Public Sector Reforms

En este artículo el autor analiza el chantaje a que es sometido el gobierno de Lula 3 por parte de un Parlamento hostil. Ello ha implicado que las promesas de campaña no hayan sido incorporadas en la actual gestión y que el volumen y alcance de la políticas sociales sean mucho más moderadas que las esperadas por la ciudadanía.

Structural reforms, particularly in the area of public administration, have always proved a challenge for Greek governments. During the 2010s crisis, the magnitude of the policy and institutional failures of the previous politico-administrative establishment and pressure from the creditors, led to an ambitious public administration reform programme. While many reforms were successfully implemented during this time, the overall implementation record remained erratic with many delays, gaps and even reversals in key reforms. Seeking to provide an explanation for the observed implementation record, this paper examines alternative propositions for the resilience of public administration institutions under conditions of deep crisis and external conditionality. Empirically, the paper focuses on one of the flagship public administration reforms in the conditionality programme, the reform of the remuneration system for public sector employees. It is shown that the implementation record for this reform can be best explained by recourse to the dynamics of the clientelist equilibrium at the core of the politico-administrative nexus in Greece.

La discordia del actual parlamento con el gobierno se ve reforzada por el clima beligerante insuflado por las huestes bolsonaristas y los sectores de la extrema derecha. Falsamente la prensa se ha dedicado a llamar la atención sobre la peligrosa radicalización o polarización del país, pero objetivamente los únicos sectores que se han radicalizado en esta última década son los grupos de la ultraderecha brasileña.

Abstract

Rebuilding a nation in the aftermath of a people's revolution is a daunting but essential endeavor that requires a cohesive, inclusive, and strategic approach. This paper outlines a framework for effective nation-building, emphasizing the collaboration of key stakeholders such as the government, civil society, and non-governmental organizations. It underscores the importance of inclusivity, transparency, and accountability as guiding principles for sustainable progress.

Comprehensive reforms in critical sectors such as education, healthcare, employment, and social welfare are vital to address systemic challenges and ensure equitable development. The redesign and restructuring of bureaucratic systems and civil services are also imperative to foster efficiency and responsiveness. Furthermore, a balanced integration of top-down reforms and bottom-up approaches is essential to establish participatory governance, strengthen local administration, and build public trust.

This report provides actionable recommendations to guide the leadership in navigating the complexities of post-revolution recovery and setting the foundation for long-term stability and prosperity.

Charts of Accounts (CoAs) in the public sector are important to control accounting records. They support the preparation of accurate and reliable financial statements and consolidated reporting. Standardized CoAs at the national level are desirable but specificities of different public sector areas must be considered, as well as harmonization with budget and Government Finance Statistics (GFS) classifications. Having broad international guidance for each country to develop its own CoA, while fostering public sector financial reporting harmonization, would allow for improved comparability of fiscal effects during difficult periods, such as the Covid 19 pandemic.

The creation of a democratic state in Ukraine, where anti-corruption reforms are being
implemented for the establishment of fair practices. The corruption in Ukraine is
systemic, it poisons the life of the whole nation, it takes deeper roots in the State, it
hinders the progress of Ukraine towards democratic principles, it hinders the progress of
Ukraine towards higher standards of living. Corruption is changing from year to year,
adapting to new circumstances and manifesting as "bribery", which poses a serious threat
to human rights and freedoms, undermines the foundations of democracy and is an
important factor in creating stability and harmony in the country. ///
Становлення демократичної держави, де впроваджуються антикорупційні реформи задля запровадження доброчесних принципів, є актуальним завданням для України. Корупція в Україні є системною, отруює життя всього народу, вкорінюється в державі, гальмує просування України до демократичних перетворень, перешкоджає просуванню України до підвищення стандартів життя. Корупція змінюється з кожним роком, пристосовуючись до нових обставин і проявляє себе через «хабарництво», що створює серйозну перешкоду правам і свободам людини, підриває основи демократії та залишається важливим чинником для створення в державі миру, стабільності та рівноваги.

