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The chapter contains a methodology for formalized evaluation of the public fiscal policy from the view point of its impact on the financial stability of a national economy using the example of the Russian Federation and taking into account the fiscal multipliers’ effects. The significance of this problem is predetermined by recent trends in Russia’s development, when the national economy legs twice behind the world indicators. Taking into account the importance of the Russian budget system as a mechanism for the redistribution of gross domestic product (GDP), the financial stability safeguarding has been connected with the public finance sustainability and with the federal budget revenues and expenditures equilibrium. There are used the methodology of analysis of economic systems’ dynamic factors of financial stability as well as fiscal multipliers’ effects, aiming at managing national economy’s long-term development with the ultimate purpose to maintain the GDP growth rates. Taking into account the fiscal multipliers’ values, the model comparisons of the macroeconomics and budget parameters’ dynamics prove the necessity of the budget consolidation policy in 2018–2020 provided that the budget expenditures efficiency increases. The latter has been proved by modeling dependences represented by the fiscal multipliers’ effects in terms of national financial stability.

Gender inequalities and climate change are global problems that concern the whole world. These two basic questions also have intersections with each other. Disruptions in natural life, usually due to human activities, lead to climate change over time. Climate change, on the other hand, deepens the already existing gender inequalities. Problems such as water scarcity, natural disasters, lack of access to clean water, and energy shortages are gender-responsive issues that affect women and men in different ways. All these factors, as supported in the literature, cause women to be in an even more disadvantageous position against climate change. One of the policy tools of states in the face of this problem is fiscal solutions. As a fiscal policy tool, government budgets can be used to eliminate the negative effects of climate change on women. This is called gender responsive climate budgeting (GRCB) in the literature. In order to apply GRCB, firstly sex-disaggregated data are required. In addition, institutional structures should be strengthened and strategic plans should be designed in a way that establishes the link between gender and climate change. This process should be carried out in a multistakeholder manner and the resources allocated for the financing of the problems should gain a gender-responsive structure.

The EU harmonisation has created changes in the military's formal and informal influence in the directions of decreased formal and informal military influence in civilian politics. The EU reforms have created changes in the mindset of the citizens, by creating changes in the security culture of the citizens and in the civil-military related political culture. The desired level of alignment has not been reached. Therefore, the study examines the areas where further alignment is required. Moving from Rebecca L. Schiff's concordance theory, the article examines the relationship between the Turkish military, the civilian politics and the society before and after the EU harmonisation process. It examines the effects of the EU harmonisation process on the changes in the civil-military balance of power, and on the related security culture and political values. The analysis focuses on: (i) increased civilian control and consequent changes in the policy of accountability; (ii) transparency building in the defence sector; (iii) parliamentary oversight; and (iv) the change in the political culture related to the civil-military issues. It also investigates the extent the EU harmonisation has achieved in building democratic civil-military relations in order to align with the EU standards.

Purpose – This research analyzes and describes the implementation of the North Aceh Regency education budget policy for improving the quality of education in relationship to the impact of the special autonomy budget.

Design/Methodology/Approach – This research uses qualitative research, descriptive-qualitative analysis methods, and qualitative explorative methods.

Findings – The results show that the implementation of the special autonomy education budget policy of North Aceh Regency to improve the education quality has not run optimally. The main obstacle is the inadequate human resource issue, including the leadership problems of regional heads who should prioritize the development. Based on field data of the actors involved in the formulation of the education quality improvement program in Aceh Utara District, especially the legislative branch (namely BAPPEDA), the education office and members of the Aceh legislative team, the post-conflict Aceh representation of the legislature at the provincial level, the DPRA and DPRK at the district level / in the field of political will produced. The resulting program does not focus on the pattern of improving the quality of education, the policy is more rhetorical, and the program implementation is often adapted to the wishes of political actors.

Research Limitations/Implications – Given the fundamental differences in the root causes of primary and secondary education in Aceh, further research is needed to determine whether similar results will be obtained in other parts of Aceh.

Originality/Value – Identifies factors that lead to the low quality of educators and the unequal distribution of teachers in the Aceh Regency.

Paper Type – Research paper

To study the use of budgeting in the uncertain and unpredictable context of seasonal logistics in the Arctic. Specifically addresses the question of why and how budgeting turns out to be the main management control tool in an extremely unstable environment.

