Dalam hubungannya dengan pelaksanaan otonomi daerah dan otonomi
khusus melalui desentralisasinya di Propinsi Papua Barat, idealnya pemerintah
daerah mampu secara mandiri dalam menyediakan berbagai fasilitas pelayanan
publik bagi seluruh masyarakat yang ada di daerah tersebut dengan dana yang
lebih besar bersumber dari Pendapatan Asli Daerah (PAD). Hal itu bisa dapat
diwujudkan dari besar-kecilnya realisasi anggaran belanja pelayanan publik,
namun yang terjadi justru PAD tidak mampu membiayai semua kebutuhan belanja
daerah sehingga ada indikasi bahwa masih tingginya ketergantungan fiskal daerah
terhadap transfer pemerintah pusat berupa dana perimbangan dan dana otonomi
khusus.
Penelitian ini bertujuan untuk mengetahui ada atau tidaknya flypaper
effect dan pengaruhnya terhadap total belanja modal pelayanan publik maupun
belanja modal di bidang pendidikan, kesehatan maupun infrastruktur daerah pada
Kabupaten/Kota di Propinsi Papua Barat. Alat analisis yang digunakan adalah
model regresi data panel dengan metode estimasi pooled least square. Adapun
variabel bebas yang di gunakan dalam penelitian ini adalah Dana Alokasi Umum
(DAU), Dana Alokasi Khusus (DAK) dan Dana Otonomi Khusus (DOK) yang
diduga mempengaruhi belanja modal pelayanan publik.
Secara umum, hasil yang diperoleh dari penelitian ini adalah bahwa
variabel bebas baik secara individual maupun secara serempak berpengaruh
positif terhadap total belanja modal pelayanan publik dan belanja modal
pelayanan publik di bidang pendidikan, kesehatan, dan infrastruktur. Hasil lain
juga menunjukkan bahwa terjadinya anomali flypaper effect yakni bukan hanya
terjadi pada dana alokasi umum sebagaimana penelitian-penelitian sebelumnya
namun yang terjadi justru pada dana otonomi khusus dan dana alokasi khusus
Kabupaten/Kota di Propinsi Papua Barat.
In relation to decentralization and special autonomy through
desentralization in West Papua Province, local governments should ideally be able
to be independent in providing public service facilities for all communities in the
area with larger funds sourced from the Regional Revenue (PAD). This can be
realized from the amount of budget spending of public service, but what happened
instead of PAD is not able to finance all local shopping needs, so there was
indication that the still high fiscal dependence on the central government transfers
of funds and fund balance of special autonomy.
This study aims to determine whether or not flypaper effect and its impact
on the total capital expenditure in public services and capital expenditures in
education, health and local infrastructure in District/City in the province of West
Papua. Analysis tool used is the panel data regression model with the method of
least square Pooled estimate. The independent variables are used in this research is
the General Allocation Fund (DAU), the Special Allocation Fund (DAK) and the
Special Autonomy Fund (DOK) that allegedly affect the capital expenditure of
public service.
n general, the results obtained from these studies is that the independent
variables both individually and simultaneously a positive impact on total capital
spending of public service and public service capital expenditure in education,
health, and infrastructure. Other results also show that the flypaper effect of the
anomaly not only occurs in the general allocation fund, as previous studies but that
happened just at the special autonomy fund and special allocation funds District/
City in the province of West Papua.
