Nonlinear Fiscal Transitions and the Dynamics of Public Expenditure Reform
Diego Vallarino
This paper develops a nonlinear theoretical framework to analyze the dynamics of public expenditure reallocation in Uruguay. Motivated by recent debates on fiscal reform and expenditure efficiency, the paper models fiscal adjustment as a dynamic process in which expenditure categories exhibit heterogeneous institutional rigidity and convex adjustment costs. Using the national budget for the 2026-2030 fiscal period as an institutional reference, the paper presents a calibrated illustration of the theoretical framework that captures key features of the structure of public spending, including transfers, the public wage bill, operating expenditures, and public investment. The calibration translates institutional characteristics of the budget into quantitative transition dynamics rather than estimating structural parameters econometrically. The framework allows the evaluation of short-, medium-, and long-run fiscal implications of alternative reform strategies, including administrative restructuring, pension reform, and the gradual reallocation of resources toward human capital and productivity-enhancing investment. In contrast to descriptive expenditure reviews based on static budget comparisons, the model explicitly incorporates nonlinear transition dynamics and institutional frictions. Simulations show that structural expenditure reforms generate significant transitional fiscal costs arising from overlapping institutional systems, labor adjustment frictions, and pension transition liabilities. As a result, fiscal reform produces a J-shaped expenditure trajectory in which total spending initially increases before gradually converging toward a more efficient long-run allocation. These findings highlight the importance of accounting for adjustment costs and transition dynamics when evaluating the feasibility and timing of structural fiscal reforms.
Self-driving technologies need the help of the public: A narrative review of the evidence
Jonathan Smith, Siddartha Khastgir
If public trust is lost in a new technology early in its life cycle it can take much more time for the benefits of that technology to be realised. Eventually tens-of-millions of people will collectively have the power to determine self-driving technology success of failure driven by their perception of risk, data handling, safety, governance, accountability, benefits to their life and more. This paper reviews the evidence on safety critical technology covering trust, engagement, and acceptance. The paper takes a narrative review approach concluding with a scalable model for self-driving technology education and engagement. The paper find that if a mismatch between the publics perception and expectations about self driving systems emerge it can lead to misuse, disuse, or abuse of the system. Furthermore we find from the evidence that industrial experts often misunderstand what matters to the public, users, and stakeholders. However we find that engagement programmes that develop approaches to defining the right information at the right time, in the right format orientated around what matters to the public creates the potential for ever more sophisticated conversations, greater trust, and moving the public into a progressive more active role of critique and advocacy. This work has been undertaken as part of the Partners for Automated Vehicle Education (PAVE) United Kingdom programme.
Vaccine Hesitancy on YouTube: a Competition between Health and Politics
Yelena Mejova, Michele Tizzani
YouTube has rapidly emerged as a predominant platform for content consumption, effectively displacing conventional media such as television and news outlets. A part of the enormous video stream uploaded to this platform includes health-related content, both from official public health organizations, and from any individual or group that can make an account. The quality of information available on YouTube is a critical point of public health safety, especially when concerning major interventions, such as vaccination. This study differentiates itself from previous efforts of auditing YouTube videos on this topic by conducting a systematic daily collection of posted videos mentioning vaccination for the duration of 3 months. We show that the competition for the public's attention is between public health messaging by institutions and individual educators on one side, and commentators on society and politics on the other, the latest contributing the most to the videos expressing stances against vaccination. Videos opposing vaccination are more likely to mention politicians and publication media such as podcasts, reports, and news analysis, on the other hand, videos in favor are more likely to mention specific diseases or health-related topics. Finally, we find that, at the time of analysis, only 2.7% of the videos have been taken down (by the platform or the channel), despite 20.8% of the collected videos having a vaccination hesitant stance, pointing to a lack of moderation activity for hesitant content. The availability of high-quality information is essential to improve awareness and compliance with public health interventions. Our findings help characterize the public discourse around vaccination on one of the largest media platforms, disentangling the role of the different creators and their stances, and as such, they provide important insights for public health communication policy.
