Categories
First Semester

MPA 504: Public Finance

The objective of this course is to provide students with the basic knowledge of public sector economics and fiscal administration so as to make them competent and capable in understanding its evolution, principles and theories together with the significance of the public financial operation in the modern era.

Course Contents

Unit 1: Introduction to Public Finance (10 LH)
  • Concept, nature, scope and significance of public finance
  • Functions of public finance: allocation, distribution and stabilization
  • Fiscal policy: concept, objectives and scope
Unit 2: Public Revenue       (10 LH)
  • Concept of public revenue, cannons of taxation, principles of taxation: benefit principle and ability to pay principle
  • Characteristics of effective tax system, revenue administration
Unit 3: Public Expenditure (10 LH)
  • Concept, structure and principles of public expenditure, pattern of public expenditure, public expenditure financial accountability (PEFA)
Unit 4: Public Debt (10 LH)
  • Concept and need of public debt
  • Sources and structure of public debt
  • Burden of public debt
  • Principles of debt management
Unit 5: Budgeting (LH 8)
  • Concept of government budgeting
  • Theories of budgeting: classical and modern concepts of budgeting
  • Types of budgeting
  • Process of government budgeting in Nepal and medium-term expenditure framework (MTEF)

References

  • Adhikari, H. P. (2007). Public Finance. Kathmandu: Renuka Kattel.
  • Adhikari, H. P. (2018). Aspects of Public Finance. Kathmandu: Image Adhikari.
  • Bhatia, H. L. (2010). Public Finance.New Delhi: Vikas Publishing House Pvt. Ltd.
  • Bista, B. (2061). Public Finance Theory and Practice. Kathmandu: Pairbi Prakashan.
  • David, B. F. & Duncombe, B. F. (1972). Public Finance. New York: Holt Rinehart and Winston Inc.
  • Hockley, G. (1979). Public Finance. London: Routledge.
  • Joshi, S. (2060). Public Economics. Kathmandu: Taleju Prakashan.
  • Kandel, P. R. (2061). Nepalko Sarbjanik Bitta Vybasthapanka Khi Pakshyharu. Kathmandu: Buddha Academic Publishers.
  • Lekhi, R. K. (1995). Public Finance. New Delhi: Kalyani Publishers.
  • Lekhi, R. K. & Singh, J. (2014). The Economics of Development and Planning. New Delhi: Kalyani Publishers.
  • Mehta, J. K. (1975). Public Finance. Allahabad: Kitab Mahal.
  • Singh, S. K. (2001). Public Finance. New Delhi: S. Chand & Company Ltd.
  • Singh, S. K. (2010). Public Finance: In the Theory and Practice. New Delhi: S. Chand and Company Pvt. Ltd.
  • Sundharam, K. P. M. & Andley, K. K. (1998). Public Finance: Theory and Practice. New Delhi: S Chand & Company Ltd.
  • Sundharam, K. P. M. & Andley, K. K. (2003). Public Finance: Theory and Practice. New Delhi: S Chand & Company Ltd.
  • Taylor, P. (1961). The Economics of Public Finance. Calcutta: Oxford and IBH Publishing Company.
  • Tyagi, B. P. (2004). Public Finance. Meerut: Jai Prakash Nath & Company.
Categories
Cooperative and Civil Society Governance Fourth Semester

CGG 651: NGOs Studies

The objective of this course is to provide the students with an understanding of the theoretical and practical understanding of Non-governmental Organizations (NGOs). Students will be able to analyze and conduct research in the area of nonprofit sector and their roles in development.

Course Contents

Unit 1: Introduction to Non-governmental Organizations (NGOs) (LH 10)
  • Concept of volunteerism and civic engagement
  • NGOs/INGOs: concept, types and their roles in people-centered development and deepening democracy
  • Concept of civil society governance
Unit 2: Theories of NGOs and Social Capital     (LH 10)          
  • Theories of NGOs: public goods theory, contract failure theory, partnership theory and social origin theory
  • Social capital: concept and roles of NGOs in social capital formation
Unit 3: Growth and Development of NGOs in Nepal  (LH 8)
  • Traditional welfare organizations
  • Growth and development of modern NGOs
  • Classification of NGOs
Unit 4: NGOs in National Policies and Financing in Nepal     (LH 10)
  • NGOs as development partner
  • NGOs policies and strategies
  • NGOs financing and resource mobilization through NGOs
  • Contribution of NGOs: community participation, empowerment and social development
Unit 5: Governance of NGOs/INGOs in Nepal   (LH 10)
  • Legalization of NGOs
  • Institutions for governing NGOs
  • Transparency and accountability of NGOs
  • Code of conduct
  • Issues and challenges associated with NGOs

References

  • Chand, D. (1991). Development through Non-Government Organizations. Kathmandu: Institute for National Development Research and Social Service.
  • Chitrakar, A. (1996). Working with NGOs. Nepal: IUCN.
  • Dhakal, T. N. (2006). NGOs in Livelihood Improvement: Nepalese Experience. New Delhi: Adroit Publishers.
  • Vartola, J., Ulvila, M., Hossain F., & Dhakal T. N. (Eds) (2000). Development NGO, Facing the 21st Century Perspectives from South Asia. Kathmandu: Institute for Human Development.
Categories
Cooperative and Civil Society Governance Fourth Semester

CGG 652: Cooperative Management

Cooperative businesses exist in a wide variety of sectors, and represent a distinctive model for organizing labor, capital, and knowledge to produce goods and services. Entrepreneurs especially social entrepreneurs have to choose the best organizational model to achieve their objectives. This course intends to equip the student with the practical knowledge of cooperatives, a type of organization creates both social and economic value.

Course Contents

Unit 1: Conceptualization of Cooperatives       (LH 12)
  • Brief introduction to cooperatives
  • Historical development of cooperative throughout the world
  • Cooperative as an alternative model
  • Significance of cooperatives in socio-economic spheres
  • Cooperatives in developed and developing countries
Unit 2: Management in Cooperative Sector     (LH 12)
  • Concept of cooperative management
  • Principles of cooperative management
  • Goals of cooperative management
  • Aspects of cooperative management (conceptual understanding of accounting, finance, banking, marketing and human resource management )
  • Cooperative law
Unit 3: Business Plan in Cooperatives    (LH 8)
  • Concept of business plan
  • Situational analysis
  • Marketing plan
  • Production plan
  • Financial plan
Unit 4: Human Resource Management in Cooperative Organization        (LH 6)
  • Human resource planning in cooperatives
  • Labor laws
  • Employees’ performance plan
  • Human resource development in cooperatives
Unit 5: Corporate Governance and Cooperative         (LH 10)
  • Concept and significance of corporate governance
  • Theories of corporate governance
  • Application of corporate governance in cooperatives
  • Characteristics of good cooperative governance
  • Issues of cooperative governance in Nepal

References

  • Kamat, G. S. (2011). New Dimensions of Cooperative Management. New Delhi: Himalaya Publishing House.
  • Thakuri, C. B. (2010). An Anatomy of co-operative Movement in Nepal. Kathmandu: Upkar Prakashan.
  • Thompson, D. J. (1994). Weavers of Dreams: Founder of Modern Cooperative Movement. USA: The University of California.