PUBLIC FINANCE AND BUDGETS

Author: PATIÑO RODRÍGUEZ DAVID.
Year: 2003.
University: MÁLAGA [www.uma.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: At work after analyzing the different financing schemes that have existed and autonomic regulation of tax revenues from the autonomous communities is the study of the incidence of taxation to propose a series of assumptions incidence of taxes transferred to the System Funding of the Autonomous Communities currently in force. Proposals assumptions is the calculation of the tax impact of the assigned taxes and such an estimate is compared with actual revenue. These calculations are made for the year 1999. The result can be seen is that there is shift in tax burden in taxes studied. In particular it has been found that the regions with lower levels of economic activity measured by GVA per capita import taxes of the Communities with a higher level of economic activity.

Author: ARTÉS CASELLES JOAQUÍN.
Year: 2004.
University: COMPLUTENSE DE MADRID [www.ucm.es].
Place of defense: FACULTAD DE DERECHO.
Place of preparation: FACULTAD DE DERECHO.

Summary: This thesis aims to find out if the proposals of the political parties on economic Spaniards are sound and consistent with their ideology and secondly if it is carried out once in the poder.Y related to the previous one, how does it affect the fact of forming a minority government or a government of an absolute majority in the capacity of political parties to conduct their economic proposals. To achieve these goals has been used as a method of the statistical study economic content of the programs electorales.Se have selected the election promises of economic content of the programs' electoral parties españoles.Cada promise has been encoded according to a number of variables allowing know the profile ideologíco of promise, the means of action required for its implementation and whether it occurred or not. Subsequently been implemented various statistical techniques to extract up as much information as possible from the database of election promises. In particular have used two complementary multivariate analysis techniques: analysis of multiple correlation and cluster analysis. These techniques make it possible to identify key objectives and instruments of economic policy available to political parties and Spanish assess the degree of effectiveness in achieving these objetivos.La methodology also allows contrasting various scenarios reach general agreement on the conduct of parties based in the rationality of its performance, especially in three areas relacionados.Teoría Coalition Policy, Political Theory and Performance Space Theory Electoral Mandate. Keywords: Theory Coalitions, space Competition, Economic Policy, Political Parties.

Author: CANALS BEVIÁ FRANCISCO.
Year: 2004.
University: ALICANTE [www.ua.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: The aim of the thesis is an analysis of public expenditure of a local administration. Specifically of the Provincial Council of Alicante in the period between 1,940 and 1,979, ie the Franco era and until the constitution of the democratic corporations, although analysis of the series is extended until the year 2,001, and an approximation or progress. The thesis discusses not only what has been the structure of public spending, the criteria and how to manage it, their application or destination, the administrative, legal and political, but also identifies those elements or parameters that define the model spending a local administration, a deputy provincial Franco at the time, engaged in a scheme centralist, authoritarian and dirigiste, control and subordination. The thesis is divided into two parts. The first consists of four chapters. In the first one develops an introduction, the second raises the theoretical framework. The third chapter is an approximation to the county councils; its legal framework-legislative functions and powers as well as the figure of the Civil Governor then omnipresent. Finally, the fourth chapter of this first part deals with the methodology used for research, the definition of its criteria, the treatment of the data used and the sources used: budgetary records and records of the Provincial Council of Alicante. Homogeneizando budgetary data of the various structures of each era, defining the objectives of the analysis and its distinction between quantitative and cualitativos.En The second part goes into the analysis itself spending of the Provincial Council, in the various stages in which the period has been divided studied: 1,940 to 1,979, plus an approximation to the most recent years 1.980-2.001. This analysis is structured in ten phases: decades is years 40.50, 60, 70, plus the current era. In each period, after an introduction and historical approach and comments on the methodology used, examines the extraordinary budgets, liquidations and budget focuses on the analysis of public expenditure on the stage, distinguishing between quantitative and qualitative analysis. The first of these parameters are determined: Distribution: from regular budgets and consolidated by chapter, the distribution of budgets for operations spending; between maintenance and investment; between direct costs and transfers, the ratio of debt; developments Budget and then goes to another section analysis of the roles of spending, ie the qualitative analysis of spending: distribution and allocation between the different roles and responsibilities of the provincial authorities. Finally, the chapter is supplemented by another section aimed at analyzing the characteristics and economic impact of spending and the partial findings of each period. The conclusions of the study have a clear idea of which has been the reality of provincial administrations in the Franco era. They determine that the Provincial Council is, in practice, a simple delegation of the State and the administration Franco, subordinate, subsidiary and subjected to all sorts of controls, and therefore lacking what can be considered minimal autonomy; borrow when you need must make an investment needs to do its job. Institution that is used as a tool distributor of transfers and subsidies to municipalities, with the full burden of subjectivity and discretion.

