted-U development.
This document discusses regional autonomy and natural resource management in Indonesia. It analyzes the relationship between regional autonomy and how natural resources are managed at the local level. While regional autonomy aims to give more authority to local governments, in practice the central government still places many restrictions on local powers. As a result, local governments struggle to effectively use the authority delegated to them. This includes difficulties with planning, budgeting, and reducing dependence on central government financial assistance. The document also examines challenges for natural resource management policies from economic and political crises. It argues local governments need more flexibility to develop policies and manage natural resources in order to generate adequate local revenues and support fiscal decentralization under regional autonomy.
Dimensions of Accountability and Transparency at Local Level Finance Manageme...Triple A Research Journal
ABSTRACT
In existing local level finance system have lack of accountability and transparency. Local government institutions in Bangladesh are very weak in providing basic services to the citizens and in promoting good governance in their constituencies due to low level of human capital in the local government bodies and absence of participatory decision–making governance. The overall local finance is not satisfactory. The existing problems in transparency and accountability at local level finance are lack of people’s participation in budgeting process, monitoring mechanism, using information technologies and skilled manpower. For ensuring accountability and transparency there should have appropriate well designed written laws and regulations, proper auditing and inspection, people’s participation in budgeting. The study has been conducted by analyzing both primary and secondary sources of data. The aim of this article is to raise discussion on ensuring accountability and transparency at local level finance in TukerBazar Union, Khandigaon Union and Khadimnagor Union under SylhetSadarUpazilla. Finally, the study has been evaluated how to ensure accountability and transparency at local level finance in TukerBazar Union, Khandigaon Union and KhadimNagor Union under SyhetSadearUpazilla.
Keywords: Accountability, Transparency, Local Finance, Ensure.
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.
This document provides an overview of local government in Ghana. It discusses key concepts like decentralization and its forms. It describes the structure of Ghana's local government system including regional coordinating councils and metropolitan, municipal and district assemblies. It also outlines the functions, powers, and funding sources of MMDAs, including the District Assembly Common Fund. Finally, it discusses local government budgeting, accounting, and financial reporting practices in Ghana.
Local Government; under what conditions Local Governments are successful, whe...Waseem Sajjad
Local governments are successful under certain political, administrative, and financial conditions. Politically, local governments need strong legal and constitutional support, as well as some level of independence from central control. Administratively, they require adequate administrative powers and autonomy over staffing. Financially, local governments need sufficient and stable funding sources, including the ability to generate own-source revenues and access loans. The document discusses these conditions and provides examples from various countries to illustrate when local governments have or have not been successful based on whether these conditions are met.
Smugglers and vulnerable migrants in central america and mexico finalUN Global Pulse
Executive summary of the United Nations Office on Drugs and Crime (UNODC) research: “Smugglers and Vulnerable Migrants in Central America and Mexico,” conducted as part of UN Global Pulse’s Rapid Impact and Vulnerability Assessment Fund (RIVAF). For more information: http://www.unglobalpulse.org/projects/rapid-impact-and-vulnerability-analysis-fund-rivaf
This document discusses gender budgeting in civil society. It defines gender budgeting as applying a gender perspective to all stages of the budgetary process. This makes budgets more transparent and helps promote gender equality. The document outlines how gender budgeting is based in laws promoting equal opportunities and how it was implemented differently in Germany and Austria. It describes how gender budgeting analyzes budgets to understand their impacts on women and men.
2012 au revoir regions where now for eu funding - pugalis and fisherLee Pugalis
The Coalition Government’s rejection of regions, understood here as a spatial unit for managing sub-national development activity, remains politically and spatially ‘out of synch’ with EU regional policy. It is within this context that some important policy and delivery quandaries arise within and across the former English regions.
Fiscal Federalism and Comparative Analysis of Practices Regarding Political D...Philippine Press Institute
1) The document discusses principles of fiscal federalism including the need for subnational governments to have substantial revenue raising powers and transfers to remedy fiscal gaps.
2) Guidelines are provided for assigning taxes and transfers between different levels of government. Taxes should relate to responsibilities and mobility, transfers should consider population, income, and performance.
3) Political dynasties are discussed as a challenge for federalism, with roots in inequality, lack of checks and balances, and culture. Ways to address this include fiscal decentralization with discipline, multi-member districts, and empowering voters and civil society.
Principles for effective public investment across levels of governmentOECD Governance
Presentation on Principles for Effective Public Investment Across Levels of Government made at the conference "New funding models for local governments: how to effectively mobilize resources?" held in Paris France, 3-4 July 2014.
Presentation made by Claire Charbit, Deputy Head, Regional Development Policy Division. For more information please see www.oecd.org/gov/regional-policy/recommendation-effective-public-investment-across-levels-of-government.htm.
The document summarizes the roles and impacts of the International Monetary Fund (IMF) and World Bank in Pakistan and other developing countries. It outlines how Pakistan has frequently received loans from the IMF since 1958 to address balance of payments issues and economic crises. While IMF programs in Pakistan in the 1990s failed to achieve targets, programs in the 2000s and 2010s helped restore fiscal stability. The World Bank also introduced structural adjustment programs and shifted to providing advice, expertise, and project-linked financing for development. However, both institutions have faced criticism for negative social, environmental, and economic impacts of their policy conditions.
This document analyzes the impact of state public debt laws on fiscal performance in Mexican states. It provides background on decentralization in Mexico and the origins of state debt laws following the 1995 economic crisis. The author compiled data on when each state enacted a debt law and the stringency of the laws. Preliminary results without controlling for other factors show states had larger deficits in years without debt laws, but this effect disappears when the model controls for year fixed effects. The paper aims to empirically study how debt laws impacted state fiscal behavior in Mexico from 1993-2002.
Estimating the stock of public capital in 170 countries May 2021.pdfAbdelmalekBOUMDIR1
Estimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of puEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdf
Restructuring public spending for efficiency - Jean-Marc FOURNIER, OECDOECD Governance
This presentation was made by Jean-Marc FOURNIER, OECD, at the 10th Annual Meeting of Middle-East and North Africa Senior Budget Officials (MENA-SBO) held in Doha, Qatar, on 6-7 December 2017
The document summarizes the local government system of Pakistan. It defines local government and describes its different levels including union government, tehsil government, and district government. It outlines the history of local government in Pakistan from pre-independence to the current system. It discusses the advantages and disadvantages of local government and the roles, functions, and financial autonomy of local governments. It also examines some problems faced by local governments in Pakistan and provides suggestions for improving the system.
The document discusses key concepts related to decentralization and local governance in the Philippines based on the 1987 Constitution and the Local Government Code. It defines key terms like "just share", decentralization, local autonomy, and the relationship between national and local governments. It outlines the four types of decentralization - political, administrative, fiscal, and policy decentralization. It also discusses the operative principles of decentralization and the concept of municipal corporations.
The document discusses the relationship between central and local governments in governance. It notes that the central government lays down general policy for local governments through the ministry of local government to ensure services meet national interests. The central government also entrusts powers to local authorities but maintains checks and control over their functions. Specifically, the central government exercises political, administrative, legislative, fiscal and judicial forms of control over local governments. It facilitates local powers while also coordinating, monitoring and developing policies to guide local authorities' work.
2012 Rebalancing England: Sub-National Development (Once Again) at the Crossr...Lee Pugalis
Abstract
Over the last two decades there has been continuous tinkering and wholesale review of the remit, governance and territorial focus of sub-national development in England. There has also been mounting agreement that subsidiarity will produce optimum material outcomes. It is against this background that we provide a critical reading of the UK Coalition government’s 2010 ‘White Paper’ on Local Growth. Revealing the peculiarities of an economic transition plan which dismantled a regional (strategic) framework, we explore the opportunities that cross-boundary Local Enterprise Partnerships (LEPs) may provide. After abandoning regions, LEPs have been promoted as the only possible ‘replacements’ for Regional Development Agencies and, thus, a prime example of new ‘techniques of government’. We probe the potentials and pitfalls from the dash to establish new sub-national techniques of government, and crystallise some key implications that apply beyond the shores of England. Our key contention is that LEPs have designed-in just as many issues as they have designed-out.