The use of information system has spread rapidly along with the increasing need for well-integrated information. PKPU as one of social foundations in Surabaya gives facility in fundraising given by the donors and then distributes them to the poor, such as tsunami victims, flood victims, etc. Now, PKPU is still using excel to do their financial reports. The researcher found many weaknesses in using excel to do these. It needs a long time to find the donors’ data. PKPU does not produce profit and loss report, instead PKPU produces balance report. To solve the problems above, there should be a system that can help fundraiser and the person in the accounting department in making financial report. Based on the testing, the researcher concludes that information system for social funding general ledger supported by sms facility is the solution to the problems dealing with computerized financial report. This is because this system can create financial report automatically. For example, it can be used to make journal report, ledger report, etc. In addition, since this system is suppported by SMS facility, this system can give easier information to the donors. Kata Kunci: information system, ledger, accounting, sms
Péter Halmai, Viktória Vásáry, Halmai, Peter, Vasary, Viktoria
Is the Common Agricultural Policy unsustainable? Is agricultural spending a major distorting factor in the EU economy and an obstacle to the implementation of the Lisbon agenda? To answer these complex questions, detailed analysis is required along the following lines of thought: 1. Exploration of factors justifying Community level intervention. – Is the ’theory of decentralization’ applicable to budgetary issues and the common agricultural policy? Our hypothesis suggests that it is. 2. Assessing CAP as it currently exists, including its ability to generate public goods at the level of the Community (multifunctional elements which are indeed cross-border externalities) and its ability to create added value at the level of the Community. 3. Making an attempt to redefine the Community’s agricultural policy by identifying goals which can be achieved more effectively at the supranational level rather than by involving secondary levels of decision making. – Making an attempt to outline a Common Rural Policy, a new policy intended to promote the creation of public goods required by the society by means of targeted and decoupled economic policy measures. The concept of the new policy – a new policy requiring both national and Community funding – is in line with the requirements of sustainable development, i.e. sustainable agricultural activities such as sustainable land use, food and feed production, biofuels, forestry and fishing. Additionally, the new policy we outlined may also be an effective approach to meeting challenges arising from globalisation, trade liberalization, climate change and structural reform issues. ----------------------------------------- Fenntarthatatlan a Közös Agrárpolitika? Torzítják a mezőgazdasági kiadások az EU gazdaságá¬nak fejlődését, gátolják a Lisszaboni stratégia végrehajtását? Ezekre a bonyolult kérdésekre a követ¬kező pontok részletes elemzésével adhatjuk meg a választ: 1. A közösségi szintű beavatkozást igazoló tényezők feltárása, rendszerezése. – Alkalmazható a „decentralizációs elmélet” a költségvetési kérdések, illetve a közös agrárpolitika vonatkozásában? Hipotézisünk szerint: igen. 2. A KAP értékelése – figyelembe véve az EU-szintű közjavak (a multifunkcionális elemek va-lóban határokon átnyúló externalitások) és EU-szintű hozzáadott érték előállítására vonatkozó képességet. 3. Kísérlet az EU agrárpolitikájának átalakítására annak segítségével, hogy felmérjük, mely cél-kitűzések valósíthatóak meg eredményesebben szupranacionális szinten, és nem pedig másodla¬gos döntési szintek bevonásával. – Kísérlet a Közös Vidékpolitika körvonalazására, amely új poli¬tika célzott és szétválasztott szakpolitikai intézkedések segítségével járul hozzá a társadalom által megkívánt közjavak előállításához. Az új politika koncepciója – annak az új politikának a koncepciója, amely mind nemzeti mind Kö¬zösségi szintű finanszírozást is igényel – összhangban van a fenntartható fejlődés – azaz a fenntart¬ható mezőgazdasági tevékenységek: fenntartható földhasználat, élelmiszer- és takarmány-előál¬lítás, bioüzemanyag, erdészet és halászat – követelményeivel. Továbbá az általunk felvázolt új po¬litika megfelelően kezelheti a globalizációval, kereskedelem-liberalizációval, klímaváltozással és strukturális reformmal kapcsolatos kihívásokat.
Open access
Regional Development and Policy
Hungarian Social, Economic and Educational Studies
Decentralization of public responsibilities implies also financial decentralization. The effect of this process in EU countries’ budgets is important to be evaluated in order to correlate with macroeconomic indicators. From financial point of view, local revenues and expenditures and the balance of local budgets constitute the main research theme. Different experiences and realities reached under the same normative framework (European Charter of Local Self-Government) are analyzed in this paper.
In order to prevent the fault wire-key probing attacks from the malicious mobile code generators for enhancing the confidentiality of executors’inputs in Zhong-Yang protocol,a verifiable multiplying subsidiary circuit is proposed and used to extend the garbled circuit in Zhong-Yang protocol.The extended protocol replaces executors’input-wires with the multiplying subsidiary circuits for resisting fault wire-key probing attacks,and ensures the correctness of the construction of the subsidiary circuit by the committed garbled circuit technology of Jarecki and Shmatikov and the third-party challenged zero-knowledge proof protocols.The analyses show that,when more than two-thirds of the third-party servers are honest,the extended protocol can prevent the tampering wire-key attacks of the malicious third-party servers and the fault wire-key probing attacks of the malicious generators simultaneously,meet the non-interactive request of mobile code environment,and add polynomial communication and computation complexity.The extended protocol ensures the complete confidentiality of executors’inputs in malicious mobile code environment.
