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This book provides valuable insight into emerging trends in healthcare delivery; patient, family and caregiver engagement and the intersection of the two. It is unique in that it not only incorporates patient’s voice but provides context in the application of patients’ families and caregivers in healthcare transformation and the future of healthcare models. It is suited toward not only promoting empathy toward patients but also challenging the reader to learn and think about the future of healthcare and the value of patient’s voice in policy making and decisions about healthcare. It provides valuable information on quality improvement, consumer experience and emerging careers in this area with practical information and interventions. Nurses and other members of the care team play a critical role in the evolving models of care and must stay abreast of emerging trend to ensure that patients’ needs are met while contributing to meeting the quality and economic goals of the organizations and care settings in which they work. This book will help to ensure that they remain abreast of changing trends in quality improvement, quality measurement, cost, health information technology and patient and family engagement so that they are in a position to lead their teams and organizations. Direct accounts from patients, family and caregivers who want their “voices” heard are incorporated throughout the book.
Medical care --- Evaluation. --- Nursing. --- Public health. --- Public Health. --- Community health --- Health services --- Hygiene, Public --- Hygiene, Social --- Public health services --- Public hygiene --- Social hygiene --- Health --- Human services --- Biosecurity --- Health literacy --- Medicine, Preventive --- National health services --- Sanitation --- Clinical nursing --- Nurses and nursing --- Nursing process --- Care of the sick --- Medicine --- Medical Audit --- Audit, Medical --- Audits, Medical --- Medical Audits --- Patient-Centered Care --- organization & administration.
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This volume sets out the IMF’s By-Laws, which are adopted under the authority of, and are intended to be complementary to, the IMF’s Articles of Agreement, which are considered to prevail in the event of any conflict. The By-Laws cover a number of topics, including the size and composition of the IMF’s Board of Governors and Executive Board, applications for IMF membership, IMF quotas, voting rights, staff regulations, and the IMF’s Special Drawing Rights.
Auditing --- Banks and Banking --- Currency --- Finance --- Foreign Exchange --- Foreign exchange --- Government and the Monetary System --- Interest rates --- Interest Rates: Determination, Term Structure, and Effects --- Management accounting & bookkeeping --- Monetary economics --- Monetary Systems --- Money and Monetary Policy --- Money --- Payment Systems --- Public Administration --- Public Finance --- Public Sector Accounting and Audits --- Regimes --- Standards --- United States
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Although the Netherlands entered the so-called Great Lockdown with a strong fiscal position, the Dutch fiscal balance is projected to deteriorate by an unprecedented magnitude, largely as a result of necessary fiscal measures deployed to weather the economic impact of the COVID-19 pandemic. This paper performs a stochastic analysis of risks to Dutch fiscal and debt sustainability over the next decade, taking into account alternative recovery scenarios and associated fiscal consolidation paths and also a range of macroeconomic shocks drawn from the historical experience of the Netherlands. The simulations show that even under significant downturn scenarios and assuming an initially less favorable fiscal position due to persistent economic effects of the pandemic, risks to the Dutch fiscal and debt sustainability would remain contained.
Business and Economics --- Macroeconomics --- Public Finance --- National Deficit Surplus --- Debt --- Debt Management --- Sovereign Debt --- Forecasts of Budgets, Deficits, and Debt --- Simulation Methods --- Fiscal Policy --- Public Administration --- Public Sector Accounting and Audits --- Public finance & taxation --- Public debt --- Fiscal policy --- Government debt management --- Fiscal stance --- Fiscal risks --- Public financial management (PFM) --- Debts, Public --- Netherlands, The
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Can we empirically show the benefits of improving the practices and characteristics of tax administration agencies for revenue collection? While many country experiences suggest a strong link, there is little systematic empirical evidence on the matter. This paper analyzes the association between tax collections and tax administrations, using the novel dataset (ISORA). We find that tax performance is positively and strongly associated with the operational strength of tax administrations. Among emerging and low-income economies, countries at the top 25 percent (in terms of the operational strength) collect substantially larger tax revenues (by 3¼ percent of GDP) than countries at the lowest 25 percent, assuming other conditions are equal. Our results also suggest that adopting key administrative practices such as compliance risk management and use of third-party data is associated with stronger tax collections. Furthermore, larger staffing of a tax agency improves tax revenue up to a point. These findings have important policy implications, particularly during the unprecedented global pandemic situation.