This study examined whether agricultural subsidy reforms in Malawi have enhanced gender-specific targeting, focusing on the transition from the Fertilizer Input Subsidy Program to its successor, the Agriculture Inputs Program. Through a critical analysis of research papers and the academic literature, this research aimed to understand the evolution of gender targeting in these agricultural initiatives. The AIP was designed to build upon the progress made under the FISP, with a specific goal of 'improved beneficiary targeting.' Given the predominance of female subsistence farmers in Malawi, it was anticipated that the new policy would prioritize targeting this demographic. The research established that the FISP program had incorporated female farmers at the design level. At the level of implementation, descriptive statistics indicated that there was a fair gender distribution of subsidized inputs in both FISP and AIP. However, the AIP program did not include female farmers as a priority group in its design and content. The research found that the AIP program exhibited no political will toward gender targeting and therefore did not endeavor to build institutions and structures for gender targeting. Overall, the research concludes that the agricultural subsidy policy reform in Malawi has not effectively advanced gender targeting.

This book addresses a longstanding issue that emerged 50 years ago and continues to persist-the lack of an accounting and reporting system for financial sustainability. Consequently, the primary aim of this book is to develop a novel accounting and reporting system for measuring and reporting long-term financial sustainability in the public sector. The significance of this book lies in its introduction of an innovative role within the field of accounting. This role entails providing guidance and issuing alerts to governments regarding essential adjustments needed in current policies to ensure the long-term financial sustainability of governmental entities. Through elucidating the prospective trajectory of public finance within the ongoing implementation of current policies, this approach functions as an early warning system for governments and empowering them to proactively modify their policies and transition from unsustainable scenarios to sustainable ones. The primary audience for this book includes practitioners, academics, students, professional bodies, and various users of accounting information in the public sector, such as public managers and policymakers seeking accounting information for corrective measures. Additionally, international organizations like the IMF and World Bank, tasked with assessing countries' long-term financial sustainability, will find this work indispensable.

Este MEMO tiene como objetivo asesorar sobre las mejores estrategias a seguir para manejar esta situación de manera adecuada y con responsabilidad, dado el contexto de profunda crisis económica y la percepción pública de desconexión de los legisladores con la realidad económica del país.

The most thoroughly debated format issue in designing a cash ow statement for a businessenterpriseconcernsuse of the direct or indirectmethod when reportingcash from operating activities. The article argues that the reason why we cannot solve this dilemma of using the direct or indirect method is related to the fact that our discussion is limited to using the axiom of double-entry bookkeeping within commercial accounting. In this article, however, the discussionof whether to use the direct or indirect method is not limited to commercial double-entry bookkeeping; it is also based upon another accounting framework, speci cally designed to deal with cash transactions of governmental organizations: single-entry cameral accounting. The article argues that commercial accounting could learn from cameral accounting, separating cash from non-cash balance sheet changes, and directly prepare a cash ow statement from the single-entries of the cash transactionson the cash account, before they are entered into the double-entry bookkeeping system, to provide a performance result (revenues minus expenses) and related balance sheet information (assets, liabilities and equity). By applying this procedure, the direct method of preparing a cash ow statement becomes the natural method to use.

F friends, and family members. They know that their online reputation can be a determining factor for hiring or being offered that important initial interview. They look at their Internet profile as a second self, the one they want everyone to know in addition to their real self. Just as they use office etiquette in the workplace and save their rougher side for watching the football game, they take time to distinguish their online reputation from how they may behave in private. They know their online reputation should say what they want it to say and no more. It can also be a fine line. Having no personal information on Google can be just as damaging as having inappropriate content.

La reforma constitucional de 1994 ordenó, entre otras cosas, que hacia fines de 1996 se debía establecer un régimen de coparticipación conforme lo reglado en ella. Hoy, 28 años después, continúa el incumplimiento de esta exigencia constitucional y sigue vigente un
régimen incompatible con ella, denominado transitorio desde 1988 y que perjudica notablemente a las jurisdicciones que más aportan a la denominada masa coparticipable; y las que menos reciben, en consecuencia.