Protein Kinase-Major Sperm Protein (PK-MSP) Genes Mediate Recognition of the Fungal Necrotrophic Effector SnTox3 to Cause Septoria nodorum Blotch in Wheat
Zengcui Zhang, Katherine L. D. Running, Sudeshi Seneviratne
et al.
The wheat-Parastagonospora nodorum pathosystem has emerged as a model system for plant-necrotrophic fungal pathogen interactions. In this system, fungal necrotrophic effectors are recognized by specific host genes in an inverse gene-for-gene manner to induce programmed cell death and other host responses, which leads to disease. We previously cloned a wheat gene (Snn3-D1) encoding protein kinase and major sperm protein domains that recognizes the P. nodorum necrotrophic effector SnTox3. Here, we identified an Snn3-D1 homoeolog (Snn3-B1) and a paralog (Snn3-B2) that also recognize SnTox3, leading to susceptibility. DNA sequence divergence of Snn3-B1 and Snn3-B2 and differences in transcriptional expression patterns and three-dimensional protein conformation were associated with a more severe programmed cell death response conferred by Snn3-B2 compared with Snn3-B1. Both Snn3 proteins were localized to the nucleus and cytoplasm in wheat protoplasts, suggesting that they may have acquired novel functions compared with previously characterized major sperm protein domain-containing proteins in other species. Snn3-B2 was previously shown to govern osmotic stress and salt tolerance, indicating that protein kinase-major sperm protein genes can act in plant defense responses to both biotic and abiotic stresses. Evaluation of a large collection of wheat lines showed that several alleles of each gene, including absent alleles, exist within the germplasm. Diagnostic markers were developed for the absent alleles of both genes, which will prove useful for marker-assisted selection in wheat to eliminate SnTox3 sensitivity and achieve better disease resistance. [Figure: see text] The author(s) have dedicated the work to the public domain under the Creative Commons CC0 “No Rights Reserved” license by waiving all of his or her rights to the work worldwide under copyright law, including all related and neighboring rights, to the extent allowed by law, 2025.
AI-driven tools for the prediction of obesity-related vascular diseases: stakeholder perspectives and challenges
Kaatje Goossens, Pascal Borry, Tessa Marie Forehand
et al.
IntroductionWithin the Horizon Europe-funded AI-POD (AI-based tools for the Prediction of Obesity-related vascular Diseases) project, a clinical decision support system and citizen-facing mobile health application are being developed to enable personalized cardiovascular risk prediction in individuals living with obesity, through the integration of clinical, imaging, laboratory and lifestyle data. To inform the responsible development and implementation of these innovations, this study explored stakeholder perspectives on anticipated benefits, concerns, and challenges across four European countries.MethodsSemi-structured interviews were conducted with 21 stakeholders between February and July 2025. Participants represented diverse (professional) backgrounds including radiology (n = 5), artificial intelligence (n = 4), medical informatics and healthcare innovation (n = 2), dietetics (n = 2), endocrinology (n = 2), and general practice (n = 1). In addition, our sample included two patient representatives (n = 2), as well as individuals with expertise in social sciences and ethics (n = 1), law and policy (n = 1), and public health (n = 1). Most were based in Belgium (n = 16), with others from Austria (n = 3), the United Kingdom (n = 1), and Sweden (n = 1). Seven participants were affiliated with the AI-POD consortium, while 14 were external experts. All interviews were audio-recorded, transcribed verbatim, and analyzed using inductive content analysis.ResultsParticipants identified several benefits of the AI-POD tools, including the integration of multimodal data, improved risk stratification, and enhanced patient engagement and health literacy. However, concerns were raised about potential anxiety stemming from risk scores, the reinforcement of weight stigma, limited evidence supporting personalized lifestyle recommendations, and equitable access to the tools. Key challenges included data heterogeneity, algorithmic bias, small sample sizes, and technological barriers such as device incompatibility and varying levels of digital literacy. Participants anticipated that implementation would be further complicated by difficulties in engaging patients and by healthcare professionals’ reluctance to adopt solutions that fall outside established guidelines.ConclusionWhile stakeholders acknowledged the promise of the AI-POD tools for advancing personalized cardiovascular risk prediction in individuals living with obesity, they also identified critical challenges related to equitable access, sustained user engagement, and effective integration into clinical practice. Addressing these challenges will be essential for the successful implementation, adoption, and uptake of the tools envisioned within the AI-POD project.