Author: MARTINEZ NOVAL LUIS.
Year: 2005.
University: OVIEDO [www.uniovi.es].
Place of defense: FACULTAD CIENCIAS ECONOMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD CIENCIAS ECONOMICAS Y EMPRESARIALES.

Summary: The paper is the attempt to participate in the intense academic debate raised in recent years about pensions. The controversy, as usual, hides ideological positions more or less explicit, confined to the duality representing public pensions and private pensions, which it is a reflecting another dispute between systems and distribution systems capitalization . The thesis aims to investigate the guarantees it provides to workers and their families either system (public and private sharing of capitalization). Guarantees that are related to the risks that each system generated in the current or future beneficiaries. In five chapters dealing with issues that are present in this controversy: demographics and projections of future models for analyzing the delivery system and its application to the reality of Spain; profitability and risks of system capitalization; disputes latest and their reflection in our reality, and finally, the effect they have had either the pension system as a worker representative.

Author: CADAVAL SAMPEDRO MARIA.
Year: 2005.
University: SANTIAGO DE COMPOSTELA [www.usc.es].
Place of defense: FACULTAD DE ECONOMÍ.
Place of preparation: FACULTAD DE ECONOMÍA.

Summary: Tocqueville He said that there is a close relationship between the local autonomy, individual liberties and the ability to change a society. They are known to conceptual discussions probably inconclusos- that has raised the concept of decentralization. Be that as it may, the fact is that the basic structure of government has been transforming average power and resources are distributed among the levels of central government, regional and local levels, although the variety of factors that arouse interest decentralization reflect, in part, institutional differences between countries with regard to others. The territorial organization inherited from the division based on Napoleonic drift problems of inappropriateness of the administrative boundaries to the economic and social realities. The balkanización space on the one hand, and the relatively small size in terms of land and / or population of the municipalities, on the other hand, fits in poorly with the problems facing local jurisdictions that often transcend their borders . The institutional gap between the territory and the territory is functional currency in different countries, the more acute the less has been done by relieving. The map court determines only constituencies of taxation for residents, but not the consumer and taxes on profits earned paralos free-rider. Experience shows us compared different models of territorial reorganization, although federal guidelines are not exportable finished as a model, being unlikely to standardization, disregarding the specific circumstances of each country. Nevertheless, we felt it important to study the local reality of some European and American countries, to find the answers you have given to the new challenges posed by the processes of intense urbanization. Since the proliferation of municipal associations and multiple-purpose only of France, until the introduction of two-tier governments in Switzerland, moving towards the model of US, and Canada, the truth is that collaboration is intermunicipal increasingly necessary. They are precise formulas for specific management areas supra, try to correct the difficulties associated with Minifundismo municipal unable to be met by the associations listed above. Thus, our propuesta-que have materialized for the city of Santiago de Compostela and its rings circundantes- emphasizes the birth of a second tier local administrative, whose design is based on a flexible, away from the rigidity of the "shirt force "imposed by the current relations, leading to intermunicipal collaboration living systems and flexible, able to restructure expenditure management and revenue system, and that progress in achieving not only target efficiency, but also of fairness .

Author: BEA GONZÁLEZ EVA MARÍA.
Year: 2005.
University: PAÍS VASCO [www.ehu.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: This research work has analyzed the different forms it takes control of public expenditure and the functioning of the various institutions that conduct both internal and external controls in Spain and their relations with the European Court of Audit, a body responsible for the external control spending public into the European Union, to mark where it should move towards controlling public spending in order to establish a coordination model to channel the inspection activity in the most efficient way possible. This thesis has been structured into seven chapters, the first two deal with the elements necessary to define the object of the study. The four chapters deal with the current situation of control over public spending. The final chapter is investigating progress towards finding a pattern of controlling spending more efficient, both at European and national level to avoid as far as possible the inefficient duplication of control as to which agencies are under control.