Bolivia ha logrado transformar de forma radical su sector eléctrico en un período relativamente breve. De un sector caracterizado por bajos niveles de inversión que traía como consecuencia una baja cobertura e interrupciones frecuentes por falta de capacidad de generación, se ha logrado incrementar los parámetros de servicio, aumentar la penetración y reducir los costos de la energía de forma significativa. Esto se ha logrado mediante una agresiva política de atracción de inversiones y reforma del marco regulatorio e institucional que puede considerarse muy exitosa. El sector aún encara desequilibrios que deben ser corregidos pero los actores, tanto el Estado como los operadores, están dispuestos a enfrentarlos para garantizar la salud de la industria en el mediano y largo plazo. En el presente informe1 se analiza el Sector Eléctrico Boliviano, contrastando los instrumentos legales vigentes, lo que efectivamente ocurre en la práctica, y el comportamiento de los distintos actores que justifica estas diferencias. El presente estudio tiene como objetivo presentar el marco regulatorio,
el ambiente comercial, las estructuras e instituciones del sector eléctrico boliviano, así como opciones de políticas públicas para lograr una industria saludable tanto en el
mediano como en el largo plazo.
Para dar un panorama completo, se presentan los cambios de la política económica y su incidencia sobre la regulación del sector a partir de 1994, con la promulgación de nuevas leyes que marcan el inicio de la reestructuración del mismo. Luego se señalan los cambios de propiedad que ha logrado incentivar un importante volumen de inversiones en las actividades de la industria. En la actividad de generación se ha producido una elevada competencia, registrándose hoy en día una importante
reducción de los precios de generación. La existencia de sobreoferta de capacidad asociada a plantas hidroeléctricas que puede generar excedentes de energía en períodos lluviosos pero un déficit en períodos secos, enfatiza la necesidad de Bolivia de concretar transacciones internacionales de energía, poniéndose de manifiesto la
necesidad de adoptar la Decisión CAN 536 "Marco General para la Interconexión Subregional de Sistemas Eléctricos e Intercambio Intracomunitario de Electricidad" a fin de integrarse eléctricamente con sus socios andinos.
En la actividad de transmisión se han iniciado importantes expansiones para incrementar la confiabilidad del servicio y reducir la congestión en algunos puntos de la red. Es necesario, sin embargo, ampliar la cobertura del Sistema Interconectado Nacional (SIN) para integrar a la red a importantes sistemas aislados, por ejemplo Trinidad y Tarija, los cuales requieren de importantes subsidios a los combustibles para poder ofrecer el servicio a precios similares a los ofrecidos en el SIN. En el área de distribución se requiere ampliar las redes para incorporar a las zonas periurbanas y rurales para continuar con los logros en aumento de cobertura registrados en los últimos años.

The rapid increase of student enrolment during the 1960s and 1970s in economically advanced countries triggered intensive discourses about necessary structural changes of the higher education systems and possible concurrent functional changes , The varied terms used to describe major expected, desired and realized changes indicate a variety of value judgements: Diversification, vertical stratification and “massification” of higher education as well as “educational meritocracy”, “knowledge society” and “highly educated society”. The changing challenges felt and the search for new solutions created also a favourable climate the emergence of higher education research, which aimed at better explanations and for more empirical evidence. During these decades and during the subsequent decades, other similar challenges were felt in most countries: Changes in the relationships between higher education and the world of work, changing expectations and conditions as regards the academic profess...

Granulomatous colitis is a chronic transmural disease of unknown etiology of gastro-intestinal tract. It can affect any area of the GI tract. In recent decades, there has been an increase in the number of cases of the disease, which can be explained by the improvement of diagnostic methods on the one hand, and the deterioration of environmental factors on the other hand. The main intestinal complications of granulomatous colitis are: obstruction, perforation, bleeding from the intestine, internal and external fistulas, toxic megacolon, malignancy, perianal lesions (fistulas, strictures and abscesses). In the article, we describe the history of a patient with granulomatous colitis who, due to the recurrence of the disease and several different complications (perforation of the small intestine, malignancy, toxic dilatation of the large intestine, dermatitis, and perianal lesions such as fistulas and strictures), underwent several surgeries of various volumes. Accordingly, surgical intervention plays a key role in the treatment of complications of Granulomatous disease. During surgical intervention it is critically important to perform an economical resection of the intestine as much as possible to spare the functioning length of the intestine and avoid the development of short bowel syndrome.

This paper examines the use of performance measurement information in the Tanzanian public sector by focusing on one public organization; the National Housing Corporation (NHC). In most countries, public organizations are now engaged in producing performance measurement information and our aim in this paper was to understand how performance information is used, for what purpose and by whom. Addressing these questions is important if we want to understand the implications of the introduction of performance management system in public organizations. Our main findings indicate that public organizations are still struggling to implement performance measurement system and that performance measurement information are somehow being used by many important actors, including and the NHC itself. The information is used for various reasons including for the purpose of improving the agency's internal operation. In the context of this study, we can therefore say that performance measurement will continue to be part and parcel of most public organizations' management.