Pugalis, L. & Townsend, A. R. (2012) 'Rebalancing England: Sub-National Development (Once Again) at the Crossroads', Urban Research & Practice, 5 (1), 159-176.
Joussour - َAn urgent need for a National integrated Agenda to deal with daun...Think Tank Joussour
The document calls for a national integrated agenda to address Tunisia's major political, socio-economic, and security challenges in a comprehensive manner. It analyzes each challenge individually and notes the added complexities they pose together. A national agenda is needed to overcome weaknesses in the political transition process, introduce reforms for a new socio-economic model, and adopt a counter-terrorism strategy. The agenda requires buy-in from all stakeholders and a coordinated approach across different but related issues to effectively deal with Tunisia's daunting challenges.
The document discusses the history and evolution of local government in the Philippines. It traces the roots of local government back to the Spanish colonial period and discusses the long tradition of centralized rule, from Spanish/American colonization up until the Marcos dictatorship in 1972. Key events that decentralized power included the 1991 Local Government Code passed under the Aquino administration, devolving services and increasing financial resources to LGUs. The Code aimed to promote local autonomy and address issues like poverty, inequality, and security through community participation and empowering LGUs to provide for basic needs and local development. Examples are given of notable achievements and initiatives that have resulted from the decentralization process.
1. The document discusses the role and legal basis of local governments in the Philippines according to Republic Act 7160, also known as the Local Government Code of 1991.
2. It outlines the major principles of decentralization like devolution, deconcentration, and debureaucratization. It also summarizes the basic services and regulatory powers transferred to local government units.
3. The Local Government Code aims to empower local units and enhance participation. It increases their financial resources and encourages entrepreneurship. However, implementation faces challenges like limited finances, personnel issues, and lack of expertise.
2012 Rescaling of Planning and its Interface with Economic Development - puga...Lee Pugalis
Following the installation of a UK Coalition Government in 2010, ways of governing spatial development in England have undergone significant changes. Local planning authorities now must embrace neighborhood-scale plans in addition to following national targets, as regional policy machinery has been abolished and localities enter an era of incentivized development. The rescaling of planning and its relationship to economic development presents dilemmas, as strategic coordination is challenging without regional entities. Local Enterprise Partnerships may help address this by coordinating planning at a sub-regional scale.
Cohesion, austerity and growth: A helicopter's viewPaolo Zagaglia
A discussion on cohesion and austerity in the European Union for a summer school on european affairs at the Department of Cultural Heritage (University of Bologna)
Wa David JA Douglas -‘New Regionalism’ as the New Local Development Paradigm?OECD CFE
Material of the 10th Annual meeting of the OECD LEED Forum on Partnerships and Local Development |23-25 April 2014 | Stockholm, Sweden
More info http://www.oecd.org/cfe/leed/10th-fplg-meeting.htm
Budgetary participation and village development performanceAlexander Decker
This document summarizes research on the relationship between budgetary participation and village development performance in Jayapura City, Indonesia. It reviews literature on how budgetary participation may influence village development performance directly and indirectly through procedural justice and organizational commitment. The literature suggests that budgetary participation could positively impact village development performance by increasing procedural justice and organizational commitment. The research aims to examine these relationships and provide recommendations to local government on budgetary participation strategies to improve village development outcomes. The study uses survey data from 14 villages in Jayapura, with 97 respondents representing village leaders and programs.
This document provides an evaluation of budgetary control at Bhima Co-operatives Sugar Industry Ltd. in Pune, India. It includes the company profile, capital and revenue budgets for 2011-12 and 2012-13, findings from comparing the budgets, and objectives of the study which were to examine the company's existing budgetary controls, understand its financial position through capital and revenue budgets, and compare budgets between the two years. The summaries show declines in income from sugar and sales from 2011-12 to 2012-13, while various expenses such as transportation, manufacturing, and interest paid on loans increased.
2012 au revoir regions where now for eu funding - pugalis and fisherLee Pugalis
The Coalition Government’s rejection of regions, understood here as a spatial unit for managing sub-national development activity, remains politically and spatially ‘out of synch’ with EU regional policy. It is within this context that some important policy and delivery quandaries arise within and across the former English regions.
Fiscal Federalism and Comparative Analysis of Practices Regarding Political D...Philippine Press Institute
1) The document discusses principles of fiscal federalism including the need for subnational governments to have substantial revenue raising powers and transfers to remedy fiscal gaps.
2) Guidelines are provided for assigning taxes and transfers between different levels of government. Taxes should relate to responsibilities and mobility, transfers should consider population, income, and performance.
3) Political dynasties are discussed as a challenge for federalism, with roots in inequality, lack of checks and balances, and culture. Ways to address this include fiscal decentralization with discipline, multi-member districts, and empowering voters and civil society.
Principles for effective public investment across levels of governmentOECD Governance
Presentation on Principles for Effective Public Investment Across Levels of Government made at the conference "New funding models for local governments: how to effectively mobilize resources?" held in Paris France, 3-4 July 2014.
Presentation made by Claire Charbit, Deputy Head, Regional Development Policy Division. For more information please see www.oecd.org/gov/regional-policy/recommendation-effective-public-investment-across-levels-of-government.htm.
The document summarizes the roles and impacts of the International Monetary Fund (IMF) and World Bank in Pakistan and other developing countries. It outlines how Pakistan has frequently received loans from the IMF since 1958 to address balance of payments issues and economic crises. While IMF programs in Pakistan in the 1990s failed to achieve targets, programs in the 2000s and 2010s helped restore fiscal stability. The World Bank also introduced structural adjustment programs and shifted to providing advice, expertise, and project-linked financing for development. However, both institutions have faced criticism for negative social, environmental, and economic impacts of their policy conditions.
This document analyzes the impact of state public debt laws on fiscal performance in Mexican states. It provides background on decentralization in Mexico and the origins of state debt laws following the 1995 economic crisis. The author compiled data on when each state enacted a debt law and the stringency of the laws. Preliminary results without controlling for other factors show states had larger deficits in years without debt laws, but this effect disappears when the model controls for year fixed effects. The paper aims to empirically study how debt laws impacted state fiscal behavior in Mexico from 1993-2002.
Estimating the stock of public capital in 170 countries May 2021.pdfAbdelmalekBOUMDIR1
Estimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of puEstimating the stock of public capital in 170 countries May 2021.pdfEstimating the stock of public capital in 170 countries May 2021.pdf
Restructuring public spending for efficiency - Jean-Marc FOURNIER, OECDOECD Governance
This presentation was made by Jean-Marc FOURNIER, OECD, at the 10th Annual Meeting of Middle-East and North Africa Senior Budget Officials (MENA-SBO) held in Doha, Qatar, on 6-7 December 2017
The document summarizes the local government system of Pakistan. It defines local government and describes its different levels including union government, tehsil government, and district government. It outlines the history of local government in Pakistan from pre-independence to the current system. It discusses the advantages and disadvantages of local government and the roles, functions, and financial autonomy of local governments. It also examines some problems faced by local governments in Pakistan and provides suggestions for improving the system.
The document discusses key concepts related to decentralization and local governance in the Philippines based on the 1987 Constitution and the Local Government Code. It defines key terms like "just share", decentralization, local autonomy, and the relationship between national and local governments. It outlines the four types of decentralization - political, administrative, fiscal, and policy decentralization. It also discusses the operative principles of decentralization and the concept of municipal corporations.