Public aspects of medicine
Dual-metric Bayesian optimization of B-spline mesh size for 4DCT lung registration
Liang Tan, Liyuan Chen, Huanli Luo
et al.
Objectives: We aim to optimize the patient-specific mesh size (N) in the B-spline deformable image registration method, enhancing the computational efficiency of 4DCT lung image registration. Methods: This study included 37 subjects (10 from the DIRLAB public dataset and 27 from a private 4DCT cohort), each consisting of 10 respiratory phases. A Bayesian optimization (BO) framework was proposed to determine patient-specific N within [2, 50]. Registration accuracy was evaluated using the Dice Similarity Coefficient (DSC) and Hausdorff Distance (HD). To further validate registration robustness, extreme-phase registrations were additionally tested, and inverse consistency error (ICE) was calculated to assess deformation invertibility. A global evaluation approach was also applied across the full respiratory cycle, and the computational cost of the traditional grid search (GS) was analyzed for comparison. Results: BO efficiently determined patient-specific N, with optimal values ranging from 6 to 15 (overall mean = 10.4 ± 2.6), achieving DSC = 0.976 and HD = 0.814. In the extreme-phase tests, registration performance remained stable between forward and reverse directions, with DSC > 0.94, HD95< 3 mm, and small ICE differences (ICE95 = 0.467 ± 0.230 mm), indicating strong inverse consistency and deformation stability. Compared with GS, BO achieved 50.7 %–99.4 % time savings, while GS showed a power-law increase in runtime (exponent = 2.53). Conclusions: The proposed BO framework efficiently optimized patient-specific mesh sizes, achieving high registration accuracy and significantly reduced computation time, thereby offering a promising tool to improve efficiency in adaptive radiotherapy and motion-compensated treatment planning.
Medical physics. Medical radiology. Nuclear medicine
Quantum Readiness in Healthcare and Public Health: Building a Quantum Literate Workforce
Jonathan B VanGeest, Kieran J Fogarty, William G Hervey
et al.
Quantum technologies, including quantum computing, cryptography, and sensing, among others, are set to revolutionize sectors ranging from materials science to drug discovery. Despite their significant potential, the implications for public health have been largely overlooked, highlighting a critical gap in recognition and preparation. This oversight necessitates immediate action, as public health remains largely unaware of quantum technologies as a tool for advancement. The application of quantum principles to epidemiology and health informatics, termed quantum health epidemiology and quantum health informatics, has the potential to radically transform disease surveillance, prediction, modeling, and analysis of health data. However, there is a notable lack of quantum expertise within the public health workforce and educational pipelines. This gap underscores the urgent need for the development of quantum literacy among public health practitioners, leaders, and students to leverage emerging opportunities while addressing risks and ethical considerations. Innovative teaching methods, such as interactive simulations, games, visual models, and other tailored platforms, offer viable solutions for bridging knowledge gaps without the need for advanced physics or mathematics. However, the opportunity to adapt is fleeting as the quantum era in healthcare looms near. It is imperative that public health urgently focuses on updating its educational approaches, workforce strategies, data governance, and organizational culture to proactively meet the challenges of quantum disruption thereby becoming quantum ready.
Perceived needs and recommendations on adolescent pregnancy-related services in the Philippines
Alvin Duke R. Sy, Kim Leonard G. dela Luna, Rowel C. Malimban
et al.
BACKGROUND:
Adolescent pregnancy remains to be a significant social and public health problem in the Philippines, despite the widespread implementation of a comprehensive sexual and reproductive health (SRH) law. The current study explored the perceptions on teenage pregnancy and adolescent-oriented services across different views of stakeholders.
