Thayse Kelly Galvão Neves de Azevedo, Carla Renata Silva Leitão, A. Callado
The research aimed to investigate the functions performed by the comptroller offices in Pernambuco’s municipalities. Additionally, it investigated the existence of a relationship between these functions and some characteristics of the municipalities, such as current revenue, population size, area of the territorial unit and HDI. The methodology was configured as exploratory and descriptive. Regarding its techniques, direct documentation (extensive direct observation with the application of a questionnaire) and indirect documentation (bibliographic and documentary research) were used. As a result, it was observed that 79.07% of the municipalities stated that they perform the accounting function, 81.40% for the managerial function, 46.51% for the tax function, 32.56% for the protection and control of assets function, 100% the internal control function and 81.40% the risk control function. In addition, the study found that only 23.26% of them perform all functions of comptrollership, and that there are no statistically significant differences between the variables current revenue, population size, area of the territorial unit and HDI of the municipality in relation to whether control functions are exerted. The study also failed to verify any statistically significant association with respect to the mesoregion in which the research respondent municipalities are inserted and to the amounts of comptrollership functions exerted. And, although municipalities with up to two control functions, in relation to the number of functions, presented lower averages of current income, population size, area of territorial unit and HDI, these were not statistically significant.
{"title":"Functions of municipal comptroller offices: a study among city halls from Pernambuco State","authors":"Thayse Kelly Galvão Neves de Azevedo, Carla Renata Silva Leitão, A. Callado","doi":"10.24818/AMP/2019.32-10","DOIUrl":"https://doi.org/10.24818/AMP/2019.32-10","url":null,"abstract":"The research aimed to investigate the functions performed by the comptroller offices in Pernambuco’s municipalities. Additionally, it investigated the existence of a relationship between these functions and some characteristics of the municipalities, such as current revenue, population size, area of the territorial unit and HDI. The methodology was configured as exploratory and descriptive. Regarding its techniques, direct documentation (extensive direct observation with the application of a questionnaire) and indirect documentation (bibliographic and documentary research) were used. As a result, it was observed that 79.07% of the municipalities stated that they perform the accounting function, 81.40% for the managerial function, 46.51% for the tax function, 32.56% for the protection and control of assets function, 100% the internal control function and 81.40% the risk control function. In addition, the study found that only 23.26% of them perform all functions of comptrollership, and that there are no statistically significant differences between the variables current revenue, population size, area of the territorial unit and HDI of the municipality in relation to whether control functions are exerted. The study also failed to verify any statistically significant association with respect to the mesoregion in which the research respondent municipalities are inserted and to the amounts of comptrollership functions exerted. And, although municipalities with up to two control functions, in relation to the number of functions, presented lower averages of current income, population size, area of territorial unit and HDI, these were not statistically significant.","PeriodicalId":38266,"journal":{"name":"Administratie si Management Public","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75051976","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The presented paper aims to reveal the latest trends of the international capital movement. The following countries/regions are being considered: China, Eastern Europe, Latin America, North America and Western Europe during the years of 2013-2017. Classic economic theory suggests that better developed countries are capital donors, and less developed countries, respectively, are capital recipients. Analysis of the foreign direct investments (FDI) intensity, outflows complimented by mergers and acquisitions (purchases) indicator allows to conclude that the recent picture does not comply statements of classic economic theory, since China, being comparatively less developed country demonstrates vivid economic leadership in terms of exporting its capital to other countries. This behavior can condition accelerated development of China via acquisitions of additional market to own production.
{"title":"Insights into global trends of capital flows’ peculiarities: emerging leadership of China","authors":"Tvaronavičienė Manuela","doi":"10.24818/AMP/2019.32-01","DOIUrl":"https://doi.org/10.24818/AMP/2019.32-01","url":null,"abstract":"The presented paper aims to reveal the latest trends of the international capital movement. The following countries/regions are being considered: China, Eastern Europe, Latin America, North America and Western Europe during the years of 2013-2017. Classic economic theory suggests that better developed countries are capital donors, and less developed countries, respectively, are capital recipients. Analysis of the foreign direct investments (FDI) intensity, outflows complimented by mergers and acquisitions (purchases) indicator allows to conclude that the recent picture does not comply statements of classic economic theory, since China, being comparatively less developed country demonstrates vivid economic leadership in terms of exporting its capital to other countries. This behavior can condition accelerated development of China via acquisitions of additional market to own production.","PeriodicalId":38266,"journal":{"name":"Administratie si Management Public","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76482704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
J. Bélas, Ľ. Belás, Martin Čepel, Zoltán Rózsa, Zlín, Czech Republic
Small and medium-sized enterprises (SMEs) are an essential part of every country’s economic system. The quality of the business environment plays an important role in this regard. The aim of the paper was to define and quantify important public sector factors influencing the quality of the business environment in the SME segment and to compare the intensity of the defined factors between the Czech Republic (CR) and the Slovak Republic (SR). In regards to the defined aim, a survey-based research was conducted with enterprises operating in the SME segment. 312 enterprises in CR and 329 enterprises in SR were approached during this research. The scientific hypotheses were verified using the methods of Pearson statistics. The evaluation of political factors is quite negative in both countries. Only 15% of Czech and 20% of Slovak entrepreneurs positively evaluated the level of legislation in business. Both Czech and Slovak entrepreneurs see state’s support of export quite positively. Only 12% of Czech and 22% of Slovak entrepreneurs positively evaluated the administrative burden on enterprises. Entrepreneurs in both countries claim that the state is unable to provide qualified workforce for businesses. Most significant differences between the two countries were found in the evaluation of state bureaucracy which the Slovak entrepreneurs evaluated more positively than their Czech counterparts. The results of the research show the need to deal with urgent issues, or create a better system of public factors influencing the business environment.