The document discusses the relationship between central and local governments in governance. It notes that the central government lays down general policy for local governments through the ministry of local government to ensure services meet national interests. The central government also entrusts powers to local authorities but maintains checks and control over their functions. Specifically, the central government exercises political, administrative, legislative, fiscal and judicial forms of control over local governments. It facilitates local powers while also coordinating, monitoring and developing policies to guide local authorities' work.
2012 Rebalancing England: Sub-National Development (Once Again) at the Crossr...Lee Pugalis
Abstract
Over the last two decades there has been continuous tinkering and wholesale review of the remit, governance and territorial focus of sub-national development in England. There has also been mounting agreement that subsidiarity will produce optimum material outcomes. It is against this background that we provide a critical reading of the UK Coalition government’s 2010 ‘White Paper’ on Local Growth. Revealing the peculiarities of an economic transition plan which dismantled a regional (strategic) framework, we explore the opportunities that cross-boundary Local Enterprise Partnerships (LEPs) may provide. After abandoning regions, LEPs have been promoted as the only possible ‘replacements’ for Regional Development Agencies and, thus, a prime example of new ‘techniques of government’. We probe the potentials and pitfalls from the dash to establish new sub-national techniques of government, and crystallise some key implications that apply beyond the shores of England. Our key contention is that LEPs have designed-in just as many issues as they have designed-out.
Pugalis, L. & Townsend, A. R. (2012) 'Rebalancing England: Sub-National Development (Once Again) at the Crossroads', Urban Research & Practice, 5 (1), 159-176.
Joussour - َAn urgent need for a National integrated Agenda to deal with daun...Think Tank Joussour
The document calls for a national integrated agenda to address Tunisia's major political, socio-economic, and security challenges in a comprehensive manner. It analyzes each challenge individually and notes the added complexities they pose together. A national agenda is needed to overcome weaknesses in the political transition process, introduce reforms for a new socio-economic model, and adopt a counter-terrorism strategy. The agenda requires buy-in from all stakeholders and a coordinated approach across different but related issues to effectively deal with Tunisia's daunting challenges.
The document discusses the history and evolution of local government in the Philippines. It traces the roots of local government back to the Spanish colonial period and discusses the long tradition of centralized rule, from Spanish/American colonization up until the Marcos dictatorship in 1972. Key events that decentralized power included the 1991 Local Government Code passed under the Aquino administration, devolving services and increasing financial resources to LGUs. The Code aimed to promote local autonomy and address issues like poverty, inequality, and security through community participation and empowering LGUs to provide for basic needs and local development. Examples are given of notable achievements and initiatives that have resulted from the decentralization process.
1. The document discusses the role and legal basis of local governments in the Philippines according to Republic Act 7160, also known as the Local Government Code of 1991.
2. It outlines the major principles of decentralization like devolution, deconcentration, and debureaucratization. It also summarizes the basic services and regulatory powers transferred to local government units.
3. The Local Government Code aims to empower local units and enhance participation. It increases their financial resources and encourages entrepreneurship. However, implementation faces challenges like limited finances, personnel issues, and lack of expertise.
2012 Rescaling of Planning and its Interface with Economic Development - puga...Lee Pugalis
Following the installation of a UK Coalition Government in 2010, ways of governing spatial development in England have undergone significant changes. Local planning authorities now must embrace neighborhood-scale plans in addition to following national targets, as regional policy machinery has been abolished and localities enter an era of incentivized development. The rescaling of planning and its relationship to economic development presents dilemmas, as strategic coordination is challenging without regional entities. Local Enterprise Partnerships may help address this by coordinating planning at a sub-regional scale.
Cohesion, austerity and growth: A helicopter's viewPaolo Zagaglia
A discussion on cohesion and austerity in the European Union for a summer school on european affairs at the Department of Cultural Heritage (University of Bologna)
Wa David JA Douglas -‘New Regionalism’ as the New Local Development Paradigm?OECD CFE
Material of the 10th Annual meeting of the OECD LEED Forum on Partnerships and Local Development |23-25 April 2014 | Stockholm, Sweden
More info http://www.oecd.org/cfe/leed/10th-fplg-meeting.htm
Budgetary participation and village development performanceAlexander Decker
This document summarizes research on the relationship between budgetary participation and village development performance in Jayapura City, Indonesia. It reviews literature on how budgetary participation may influence village development performance directly and indirectly through procedural justice and organizational commitment. The literature suggests that budgetary participation could positively impact village development performance by increasing procedural justice and organizational commitment. The research aims to examine these relationships and provide recommendations to local government on budgetary participation strategies to improve village development outcomes. The study uses survey data from 14 villages in Jayapura, with 97 respondents representing village leaders and programs.
This document provides an evaluation of budgetary control at Bhima Co-operatives Sugar Industry Ltd. in Pune, India. It includes the company profile, capital and revenue budgets for 2011-12 and 2012-13, findings from comparing the budgets, and objectives of the study which were to examine the company's existing budgetary controls, understand its financial position through capital and revenue budgets, and compare budgets between the two years. The summaries show declines in income from sugar and sales from 2011-12 to 2012-13, while various expenses such as transportation, manufacturing, and interest paid on loans increased.
Este documento presenta la caracterización institucional de un proyecto educativo TIC desarrollado por cinco docentes de la Institución Educativa Media de Aguas Blancas en Valledupar, Colombia. El proyecto busca enseñar a los estudiantes de sexto grado sobre el concepto de energía, su conservación y transformaciones utilizando recursos educativos digitales abiertos (REDA). El documento incluye el diagnóstico inicial, el contexto institucional, la estructuración del proyecto, la metodología y tres
Latest blouse designs that are trending in 2017Trendy Bharat
Saree never fails to charm, but what creates a flattering feminine look is a saree paired with latest blouse designs. You know what, new blouse designs for women silhouettes like sari or a lehenga play a pivotal role in bringing out the appeal of a woman.
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.
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.
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.
Yemen:Choosing a model of fiscal decentralisation Jean-Marc Lepain
Fiscal decentralization models range from deconcentration, where sub-governments have little independent revenue and policy execution is decentralized, to devolution, where sub-governments have full authority over revenues and budgets. Yemen faces constraints including upcoming oil depletion, fiscal imbalances, and PFM weaknesses. A long-term, affordable, and efficiently integrated model is needed that considers Yemen's future economic strategy and improves gradually within fiscal and budgetary priorities.
This document provides a summary of issues related to intergovernmental fiscal relations in developing countries. It begins by explaining that fiscal decentralization, or the devolution of taxing and spending powers to lower levels of government, has become an important part of governance in many developing nations. It then addresses four key questions about intergovernmental fiscal systems: 1) the assignment of functions between government levels, 2) revenue assignment, 3) resolving imbalances between sub-national revenues and expenditures, and 4) addressing horizontal imbalances among sub-national governments. The document uses economic theory and examples from various countries to discuss considerations for restructuring government finances between national and sub-national levels.
Effect of payment balance and current account on deficit of jordanian budget ...Alexander Decker
This document discusses the relationship between Jordan's budget deficit, current account deficit, and payment balance deficit from 1992-2012. It analyzes the impact of fiscal adjustments from 1996-1999 and subsequent events and policies. The main findings are that there is one cointegration relationship between the variables, indicating a long-term relationship. If no action is taken on the budget deficit, dynamic relationships will persist between these deficits.
Significant changes with little progress: evaluation on the 3 rd year of the ...Tri Widodo W. UTOMO
Tri Widodo W. Utomo
Department of International Cooperation, Graduate School of International Development,
Nagoya University, 1 Furo-cho, Chikusa-ku, Nagoya, 464-0861, Japan
Proceeding Temu Ilmiah XII, 2003, Gifu University: held and published by Indonesian Student Association (PPI)
Decentralization: Problems and Solutions– Madagascar Evidenceiosrjce
Most of African countries are committed for over a decade in decentralization reforms that promote
better management of local public affairs. This significant development of local institutional landscape is
materialized through greater autonomy in financial and administrative management of communes. The
management of financial resources therefore constitutes the pillars for local authorities concerning the local
sustainable development. However, with the evolution, the general observation is made that indicates that the
financial capacity of municipalities remain low. Moreover, the decentralization is now a major subject for
developing countries especially in the context of policies against poverty and exclusion. It can play a great role
in a country’s development and it has become an important political agenda in many developing countries. This
form of transferring power from the central government to the local should help Madagascar in its development.
