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Despite existence of a constitutional demarcation of functions and finances between the centre and the states, it is alleged that the centre-state funds transfer systems in India have a political bargaining aspect that goes beyond the normative considerations. This paper makes an attempt to investigate if the political system allows to evolve a simple, equitable, objective and rule-based system of transfers. The aim of this paper is to explore the political economic determinants of discretionary fiscal transfers in India.

This paper is based on a panel data set of 28 Indian states for the period 2001–2014. After diagnostic checking for fixed effects/random effects, the authors prefer to use fixed effects regression with Driscoll–Kraay standard errors and Arellano–Bover/Blundel and Bond system estimation model that uses moment conditions in which lagged first differences of the dependent variable are instruments for the level equation.

The findings of this study reveal that fiscal performance, economic capacity and political alliance are significant but some other political determinants such as bargaining power and election years are not significant in influencing discretionary transfers.

Considering the limited availability of literature on federal finance, the present paper is an addition to the existing research, especially on a crucial issue concerning extra-constitutional fiscal transfers in India. Analysing a balanced panel comprising all the Indian states and examining the role of various political-economic determinants makes this paper topical.

This study investigates the impact of political alignment on intergovernmental transfers to the Brazilian unified health system (SUS). The authors analyzed both automatic transfers based on pre-established rules and discretionary transfers, using two criteria of political alignment between mayors and the central government.

For the empirical analysis the authors used regression-discontinuity design (RDD) and the outcomes of close elections between 2001 and 2017.

The results indicate positive and statistically significant effects of party alignment on the two transfer categories, especially discretionary transfers, but also on transfers based on pre-established rules. The effect of direct party alignment, when mayors and the president are from the same party, is greater than that resulting from coalitions established in municipal and federal elections.

The positive effect of party alignment was found both in discretionary transfers (those that do not have previously established rules) and some non-discretionary transfers (although they have previously defined regulations). A part of these regulations depends on production capacity and on taking part in programs promoted by the central government, which may produce entropy in the financing system, and a margin to benefit political allies. In the case of the SUS system, it is possible that this entropy is greater in the basic health care category than in the moderate and high complexity one, allowing a higher margin for discretion in transfers allocated to the former. Stricter rules associated to basic health care transfers would be desirable.

In Brazil, stricter rules and monitoring associated to basic healthcare intergovernmental transfers would be desirable.

The results may inspire some improvement in the mechanisms that govern the distribution of resources to basic healthcare in Brazil, improving social welfare by improving social justice in the distribution of resources to basic healthcare.

The authors does not know any other study about the impact of party alignment on the distribution of intergovernmental transfers to the Brazilian unified health system.

The purpose of this paper is to formulate a new theory of corruption based on the discretionary decisions of the government and the distribution of income in the economy, where corruption pays taxes and is in the legal channels of the economy.

The methodology is the practical exploration, based on events in the current Argentine economy, where this theory of corrupt phenomena is fulfilled, changing the approach to corruption, transforming corruption into legal.

The document concludes that the model is applicable to any country in the world, given the conditions of the theory formulated.

There is a paradigm shift, it transforms corruption into legal.

In this new theory of great corruption, the consequence is that it is very difficult to combat it, because it is developed based on legal, regulatory and ethical norms.

The social implications are through discretionary decisions of governments, large inequitable income redistributions, in favour of interest groups, pressure groups, private companies and the same state, with negative social consequences for the population.

This theory is original; it has not been formulated in the study of the types of corruption in the world.

The purpose of this paper is to examine resource allocation under the centrally sponsored scheme Sarva Shiksha Abhiyan (SSA) and its impact on development of elementary education in India. First, the author describes the current educational disparity across states in terms of state funding. Second, the author shows that interstate disparities in education resources have more to do with capacity of states to finance elementary education. For this, the author examines funding mechanism under SSA, focusing on principles of adequacy and absorptive rates. Third, the author analyzes the impact of additional funding on the progress of elementary education across states. Fourth, the author demonstrates how funding under SSA reinforces rather than reduces interstate disparity in school funding. Finally, the author concludes with certain policy implications for reforming federal transfers in Right to Education (RTE)-SSA, which can easily be extended to Rashtria Madhya Shiksha Abhiyan (RMSA) to be more responsive to educational inadequacy, effort and capacity across states.