The financial management system enacted in the early period of the Tang Dynasty was characterized by centralized revenues and expenditures.In such a system,local governments were not entitled to financial revenues autonomy and were subject to financial supervision by the central government.Owing to the relatively sound legal foundations of the financial supervision,local government officials were not often found to commit illegal financial acts.However,in the relatively late period of the Tang Dynasty,with the decentralized financial power,usual financial supervision over local governments by the central government were nearly suspended,which in turn caused the birth of a new financial management system in which the central government and local government saw to their respective financial revenues and expenditures.Thus,there were corresponding changes in the bases of the financial supervision over local government by the central government,supervising subjects and the areas of supervision.
A budget whether it is for a public institution or for a private profit oriented company, is a \nbasic and powerful tool in management and serves as a tool for planning and controlling \nthe use of scarce financial resources in the accomplishment of organizational goals. \nDespite this importance of budgeting, the implementation there-of and its suggested links \nto organizational structure, there has been little empirical exploration of how public \nsector budget implementation has developed within increasingly decentralized \nframeworks of governance. Most of the studies on budgeting mainly focus on the \npublicly listed firms sector and less on the non-listed sector. The study sought to \ndetermine the challenges of budget implementation at the Commission for Higher \nEducation in Kenya. \nThis study was a descriptive in nature done on a population consisting of 82 members of \nstaff at the Secretariat of the Commission for Higher Education. Self-administered \nquestionnaires were distributed to the sample drawn and descriptive analysis were \nemployed. Pie charts, tables, graphs were then used as appropriate to present the data The study found that the Commission faces several budget implementation challenges \nsuch as managers feeling insecure when following proscribed/restricted procedures, \ncorruption, lack of co-ordination, changing environmental needs, poor corporate \ngovernance structures, insufficient implementation capacities, delays in mobilizing \nexternal financing, overoptimistic implementation schedules and environmental hazards \nlike sudden change in regulations. The study hence recommends that the Commission \nshould overcome the challenges by studying the inflation trends since an increase in the \nsame leads to increase in cost and unexpected difficulties, conduct sufficient initial study so as to overcome the wide variance by conducting a monthly or quarterly review of \nfinancial implementation of the budget and the Commission to further identify budget \noverruns so that adequate countermeasures can be prepared
By the early 1890s, the Japanese government had built centralized institutions to collect indirect taxes on alcohol and manage government finance. This institutional development helped the Japanese government safeguard the convertibility of the banknotes issued by the Bank of Japan and raise long-term domestic borrowings. The new centralizing institutions greatly enhanced the capacity of the Japanese state and paved its way to become a rising power in Asia after defeating China in 1894 and Russia in 1905. How shall we account for this institutional achievement which contrasted sharply with the fiscal decentralization and low creditworthiness of government borrowing only two decades earlier?
At the heart of many fair exchange problems is verifiable escrow: a sender encrypts some value using the public key of a trusted party (called the recovery agent), and then must convince the receiver of the ciphertext that the corresponding plaintext satisfies some property (e.g., it contains the sender’s signature on a contract). Previous solutions to this problem are interactive, and often rely on communication-intensive cut-and-choose zero-knowledge proofs. In this paper, we provide a solution that uses generic trusted hardware to create an efficient, non-interactive verifiable escrow scheme. Our solution allows the protocol to use a set of recovery agents with a threshold access structure, the verifiable group escrow notion which was informally introduced by Camenisch and Damgard and which is formalized here. Finally, this paper shows how this new non-interactive verifiable escrow scheme can be used to create an efficient optimistic protocol for fair exchange of signatures.
There is a growing literature on the political economy of public finance, however most of it deals with central government behaviour. Observation of the first and second generation of the fiscal federalism literature together with the political economy of intergovernmental grants and the widening literature on political budget cycles makes it obvious that although decentralization is a continuing policy trend in reality there are institutional, political factors that can increase the chances for inefficient policy outcomes. Infrastructure investment finances - at all levels of government – are especially prone to election cycles and corruption, due to high visibility, high expenditures, lobbying by special interests, possible control by politicians, yet they strongly effect long run growth prospects and productivity of a country. As a major political influencing factor affecting public finance decisions can come through the incentives of election cycles, this analysis finds evidence of electoral cycle effects and partisan (political color) considerations in intergovernmental grant distribution and in municipal investment activities – for the case of Hungary. Hypotheses on determinants of investment outlays of local governments and for partisan (political color) effects in grant recipiency chances are tested with linear and Probit panel regressions respectively on a panel dataset comprehensive for all Hungarian local government budgets from 1993-2003, a period bridging three election cycles, linked with some demographic, socioeconomic and local election data.