MATERIALS AND METHODS:
Twelve focus group discussions involving sets of teenage boys and girls, teenage mothers, and parents of the teenage mothers were conducted. Data analysis using a descriptive qualitative approach adopting both inductive and deductive thematic analysis was implemented on the gathered data.
RESULTS:
Four main themes emerged from the focus groups. First, discussants expressed community perceptions, emphasizing factors perceived to contribute to the occurrence of teenage pregnancy cases. Second, the adolescents expressed the coping responses they used or have observed in others to cope with teenage pregnancy, while the teenage mothers and their parents highlighted their immediate feelings toward the event. Last, the participants verbalized their perceptions of community services including criticisms and suggestions to improve the delivery of these services.
DISCUSSION:
The findings underscore the importance of stratifying and customizing the delivery of adolescent services as well as the possibility of expanding the content and coverage of community actions. This study also suggests that there is a need to create local ordinances that are culturally specific based on the Republic Act 10354 or the Responsible Parenthood and Reproductive Health Act of 2012. These ordinances must be coupled with other programs on reproductive health including training of personnel, ensuring the availability of resources, and reframing service delivery to the needs of adolescents. Further research is needed to explore variability of perceptions across contexts and cultures and the need for more appropriate service delivery models, thus contributing to a better understanding of teenage pregnancy and more tangible impact toward its reduction.
Special aspects of education, Public aspects of medicine
Capturing Dynamics in Online Public Discourse: A Case Study of Universal Basic Income Discussions on Reddit
Rachel Kim, Veniamin Veselovsky, Ashton Anderson
Societal change is often driven by shifts in public opinion. As citizens evolve in their norms, beliefs, and values, public policies change too. While traditional opinion polling and surveys can outline the broad strokes of whether public opinion on a particular topic is changing, they usually cannot capture the full multi-dimensional richness and diversity of opinion present in a large heterogeneous population. However, an increasing fraction of public discourse about public policy issues is now occurring on online platforms, which presents an opportunity to measure public opinion change at a qualitatively different scale of resolution and context. In this paper, we present a conceptual model of observed opinion change on online platforms and apply it to study public discourse on Universal Basic Income (UBI) on Reddit throughout its history. UBI is a periodic, no-strings-attached cash payment given to every citizen of a population. We study UBI as it is a clearly-defined policy proposal that has recently experienced a surge of interest through trends like automation and events like the COVID-19 pandemic. We find that overall stance towards UBI on Reddit significantly declined until mid-2019, when this historical trend suddenly reversed and Reddit became substantially more supportive. Using our model, we find the most significant drivers of this overall stance change were shifts within different user cohorts, within communities that represented similar affluence levels, and within communities that represented similar partisan leanings. Our method identifies nuanced social drivers of opinion change in the large-scale public discourse that now regularly occurs online, and could be applied to a broad set of other important issues and policies.
Packaging code for reproducible research in the public sector
Federico Botta, Robin Lovelace, Laura Gilbert
et al.
The effective and ethical use of data to inform decision-making offers huge value to the public sector, especially when delivered by transparent, reproducible, and robust data processing workflows. One way that governments are unlocking this value is through making their data publicly available, allowing more people and organisations to derive insights. However, open data is not enough in many cases: publicly available datasets need to be accessible in an analysis-ready form from popular data science tools, such as R and Python, for them to realise their full potential. This paper explores ways to maximise the impact of open data with reference to a case study of packaging code to facilitate reproducible analysis. We present the jtstats project, which consists of R and Python packages for importing, processing, and visualising large and complex datasets representing journey times, for many modes and purposes at multiple geographic levels, released by the UK Department of Transport. jtstats shows how domain specific packages can enable reproducible research within the public sector and beyond, saving duplicated effort and reducing the risks of errors from repeated analyses. We hope that the jtstats project inspires others, particularly those in the public sector, to add value to their data sets by making them more accessible.