Decentralization permits the rural communes to manage their own financial resources and their expenses.
However, the local level is considered to be a central issue for the success of development policies and the fight
against poverty in Madagascar as in other African Countries. This paper analyses the repercussions of the
financial management on local municipalities in Madagascar and proposes solutions through which it can be
improved. Moreover, the good governance for the States is sometimes reflected by a good financial management
and transparency concerning public administration in general. Also, improving the management in the rural
area is an essential way to ameliorate development in Madagascar.
Compliance of financial management regime in ghanaian local governmentAlexander Decker
This study examines the financial management practices of Metropolitan, Municipal and District Assemblies (MMDAs) in Ghana and the extent to which their practices comply with relevant financial laws and regulations. The study surveyed 20 MMDAs using questionnaires, interviews, and observations. The results found an average compliance index of 82.2%, indicating encouraging yet not total compliance with laws. The study also found no significant differences in compliance levels among MMDAs and no association between the number of accounting staff and compliance levels. The study concludes MMDAs' budgeting, accounting and reporting practices generally comply with regulations, though total compliance is ideal.
Budget Deficit and Economic Growth in Liberia: An Empirical InvestigationAJHSSR Journal
: This paper investigates the relationship between budget deficits and economic growth in Liberia.
The study employed: the Classical Ordinary Least Squares Technique (OLS); The Augmented Dickey Fuller
(ADF) and Phillip Perron unit root tests for stationarity; the Co-integration test using Engle-Granger Two-Step
procedure (EGTS); and a parsimonious Error Correction Model of the relationship between Budget deficit and
economic growth in Liberia. It is evident from the analysis that there exists a long run relationship between Budget
deficit and economic growth in Liberia. There also exists a positive and significant relationship between Budget
deficit and economic growth in Liberia. Therefore, a 1.0 percent increase in deficits will result in an increase of
approximately 0.42 percent in economic growth in Liberia. The study recommends that government, policy makers
and the monetary authorities should ensure an appropriate mix of monetary and fiscal policies such that would
deliberately and strategically maximize the growth potentials of deficits in Liberia.
JEL Classification : C2, E1, E2, O4, O5
KEYWORDS: Budget Deficit, Economic
This document summarizes key lessons from Indonesia's decentralization efforts and policies to reduce poverty at regional and local levels. It discusses decentralizing authority to local governments, challenges in implementation including capacity issues, and implications for regional planning and budgeting. It also outlines a policy framework and key actions needed, including developing credible strategies and plans, improving governance, enhancing capacity, and linking national strategies to regional budgets.
THE EFFECT OF FISCAL DECENTRALIZATION AND PAPUA SPECIAL AUTONOMY AGAINST DIRE...Suwandi, Dr. SE.,MSi
The aim of this study was to understand and analyze the significance of the influence of The Fiscal Decentralization and Papua Special Autonomy against Direct expenditure of district / city governments in Papua. Results of analysis and hypothesis testing, concluding that the Fiscal Decentralization effects, fiscal decentralization is intended to finance the implementation of the tasks of government, public services and regional development. In the structure regionl expenditure, the direct budget includes (1) personnel expenditure (temporary honor); (2) goods and services expenditures; and (3) capital expenditure. Thus, large-small fiscal decentralization will directly influence significantly to direct expenditure of district / city governments. The influence of fiscal decentralization of funds from the central government to direct expenditure of district / city significantly, on the one hand implies that fiscal decentralization policy tends to improve further fiscal dependence on government expenditure of district / city towards decentralization of central funds. In other words, direct expenditure by the district / city government is still relying on the reception of funds transfers from the central government. But on the other hand, the effects of fiscal decentralization of funds towards direct expenditure significantly implies that local governments have been able to manage fiscal decentralization funds for the purpose of increasing investment pemerintah. One of component in direct expenditures are capital expenditures that are necessary in the process of accelerating developments of district. Increased expenditure on capital goods as a result of an increase in funding for fiscal decentralization, is expected to enlarge in the district
Measurement and Analysis of the Stability of Local Fiscal RevenueIJAEMSJORNAL
The stability of fiscal revenue, so called the fluctuation of fiscal revenue, refers to the fluctuation degree of local government's actual fiscal revenue deviating from the expected fiscal revenue. As the main way of funds for local governments to perform public service functions, fiscal revenue is an important starting point for local governments to regulate and participate in economic activities. The drastic fluctuation of fiscal revenue will interfere with the government's economic functions, reduce the quantity and quality of public services, and produce inefficient government activities. The economic and social activities carried out by governments at all levels in practice are numerous and complicated, which can be classified according to different purposes and perspectives. However, no matter which classification method is adopted, stable financial revenue is the core guarantee of government economic activities, which is in the position of "leading the development and affecting the whole body". Based on the combination variance method of white (1983), this paper constructs the stability index of local fiscal revenue, and measures the stability of fiscal revenue of all provinces in China, and interprets and analyzes the measurement results through the theoretical method of economics. It is found that there are significant regional differences in the fluctuation of local fiscal revenue in China. By comparing the changes of fiscal revenue fluctuation index in 2000, 2009 and 2018, the fluctuation index of fiscal revenue shows obvious regional differences. The fluctuation degree of the economically developed eastern coastal area is lower than that of the underdeveloped central and Western Region, and the southern region with lower economic activity is significantly lower than that of the north. On the other hand, the external shocks such as "replacing business tax with value-added tax" and financial crisis also have a positive impact on local tax fluctuations. Through the analysis of the experimental results, it is found that good economic foundation, capital accumulation, industrial structure and geographical location have a great impact on financial stability. Therefore, the government should pay attention to the gap between the stability of fiscal revenue in different regions, actively improve the economic foundation of the poor stability of the central and western regions, formulate differentiated economic and financial policies, vigorously develop the secondary and tertiary industries, and improve the stability of fiscal revenue to cope with regional economic risks and improve the administrative efficiency of the government.
Decentralized tax system and public expenditures in rwandaTheogene Habimana
Fiscal and tax decentralization is a mechanism for constraining the expansionary tendencies of governments. Under this approach, all-over the world central governments do not maximize social welfare and operate like monopolists in order to increase their control over the economy’s resources (Crawford, 2008). Therefore, tax decentralization means fiscal empowerment of the local governments. More specifically, it means devolution of taxing and spending powers to lower levels of government. A key argument supporting fiscal decentralization reform is that it can improve the public sector services and help reducing poverty (Ahmed, 2013) Some authors like Crawford, 2008 and Ahmed, 2013 argued that the benefits of tax decentralization are not as obvious as proponents of decentralization suggest, and there could be serious shortcomings that policymakers should be aware of in designing decentralization policies. Local Government accountability and resource allocation efficiency may not be achieved with decentralization when the scarcity of public sector administrative, financial and managerial capacity is more problematic at the lower levels of government (Collier, 2008). Conflicts between central and local governments as to what should be done are inevitable even if government tries faithfully to serve the interests of its (different) constituents. A choice of perspective is thus essential in approaching issues of tax decentralization. In addition, decentralization may impose constraints to the implementation of national policies and the creation of coordination channels across regions. Therefore, from the above problem, the researcher analyzed the contribution of decentralized tax system and public expenditures.
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.
Relationship between Financial Reporting Reforms and Performance of Selected ...Dr. Amarjeet Singh
Over the past few decades, the world has witnessed
spectacular transformations of public financial management
systems. Kenya transformed its financial reporting system
with a view of enhancing credibility of its financial reports.
