Academic literature on the topic 'Charitable institutions'

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Journal articles on the topic "Charitable institutions"

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Shavrina, Yuliia V., and Tetiana L. Sliunina. "Accounting for Charitable and Humanitarian Aid in Budgetary Institutions in Ukraine." Business Inform 2024, no. 553 (2024): 176–83. http://dx.doi.org/10.32983/2222-4459-2024-2-176-183.

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The article examines and systematizes the order and features of accounting for charitable and humanitarian aid in budgetary institutions of Ukraine. First of all, the essence of charitable assistance and its difference from humanitarian aid were studied, the key characteristics of each type of such assistance were provided with reference to the legislation of Ukraine. The normative and legal regulation of accounting for charitable and humanitarian aid is considered. The procedure for documenting and reflecting in the accounting of a State-based institution the procedure for receiving and using
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Hadija, Khalid, Mathuva Eric, and Mwenda Paul. "Relationship Between Environmental Factors And Sustainability Of Social Ventures In Kenya: A Survey Of Registered Charitable Children Institutions In Mombasa County." International Journal of Management Sciences and Business Research 6, no. 11 (2017): 48–55. https://doi.org/10.5281/zenodo.3473825.

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Social entrepreneurship is becoming more widespread in the world with an increasing economic value it brings to the national markets. Social enterprises can play a key role in tackling societal and environmental challenges and supporting inclusive growth. The main purpose of this study was to determine the relationship between environmental factors and sustainability of social ventures in Kenya. Specific emphasis was on 53 registered charitable institutions in Mombasa County. The specific objectives of the study were; to determine the relationship between donors funding and sustainability of r
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Bowman, Woods. "Confidence in Charitable Institutions and Volunteering." Nonprofit and Voluntary Sector Quarterly 33, no. 2 (2004): 247–70. http://dx.doi.org/10.1177/0899764004263420.

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Williams, David J. "REGULATING THE ACCOUNTABILITY OF CHARITABLE INSTITUTIONS?*." Accounting & Finance 24, no. 1 (2009): 1–15. http://dx.doi.org/10.1111/j.1467-629x.1984.tb00047.x.

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Стрельнікова, Олена Олександрівна. "СУСПІЛЬНО-ПРАВОВІ УМОВИ ФУНКЦІОНУВАННЯ СОЦІАЛЬНОГО ІНСТИТУТУ ДОБРОЧИННОЇ ДІЯЛЬНОСТІ В СУЧАСНІЙ УКРАЇНІ". Сучасне суспільство: політичні науки, соціологічні науки, культурологічні науки 2, № 12 (2016): 183–89. https://doi.org/10.5281/zenodo.167286.

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<em>The article deals with the social and legal conditions for the functioning of a social institution of charitable activities in the modern Ukrainian society. Particular attention is paid to the study of conditions of charitable activities, the definition of the factors of interaction of the Institute with other social institutions of modern Ukrainian society.</em>
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Javlonbekovich, Goziev Kozimbek. "FINANCING HIGHER EDUCATION ACTIVITIES THROUGH CHARITABLE ENDOWMENT FUNDS." International Journal of Law And Criminology 4, no. 12 (2024): 34–43. https://doi.org/10.37547/ijlc/volume04issue12-06.

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The article provides a comparative analysis of public relations related to the organization and regulation of the activities of charitable foundations in the USA, England, and Uzbekistan in educational institutions. Based on the analysis of national legislation, the features of the management of higher educational institutions are disclosed. The issues of granting broad autonomy and freedom in this area were considered. At the same time, proposals were put forward to bring the foundations of higher education financing into line with modern requirements, not only traditional sources of financin
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Njogu, Francis Mwangi, and Dr Denis Muchangi Jamleck. "STRATEGIC CHANGE AND THE PERFORMANCE OF CHARITABLE CHILDREN INSTITUTIONS IN KENYA." EPH - International Journal of Business & Management Science 2, no. 2 (2016): 1–11. http://dx.doi.org/10.53555/eijbms.v2i2.10.

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The study examines the role of strategic change on the performance of charitable children’s institutions in Kenya. While studies have been done on the management of charitable children institutions (CCIs), little has addressed the role of strategic change on the performance of these important institutions. This study seeks to analyze the relationship between organizational structure change and the performance of charitable children institutions and the effects of technological change on the performance of charitable children institutions. A descriptive research design was used. Both primary an
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Giuseppina Lurgo, Elisabetta. "Charity and Sanctity: The Ritiri of the Rosine in the Eighteenth-Century Savoyard State." European History Quarterly 50, no. 1 (2020): 5–21. http://dx.doi.org/10.1177/0265691419886810.

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This article examines the first years of a charitable institution, the ‘ Ritiro o Opera pia delle Rosine’, led by a mystic woman in the eighteenth-century Sabaudian State. Through the analysis of this particular institution, this essay focuses on the so-called ‘ Opere pie’ in Savoy Piedmont, between the seventeenth and eighteenth centuries: namely, the charitable institutions, under royal patronage and public jurisdiction, yet administrated by clerics and led by women whose sanctity was the subject of controversy, which had a key role in the politics of devotion in the baroque age.
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Jamil, Abdul. "PENGELOLAAN DANA SOSIAL KEAGAMAAN GEREJA (PAROKI) KATEDRAL JAKARTA DALAM PEMBERDAYAAN UMAT KATOLIK." Harmoni 11, no. 1 (2012): 44–55. http://dx.doi.org/10.32488/harmoni.v11i1.230.