Labor --- Public Finance --- Taxation --- Fiscal Policy --- Public Administration --- Public Sector Accounting and Audits --- Taxation, Subsidies, and Revenue: General --- Labor Force and Employment, Size, and Structure --- Public finance & taxation --- Labour --- income economics --- Tax administration core functions --- Tax collection --- Revenue administration --- International Survey on Revenue Administration (ISORA) --- Labor force --- Tax administration and procedure --- Revenue --- Labor market
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Although the Netherlands entered the so-called Great Lockdown with a strong fiscal position, the Dutch fiscal balance is projected to deteriorate by an unprecedented magnitude, largely as a result of necessary fiscal measures deployed to weather the economic impact of the COVID-19 pandemic. This paper performs a stochastic analysis of risks to Dutch fiscal and debt sustainability over the next decade, taking into account alternative recovery scenarios and associated fiscal consolidation paths and also a range of macroeconomic shocks drawn from the historical experience of the Netherlands. The simulations show that even under significant downturn scenarios and assuming an initially less favorable fiscal position due to persistent economic effects of the pandemic, risks to the Dutch fiscal and debt sustainability would remain contained.
Netherlands, The --- Business and Economics --- Macroeconomics --- Public Finance --- National Deficit Surplus --- Debt --- Debt Management --- Sovereign Debt --- Forecasts of Budgets, Deficits, and Debt --- Simulation Methods --- Fiscal Policy --- Public Administration --- Public Sector Accounting and Audits --- Public finance & taxation --- Public debt --- Fiscal policy --- Government debt management --- Fiscal stance --- Fiscal risks --- Public financial management (PFM) --- Debts, Public
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Although Tamil Nadu’s public financial management has been characterized by strong fiscal discipline to date, risks and challenges are emerging. The State has largely observed the Fiscal Responsibility Act targets on debts and deficit (25 percent and 3 percent to GSDP, respectively) except during the electricity bailout in 2016–17.1 However, these targets appear to have been met by (1) controlling and delaying expenditure, (2) underallocating mandated payments to various reserve funds, and (3) allowing off-budget borrowing by Public Sector Undertakings (PSUs). Accordingly, the State’s borrowing capacity is restricted, leaving limited fiscal space to address high priority needs in education, health, electricity, roads, and water sectors, as well as to address growing infrastructure pressures. More than 63 percent of the State’s spending on current items is committed, to salaries, pensions, and interest payments. Little room remains for additional borrowing to fund spending pressures; moreover, climate change is likely to exacerbate fiscal risks from water stress and natural disasters.
Finance, Public --- Accounting. --- Accounting --- Budget planning and preparation --- Budget Systems --- Budget --- Budgeting & financial management --- Budgeting --- Expenditure --- Expenditures, Public --- Financial reporting, financial statements --- Fiscal Policy --- Fiscal policy --- Fiscal reporting --- Fiscal risks --- Macroeconomics --- National Budget --- National Government Expenditures and Related Policies: General --- Public Administration --- Public finance & taxation --- Public Finance --- Public financial management (PFM) --- Public Sector Accounting and Audits --- India
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Amid rising debt risks in low-income developing countries and emerging markets, the IMF and the WB have been implementing a multipronged approach (MPA) to address debt vulnerabilities. Amplification of debt risks owing to COVID-19 has upped the urgency to implement the MPA and highlights the importance of debt sustainability and transparency for long-term financing for development. At the same time, it should be noted that countries have limited capacities which are further stretched by COVID-19 and that implementation of the MPA by itself may not be sufficient to address debt vulnerabilities and risks from global economic shocks.
