Like other developing countries, Vietnam has attempted to push for greater fiscal decentralization in the hope of a more efficient delivery of social services to targeted citizens. The fiscal decentralization initiative is encouraging and merits pursuit, but the present study however, shows that...

This paper deals by way of comparison with the theoretical and practical methods to record the output and input of tangible fixed assets (non-current assets) in and from the patrimony of companies, on the one side and of public institutions, on the other side, intending to point out the...

The book is given to the socio-philosophical analysis of social control as an instrument of social management. The author examines the economics, management, law, political activity, education, religion and culture as instruments of social control from elite over society. The methodological...

There are eight inseparable storylines about the role of science and learning for both democracy and its governance. National statistics originated around 1890 from political economy and the management of the state (Dutch “staathuishoudkunde”). National economic planning evolved decades...

In this paper we discuss the actual and civilizational role of the state and its management. The MBO and the same OECD accounts-financial models are not recommended.With an comparative analysis we conclude for the necessity of a more organics and strategic models of governance and not...

Eleven years have passed since the beginning of the economic crisis that began in 2008 when two consecutive quarters of negative quarter-on-quarter variation rates were experienced. Throughout these eleven years, three key moments can be highlighted, which are the ones taken as a general...

There are seven inseparable storylines about the role of science and learning for both democracy and its governance. National accounting and statistics originated around 1890 from political economy and the management of the state (Dutch “staathuishoudkunde”). Decades later national economic...

The Galician economy continues with its positive path in the third quarter of the year taking into account the evolution of real GDP, employment and unemployment. On the one hand, the dynamism of the productive activity, with increasingly high positive interannual variation rates, translates...

The Galician economy accelerated its dynamism throughout 2016, achieving an average growth of 3.1% with respect to the previous year, the highest since 2007. In contrast with what happened the previous year, Galicia and Spain approach to both internal and external demand. In the last year the...

The System of National Accounts 2008 (SNA) and the Government Finance Statistics Manual 2014 (GFSM) are undergoing revision to better capture the extraction of mineral assets. We discuss current practices and the proposed changes and argue that they give a misleading picture of governments’...