The objective of the study was to examine the relationship
between financial reporting reforms and the performance of
selected County Governments in Kenya. The study was guided
by descriptive research design and the target population was
184 treasury staff from Bomet, Kericho, Nakuru and Narok
County Governments. Census sampling technique was
employed in selecting the respondents to the study. Data were
collected using semi-structured, self-administered
questionnaires. Data was analyzed using descriptive and
inferential statistics. The findings revealed that financial
reporting reforms showed statistically significant correlation
(r=0.673) with the performance of selected County
Governments in Kenya. It was recommended that adoption of
IPSAS in financial reporting should be strengthened to ensure
optimal performance of the county governments.
This document analyzes the effects of fiscal decentralization on village financial performance and development outcomes in Central Lombok Regency, Indonesia. It finds that fiscal decentralization has a significant positive effect on village financial performance, but no significant effect on development outcomes. Village financial performance also does not significantly influence development outcomes. The study uses survey data from 10 underdeveloped villages to test these relationships through multiple linear regression analysis.
This paper examines whether the long-run relationship between budget and external deficits follows the
tenets of the twin-deficit hypothesis, the Ricardian equivalence hypothesis, the current account targeting
hypothesis, or the feedback linkages. It also evaluates the effects of budget and trade deficits on economic growth.
On a global perspective, these have been in the recent period debated in developed and developing nations. In
contributing to this ongoing debate, the study applied unit root tests, cointegration analysis, a dynamic vector
error correction model and a multivariate Toda-Yamamoto long -run Granger-causality representation using
annual time series data for Kenya from 1980 to 2016. There is evidence of unidirectional causality running from
budget deficit to external deficit in support of the twin-deficit hypothesis. In the long run, budget deficit had
significant positive effects while trade deficit had significant negative effects, on real GDP growth. Overall, the
findings suggest that the authorities should promote policies that upscale fiscal discipline, curb budget deficits for
external stability and long-term economic growth, in Kenya. The evidence underscores the need for more country
specific studies in sub-Saharan Africa.
Economic aggregates, sustainable development and dialectics of deficits in ni...Alexander Decker
This document summarizes a journal article that examines the relationship between budget deficits and key economic aggregates in Nigeria, such as GDP, inflation, interest rates, and money supply. The study uses time series data from Nigerian government agencies to analyze these relationships econometrically. The results reveal that budget deficits are significantly related to GDP, inflation, interest rates, and money supply in Nigeria. The document recommends that the Nigerian government uphold strategic economic management ideals to justify deficit financing, including budget objectivity, fiscal frugality, and ensuring investment viability.
Similar to The impact of fiscal decentralization and budgetary deconcentration on regional disparities in Morocco (20)
An Examination of Effectuation Dimension as Financing Practice of Small and M...iosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
Does Goods and Services Tax (GST) Leads to Indian Economic Development?iosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
Childhood Factors that influence success in later lifeiosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
Emotional Intelligence and Work Performance Relationship: A Study on Sales Pe...iosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
Customer’s Acceptance of Internet Banking in Dubaiiosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
A Study of Employee Satisfaction relating to Job Security & Working Hours amo...iosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
Consumer Perspectives on Brand Preference: A Choice Based Model Approachiosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
Student`S Approach towards Social Network Sitesiosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
Broadcast Management in Nigeria: The systems approach as an imperativeiosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
A Study on Retailer’s Perception on Soya Products with Special Reference to T...iosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
A Study Factors Influence on Organisation Citizenship Behaviour in Corporate ...iosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
Consumers’ Behaviour on Sony Xperia: A Case Study on Bangladeshiosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
Design of a Balanced Scorecard on Nonprofit Organizations (Study on Yayasan P...iosrjce
1. The document describes a study that designed a balanced scorecard for a nonprofit organization called Yayasan Pembinaan dan Kesembuhan Batin (YPKB) in Malang, Indonesia.
2. The balanced scorecard translated YPKB's vision and mission into strategic objectives across four perspectives: financial, customer, internal processes, and learning and growth.
3. Key strategic objectives included donation growth, budget effectiveness, customer satisfaction, reputation, service quality, innovation, and employee development. Customers perspective had the highest weighting, suggesting a focus on public service over financial growth.
Public Sector Reforms and Outsourcing Services in Nigeria: An Empirical Evalu...iosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
Media Innovations and its Impact on Brand awareness & Considerationiosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
Customer experience in supermarkets and hypermarkets – A comparative studyiosrjce
- The document examines customer experience in supermarkets and hypermarkets in India through a survey of 418 customers.
- It finds that in supermarkets, previous experience, atmosphere, price, social environment and experience in other channels most influence customer experience, while in hypermarkets, previous experience, product assortment, social environment and experience in other channels are most influential.
- The study provides insights for retailers on key determinants of customer experience in each format to help them improve strategies and competitive positioning.
Social Media and Small Businesses: A Combinational Strategic Approach under t...iosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
Secretarial Performance and the Gender Question (A Study of Selected Tertiary...iosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
Implementation of Quality Management principles at Zimbabwe Open University (...iosrjce
This document discusses the implementation of quality management principles at Zimbabwe Open University's Matabeleland North Regional Centre. It begins with background information on ZOU and the importance of quality management in open and distance learning institutions. The study aimed to determine if quality management and its principles were being implemented at the regional centre. Key findings included that the centre prioritized customer focus and staff involvement. Decisions were made based on data analysis. The regional centre implemented a quality system informed by its policy documents. The document recommends ensuring staffing levels match needs and providing sufficient resources to the regional centre.
Organizational Conflicts Management In Selected Organizaions In Lagos State, ...iosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
[4:55 p.m.] Bryan Oates
OJPs are becoming a critical resource for policy-makers and researchers who study the labour market. LMIC continues to work with Vicinity Jobs’ data on OJPs, which can be explored in our Canadian Job Trends Dashboard. Valuable insights have been gained through our analysis of OJP data, including LMIC research lead
Suzanne Spiteri’s recent report on improving the quality and accessibility of job postings to reduce employment barriers for neurodivergent people.
Decoding job postings: Improving accessibility for neurodivergent job seekers
Improving the quality and accessibility of job postings is one way to reduce employment barriers for neurodivergent people.
Solution Manual For Financial Accounting, 8th Canadian Edition 2024, by Libby...Donc Test
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"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.
How Does CRISIL Evaluate Lenders in India for Credit RatingsShaheen Kumar
CRISIL evaluates lenders in India by analyzing financial performance, loan portfolio quality, risk management practices, capital adequacy, market position, and adherence to regulatory requirements. This comprehensive assessment ensures a thorough evaluation of creditworthiness and financial strength. Each criterion is meticulously examined to provide credible and reliable ratings.
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The impact of fiscal decentralization and budgetary deconcentration on regional disparities in Morocco
1. IOSR Journal of Economics and Finance (IOSR-JEF)
e-ISSN: 2321-5933, p-ISSN: 2321-5925.Volume 6, Issue 3. Ver. II (May.-Jun. 2015), PP 25-34
www.iosrjournals.org
DOI: 10.9790/5933-06322534 www.iosrjournals.org 25 | Page
The impact of fiscal decentralization and budgetary
deconcentration on regional disparities in Morocco
Mohammed Harouche1
, Hassan Bougantouche2
1(
PhD student – Faculty of Legal, Economic, and Social sciences of Mohammedia, University Hassan II of
Casablanca, Morocco)
2
(PhD – Faculty of Legal, Economic, and Social sciences of Mohammedia, University Hassan II of Casablanca,
Morocco)
Abstract: This paper investigates the effects of the fiscal decentralization and the budgetary deconcentration
on the regional disparities in Morocco using an econometric approach. Two aspects of finance of the public
action on the territories are involved. This approach allows comparing the effects of financing public entities
emanating from two separate State organizational processes. The analysis is realized over a period of 10 years
spreading out between 2002 and 2011. The result revealed that, the impact of financing territorial action on the
regional disparities in Morocco is related rather to budgetary deconcentration when it’s combined with the
fiscal decentralization.