Проблеми и перспективи пред България в контекста на кризата в Икономическия и паричен съюз гл. ас. д-р Цветелина Маринова-Нов български университет Резюме: Понастоящем Икономическият и паричен съюз (ИПС) се намира в най-тежката и най-дълбока криза от началото на своето съществуване, а държавите членки са изправени пред трудни дилеми и решения, от които в най-голяма степен ще зависят неговото бъдеще, ролята и мястото на Европейския съюз (ЕС) и единната валута в международните икономически и политически отношения. Подготовката на България за приемане на общата валута се осъществява в изключително динамична, сложна и несигурна вътрешна и външна среда, върху която ефектите от световната икономическа криза и кризата в управлението на еврозоната оказват силно влияние и която рефлектира върху поведението и позициите на националните и европейските институции и икономическите агенти. Стабилността на паричния режим в кризата осигурява благоприятни предпоставки за изпълнение на голяма част от критериите за членство в ИПС, независимо от ограниченията, които създава. В периода на световна икономическа криза много важна роля в процеса на допускане в еврозоната вече имат и ще има изпълнението на допълнителни изисквания и условия, които се налагат върху държавите кандидатки, произтичащи от мерките за засилване на икономическото управление и реформирането на ПСР. Членството на България в ИПС не трябва да се превръща в самоцел, а трябва да бъде предпоставка и стимул за икономическо и социално развитие. Ключови думи: Икономически и паричен съюз, световна финансова и икономическа криза, дългова криза, паричен съвет, България, евро. Понастоящем Икономическият и паричен съюз (ИПС) се намира в най-тежката и най-дълбока криза от началото на своето съществуване, а държавите членки са изправени пред трудни дилеми и решения, от които в най-голяма степен ще зависят неговото бъдеще, ролята и мястото на Европейския съюз (ЕС) и единната валута в международните икономически и политически отношения. Продължаващите дебати и дискусии за намиране на изход от нея естествено изместиха въпросите за разширяването на еврозоната и присъединяването на нови държави. Натрупаните и нерешените проблеми, свързани с икономическото управление, фискалната дисциплина, необходимостта от създаване на нови правила и механизми за brought to you by CORE View metadata, citation and similar papers at core.ac.uk

En este documento se estudian los efectos de las variaciones del tipo de cambio sobre el déficit público. Para ello, se extienden los modelos deterministas del balance público, incorporando como supuestos que la variación del tipo de cambio puede describirse mediante un proceso estocástico, y que sus movimientos extremos y repentinos siguen un proceso Poisson; las ecuaciones que describen la dinámica de las fluctuaciones del tipo de cambio se construyen en analogía con los procesos Ornstein-Uhlenbeck y de raíz cuadrada. Con estos supuestos, y mediante simulación Monte Carlo, se estima la variación del tipo de cambio peso-dólar estadounidense y el déficit público asociado para la economía mexicana entre 1990 y 2008. Los resultados obtenidos son consistentes con la evidencia empírica real de esos años, esto indica que la metodología sugerida puede ser útil como herramienta ex ante para la determinación del presupuesto público.

This paper examines how powerful international institutions work to influence the reforms trajectory in the developing countries. A key dynamic that brings them to Botswana is the neoliberal agenda of the World Bank, which has been increasingly creeping into the public sector in many countries. For Botswana, this comes not as a surprise as the government is renowned for its strong conviction in the free market as a vehicle for development and prosperity. However, what is surprising is the idea being peddled by government bureaucrats that these changes are mainly initiated from within. It is argued that the involvement of networks of international organisations in Botswana’s reforms dispels this myth. The paper demonstrates how earlier concerns raised by the World Bank, of low productivity in Botswana became materialised with the assistance of a number of consultants from international institutions, who provided varied support to the government of Botswana. For example such assistanc...