{"title":"The impact of the public sector on the quality of the business environment in the SME segment","authors":"J. Bélas, Ľ. Belás, Martin Čepel, Zoltán Rózsa, Zlín, Czech Republic","doi":"10.24818/AMP/2019.32-02","DOIUrl":"https://doi.org/10.24818/AMP/2019.32-02","url":null,"abstract":"Small and medium-sized enterprises (SMEs) are an essential part of every country’s economic system. The quality of the business environment plays an important role in this regard. The aim of the paper was to define and quantify important public sector factors influencing the quality of the business environment in the SME segment and to compare the intensity of the defined factors between the Czech Republic (CR) and the Slovak Republic (SR). In regards to the defined aim, a survey-based research was conducted with enterprises operating in the SME segment. 312 enterprises in CR and 329 enterprises in SR were approached during this research. The scientific hypotheses were verified using the methods of Pearson statistics. The evaluation of political factors is quite negative in both countries. Only 15% of Czech and 20% of Slovak entrepreneurs positively evaluated the level of legislation in business. Both Czech and Slovak entrepreneurs see state’s support of export quite positively. Only 12% of Czech and 22% of Slovak entrepreneurs positively evaluated the administrative burden on enterprises. Entrepreneurs in both countries claim that the state is unable to provide qualified workforce for businesses. Most significant differences between the two countries were found in the evaluation of state bureaucracy which the Slovak entrepreneurs evaluated more positively than their Czech counterparts. The results of the research show the need to deal with urgent issues, or create a better system of public factors influencing the business environment.","PeriodicalId":38266,"journal":{"name":"Administratie si Management Public","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90855583","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article studies contemporary Russian liberal establishment from the point of view of the main actors’ propensity to consolidate. The authors identify distinguishing features of liberalism in Russia that determine the possible trends of cohesive interactions between the key actors and conclude that the main driver of consolidation is the protest and opposition to the current regime which is supported by the majority of population who tend to stigmatize the liberal activists due to that reason. The evidence of relatedness fluctuation is derived using the linkage index, introduced by the authors. The index is calculated using the results of actors’ discourse analysis based on social networks data (Twitter): mutual mentions and their contextual sentiments are taken to weigh pairs of actors regarding their unanimity or contradiction. Dynamic interpretation of calculated indexes of consolidation in the two broad periods, different in levels of information pressure from the mainstream media, provides evidence of consolidation change, and allows to identify key drivers of cohesion and attributable followers. The authors apply social network analysis techniques to verify the findings and to determine tiers of key liberal actors and their clusters. Concluding remarks provide interpretation of empiric study results and links to further development of consolidation research methodology.
{"title":"A valuation approach to the Russian liberal establishment consolidation","authors":"V. Kolmakov, A. Polyakova, S. Polyakov","doi":"10.24818/AMP/2019.32-07","DOIUrl":"https://doi.org/10.24818/AMP/2019.32-07","url":null,"abstract":"The article studies contemporary Russian liberal establishment from the point of view of the main actors’ propensity to consolidate. The authors identify distinguishing features of liberalism in Russia that determine the possible trends of cohesive interactions between the key actors and conclude that the main driver of consolidation is the protest and opposition to the current regime which is supported by the majority of population who tend to stigmatize the liberal activists due to that reason. The evidence of relatedness fluctuation is derived using the linkage index, introduced by the authors. The index is calculated using the results of actors’ discourse analysis based on social networks data (Twitter): mutual mentions and their contextual sentiments are taken to weigh pairs of actors regarding their unanimity or contradiction. Dynamic interpretation of calculated indexes of consolidation in the two broad periods, different in levels of information pressure from the mainstream media, provides evidence of consolidation change, and allows to identify key drivers of cohesion and attributable followers. The authors apply social network analysis techniques to verify the findings and to determine tiers of key liberal actors and their clusters. Concluding remarks provide interpretation of empiric study results and links to further development of consolidation research methodology.","PeriodicalId":38266,"journal":{"name":"Administratie si Management Public","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87755808","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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