To increase the flexibility of proxy divisible E-cash system and decrease its communication and computational complexity,and to revoke proxy power after finite warrant period,a new proxy divisible E-cash system based on discrete logarithm proxy signature and discrete logarithm zero knowledge proof is presented.The new scheme satisfies non-forgeability,nonrepeatability,coin tracing and owner tracing that common E-cash possess security requirement.Finally,compared with divisible E-cash system based on 2-node tree partition method,the study shows that the new scheme is based simple subtration partition method and has high efficiency and low communication.
Leaking of the main key will make all other keys lose their functions.An algorithm of synthesizing the main key based on security tolerance is presented to avoid the problem.The main key was protected by distributing its shares to different key cards and the main key synthesizing server.Key cards,whose shares were modified,could be found by zero-knowledge proof technology.The project ensures that the compromise of a few system components does not compromise the secret information of the main key,and the main key is never reconstructed at a single online location.Security analysis proves that this algorithm makes the whole system have resilience and defence to collusive attack,and the system can keep working after it is attacked.
In order to protect the private key of TTP(Trusted Third Party) in P2P network,an algorithm of synthesizing the private key of TTP was presented.Based on the fault tolerance technology,the shares of the private key of TTP were distributed to the synthesized key server and different share cards,and the private key of TTP was synthesized and protected through these shares.Moreover,the modified share cards were found by zero-knowledge proof technology.Then the digital certificates were effectively protected when they were signed by the private key of TTP.A security analysis proves that the algorithm makes the whole P2P networks have resilience and resistance against collusive attack.
A publicly verifiable multi-secret sharing scheme is proposed, using non-interactive zero-knowledge proof protocol and Shamir’s sharing system. The security of the scheme is based on the intractability of integer factorization problem and discrete logarithm problem. The validity of the sharing distributed by the dealer can be verified by anyone. Recovering the secret, participants only need to provide a shadow of the sharing. It is difficult to get the sharing from the shadow. So the sharing can be reused to share the multi-secret. Moreover, the validity of the shadow can also be verified by anyone. So the scheme is secure, efficient, and can prevent both dealer and participant from cheating.
In the past decade, pairing-based cryptography has emerged as an active area of research that gave rise to new algorithms, protocols, and primitives. These new techniques allowed researchers to achieve cryptographic schemes which had no known (or less efficient) counterparts in groups without bilinear pairings. In this dissertation, we introduce several schemes in which pairings play a central role in their construction. The results that we present in this dissertation stem from three papers which are respectively joint work with Rafail Ostrovsky, Amit Sahai, Hovav Shacham, and Brent Waters, with Jens Groth, and with Vipul Goyal, Amit Sahai, and Brent Waters.
In the dissertation, we present the first sequential aggregate signature, the first multisignature, and the first verifiably encrypted signature provably secure without random oracles. Our constructions derive from a novel application of a signature scheme due to Waters. We review the definition of these signature variants and consider applications to secure routing and proxy signatures. We show how these are constructed using pairing-based cryptography.
Another scheme we present is a non-interactive verifiable shuffle. A shuffle is a permutation and re-encryption of a set of ciphertexts. Shuffles are used, for instance, in mix-nets for anonymous broadcast and voting. One way to make a shuffle verifiable is to give a zero-knowledge proof of correctness. All currently known practical zero-knowledge proofs for correctness of a shuffle rely on interaction. We give the first efficient non-interactive zero-knowledge proof for correctness of a shuffle based on pairings.
Finally, we consider the problem of accountability for PKGs in identity-based encryption. A well-known concern in the setting of identity-based encryption is that the PKG is all powerful and must be completely trusted. To mitigate this problem, the notion of Accountable Authority Identity-Based Encryption (A-IBE) was recently introduced by Goyal, who provided constructions to realize the notion of A-IBE only in the white-box and weak black-box models. In this dissertation, we present a resolution to the main open question left in Goyal's work by providing a construction of a fully black-box A-IBE system. We show how such a scheme can be securely realized from generic underlying primitives, then give a concrete realization of the scheme in any bilinear group where the Decisional Bilinear Diffie-Hellman assumption holds.
Because of the complex theory and the diversiform modes of authentication,the component is designed by modularize method and widget pattern.Its parameters is established by user and its process of authentication is transparent for user.Four authentication modes is supported you can choose include mode based on password,mode based on zero knowledge proof,mode based on Biometrics and mode based on Token.The programmers can use the authentication component to develop their own authentication schemes.It also is used by the person to integration the authentication module who don’t know the authentication theory.