Debt. --- International Monetary Fund. --- World Bank. --- Debt Management --- Debt sustainability analysis --- Debt sustainability --- Debt --- Debts, External --- Debts, Public --- Exports and Imports --- Fiscal policy --- Fiscal risks --- Government debt management --- International economics --- International Lending and Debt Problems --- Public Administration --- Public debt --- Public finance & taxation --- Public Finance --- Public Sector Accounting and Audits --- Sovereign Debt --- Peru
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This Fiscal Transparency Evaluation (FTE) assesses the quality of fiscal reporting in Kenya against the principles set out in the Fiscal Transparency Code. Kenya has experienced a lot of structural and economic changes since 2014. One of the key objectives of this FTE is to estimate Kenya’s balance sheet, and to cover as many as possible of the entities in the public sector. The coverage of Kenya’s reporting of fiscal statistics has improved considerably. The report discusses that Kenya continues to perform well in the overall transparency of its fiscal forecasting and budgeting practices (Pillar II of the Code), which is based on a strong legal framework. It does so against a backdrop of significant ongoing reforms, including far-reaching fiscal devolution to counties, and the introduction of performance-based budgeting. A recent important change in the law is expected to synchronize the submission and approval of the government’s spending proposals and the tax measures in the Finance Bill. The recommendations set out under each of the pillars of this report aim to address several challenges. The report also encourages the authorities to continue with the implementation of the recommendations set out in the 2014 report, on which good or satisfactory progress has been made in about half the cases.
Fiscal policy --- Finance, Public. --- Accounting --- Budget planning and preparation --- Budget Systems --- Budget --- Budgeting & financial management --- Budgeting --- Expenditure --- Expenditures, Public --- Finance, Public --- Financial reporting, financial statements --- Financial statements --- Fiscal reporting --- Fiscal risks --- National Budget --- National Government Expenditures and Related Policies: General --- Public Administration --- Public finance & taxation --- Public Finance --- Public financial management (PFM) --- Public Sector Accounting and Audits --- Kenya
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Can we empirically show the benefits of improving the practices and characteristics of tax administration agencies for revenue collection? While many country experiences suggest a strong link, there is little systematic empirical evidence on the matter. This paper analyzes the association between tax collections and tax administrations, using the novel dataset (ISORA). We find that tax performance is positively and strongly associated with the operational strength of tax administrations. Among emerging and low-income economies, countries at the top 25 percent (in terms of the operational strength) collect substantially larger tax revenues (by 3¼ percent of GDP) than countries at the lowest 25 percent, assuming other conditions are equal. Our results also suggest that adopting key administrative practices such as compliance risk management and use of third-party data is associated with stronger tax collections. Furthermore, larger staffing of a tax agency improves tax revenue up to a point. These findings have important policy implications, particularly during the unprecedented global pandemic situation.
Labor --- Public Finance --- Taxation --- Fiscal Policy --- Public Administration --- Public Sector Accounting and Audits --- Taxation, Subsidies, and Revenue: General --- Labor Force and Employment, Size, and Structure --- Public finance & taxation --- Labour --- income economics --- Tax administration core functions --- Tax collection --- Revenue administration --- International Survey on Revenue Administration (ISORA) --- Labor force --- Tax administration and procedure --- Revenue --- Labor market --- Income economics
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Georgia’s public sector balance sheet (PSBS) is in relatively healthy shape, with assets exceeding liabilities, and is comparatively lean. Looking across all entities that the government controls, including the central government, local governments, the State-Owned Enterprise (SOE) sector and the National Bank of Georgia (NBG), total assets are worth 149 percent of GDP, made up of cash, loans, infrastructure, land and productive SOE assets. Liabilities are worth 81 percent of GDP, primarily comprising loans and debt of the government and SOEs. This leaves positive net worth of 68 percent of GDP, putting it in the top third of countries in the IMF’s database.
Economic policy --- Accounting standards --- Accounting --- Civil service & public sector --- Economic sectors --- Finance, Public --- Financial reporting, financial statements --- Financial statements --- Fiscal accounting and reporting --- Fiscal policy --- Fiscal risks --- Macroeconomics --- Public Administration --- Public Enterprises --- Public finance & taxation --- Public finance accounting --- Public Finance --- Public financial management (PFM) --- Public Sector Accounting and Audits --- Public sector --- Public-Private Enterprises --- Georgia
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