Two Remarks on the Infinite Approximation of a Finite World in Economic Models by Shravan Luckraz

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Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options by Marian SĂCĂRIN

“…Some of the particularities presented can be used as reference by entities that do not apply International Financial Reporting Standards (IFRS), because the accounting regulations approved by Order of the Minister of Public Finance No. 1802/2014 are quite brief as regards the benefits granted to employees settled in equity instruments.…”
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A specific role of village doctors in reducing disparities: a quantile regression analysis of end-of-life medical care by Yuan Fang, Shih-Ting Huang, Chengrui Xiao

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The Distribution of the Tax and Social Security Burden by Niklas Isaak, Philipp Jäger, Robin Jessen

“…Moreover, the different income groups’ contributions to public finance are illustrated. It can be demonstrated that for gross incomes of 24,000 euros, the average tax and contribution ratio amounts to 40 %. …”
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L’économie tunisienne face à la crise de la dette des subprimes et la crise des dettes souveraines européenne by Zied Akrout, Adel Khadimallah

“…In addition, deterioration of public finance and the downgrading of sovereign national debt further impacted members of the euro zone, undermining the credibility of the single European currency. …”
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A Mathematical Model of Communication with Reputational Concerns by Ce Huang, Yuanyuan Zhang, Chong Lai

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A Performance Analysis Model for Corporate Human Resource Management Based on Extenics Theory by Mingyan Li, Tiantian Gao, Jianxue Wang, Huanyu Wang

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THE ROLE OF INTERNAL AUDIT IN THE EVALUATION OF URBAN LOCAL GOVERNMENT EXPENDITURES

“…In addition, it has also been shown that internal audit is a helpful tool in ensuring reasonable expenses for public finance sector entities. The assessment and monitoring of expenses is the responsibility of public authorities, to ensure rational financial management of a given local government unit. …”
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RESULTS OF FUNCTIONING OF PUBLIC UNIVERSITIES: ESTABLISHING A SET OF RATIOS PROVIDING RELIABLE MANAGEMENT INFORMATION BASED ON DATA DERIVED FROM AN ENTITY'S REPORTS by Jarosław Karpacz, Aleksandra Pisarska

“… The aim of the study is to define a set of ratios, enabling multidimensional assessment of the activity of public universities as units of the public finance sector, in order to improve theefficiency of their management. …”
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RESULTS OF FUNCTIONING OF PUBLIC UNIVERSITIES: ESTABLISHING A SET OF RATIOS PROVIDING RELIABLE MANAGEMENT INFORMATION BASED ON DATA DERIVED FROM AN ENTITY'S REPORTS by Jarosław Karpacz, Aleksandra Pisarska

“…The aim of the study is to define a set of ratios, enabling multidimensional assessment of the activity of public universities as units of the public finance sector, in order to improve theefficiency of their management. …”
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The impact of air pollution on career changes among Chinese workers by Jinhuang Chen, Xuewen Long

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A Novel TODIM with Probabilistic Hesitant Fuzzy Information and Its Application in Green Supplier Selection by Xiaoli Tian, Meiling Niu, Jiangshui Ma, Zeshui Xu

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Improving Budget Transparency to Achieve Effective and Sustainable Governance by Tatjana Stanimirović

“…Design/methodology/approach: The study relies on a combination of desk research and survey carried out among employees directly or indirectly connected to public finance issues in public sector organisations. …”
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Decision-Making of Electronic Commerce Supply Chain considering EW Service by Yuyan Wang, Zhaoqing Yu, Liang Shen, Runjie Fan

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Performance based budgeting as an instrument of efficient resource alocation at the level of local self-goverment in the Republic of Serbia by Nikodijević Marija

“…Pointing to the mismanagement of public finances at the local level, as a possible solution to these problems, the paper proposes the implementation of performance-based budgeting. …”
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Tax Secrecy and its Limitations: Is There a Balance? by Tereza Rogić Lugarić, Irena Klemenčić

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Budgetary deficits and macro budgetary components- examining ‘Law of Contiguity’ through spatial analysis of Indian states by Avik Ghosh

“…However, the application of spatial economics in public finance, despite being a pressing priority, has not been extensively explored. …”
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Chinese Gini Coefficient from 2005 to 2012, Based on 20 Grouped Income Data Sets of Urban and Rural Residents by Jiandong Chen, Fuqian Fang, Wenxuan Hou, Fengying Li, Ming Pu, Malin Song

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Monitoring of national projects in Russia and risks associated with their implementation by V. V. Stroev, N. V. Kuznetsov

“…Traditional theoretical research methods were used in the article, including system analysis and synthesis, as well as inductive and deductive approaches that made it possible to evaluate the “Electronic Budget” – a unified state integrated information system for public finance management of Russia, as well as a separately functioning system based on the “Center for Information Technology and Systems of Executive Authorities named after A.V. …”
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