The author uses box plots for illustrating interstate disparity across various indicators on financing and growth of elementary education. Box plots are good at portraying extreme values and illustrate differences between distributions. Because the thrust of the paper is examining difference in distribution across and within states, box plots appropriately portray the distribution of both. Further, coefficient of variation is estimated in education funding and its impact variables.

Interstate disparity in additional to the funding of SSA through discretionary transfers is examined by looking at two principles of inter-governmental transfers, viz., adequacy and absorptive rates. In a way, it appears that the educationally backward states getting the highest shares and also as per the requirement of the child population, but not necessarily so in terms of their relative proportions of enrolment, schools and teachers. Yet another revelation is that actual absorptive rates are much less than apparent absorptive rates. Unambiguously, additional resources coming from the Center for Development of Education can have a positive influence only after states have achieved a certain threshold level of absorptive capacities. As evidenced, fiscal disability is not compensated by transfers via SSA, as matching shares are uniform across states.

One significant limitations of the study is its use of administrative data. Often, administrative data from developing countries especially on social sector like education report inflated figures. The study uses primarily such but published secondary data sources.

Finally, the author suggests certain policy implications for reforming federal role in the current RTE-SSA, which can easily be extended to RMSA, a CSS in secondary education, to be more responsive to state effort and capacity.

Though SSA attempts to address regional imbalance, the accumulated initial advantage of better-off states with uniform norms under SSA funding widens the interstate disparity rather than reduce it. It is, hence, mandated to look at building capacities and enable states for a level-playing field.

It adds value to existing studies in two ways: rarely studies examine SSA expenditures and its impact on development and financing of elementary education, and examine a question on horizontal equalization mechanism whether additional allocation under SSA induce or reduce interstate disparity.

The purpose of this paper is to find the relationship between local direct elections and the change in social spending, controlling for GDP per capita, revenues and wide-range socio-welfare indicators at the regional level.

This research uses a model of time-series cross-sectional panel data set for 33 provinces in Indonesia from 2001 to 2012.

The main finding of this research is that the political budget cycle does exist in Indonesia. Incumbents responded to the direct elections more sensitively rather than to other variables in the model. The most important variables that are significant in the model are not only direct election but also inter-governmental grants. Interestingly, the local economy (as measured by GDP per capita) does not clearly exhibit a meaningful impact.

Although the importance of decentralisation in Indonesia is actually at the regency level, obtaining the data is really challenging. Therefore the exercise on this paper is currently limited only for the provincial level.

This finding conveys the message that there is large room for improvement in inter-governmental transfer formulation, more importantly to the regions where they still entail significant budget support from central government. In addition, transfers during specific periods such as elections need to be modified to avoid the misappropriation of local budget and to mitigate the adverse impact of PBC. The formulation of inter-governmental transfers is pivotal in reducing over-dependence to the central government funding and to ensure the effectiveness of budget devolved at the local level.

To the author’s understanding, the paper is the first to discuss the presence of the political budget cycle on social protection programs in Indonesia. The expected contribution of the current work is twofold: Firstly, the author used a recent data set hosted by the World Bank (INDO-DAPOER). Secondly, the findings are relevant to the discussion within the sphere of development studies and political science.

Very little attention has been paid to transfer pricing issues in the financial services sector Europe‐wide. This article reports on transfer pricing choices of UK deposit‐taking institutions. It is based on the results of an exploratory survey carried out on UK‐based banks and building societies. The main aim is to investigate their transfer pricing methods and objectives as well as the structure and line of responsibility for their transfer pricing decisions. The results of the survey reveal that the achievement of overall corporate goals is the highest ranked transfer pricing objective. Market pricing is the most widely used method among the institutions. Salient differences were however found between the transfer pricing choices of banks, on the one hand, and building societies, on the other.

In Vulcan 13 I considered the mental component of two manual tasks, one a carpentry job of cladding a wall with pine match‐boards and the other the laying of a random pavement. I referred to the mental component as the experience factor. This study is of recent development in the training business. Our main interest is that if the experience factor could be identified for any job it could be taught directly and, if we could manage to do this, we should be able to reduce considerably present learning times.