Exploring Public's Perception of Safety and Video Surveillance Technology: A Survey Approach
Babak Rahimi Ardabili, Armin Danesh Pazho, Ghazal Alinezhad Noghre
et al.
Addressing public safety effectively requires incorporating diverse stakeholder perspectives, particularly those of the community, which are often underrepresented compared to other stakeholders. This study presents a comprehensive analysis of the community's general public safety concerns, their view of existing surveillance technologies, and their perception of AI-driven solutions for enhancing safety in urban environments, focusing on Charlotte, NC. Through a survey approach, including in-person surveys conducted in August and September 2023 with 410 participants, this research investigates demographic factors such as age, gender, ethnicity, and educational level to gain insights into public perception and concerns toward public safety and possible solutions. Based on the type of dependent variables, we utilized different statistical and significance analyses, such as logit regression and ordinal logistic regression, to explore the effects of demographic factors on the various dependent variables. Our results reveal demographic differences in public safety concerns. Younger females tend to feel less secure yet trust existing video surveillance systems, whereas older, educated individuals are more concerned about violent crimes in malls. Additionally, attitudes towards AI-driven surveillance differ: older Black individuals demonstrate support for it despite having concerns about data privacy, while educated females show a tendency towards skepticism.
The Use of Public Data and Free Tools in National CSIRTs' Operational Practices: A Systematic Literature Review
Sharifah Roziah Binti Mohd Kassim, Shujun Li, Budi Arief
Many CSIRTs, including national CSIRTs, routinely use public data, including open-source intelligence (OSINT) and free tools, which include open-source tools in their work. However, we observed a lack of public information and systematic discussions regarding how national CSIRTs use and perceive public data and free tools in their operational practices. Therefore, this paper provides a systematic literature review (SLR) to comprehensively understand how national CSIRTs use and perceive public data and free tools in facilitating incident responses in operations. Our SLR method followed a three-stage approach: 1) a systematic search to identify relevant publications from websites of pertinent CSIRT organisations, 2) a conventional SLR into the research literature, and 3) synthesise data from stages one and two to answer the research questions. In the first stage, we searched the websites of 100 national CSIRTs and 11 cross-CSIRT organisations to identify relevant information about national CSIRTs. In the second stage, we searched a scientific database (Scopus) to identify relevant research papers. Our primary finding from the SLR is that most discussions concerning public data and free tools by national CSIRTs are incomplete, ad hoc, or fragmented. We discovered a lack of discussions on how the staff of national CSIRTs perceive the usefulness of public data and free tools to facilitate incident responses. Such gaps can prevent us from understanding how national CSIRTs can benefit from public data and free tools and how other organisations, individuals and researchers can help by providing such data and tools to improve national CSIRTs' operation. These findings call for more empirical research on how national CSIRTs use and perceive public data and free tools to improve the overall incident responses at national CSIRTs and other incident response organisations.
Evolution of the Thoughts of Public Administration and Its Understanding Following the Perspectives of Political Science, Management and Law
Bacho Bitari Khuroshvili
The article aims to understand, analyze, and explain the evolution of the understanding of public administration from the perspectives of political science, management and law. The paper begins to study public administration from its classical type, where three perspectives of it are studied synthetically, as well as its potential as an independent administrative science. The article answers why and how the field is considered, even at the level of defining the concept of public administration and how it differs from management, law and political science. Additionally, the work demonstrates the visions expressed by such authors as Max Weber, Woodrow Wilson, Frank Goodnow, Leonard White, Herbert A. Simon, Luther Gulick and Dwight Waldo.