Keywords: fiscal decentralization, budgetary deconcentration, regional disparities
I. Introduction
The impact of fiscal decentralization on the regional disparities does not make the unanimity in the
research’s works. If several authors demonstrated its role to reduce the regional disparities, other studies, have in
contrast, shown a positive effect of the decentralization on the distribution of income. Overall, empirical studies
on this issue are divergent.
This paper focuses on the effects of the fiscal decentralization and also the budgetary deconcentration
on the regional disparities. To our knowledge, previous studies which were interested in the regional disparities
in Morocco focused rather on fiscal decentralization aspect without giving a particular intention to the budgetary
deconcentration. A global approach basing on the financing of local authorities and also the decentralized
departments of State is proposed. The study concerns 16 regions composing the national territory.
After a first part dedicated to the concepts used, the paper exposes in the second part the approach
followed in the empirical study. Results are presented in the end.
II. Concepts used
In this study we consider that it was interesting to use different decentralization measures for better
apprehension of various aspects of this process [1].
The term decentralization is used here to denote the devolution widely used in French literature [2]. On
the other side, in addition to the budgets allocated to the local representatives of central government, another
form of decentralization appears between central government and Public agencies are considered in this study. It
represents grants allocated to government agencies as a delegated budget.
II.1. Fiscal decentralization
The fiscal decentralization is the process through which the central government delegates the resources
and expenditures management to territorial authorities. It reflects the importance of local authorities ability to
manage resources and expenditures in their territories independently of the central government [3] and [4].
However, in Morocco, local finances are under the supervision of the central government (ministry of
the Interior and ministry of Economy and Finance). It would be difficult to adjudicate on the autonomy of
territorial authorities [5], [6] and [7].
II.2. Budgetary deconcentration
The deconcentrated budget rate reveals the importance assigned funds devolved to sub-officers in the
total appropriations in the budget act. The considered appropriations correspond to the payment appropriations
in the general State budget. Commitment appropriations are not taken into account in the calculation because
some of them could have a multiyear nature and therefore may be subject to payment incurred over several
years in the next budget act.
2. The impact of fiscal decentralization and budgetary deconcentration on regional disparities in Morocco
DOI: 10.9790/5933-06322534 www.iosrjournals.org 26 | Page
II.3. Regional disparities
Regional disparities can be measured in several ways. The calculation of some regional
macroeconomic aggregates gives the possibility of measuring the regional disparities. The income, the
production and even the employment may allow the apprehension of the regional dispersal.
However, among these indicators GDP per capita or total per capita income are the most used to
explain regional disparities. To follow the territorial disparities across the total income per capita expresses the
effect of the financing of territorial public policies in the disparities in terms of creation of wealth. Whereas the
follow-up the disparities through the employment reflects the potential tax territories.
Monitoring of regional disparities is made through statistical indexes which reveal the dispersion in a
distribution. Among the most widely used indexes that Gini and Theil. These indexes show no marked
difference in the results [8]. The Studies converge on the follow-up of the disparities according to the
contribution of the individuals in the wealth of their regions of residence, instead of the analysis of regional
disparities within their means income, what means that data on average earnings are balanced by the
demographic weight. We opted for the Gini index in this study also found in many works [9], [10], [11] and
[12].
III. Literature Review
Many studies have examined the effects of fiscal decentralization on regional disparities particularly in
federal States, but few studies, to our knowledge, have investigated the combined effects of fiscal
decentralization and deconcentration on the regional disparities. Among these studies, one conducted in the
Canadian provinces, showed that fiscal decentralization would have no effect while deconcentration would
reduce regional disparities [13].
III.1. Relationship between the fiscal decentralization and the regional disparities
Early researches that examined the link between decentralization and territorial disparities are found in
the theory of fiscal federalism [14], [15] and [16].
The authors report that the State fiscal resources come from the wealth of regions, while expenditures
in social services are strongly related to the weight of the population. The effect of the fiscal decentralization on
the regional disparities was the object of some empirical studies. For some authors, the transfers of central
government to territorial authorities increase the regional disparities [17], [18], and [19]. Unlike these results,
other contributions highlight a significant negative impact of fiscal decentralization on regional disparities [20],
[21], [22], [23], and [24]. According to other authors, budgetary transfers to less developed decentralized entities
allow them to practice their own territorial public policies by raising their territories attractiveness. So, regions
can drain investments in their territories which allowing them to catch-up the regional economic growth delay
[25].
Empirical studies using a sample of developed and developing country have demonstrated the
ambivalence of the effect of the decentralization on the regional disparities. Some findings reveal that the impact
of decentralization on regional disparities depends on the State level development: For the developed countries,
the fiscal decentralization would reduce regional inequality, while it would accentuate the regional disparities in
developing countries [26], and [27].
No consensus has emerged on this issue. Cross-country studies showed a significant negative effect on
regional disparities, [28] and [29] contrast these results. A single-country studies present variety of findings for
matter. If for developing countries fiscal decentralization stress regional disparities, for China [30], for the case
of India [31], for the Philippines [32], research conducted for the US argue that fiscal decentralization has a
significant positive on regional disparities [33].
III.2. Relationship between the budgetary deconcentration and the regional disparities
To our knowledge, few studies have approached the issue of deconcentration and its effects on regional
disparities. Studies on the federal State of South Korea in the 80s, attempted to find out the effect of
infrastructure and public services on regional disparities calculated through the average per capita income using
the weighted Gini index [34]. In this study, fiscal decentralization and deconcentration were treated separately.
In research works, the process of the decentralization and the deconcentration are not treated together.
If fiscal decentralization has attracted great interest of researchers in its impact on regional disparities,
especially in federal systems, the fact remains that, in a unitary form of country as Morocco; the budgetary
deconcentration is a process which illustrates the financing of the State intervention through its decentralized
departments. It represents a kind of finance public action across territories. If decentralization was able to attract
researcher’s intention on its effects on the regional disparities, particularly in federal systems, we thought that it
might be interesting to see if the budgetary deconcentration would have an impact on the disparities on
3. The impact of fiscal decentralization and budgetary deconcentration on regional disparities in Morocco
DOI: 10.9790/5933-06322534 www.iosrjournals.org 27 | Page
infrastructures between regions. Budgetary deconcentration remains a geographical distribution of funding from
the central government to local administration in territories. Wouldn’t it be interesting to look for the impact of
the budgetary deconcentration on regional disparities? All the interest is focused on the confrontation of the
effects of both types of public action financing on the shown disparities between territories.
IV. Data
The data used in this study spread out over 10 years, from 2002 till 2011. Fiscal decentralization data
are those produced by the General Treasury of the Kingdom (TGR), an organization responsible for the
management of local finances on behalf of local authorities. The budgetary deconcentration data derived from
databases of the Budget Department. Other data are collected from the publications of the High Commission of
the Plan (HCP).
These data concern the GDP and the regional populations which allowed us to have the data illustrating
the Regional GDP per capita found in other studies [35]. The rate of deconcentration is collected from General
Treasury of Kingdom which controls department’s expenditures and resources.
IV.1. Regional disparities measurement
In Morocco, data on regional GDP did not begin long. First data of GDPR were published in a report of
the HCP on the regional accounts in April 2010 on “the evolution of the GDPR in Morocco between 2004 and
2007”. HCP has a device for the elaboration of regional macroeconomic data by making regional accounts in
reference to the national accounts according to SNA93 standard. We were able to establish a database that back
up to 2002 from a report published on January, 2010 by departments of study and financial planification (DEPF
from ministry of Economic and Finance) entitled " Regions of Morocco: sectoral contributions in the creation of
the national wealth ".