A discussion based upon a case study of local government in Denmark and Norway Negative Images of market-like models of organisation within the framework of New Public Management (NPM) 1 This article focuses on implications of market-like models of organisation, which are inspired by ideas from NPM. Does buying services for the elderly influence the local democracy negatively as opposed to the local authorities' own production of services? The marketlike models in question are the purchaser-provider model and competitive tendering. Units of analysis are two local authorities, one in Denmark and one in Norway. One criticism of NPM has centred upon the neglect of virtues highly valued in the traditional public sector, such as fairness, equity, justice and representation (Nolan, ed., 2001). Christensen and Laegreid, for instance are focusing upon the hindrances that these modern forms of organising public service lay on the role of politicians in the decision-makingprocess (Christensen and Laegreid, 1999). The same authors state elsewhere that NPM in the Norwegian context have moved the focus away from, among other things, the rule of law and political control, and that it has been more concentrated upon the delivery of service to people (Christensen and Laegreid 1997: 376). In a recent study on NPM-reforms on ministerial level in Norway, one of Christensen and Laegreid's major conclusions is that these reforms weaken political governability

Rethink how Rizal almost begged for reforms within the Spanish colonial setup through this paper and predicted correctly that the Americans will invade the country if Spain refuses to institute reform. The Philippines a Century Hence By: Jose Rizal "The Philippines a Century Hence" is a heartfelt request for changes in how the Spanish were running things in the country. Rizal looked closely at the tough situation of the Philippines under Spanish rule and said the Americans would intervene, showing how much he cared about his country's future. This reaction paper wants to look into Rizal's request for reforms, his prophetic prediction, and how he was right about the intervention of Americans. In the last 300 years and from Rizal's novels, we see how the Spanish government controlled the Filipino people. It was a time of unfair treatment and hardship. Rizal, in his essay, talks about how Spain's military rules were bad, how Filipino culture suffered, and how the locals had to submit to the rulers. Rizal's analysis shows that there's a real need for changes in how things are run under Spanish rule. He talks a lot about how Spain's harsh rules and the loss of Filipino culture are serious problems. This makes a strong case for the Spanish leaders to fix the issues and treat the Filipino people better.

In "The Philippines a Century Hence," Jose Rizal foresaw the consequences of refusing reforms within the Spanish colonial system, predicting American intervention, emphasizing justice, and equality. His timeless call for empathy, cultural sensitivity, and the ethical dimensions of political power serves as a guiding principle for societies in embracing justice and meeting the legitimate demands of the people.

Traditionally, fiscal data for policy analysis are derived from official reports that, depending on the country, are published either monthly, quarterly or annually, often with significant time lags. However, innovations in digitalization of government payments and accounting systems mean that real-time daily fiscal data exist in many countries. In this paper, we argue that these data contain valuable, but underutilized and underexploited information. Possible uses include (i) realtime fiscal surveillance which allows for much more timely responses to emerging signs of fiscal stress, and (ii) nowcasting economic activity, which is especially useful in countries where higher frequency GDP statistics are unavailable.

"The Philippines A Century Hence" is a book written by Dr. José Rizal during the late 19th century. In his book, Rizal reflects on the future of his homeland, the Philippines, and offers insights into its potential trajectory over the next hundred years. It critiques the oppressive colonial rule of Spanish colonizers in the Philippines highlighting all the exploitation, injustices, and suffering endured by Filipinos. Despite Rizal’s Criticism, he advocates for a peaceful reform within the colonial system, emphasizing the need for affordable education, social progress, and the cultivation of civic virtues among the Filipinos to prepare them for self-governance and eventual independence. It also discusses Rizal's prediction about the nation’s independence against its colonizer and of possible foreign intervention, particularly countries like the United States and European colonial powers upon achieving independence. Through this reaction paper, we will evaluate how Rizal almost begged for reforms within the Spanish colonial setup through his paper and how he predicted correctly that the Americans would invade the country if Spain refused to institute reform.