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Religious institutions have given much contribution to the society through fund management and social asset. One of the religious institutions is the Church (PAROKI) cathedral in Jakarta. Through the research with a qualitative approach, it is revealed this institution has implemented a system and mechanism for social religious funding management effectively and efficiently, with healthy, transparent and accountable management system. The distribution of collected funds, for the social activities carried out by the church, was done through the Social Section of the Paroki (SSP) or Social-Econo
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Taylor, Zachary. "Translation as Charitable Currency: Internationalization Through International Alumni Giving." Journal of Comparative & International Higher Education 11, Winter (2020): 199–202. http://dx.doi.org/10.32674/jcihe.v11iwinter.1430.

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As higher education continues to internationalize, the United States higher education system remains a predominantly English-speaking entity. This research-in-progress will examine how United States institutions of higher education engage with English-language learning international alumni to explore how these alumni are asked to give back to their alma mater. I hypothesize that many institutions of higher educaiton may be perpetuing academic capitalism by viewing international alumni as sources of financial support and not as sources of rich linguistic capital that could be leveraged to furth
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Dissertations / Theses on the topic "Charitable institutions"

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Hyndman, Noel. "The disclosure of information by UK charitable institutions." Thesis, Queen's University Belfast, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.356930.

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Phillips, Elaine Michelle. "Charitable institutions in Norfolk and Suffolk c. 1350-1600." Thesis, University of East Anglia, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.368360.

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Griffiths, Sarah Jane. "The charitable work of the Macclesfield silk manufacturers, 1750-1900." Thesis, University of Liverpool, 2006. http://hdl.handle.net/10034/81282.

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The existing literature on philanthropic effort during the eighteenth and nineteenth centuries has taken a number of different approaches to the subject. These include general works charting the development of the charitable sector, the exploration of voluntary organisations as a subsidiary topic to broader themes and regional studies adopting a range of perspectives. Most research in this latter category has been conducted on large towns and cities that generally have copious amounts of source material. In contrast, lesser provincial towns have received relatively little scholarly attention,
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Lukawiecki, Teresa (Teresa L. ). Carleton University Dissertation Social Work. ""Class, gender, and charity: the experiences of older women in three Ottawa charitable institutions, 1865-1890."." Ottawa, 1993.

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Siebenthaler, Jennifer W. "ENDOWMENTS OF HIGHER EDUCATION INSTITUTIONS AND INDIVIDUAL INCOME TAX POLICY: WEALTH EROSION FROM A LOSS IN CHARITABLE CONTRIBUTIONS." UKnowledge, 2019. https://uknowledge.uky.edu/epe_etds/68.

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The most significant tax overhaul bill in over thirty years was enacted in 2017 and expected to have wide-ranging effects. The Tax Cuts and Jobs Act includes numerous policies that directly and indirectly impact the higher education sector and the effect to endowments was not addressed in the public debate leading up to enactment. Unlike expendable gifts, a reduction in endowment contributions has a cumulative effect because a gift to an endowment can benefit all subsequent years. Each year following a contribution, investment income earned on the original gift is available for spending and be
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Butera, Luigi. "Three essays on the economics of image motivation." Thesis, Lyon 2, 2013. http://www.theses.fr/2013LYO22011/document.

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Le premier essai utilise une expérience neuro-économique pour comparer l’effet de l’exposition sociale sur deux types de comportements pro-sociaux : faire le bien et éviter de faire le mal. Nous constatons que les gains d’image découlant des actes visibles de générosité sont calculés comme des récompenses dans les deux cas. Les décisions égoïstes sans conséquences d’images négatives sont calculées différemment : ne pas faire le bien (et économiser ainsi de l’argent) est corrélé avec les régions du cerveau liées à la récompense, alors que faire le mal (et donc gagner de l’argent) est corrélé av
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Thebault, Déborah. "Les biens publics en droit anglais." Thesis, Université Paris Cité, 2019. http://www.theses.fr/2019UNIP5034.

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Le droit anglais ne connaît ni propriété publique ni service public, personnalité morale de droit public ou dualisme juridictionnel. À défaut, le droit anglais met en œuvre une "échelle" de publicisation des biens. Pour identifier les biens publics, cette étude s'appuie sur l'existence d'un droit public substantiel, qui n'a pas encore fait l'objet d'une reconnaissance formelle en droit anglais. Ce droit public substantiel doit être distingué du judicial review, qualifié par les juristes anglais d'administrative law, mais qui ne constitue qu'un droit public processuel. La substantialité du droi
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Giron-Panel, Caroline <1979&gt. "À l'origine des conservatoires : le modèle des ospedali de Venise (XVI-XVIII siècles)." Doctoral thesis, Università Ca' Foscari Venezia, 2010. http://hdl.handle.net/10579/1140.