Author: GIL SERRATE RAMIRO.
Year: 2005.
University: ZARAGOZA [www.unizar.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: The goal that we are working with this research is to analyze the potential effects of fiscal decentralization on economic growth. The overall objective is reflected in the following two: first, a review of the literature, before us, is aligned with theoretical and / or empirical study of the relationship between the two phenomena. Second, the empirical contrast to the possible relationship between fiscal decentralization and economic growth in the case of the Spanish economy as a whole and in the economies of CC. AA. Spanish. At first goal we spend the first part of the work, which is composed of three chapters. In the first chapter we focus on the detailed study of the rare works that have proposed a theoretical framework in which to frame this relationship, which emphasize their main inputs and constraints. In this work a frequent result is the achievement of optimum levels of fiscal decentralization. In a second chapter propose a contribution to the development of this theoretical framework, in particular raised a theoretical link between decentralization process tax and the income level of balance in the long term kind of a region. From this link, we come to determining the optimum level of tax decentralization. In the third chapter collect a discussion of how to separate those papers that have empirically contrasted the relationship between fiscal decentralization and economic growth, both for a number of economies to an economy in particular. Note that the disparity in results precludes obtaining general conclusions about the effects of fiscal decentralization on economic growth, however, seem to see some patterns, such as the fact that, for decentralization of spending will have a positive impact on growth , has had to overcome a certain threshold of economic development. In connection with the decentralization of income, the most common result is a positive effect of this kind of decentralization on the growth of economies substations. The second part of this research focuses on the empirical analysis of the relationship between fiscal decentralization and economic growth in the Spanish context, paying particular attention to the decentralization of income. It also is divided into three chapters. In the first, the fourth work, we undertook a detailed discussion of the indicators of fiscal decentralization are commonly used in the empirical work on the phenomenon. This chapter is concluded with a proposal for the Spanish case, three indicators decentralization income, strong, medium and weak, based on varying degrees of control that governments have substations on income decentralized. In the fifth chapter of this study empirically contrast the link between decentralization of income and economic growth for the whole of the Spanish economy and the 1984-2003 period. The main result we get is that the degree of actual control that governments have substations on decentralized income is relevant in the positive effect that this income appears to be on economic growth and Spanish, in addition, that this positive effect is not only a direct, but it is also indirectly through the impact of decentralization income in private investment. Finally, in the sixth chapter return to empirically analyze the relationship between decentralization of income and crecimie 8 nt econ 4d4 ómico, but this time for the economies of the CC. AA. Spanish and the period 1984-1995. In this case, our main result is that the degree of control that governments have substations on their income is relevant in the positive effect of indirect nature, which has in the regional growth decentralization income through private investment. This work fmaliza a chapter conclusions, which summarizes the main results and outlines the contributions, limitations and possible extensions of the research conducted.

Author: BEZERRA WALBERTO JOSÉ.
Year: 2005.
University: AUTÓNOMA DE MADRID [www.uam.es].
Place of defense: CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: With increasingly high deficits, public pension systems have become time bombs, it is necessary demontar. The problem is that the solution involves difficult and unpopular measures. To correct the imbalances are three possible ways: increasing the contribution of workers, forcing individuals to contribute any longer, or both. These have been the main ingredients dela most of the reforms undertaken so far, together with the completion of the pension system through any public or private funded. The weight of this factor varies but tends to rise and be the main factor differentiating between models of retirement. The researcher conducts an analysis of rather complex international experiences, especially selecting the Latin American countries that have begun in recent years to reform their pension systems, classifying them into three groups: those who have made a complete replacement from a delivery system one of capitalization, which have maintained a mixed system reparto-capitalización and those who have opted for a dual system. The recent reform of the pension system in Brazil, paós where the author develops his business, within the public sector, deserves special attention, especially those known as the "temporary factor" as a differentiator and that the Brazilian system has led to an interesting theoretical dissolution, to be interpreted as a system of "virtual capitalization." Over the entire thesis, the contrasts are made stringent, the results are well interpreted and the findings are relevant.

Author: LINARES JIMENEZ MANUEL DE JESUS.
Year: 2006.
University: PAÍS VASCO [www.ehu.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: UASD, SANTO DOMINGO, AUSPICIADO POR LA UPV.

Summary: The thesis aims to put the discovery process on the definition and adoption of the Dominican economic and social policy, in the context of globalization and domestic institutional change, and discuss the future of the Dominican economy, both from the point of view conjunctural as structural. The fundamental properties that validates this research are expressed in the first postulate global economic globalization and domestic institutional change, as influential elements in the definition of economic and social Dominican; second economic growth Dominican has calved contexts in the improvement of life is present, but with strong tendencies towards unsustainability, as a result of bottlenecks that impede the smooth flow of institutional change incrementally; third, the use of objective economic policy betrays a labor market in evolutionary process stadium agraristas traditional to modern stadiums, but that progress has suffered the impact of processes desregularizadores that make them prisoner of precarismo in the era of globalization, and the fourth, poverty, exclusion, vulnerability and heterogeneity, survive in society dominican, because of the imposition of concentrated growth models and the registration of a social policy and patronage behind.

