Social budgeting
İÇİNDEKİLERCONTENTSForeword Acknowledgements About the authors List of acronyms Part I Overview 1 Where do we want to go? 1.1 Two questions 1.1.1 What is social budgeting? 1.1.2 Why do countries need social budgeting? 1.2 Contents and central objective of this book Part II Designing a social accounting system 2 Introduction 2.1 Basic guidelines for the formal construction of a social accounting system (SAS) 3 Methodology and database 3.1 Standard classifications of revenue and expenditure 3.1.1 Types of revenue 3.1.2 Types of expenditure 3.2 Structuring the revenue of an SAS 3.2.1 Revenue by legal category 3.2.2 Revenue by sector of the economy 3.3 Structuring the expenditure of an SAS 3.3.1 Expenditure by economic category 3.3.2 Expenditure by social function 3.4 The institutional classification 3.4.1 The institutions 3.4.2 Revenue by category 3.4.3 Expenditure by category 4 Bringing all options together: Blueprints for the table structure of a social accounting system 4.1 Annual matrices 4.2 Time series 5 A work routine for data compilation 6 The United Nations System of National Accounts (SNA) and its links to a social accounting system 6.1 The relationship between the SAS and the SNA 6.2 The SAS in a sectoral economic context 6.3 The SAS and redistribution of income 6.3.1 Current accounts 6.3.2 Accumulation accounts 6.3.3 Balance sheets 6.4 The SAS and the SNA 1993 social accounting matrices 7 The social accounting system and other statistical data systems related to social protection finances 7.1 Other national statistical data systems 7.2 International statistical data systems on social protection finances Part in The Social Budget 8 Modelling expenditure and revenue 8.1 Alternative modelling approaches 8.1.1 The classical budgeting approach 8.1.2 Microsimulation 8.1.3 System approaches 8.2 The modular system approach of the ILO 8.2.1 The demographic submodel 8.2.2 The labour supply submodel 8.2.3 The economic submodel 8.2.4 The social protection model 8.2.5 The government model 8.2.6 Methodological extension: Feedback between social protection and the economy 8.3 The time horizon Part IV Two case studies 9 Case studies of Panama and Ukraine 9.1 Panama 9.1.1 A young population ageing 9.1.2 Economic development and employment: The labour market balance 9.1.3 The consolidated public sector budget 9.1.4 The Social Budget and its components 9.2 Ukraine 9.2.1 Demographic development 9.2.2 The economic context 9.2.3 The social reality 9.2.4 The social protection system 9.2.5 Simulating and projecting the Social Budget 9.2.6 Summing up Part V General conclusions 10 Intended messages Annexes I Issues brief: Interdependencies between macroeconomic developments and social protection II Glossary of the national accounts definitions III Glossary of the social accounting system IV Glossary of terms used for projections V Social budgeting data requirements: A checklist VI Blueprints for the table structure of an SAS Bibliography Index List of examples 8.1 Egypt: Effects of alternative demographic assumptions on population projections 8.2 Labour force projections in Egypt 8.3 A labour market balance for Panama 8.4 Turkey: The effect of an increase in the contribution ceiling 8.5 The bi-variant PSRE matrix of the ILO generic model 8.6 A standard financial development pattern of an African pension scheme 8.7 Building a health care model 8.8 Australia: A health care utilization function 8.9 Turkey: The structure of a national health budget, 1995 8.10 Poland: Projections of poverty indices 8.11 Ireland: Simulation of alternative benefit duration 8.12 South Africa: Assessing the financial development of the Unemploymen Insurance Fund (UIF) 8.13 Turkey: A Social Budget  |