Political institutions and public administration (General), Public law
Criminologia em pedaços: manifesto por uma aliança para a brasilidade
Dra. Vera Regina Pereira de Andrade
Neste artigo desenvolvo uma reflexão sobre as relações entre Criminologia crítica e feminista no Brasil, apontando para as interações e acúmulos até aqui produzidos, vistos como necessários, mas insuficientes, assim como para as tensões e os separatismos que têm vertido a melhor Criminologia em pedaços. Desta forma, postulo um salto qualitativo nesse campo traduzido na construção de uma Criminologia para a brasilidade, alicerçada numa aliança que recolhendo o contributo daquele acúmulo, na forma de uma interação criativa, se edifique a partir das estruturas fundacionais da nossa sociedade, tendo como vértice a sua História. A História como Mãe terra dessa Criminologia.
Criminal law and procedure, Social pathology. Social and public welfare. Criminology
The Legal Determinants of Scarcity: Expanding Human Rights Advocacy for Affordability of Health Technologies
Luciano Bottini Filho
Recognizing law as a determinant of scarcity in health care is vital. This paper underscores the need for a comprehensive approach to manage scarcity beyond intellectual property, using targeted regulations to promote affordability and counter market distortions. I argue that relying on law solely to ensure democratic deliberations for resource allocation overlooks market failures and economic inequalities that contribute to scarcity. I examine different “legal determinants of scarcity” that can be used, on the basis of the right to health, to improve or positively influence the availability and affordability of health technologies through complementary policies such as direct price control, competitive procurement, competition laws, and public-private partnerships. I conclude by asserting that health care affordability must be a central positive human rights obligation in economic and health policies and that states must strive to diversify their approaches to eliminate persistent economic barriers.
Public aspects of medicine, Social history and conditions. Social problems. Social reform
Analysis and Prediction of Ridership Impacts during Planned Public Transport Disruptions
Menno Yap, Oded Cats
Urban metro and tram networks are regularly subject to planned disruptions, including closures, resulting from the need to maintain and renew infrastructure. In this study, we first empirically analyse the passenger demand response to planned public transport disruptions based on individual passenger travel behaviour, based on which we infer generalised journey time and cost elasticities for different passenger groups and time periods of the day. Second, we develop a model which enables predicting public transport demand for individual origin-destination pairs affected by a closure. The model is trained based on the empirically observed travel behaviour. The proposed method is applied to a case study closure in Amsterdam, the Netherlands, based on which we empirically derive generalised journey time and generalised journey cost elasticities. Our results suggest that passengers demand response is lower for frequent users of the public transport network, as well as during weekdays, especially during the peak periods. Arguably, this stems from a higher share of captive passengers with a mandatory journey purpose in these segments, who will continue making their journey nevertheless. During weekends, with typically higher shares of leisure related journeys, a much more pronounced demand response is found. The estimated neural network regression model is able to predict passenger demand during public transport closures with a high level of accuracy. This provides public transport agencies more precise insights into the impact of closures on their revenue losses and on the potential need for resources reallocation.
Forms of the Government Administration’s Impact on the Activities of Local Governments During the COVID-19 Pandemic
Piotr Rączka, Maciej Serowaniec
The primary burden of tackling the pandemic COVID-19 lies with the state as the entity responsible for protecting the health and life of its citizens. Hence, it can be argued that the focus of the pandemic-induced changes to the Polish legal order was on administrative law, which not only sets out the principles of the functioning of the State as the executive power but also governs the relations between the government, local government and citizens, which had to be significantly modified during the pandemic. It would be impossible to analyse and discuss all the emergency measures that appeared in Poland’s administrative law due to the threats posed by the pandemic. The subject matter of the present study is the analysis of the legal solutions adopted in the Republic of Poland in the sphere of public law in connection with the spread of the virus and particular provisions shaping relationships between the two basic structural branches of Polish public administration, viz. the government administration and the local-government administration. The following part of this study will accordingly be devoted to the analysis of the legislative solution contained in Article 11h of the COVID-19 Act, establishing a legal framework for issuing binding instructions to, among others, the various bodies of local governments, local-government legal persons and local-government organisational entities without legal personality.
International relations, Political science (General)
CURRENT PROBLEMS OF THE SCIENCE OF LAW: A CIVILIST’S VIEW. REVIEW OF THE MONOGRAPH OF V. F. POPONDOPULO “HUMAN ACTIVITY: LEGAL FORMS OF IMPLEMENTATION AND PUBLIC ORGANIZATION” (M.: PROSPECT, 2021. 736 P.)