Author: LINARES JIMENEZ MANUEL DE JESUS.
Year: 2006.
University: PAÍS VASCO [www.ehu.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: UASD SANTO DOMINGO AUSPICIADO POR LA UPV.

Summary: The thesis aims to expose the dynamics of the process definition and adoption of the Dominican economic and social policy, in the context of globalization and domestic institutional change, and discuss the devenier of the Dominican economy, both from the point of view conjunctural as structural. The proposicones key validates this research are expressed in the first postulate global economic globalization and domestic institutional change, as influential elements in the definition of economic and social Dominican; second economic growth Dominican has calved contexts in the improvement of life is present, but with strong tendencies towards unsustainability, as a result of bottlenecks that impede the smooth flow of institutional change increases, third, the use of objective economic policy betrays a labor market in evolutionary process stadium agraristas traditional to modern stadiums, but that progress has suffered the impact of processes desregularizadores that make them prisoner of precarismo in the era of globalization, and the fourth, poverty, exclusion, vulnerability and heterogeneity, survive in society dominican, because of the imposition of concentrated growth models and the registration of a social policy and patronage behind.

Author: CORDERO FERRERA JOSE MANUEL.
Year: 2006.
University: EXTREMADURA [www.unex.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: The investigation deals with a matter of great importance in the field of measurement of efficiency as is the incorporation of information relating to factors that are external to the production process, but whose influence on the results achieved is very significant. For this purpose different methodologies are discussed in the literature pair include these variables in the assessments from a dual perspective: theoretical and empirical. The application is made in the field of secondary education where such variables have a particularly important role.

Author: COBACHO TORNEL MARÍA BELÉN.
Year: 2006.
University: POLITÉCNICA DE CARTAGENA [www.upct.es].
Place of defense: FACULTAD DE CIENCIAS DE LA EMPRESA.
Place of preparation: FACULTAD DE CIENCIAS DE LA EMPRESA, UNIVERSIDAD POLITÉCNICA DE CARTAGENA.

Summary: Mexico is a country of great contrasts in levels of poverty and social deprivation levels, higher than would be expected for an OECD member. There are several reports issued for government agencies and research articles that show it, and that raises the need to establish policies to address such gaps and inequalities. For a long time have been studied developing on the basis solely to the country's economic growth, but for a while this side has made it clear to consider the desirability of development measures which include, among its objectives, other dimensions based on additional the capabilities of the population in terms of access to a laugh of goods and basic resources, and contemplate in turn reducicón inequalities. The federal public investment is one of the basic instruments of regional policy to promote economic growth and reduce regional disparities in Mexico. In this paper we introduce Decision Making Multicriteria in planning the federal public investment in Mexico, considering the improvement between the goals of four different aspects of development: access to resources (GDP per capita), education, health and housing, and following further to reduce disparities among Mexican states in such indicators.

Author: MORENO ORDUÑA KAREN.
Year: 2006.
University: PÚBLICA DE NAVARRA [www.unavarra.es].
Place of defense: FACULTAD CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: UNIVERSIDAD PÚBLICA DE NAVARRA.

Summary: The philosophy of the New Public Management or New Governance seeks to modernize the management of public resources through the application of concepts such as efficiency, effectiveness, transparency, benchmarking or involvement by managers. En concreto, en el sector hospitalario público español está intentando avanzar en estos aspectos, pero sin embargo no dispone de herramientas de gestión que faciliten la reorientación de la toma de decisiones; en concreto, las metodologías de coste utilizadas hasta la fecha en España se basan the system Full-Cost or full cost which involves allocating indirect costs through distribution keys that are difficult to develop because of the heterogeneity of the activity conducted in the centers that make up the fabric Hospital: In addition, all used as a criterion the final cost-sharing patients to the system proposed by the Diagnosis Related Groups or GRDs. In this context, the main objective of this thesis was to design a method that was adequate costs to the greatest extent possible to the reality of hospitals: the proposed system involved a comprehensive review of the organizational structure to design in hospital post processes patient care, describe, allocate the necessary resources to carry them out and to calculate their cost. The final cost per patient unit is the sum of the cost of each genetic process by which each individual in question has passed; of this form can build a cost trend by type of intervention to help improve management. This methodology was applied by processes in 2 different hospitals located in Navarra in the specialty of Urology during the years 2001, 2002 and 2003, the cost of obtaining more than 13000 patients, the results were contrasted with those achieved through traditional methodologies and you could see how the system GRD was creating major distortions that could be leading to a flawed decision-making, ultimately, the proposed methodology provides more useful information for the clinical management and economic and moreover, is based on the concepts set forth from the New Public Management.