Dov Chernichovsky, Gabriel Martínez, Nelly Aguilera
OBJECTIVE: Tanzania, Mexico, and the United States are at vastly different points on the economic development scale. Yet, their health systems can be classified as "developing": they do not live up to their potential, considering the resources available to them. The three, representing many others, share a common structural deficiency: a segregated health care system that cannot achieve its basic goals, the optimal health of its people, and their possible satisfaction with the system. Segregation follows and signifies first and foremost the lack of financial integration in the system that prevents it from serving its goals through the objectives of equity, cost containment and sustainability, efficient production of care and health, and choice. METHOD: The chapter contrasts the nature of the developing health care system with the common goals', objectives, and principles of the Emerging Paradigm (EP) in developed, integrated--yet decentralized--systems. In this context, the developing health care system is defined by its structural deficiencies, and reform proposals are outlined. FINDINGS: In spite of the vast differences amongst the three countries, their health care systems share strikingly similar features. At least 50% of their total funding sources are private. The systems comprise exclusive vertically integrated, yet segregated, "silos" that handle all systemic functions. These reflect and promote wide variations in health insurance coverage and levels of benefits--substantial portions of their populations are without adequate coverage altogether; a considerable lack of income protection from medical spending; an inability to formalize and follow a coherent health policy; a lack of financial discipline that threatens sustainability and overall efficiency; inefficient production of care and health; and an dissatisfied population. These features are often promoted by the state, using tax money, and donors. POLICY IMPLICATIONS: The situation can be rectified by (a) "centralizing"--at any level of development and resource availability--health system finance around a set package of core medical benefits that is made available to the entire population and (b) "decentralizing" consumption and provision of care. The first serves equity and cost containment and sustainability. The second supports efficiency and client satisfaction. ORIGINALITY/VALUE OF CHAPTER: The chapter views commonly discussed problems of the health care system--a lack of insurance coverage and income protection--as symptoms of a large problem: health system segregation.
This article empirically examines the interaction mechanism between fixed capital formation and government investment in an intertemporal framework,employing data on China and Japan.We found that although China and Japan both implement fiscal decentralization,the respective mechanisms through which economic development and investment are boosted are quite different.While correlation between the growth rate of GDP and capital formation is weak in Japan,its central government investment stimulates the formation of capital.In China,local governments have played an irreplaceable role in the formation of public and fixed capital.The paper makes a comprehensive and comparative study of the fiscal systems in China and Japan in terms of the demand,supply,financing and efficiency of public investment.The better performance of Japan's public investment should be attributed to its effective incentive mechanism,under which local governments are encouraged to invest to build good infrastructure for economic growth.
Pointed comparative description separate rice of the systems of of public welfare of Ukraїni and some foreign powers; certainly advantages and failings in adjusting of the domestic system of public welfare of 90th years and the features of financing of social sphere of at are analysed modern terms of decentralization of management.
The process of gradual administrative and political decentralization in Bulgaria started in 1991 with the adoption of the Local Self-Government and Local Administration Act, but the real financial decentralization process started in the beginning of 2003 with the adoption of a comparatively clear expenditure assignment and introduction of a transparent and predictable intergovernmental transfer system. Basically, a key issue in the design of fiscal federalism is the financing of subnational governments. Because of the advantages of taxation at the central level and spending at the decentralized level during the transition period Bulgaria has often ended up with vertical and horizontal fiscal imbalances. In most of the fiscal years the decentralization of expenditures was not accompanied by equivalent revenue-raising responsibilities and the taxable base was unevenly distributed within the country territory. The purpose of this paper is to study and critically analyze the financial decentralization reform in Bulgaria, outlining the key achievements and basic weaknesses of the local taxation and the intergovernmental fiscal relations. Key words: financial decentralization, local finance, intergovernmental fiscal relations, local
The anonymous authentication schemes for Trusted Computing Platform(TCP) is studied in this paper, the advantages and disadvantages of the subsistent authentication schemes for TCP are analyzed. A new anonymous authentication scheme for TCP is proposed by using the method of zero-knowledge proof. The validity of a TPM platform is proved anonymously, and there is no trusted third party to participate in the authentication schemes. The new scheme has higher efficiency than others and satisfies forgery-resistance, anonymity and revocation under strong RSA assumption and Diffie-Hellman assumption in the random model.
CL-PKC is a kind of public-key cryptosystem,which was proposed recently.It preserves the advantages of non public-key certificate and also has solved the key escrow problem in the ID-PKC.Many people are highly concerned about the design method of safe and efficient signature scheme in the certificateless system.In this paper,we construct a new certificateless undeniable signature by using bilinear pairings and zero-knowledge proof protocol.