An attempt will be made to shed light on the course and pattern of the decentralization process by analyzing the historical development of local government and the territorial-administrative reform of 2015-2020 in Albania and the factors that have been shaping it. The scope is to understand the impact of the reform elements on the subnational governments and in general their overall impact on the government. The purpose of this paper is to fill the gap in the existing literature for Albania and at offering some insights on the administrative-territorial reform. Furthermore, it will contribute to the current debate on fiscal decentralization in South Eastern European (SEE) countries and the public management model implemented after the last reforms.

The first section analyzes the historical development of local government reforms from the 1990s to today and will help to identify if there is instrumentalism advocacy. The second section explains the determinants of the local government’s fiscal autonomy in Albania of the period from 2003 to 2016. Three indicators are used as proxies for fiscal decentralization: the proportion of subnational expenditure over national expenditure, of total subnational revenues over total revenues of central government and the indicator of own subnational revenues over total revenues of the central government. The data from the budget and the revised budgets are then compared.

Despite Albania’s commitment to decentralize its government functions, there is still work to do. The territorial and administrative reform has not generated the expected results. Almost 90 percent of the revenues still come from the central government’s unconditional transfers. Therefore, the Albanian Government should build capacities and skills, and train the employees of each level of government that currently benefit from international assistance.

The analysis represents a single case study on the territorial-administrative reform in Albania. Its implementation started in 2015 and it is probably too early to discuss outcomes. However, it might be useful to analyze the first results after a two-and-a-half-year period of implementation of reforms. Despite contributing to the existing gap in the literature, additional research will be necessary to better understand the decentralization process not only in Albania, but in all SEE countries.

It is necessary to first understand the lack of initial output, as well as the various challenges faced, in order to take the corrective measures on time.

This paper discusses in detail the reform adopted and the progress made by the Albanian local government units. The reform attempts to develop better relationships between the central and local governments and hence improve their service delivery, transparency and accountability. This paper is the first one that is attempting to analyze the initial output of the territorial-administrative reform of 2015-2020.

Studies have shown that organizations that are capable of effectively transferring knowledge are often more productive than others. At the same time, there is increasing ambiguity regarding how the nature of knowledge transfer affects performance. The purpose of this paper is to review the literature on the nature of knowledge transfer and to understand why it remains a hindrance to most organizations, even now. This conceptual paper tries to identify the major debates surrounding the nature of knowledge transfer in an organization. The challenges and opportunities facing research on knowledge transfer are also elaborated.

This conceptual paper is structured to first provide a brief summary of the construct of knowledge transfer and then provide a detailed account of research that highlights the major findings regarding the nature of knowledge transfer and their relation to the current themes. A selective review of the literature was carried out in this paper instead of a meta-analysis. The papers were identified through popular databases. The authors also examined the references of selected papers to provide a comprehensive review of the construct.

The debate about codification of knowledge that has stimulated the academic community in organizational studies is still in its infancy. The other debates that have been discussed in this paper have either reached their peak or have given way to newer debates. A clear understanding of the significance of the nature of knowledge transfer is very important at this juncture. The model developed toward the end of the paper assumes a path in this direction. The authors also discuss how research on knowledge has both deepened and expanded the authors’ understanding of knowledge transfer since March and Simon (1958).

The debate in the field of organizational studies around the nature of knowledge transfer has been occurring for some time. However, there has not been any final consensus on the nature of knowledge transfer. While looking at these debates with a critical eye, the authors may appear to be cynical about the prospect of an end to these deliberations. The authors conclude the paper with a model that examines knowledge transfer from a broader perspective that encompasses the various theoretical perspectives.

The economic, social and demographic consequences of the transition from central planning to a more market‐oriented system in Kazakstan have been severe. The causes of the calamity are analyzed in this paper and the effects on human development of a poorly formulated transition strategy are documented. A revised strategy is then suggested which focuses on: macroeconomic stabilization; policies to increase the rate of investment; the creation of an appropriate incentive structure; the promotion of small and medium enterprises; a guaranteed jobs scheme on a public investment programme; and the provision of social protection services to cope with residual poverty.