N. V. Razuvaev
The article provides a detailed analysis of the monograph V. F. Popondopulo “Human activity: legal forms of implementation and a public organization”. The review author notes the relevance of the monograph, its integrated and comprehensive nature, allowing to deeply explore the phenomenon of human activity as the basis of law enforcement. According to the author, the concept developed by V. F. Popondopulo has a high scientific and practical value, since it lays the foundation of the theory of law that promotes the crisis of the theoretical and methodological foundations of sectoral legal sciences, primarily the science of civil law. Even though in the monograph V. F. Popondopulo present certain discussion provisions, they, according to the author, not only do not reduce the values of the study, but also stimulate an in-depth study of the problems considered in the study.
Complementary sources of financing cultural institutions – economic activity (services, trade, property management), investment of free funds and sponsorship
Bartosz Kołaczkowski, Małgorzata Ratajczak
This article is focused on sources of financing for cultural institutions, for which the Authors recognize economic activity (services, trade, property management), allocating free funds and sponsorship. The text is narrowed to sources of financing which supplement subsidies. Considerations in individual parts of this article intend to answer the following questions: can these funds constitute a significant source of financing for cultural institutions? Is the legal regulation concerning these funds transparent enough to make their effective use trouble-free for the people managing these institutions? Could these funds offset the financial impact of a pandemic, and perhaps even replace the primary source of funding for culture, such as subsidies? The authors show that the above-mentioned supplementary sources of financing for cultural institutions may constitute important sources of financing for cultural activities. However, these funds absolutely do not release the state and local governments from their obligation to take care of the development of Polish culture, and in most cases these funds will not offset the negative financial effects of the pandemic. In addition, the legal regulation concerning them is scattered and sometimes excessively complicated.
Comparative law. International uniform law, Political institutions and public administration (General)
مدخل مقترح لتفعيل المعلومات المحاسبية لترشيد التعاقدات المالية بالشرکات المساهمة المصرية (دراسة اختبارية)
سعد سامى فتحى الغندور
يستهدف البحث التعرف على الواقع الميدانى فى الشرکات المساهمة العامة المصرية، لتأصيل وتوثيق المدخل المقترح لتفعيل المعلومات المحاسبية لترشيد التعاقدات المالية بالاختبار والدليل العملى، وذلک بالاستعانة بأسلوب الاستقصاء على عينة الدراسة الممثلة لأربعة قطاعات حيوية فى الاقتصاد الوطني: (الأدوية- البترول- الصناعات المعدنية- الاتصالات والمعلومات)، وتفريغ البيانات وتحليلها باستخدام الطرق والأساليب الإحصائية المناسبة، لتبيان مدى صلاحية تطبيق المدخل المقترح من عدمه، وتحديد مدى کفاءته وفاعليته فى تحقيق أهدافه المنشودة، واختبار افتراضات البحث. وتوصل الباحث من خلال تلک الدراسة إلى توافر المتطلبات التى تکفل توافر بيئة العمل اللازمة لنجاح تطبيق المدخل المقترح بالشرکات المساهمة العامة المصرية حيث إن تطبيقه يؤدى إلى رفع کفاءة الهياکل التمويلية بتلک الشرکات، حيث يسهم فى مساعدة متخذي القرارات على ترشيد تعاقداتهم المالية، واختيار الهيکل التمويلى الأنسب لظروف وإمکانيات الشرکات الحالية والمستقبلية، وبما ينعکس فى النهاية على تعظيم قيمة الشرکة المساهمة فى الوقت الحالى والمستقبلى، ويوصى الباحث بضروة التزام الشرکات المساهمة المصرية العامة بالتطبيق الصحيح للمدخل المقترح لتفعيل المعلومات المحاسبية، لما له من أثر على النهوض بالاقتصاد الوطنى.