The report published in 2007 on contribution of regions in the national wealth revealed significant
disparities between regions composing the kingdom. 5 regions out of 16 create more than 60,6 % of wealth:
Grand Casablanca (21.3%), Rabat-Salé-Zemmour-Zaer (13.6%), Marrakech-Tensift-Al Haouz (8.9%), Tanger-
Tetouan (8.8%) and Souss-Massa-Daraa (8%). In 4 regions, GDP per capita exceeds the national average of
20000 MAD: Grand Casablanca (over 35000 MAD), Rabat-Salé-Zemmour-Zaer (over 33000 MAD), South
region (24000 MAD), Tanger-Tetouan (21000 MAD)
The choice of the region as a territory subject of comparison in terms of disparity is based on several
reasons. The availability of the data was the first constraint for our choice. Then, this territorialized level reveals
a pertinent choice for the implementation of the public policies. The region is from now the State central
preoccupation through the launch of the advanced regionalization project. And finally, few authors have
exceeded its territorial level to carry their studies at subregional levels.
IV.2. Fiscal decentralization measurement
In this study, the impact of fiscal decentralization on regional disparities is followed through income
and expenses. Measuring the disparity through income reveals the autonomy signal of decentralized structures.
In Morocco, local authorities benefit from three types of resources for the operating budget; own resources, the
resources managed for local authorities (business tax and housing), and the resources transferred by central
government (income tax, corporation tax, Value Added Tax (VAT)). For investment, they benefit from internal
funding supplied by a specific tax and external financing constituted by the loan, a portion of the VAT and
support funds.
Own resources that reveal the autonomy of local authorities are operating revenue, while government
transfers are split between revenue for operating budget (income tax, corporation tax, and VAT (general grant),
and revenue for investment budget also include the transfer of the remaining portion of the VAT (special
investment grant).
IV.3. Budgetary deconcentration measurement
The budgetary deconcentration represents the part of the budget of decentralized services in the
finances of the State. Since 2006 the reforms were introduced into the budget management. The new budgeter
approach oriented to results prompted the adoption of a new budget nomenclature by introducing the regional
imension in the budget presentation. This new orientation is dedicated by the budgetary deconcentration one of
the pillars of reforms to overcome the deficiencies relating to the availability of the credits allocated to the
decentralized services. However, the apprehension of the budgetary deconcentration through the regionalized
budgets is insufficient because of the limited data available only from 2006.
For that purpose, it was decided to opt for the rate of deconcentration of the credits. The delegation of
the credits is a process practised by the authorising officer and involving the TGR supervisors services to make
benefit subauthorising officer of delegated budgets. This delegation is operated according to an administrative
4. The impact of fiscal decentralization and budgetary deconcentration on regional disparities in Morocco
DOI: 10.9790/5933-06322534 www.iosrjournals.org 28 | Page
and financial procedures applied jointly by the concerned administrative departments and the central and
regional treasury controllers accredited respectively with departments and their decentralized services.
In Morocco, the delegation of budgetary appropriations is established by the Royal Decree of April
21st
, 1967 establishing general regulations for public accounting; the provisions of this decree were strengthened
by a circular of the Prime Minister on November 9th
, 1979. It is about a power transfer from authorising officer
to a subauthorising officer allowing him to undertake expenditure on particular sector annual budgetary
appropriations.
In addition, the budgetary deconcentration relating to Public agencies is considered. It is represented by
the State transfers as the subsidies of investments granted by the State to such public entities.
V. Analysis
Morocco is a unitary state, is composed of 16 regions in its territorial organization. The data which
were collected correspond to a period of 10 years from 2002 to 2011. This suggests that this is a restricted
database. For this reason, caution is needed in the analysis. In this work, we began by using the correlation
analysis before moving to multiple regression.
V.1. Correlation analysis
At first, we began with the test of variables concerned to the fiscal and financial decentralization. The
analysis between the dependant variable and each predictor taken separately using correlation coefficients
method gave the Spearman coefficients of correlation and their p-values of the significativity test. The results
are shown below:
Table 1: Correlation analysis by the method of correlation coefficients between the explanatory variables
related to fiscal decentralization and regional disparities represented by the Gini index
N.B: the coefficients of correlation ( r ), and their significant values p (Pr (> |t ¦) at a level of 5 % confidence
Acronyms for variables:
investCL: Investment expenditure of local authorities (volumes)
Ressexter: External Resources of local authorities (volumes)
depensCL: Total expenditure of local authorities (volumes)
recetCL: Total receipts of local authorities (volumes)
tauxdecfisc: Fiscal decentralization rate expressing the part of fiscal receipts on the fiscal receipts of the
Treasury (in %)
trsfimpotCL: The Treasury transfers of tax to local authorities (volumes)
IG: Gini index
The results show that the coefficients of the endogenous variables related to the fiscal decentralization
(investment expenditure, external resources, total expenditures, total receipts, transfers of taxes to local
authorities, and fiscal decentralization rate) are positively correlated at Gini index telling the regional disparities.
So, the coefficients of the explanatory variables of the fiscal decentralization are significantly
correlated at Gini index at a level of 5 % confidence.
In the second step, and as for the fiscal decentralization, we preceded by correlation analysis for
budgetary deconcentration variables. The obtained results are as follow:
5. The impact of fiscal decentralization and budgetary deconcentration on regional disparities in Morocco
DOI: 10.9790/5933-06322534 www.iosrjournals.org 29 | Page
Table 2: Correlation analysis by the method of correlation coefficients between independent variables
linked to budgetary deconcentration and regional disparities represented by Gini index
Acronyms for variables:
SBIEEP: Subsidies in the Capital budget granted by the State to Public agency (volumes)
TTEEP: Total of the Transfers of the State in Public agency (volumes)
TD: Delegation rate (in %)
TIEPT: Share Subsides investment granted to Public agency in total Treasury investment (in %)
IG: Gini index
For the budgetary deconcentration, although variables present positive coefficients of correlation, they
are never significant for a level of 5 % confidence. Variables showing the budgetary deconcentration would not
explain the variability of Gini index.
Although the analysis through the correlation coefficients method was able to reveal certain results,
nevertheless, to use a multiple regression seems unavoidable to see the combined effect of both processes of the
public intervention financing in territories.
V.2. Multiple regression analysis
The purpose of using the multiple regression analysis is to build a model which allows choosing among
predictors those who would explain at best the variability of the dependent variable. All the explanatory
variables used previously in the correlation analysis are tested. The model used in the multiple regression
analysis is a model of panel data. Its equation is of the form:
Gi=α0+α1A1i+ α2B2i + ԑi (1)
Where α1 is the estimation coefficients of the fiscal decentralization effect A1i on the Gini index. We’ll find
measures relating to the fiscal decentralization as own resources, resources managed for local authorities,
transferred resources, fiscal decentralization of receipts, fiscal decentralization rate, receipts, spending and
investment of local authorities besides the external resources and the internal financing. α2 represents the
estimation coefficients of the impact of the budgetary deconcentration variables B2i on Gi, as well as the
measures of the budget appropriations attributed to the decentralize services represented by the delegation rate
and those concerning transfers of the State to Public agency like the total transfer of the State, the subsidies of
investments, and the investment rate of Public agency. Variables used in this model were centered and reduced.
VI. Results
By using the technique of sequential multiple regression "stepwise multiple regression", the
independent variables are reduced to three variables. They are related to the investments subsidies granted to
Public agency, the investment rate of Public agency representing the share of the investments subsidies allocated
to government agencies in the treasury investments, and finally the delegation rate, as the following results show
below:
Table 3: Results of multiple regression analysis using stepwise multiple regression
6. The impact of fiscal decentralization and budgetary deconcentration on regional disparities in Morocco
DOI: 10.9790/5933-06322534 www.iosrjournals.org 30 | Page
Grants in the investment budget of Public agency as well as delegation rate present positive coefficients
of correlation in opposite of to the variable representing the rate of investments of Public agency in treasury
investments.