Built on a case study of a Russian oil-producing company operating in The High North, this chapter reports on the rationales for use of budgetary slack by different divisions within the company.

Inflexible budgeting better fits into the (natural/geographical) context than into the business process. In this respect, excessive budget detalization and informational update may be not facilitating the operational process but confusing. Decoupling demonstrated by a budgetary slack is the normal condition for stable organizational performance.

Instead of setting up fences between the divisions, budgeting may be considered a converging and an adjusting factor to assess collective performance. Social embeddedness of budgetary slack in contemporary organizations sets the scene for other types of budgeting games based on trust, norms of reciprocity and collective performance.

The new – cultural – dimension introduces decoupling in a new perspective by demonstrating the integrating or coupling meaning of cultural practices.

Alvin Hansen and John Williams’ Fiscal Policy Seminar at Harvard University is widely regarded as a key mechanism for the spread of Keynesianism in the United States. An original and regular participant, Richard A. Musgrave was invited to prepare remarks for the fiftieth anniversary of the seminar in 1988. These were never published, though a copy was filed with Musgrave’s papers at Princeton University. Their reproduction here is important for several reasons. First, it is one of the last reminiscences of the original participants. Second, the remarks make an important contribution to our understanding of the Harvard School of macro-fiscal policy. Third, the remarks provide interesting insights into Musgrave’s views on national economic policymaking as well as the intersection between theory and practice. The reminiscence demonstrates the importance of the seminar in shifting Musgrave’s research focus and moving him to a more pragmatic approach to public finance.

The indigenous peoples of the Philippines have had to struggle against historical injustices for centuries. They fought against colonization and the subjugation of their cultures and ways of life. Over the decades, their next generations are confronted with exclusion, discrimination, and encroachments on their ancestral domains which have resulted in social and economic disadvantages. An obvious case in point is the lack of sympathetic and affirmative policy directives for the culture-based education of indigenous children and youth. This paper reflects on the policy development processes undertaken to institutionalize inclusion and social justice in indigenous peoples education policies within the K to 12 Basic Education Program. Using the method of narrative inquiry, the stories of reform are told from the point of view of those who facilitated the crafting of these policies. Three narratives demonstrate that contextualized and empowering education strategies and processes transform not only policy but also the policy makers.

Since the early modern age, the debt of the State was a constant source for concern to the Spanish governments. Episodes of defaults caused by enormous expenditure to keep the Empire slowly faded out until a certain reorganization of public finance was attained in the central decades of the nineteenth century. The core idea that finance ministers and economists, in general, had at that time was to balance the public budget controlling expenses, in order to handle the problem of public debt. However, alternative views on government finance existed. Focusing on a crucial period for the consolidation of Spanish liberal regime and its public finance, this chapter shows that, among a predominant concern for reducing public expenditure as the best way to stabilize the economy and promote economic growth, the character of Luis María Pastor emerges to support government expansionary policies financed with credit. Far from fearing deficit, Pastor, one of the leaders of the Spanish liberal school of economic thought, believed that investment in infrastructures financed through debt was the key to economic growth. Through a multiplicative effect, a program of public investment would enhance economic growth, eventually solving the long-term insufficiency of Spanish finance. This gives evidence that ideas on public finance of classical liberal economists were far from uniform, contributing to a more precise view on the body of doctrines of this school.

This chapter presents the e-marketing practices followed by the micro, small and medium enterprises (MSMEs) in India. It explored the owner-managers perceptions of MSMEs regarding their average expenditures, budget allocations, management, policy, sources of information, return on investment and their desire for formal training on e-marketing activities in future. Data were collected from 253 MSME owner-managers through an e-questionnaire. The researchers found that the majority of the MSME owner-managers allocate a monthly budget for e-marketing initiatives, and they have increased it over the past few years. However, the total expenditure on e-marketing activities is between 1% and 10% of their total marketing budget. These businesses are partly or fully outsourcing search engine optimization (SEO), display advertising and referral marketing, whereas other e-marketing activities are managed in-house. Generally, these MSMEs are not measuring the success of their digital marketing efforts. If they do it, they are not doing it in a professional manner. MSMEs were found to be slow in posting content and engaging their followers on social media. Surprisingly, two-third of the MSMEs that participated in this study did not show any desire to pursue courses in digital marketing. In conclusion, this study puts forward key implications to practitioners as well as to the government agencies that are involved in the promotion of information technology among MSMEs.