Subject: GEED 10013: Buhay at Mga Sinulat ni Rizal THE PHILIPPINES A CENTURY HENCE Rethink how Rizal almost begged for reforms within the Spanish colonial setup through this paper and predicted correctly that the Americans would invade the country if Spain refuses to institute reform. Write a 3-page reaction paper. "The Philippines a Century Hence" is an insightful work written by Dr. Jose Rizal. It is published in year 1889, the article elaborates on Rizal's predictions and hopes for the future of our beloved country. As a student, I found the ideas presented in this essay to be relevant, despite the fact that it was composed over a century ago. Rizal's optimistic view of the Philippines as a nation destined for greatness stems from his unwavering belief in the potential of its people. He recognizes that education and enlightenment are crucial in shaping individuals who can contribute

Rizal's plea for reforms within the Spanish colonial setup stemmed from his desire to uplift the Filipino people and alleviate their suffering under oppressive Spanish rule. Through his writing, Rizal highlighted the injustices perpetuated by the colonial government, such as the friarocracy and the lack of representation for Filipinos in decision-making processes. He advocated for equal rights, education, and opportunities for Filipinos, recognizing that the country could progress through these reforms.

Глобална макроикономическа среда Каре 1 На какво се дължи забавянето на световната търговия в последно време 2.2 Динамика на парите и развитие на финансовия сектор Каре 2 Въздействие на приетите на 8 декември 2011 г. нестандартни мерки Каре 3 Тенденции при дългосрочните инфлационни очаквания в еврозоната 2.3 Динамика на цените и разходите Каре 4 Влияние на косвените данъци върху ХИПЦ инфлацията през 2012 г. 2.4 Динамика на производството, търсенето и пазара на труда Каре 5 Процесът на корекция на дисбалансите в еврозоната 2.5 Публични финанси 3 ИКОНОМИЧЕСКО РАЗВИТИЕ И ДИНАМИКА НА ПАРИТЕ В ДЪРЖАВИТЕ-ЧЛЕНКИ НА ЕС ИЗВЪН ЕВРОЗОНАТА ГЛАВА 2 ОПЕРАЦИИ И ДЕЙНОСТИ НА ЦЕНТРАЛНИТЕ БАНКИ 1 ОПЕРАЦИИ ПО ПАРИЧНАТА ПОЛИТИКА, ВАЛУТНИ ОПЕРАЦИИ И ИНВЕСТИЦИОННИ ДЕЙНОСТИ 1.1 Операции по паричната политика 1.2 Валутни операции и операции с други централни банки 1.3 Инвестиционни дейности 2 ПЛАТЕЖНИ СИСТЕМИ И СИСТЕМИ ЗА СЕТЪЛМЕНТ НА ЦЕННИ КНИЖА 2.1 Системата ТАРГЕТ2 2.2 ТАРГЕТ2ценни книжа 2.3 Процедури за сетълмент на презгранични обезпечения 3 БАНКНОТИ И МОНЕТИ 3.1 Наличнопарично обращение 3.2 Фалшифициране на банкноти и ограничаване на фалшифицирането 3.3 Производство и емитиране на банкноти 4 СТАТИСТИКА 4.1 Нова и усъвършенствана статистика на еврозоната 4.2 Други промени в статистическата дейност 5 ИКОНОМИЧЕСКИ ИЗСЛЕДВАНИЯ 5.1 Научноизследователски приоритети и постижения 5.2 Оповестяване на изследванията: публикации и конференции ЕЦБ Годишен доклад 6 ДРУГИ ЗАДАЧИ И ДЕЙНОСТИ 6.1 Спазване на забраната за парично финансиране и привилегирован достъп 6.2 Консултативни функции 6.3 Управление на операциите по получаване и предоставяне на кредити 6.4 Услуги на Евросистемата по управление на резервите ГЛАВА 3 ФИНАНСОВА СТАБИЛНОСТ, ЗАДАЧИ, СВЪРЗАНИ С ЕССР, И ФИНАНСОВА ИНТЕГРАЦИЯ 1 ФИНАНСОВА СТАБИЛНОСТ 1.1 Наблюдение върху финансовата стабилност 1.2 Мерки за укрепване на финансовата стабилност 2 ЗАДАЧИ, СВЪРЗАНИ С ФУНКЦИОНИРАНЕТО НА ЕВРОПЕЙСКИЯ СЪВЕТ ЗА СИСТЕМЕН РИСК 2.1 Институционална рамка 2.2 Аналитична, статистическа, логистична и административна помощ за ЕССР 3 ФИНАНСОВО РЕГУЛИРАНЕ И НАДЗОР 3.1 Банково дело 3.2 Ценни книжа 3.3 Отчетност 4 ФИНАНСОВА ИНТЕГРАЦИЯ 5 НАДЗОР ВЪРХУ ПЛАТЕЖНИТЕ СИСТЕМИ И ПАЗАРНИТЕ ИНФРАСТРУКТУРИ 5.1 Платежни системи за големи плащания и доставчици на инфраструктурни услуги 5.2 Платежни системи и инструменти за малки плащания 5.3 Клиринг и сетълмент на ценни книжа и деривати ГЛАВА 4 ЕВРОПЕЙСКИ ВЪПРОСИ