With a p-value of 0.022, the model coefficients are significant at 5% confidence. The coefficient of
determination reveals a robust model explaining 77% of the variability of regional disparities represented by the
Gini index. The analysis of variance (ANOVA) shows that we can retain the linear character of the two
explanatory variables relating to Public agency investment subsidies and delegation rate at the level of 5% of
confidence. So, (1) is written:
IG= 4.5*10-16
+ 1.417*SBIEEP - 1.156*TIEPIT + 0.6093*TD + ԑi (2)
Seen the order of magnitude, the model can be written:
IG= 1.417*SBIEEP - 1.156*TIEPIT + 0.6093*TD + ԑi (3)
VI.1Model hypothesis tests
The hypotheses which a multiple linear regression model has to satisfy are tested. Results obtained are
presented bellow.
VI.1.1. Test for residuals normality
The errors of the model follow a normal law which average equal to zero and standard deviation is
0.01. Among using tests, the test of Shapiro-wilk, which is very successful for the small samples (observations
less than 50), gives evidence of the normality of the residuals model at 5% level of confidence.
Table 4: Results of normality tests for residuals
Acronyms for variables:
Err_Pred_lmreg_1: Predictions errors from the multiple linear regression model
VI.1.2. Testing for Homoscedasticity
To verify if the error variance is constant, we used Breush-Pagan test. This test assumes in its null
hypothesis that all explanatory variables except for the constant have no significant effect on the square of
residuals. Fisher's test confirms the residuals homosedasticity of our model at a level of 5% confidence, as the
following results show:
Table 5: Residual homoscedasticity using Breush-Pagan test
Acronyms for variables:
Formula_1: Square of residuals
SBIEEP: Subsides of investment granted to Public agency (volumes)
TIEPIT: Share of investment of Public agency in Treasury investments (in %)
TD: delegate rate (in %)
7. The impact of fiscal decentralization and budgetary deconcentration on regional disparities in Morocco
DOI: 10.9790/5933-06322534 www.iosrjournals.org 31 | Page
VI.1.3. Residual autocorrelation testing
To verify if residuals are not autocorrelated, we had to look for independence of residuals over time.
The graph below plots the temporal evolution of model’s residuals:
Fig. 1: Plot of the model residuals model over time
This graph shows the random scattering of residuals over time (no residuals special functions). In other words,
there is no trend in residuals. This means that residuals would be independent. This is only a graphic illustration
on the residuals independence compared with the variable time (here the variable time illustrates years). Two
tests are used to test the absence of autocorrelation between residuals:
When we make the Student test To test the hypothesis0: R2
=0 (no linear relation between residuals and
years, this means there is absence of autocorrelation between residuals, we test residuals vs. years). The result
shows that the behavior of expected errors in the model as a function of time let us accept the null hypothesis at
a confidence level of 5%.
Table 6: Results for residual autocorrelation
This result shows that the error expected by the model does not depend on time. This means that there
is no signal trend. In other words, we cannot predict the error of the year n +1 from the error of the year n. Or,
the errors are independent in time, thus the absence of autocorrelation between them.
VI.1.4. Dealing with collinearity:
The « stepwise regression » method was used in this case, in order to retain in the model explanatory
variables which are the most correlated with the dependent variable, and the least correlated between them.
This method consists in keeping in the model equation those who are most significantly associated with the
variable to be explained. Other explanatory variables are then eliminated from the regression. We use the
stepwise, one of the techniques to overcome the problem of collinearity.
Fig. 2: Graphic illustration of the tests on the residuals of the multiple regression model
-0.02
-0.01
0
0.01
0.02
0.03
2000 2002 2004 2006 2008 2010 2012
Residues of model
8. The impact of fiscal decentralization and budgetary deconcentration on regional disparities in Morocco
DOI: 10.9790/5933-06322534 www.iosrjournals.org 32 | Page
VI.2. Model validation
In the constructed model we used observations spread over 10 years (10 observations are available).
Given the restricted spectrum of measures on which we worked, the judgment on the accuracy of the elaborate
model risks to be penalized although the analysis has shown its robustness.
To dig more about the quality of this model, it was necessary to proceed to its validation. To
do so, we opted for the cross validation method in order to apprehend its behavior.
VI.2.1.The principle
From the available measures, we build two files; a testing set containing one year corresponding to a
single observation and the training set which contains the rest of the measures (over 9 years).
In this method we proceed by a sliding by step of one year in the Testing set. Like that, we shall have
10 sliding operations on the testing set.
Fig. 3: Diagram of the cross validation
VI.2.2. The method
From the training set, we predict the value of the Gini index (IG) with the model obtained in the
multiple regression on the testing set. We make slide of testing file corresponding to one year. We obtain a
testing set which contains the following year, and so on until the end of the series. This allows us to compare the
components of the vector constituted by the observed values and the values predicted by the model. Finally we
have:
Table 7: Results for cross validation test
=======================================================================
Multiple linear regression method- Test by cross validation:
=======================================================================
Number of observations: 10
OBS= 0.1670996 0.1687188 0.1539157 0.1643535 0.1535733 0.1803060 0.1842621 0.1849615 0.1928966
0.2289199
PREV= 0.17 0.15 0.19 0.15 0.14 0.20 0.19 0.18 0.20 0.21
Correlation between OBS and PREV = 0.7075237
i = Corresponds to the number assigned to the year in chronological order (2002 takes 1, ..., 2011 takes 10)
OBS = Gini index
PREV =Prediction on the training file
R2
= Square of the correlation between observation and the expected value on the training file
CTE = Coefficient Model
SBIEEP = subsides of investment granted to Public agency
TIEPIT = share of investment of Public agency in Treasury investments
TD = Delegation rate
When using the cross-validation method over 10 years of measures, the model showed its stability (R2
and RMSE remained close). Except 2004 which could correspond to an outlier, we could say that the model has
9. The impact of fiscal decentralization and budgetary deconcentration on regional disparities in Morocco
DOI: 10.9790/5933-06322534 www.iosrjournals.org 33 | Page
a certain satisfactory accuracy. The calculation of correlation coefficients between the observed values and the
measures provided by the model confirms this result since their correlation shows a value of 0.71
VII. Conclusion
At the end of this study, we note that, in the case of Morocco:
1- The model stemming from the multiple regression allowed highlighting the variables which would
explain at best the variability of the Gini index. Once combined, variables relating to the budgetary
deconcentration explain the Gini index variability unlike the financial decentralization variables. And hence, we
conclude that regional disparities are affected by the budgetary deconcentration.
2- The subsidies of investments granted to Public agency as well as part of the appropriations delegated
to the decentralized department of central government in the total of the budgets could stress the regional
disparities, whereas an increase on behalf of Public agency investments in the Treasury investments could limit
them.
If for the authors who studied the effect of the fiscal decentralization and the deconcentration on the
regional disparities in the federal political system, remained divergent about effect of the fiscal decentralization
and the deconcentration on the disparities, in a unitary State, like Morocco, results of this study show that the
impact on the regional disparities is mainly linked to the deconcentration.
These results have drawn our attention especially that Morocco is launching a project for an advanced
regionalization. It would be interesting, to strengthen the organizational process of the State, in particular on the
financial aspect, offering most advantages for a desired regional balance
In the history of Morocco, and during the evolution of the organization of the State, the partisans of an
effective fiscal decentralization always pleaded for its strengthening often acclaiming the virtues and benefits of
decentralized governments. The results obtained in this study let think that the decentralization would have had
contributed less in the mitigation of the regional disparities. However, it would be necessary to remain vigilant
on the advanced results especially when we have only a short period of measures, in particular, that the tests of
significance are very severe when the data is restricted.
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