In this article, like in most of Dr. Jose Rizal's written works, he has critiqued and shed light on the inequalities and injustices made by the Spanish rule. Dr. Jose Rizal brings importance and highlights the social and political issues that the Philippines is facing. Dr. Jose Rizal advocated for reforms and changes that the Philippines need in order for progress to happen. Dr. Jose Rizal not only critiqued the inequalities done by the Spanish oppressors. in this article, also envisioned a future for his homeland, the Philippines. Dr. Jose Rizal discussed various aspects of the Philippine society, culture, politics, and economy, he analyzed the impact of the Spanish colonization on the Philippines and expresses his thoughts on his homeland's potential for progress and development. "The Philippines A Century Hence" not only served as a critique of the Spanish rule but also envisions a future for a Philippines marked by equality, justice, progress, and independence.

Purpose: Compliance with International Public Sector Accounting standards have been proved to improve the quality of financial reporting in both private and public sector. This study is an attempt to answer the question whether corporate governance have any influence on compliance of public sector entities with accounting standards (IPSASs). Methodology: Descriptive research and survey method of data collection was employed to collect primary data from relevant respondents using questionnaire as an instrument. Four hundred (400) questionnaires were distributed to senior level officers in Finance and Accounts, Internal Audit, and Procurement departments of twenty seven (27) government institutions which were purposefully selected out of a total a total of one hundred and twenty (120) from the south west geo political zone of the country because of proximity. Fifteen (15) respondents were selected from each institution covered except in five which was limited to fourteen (14) due to n...

Rethink how Rizal almost begged for reforms within the Spanish colonial setup through this paper and predicted correctly that the Americans would invade the country if Spain refuses to institute reform. By navigating the turbulent waters of Spanish colonialism with both pragmatic demands for reforms and a foresight that proved uncannily precise, José Rizal, who is frequently praised as a visionary, was able to successfully negotiate the situations. As part of this reply paper, we dive into Rizal's approach, which essentially pleaded for reforms within the framework of Spanish colonial

a national hero of the Philippines, played a significant role in the pursuit of reforms and the fight against Spanish colonial rule in the late 19 th century. Through his writings and activism, Rizal almost begged for reforms within the Spanish colonial setup , realizing that failure to do so would eventually lead to invasion by a different foreign power. This essay aims to explore Rizal's prophetic vision, connecting it to the historical events that unfolded a century later when the Americans invaded the Philippines. During the late 19 th century, the Philippines was under Spanish colonial rule. The oppressive governance, marked by racial discrimination and economic exploitation, spurred rising discontent among the Filipino people. Rizal emerged as a prominent figure in advocating for reforms, drawing attention to the grievances of his fellow countrymen.

The New Public Management (NPM) may be seen as a set of managerial techniques used by administration for the prevention of fragmentation during the adoption of new public service delivery system. NPM attempts to change the structure, system, staff and culture of a public organisation. Therefore, when NPM is introduced, it should be examined from the context of these four aspects of public organisation. This discussion of NPM will be illuminated through a case study of the introduction of compulsory competitive tendering (CCT) in local governments in the United Kingdom. It concludes that CCT has had a profound impact on local government in attempting to replace the traditional model of local authority. It has brought a number of substantial changes to local governments.

The New Public Management (NPM) may be seen as a set of managerial techniques used by administration for the prevention of fragmentation during the adoption of new public service delivery system. NPM attempts to change the structure, system, staff and culture of a public organisation. Therefore, when NPM is introduced, it should be examined from the context of these four aspects of public organisation. This discussion of NPM will be illuminated through a case study of the introduction of compulsory competitive tendering (CCT) in local governments in the United Kingdom. It concludes that CCT has had a profound impact on local government in attempting to replace the traditional model of local authority. It has brought a number of substantial changes to local governments.