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La fondation des quatre ospedali de Venise témoignait de l’influence des idées humanistes et des idéaux de la Réforme catholique sur l’aide à apporter aux pauvres, aux malades et aux orphelins. La structure politique et sociale particulière de la République Sérénissime s’était traduite par une implication particulièrement forte des patriciens et des citoyens dans ces institutions où se nouaient de profitables alliances. Le contexte particulier des années 1630, qui virent s’ouvrir les premiers théâtres d’opéra, s’était ajouté à la présence dans les ospedali de nombreux enfants susceptibles de r
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Thomas-Seltzer, Ashley. "NCAA Violations and Institutional Self-Sanctions: Assessing the Impact on Alumni Charitable Contribution." Thesis, University of North Texas, 2005. https://digital.library.unt.edu/ark:/67531/metadc1505204/.

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The growing commercialism within Division I big-time athletics has raised the financial stakes for universities, as successful athletic programs benefit from increased opportunities for financial gain. This has contributed to a pervasive "win culture" that drives institutions to seek competitive advantages, and as a side effect, NCAA rule violations have become incentivized. Programs whose infractions go unnoticed may benefit from the competitive advantage gained, but for programs investigated by the NCAA, the financial penalties incurred may far outweigh the potential revenues from undetected
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Thomas-Seltzer, Ashley. "NCAA Violations and Institutional Self-Sanctions: Assessing the Impact on Alumni Charitable Contributions." Thesis, University of North Texas, 2019. https://digital.library.unt.edu/ark:/67531/metadc1505204/.

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The growing commercialism within Division I big-time athletics has raised the financial stakes for universities, as successful athletic programs benefit from increased opportunities for financial gain. This has contributed to a pervasive "win culture" that drives institutions to seek competitive advantages, and as a side effect, NCAA rule violations have become incentivized. Programs whose infractions go unnoticed may benefit from the competitive advantage gained, but for programs investigated by the NCAA, the financial penalties incurred may far outweigh the potential revenues from undetected
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Books on the topic "Charitable institutions"

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United States. Food and Nutrition Service. Food distribution program for charitable institutions. U.S. Dept. of Agriculture, Food and Nutrition Service, 1988.

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United States. Food and Nutrition Service. Food distribution program for charitable institutions. U.S. Dept. of Agriculture, Food and Nutrition Service, 1990.

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Ziegler, Tiffany A. Medieval Healthcare and the Rise of Charitable Institutions. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-02056-9.

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American Bar Association. Committee on Charitable, Religious, and Non-Profit Institutions. and American Bar Association. Division of Professional Education., eds. Tort liability for charitable, religious, and non-profit institutions. American Bar Association, 1992.

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Locke, Michael. Charitable status and incorporated institutions of higher education: Issues and questions. Centrefor Institutional Studies, North East London Polytechnic, 1989.

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Tasmania. Office of Law Reform Commissioner. Report on public fundraising by charitable institutions / Law Reform Commissioner of Tasmania. Govt. Printer, 1996.

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Government, Hong Kong. Lists of approved charitable institutions and trusts of a public character, 1992. Myers, 1992.

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India Development Foundation of Overseas Indians. The idea of giving. India Development Foundation of Overseas Indians, Ministry of Overseas Indian Affairs, [Govt. of India, 2010.

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M, Natarajan, and Thangaraj C. P, eds. Commentary on charitable trusts & religious institutions: A comprehensive treaties on tax concessions available for charitable and religious institutions and their donors and the precautions to be taken for ensuring them. Snow White Publications, 2000.

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Singh, Bhupinder. Management of lands with religious and charitable institutions: A case study of Madhya Pradesh. Har-Anand Publications, 1995.

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Book chapters on the topic "Charitable institutions"

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Chevalier-Watts, Juliet. "The nature of charities, charitable entities, not-for-profit organisations, charitable institutions, and governance." In Charity Law. Routledge, 2017. http://dx.doi.org/10.4324/9781315622118-2.

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Salonen, Anna Sofia. "Between Gift and Entitlement: Experiencing Public Social Services and Charitable Food Aid in 2020s Finland." In Palgrave Studies in the History of Experience. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-21663-3_9.

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AbstractIn this chapter I analyze how the ideals of the Finnish welfare state are experienced in the 2020s by people who live in weak social and economic situations. Charitable food aid and public social services are often seen to epitomize the unreconciled ideals of the charitable ethos versus welfare universalism. This chapter voices grassroots experiences of people who use services from both charitable and public social service institutions. By exploring people’s everyday encounters with these services, the demonstrations of agency within these services, navigations of social hierarchy, and
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Ziegler, Tiffany A. "Introduction." In Medieval Healthcare and the Rise of Charitable Institutions. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-02056-9_1.

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Ziegler, Tiffany A. "The Hospital in History, c. 3500 BCE–c. 500 CE." In Medieval Healthcare and the Rise of Charitable Institutions. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-02056-9_2.

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Ziegler, Tiffany A. "Early Medieval Charitable Institutions and Hospitals, c. 500–1000 CE." In Medieval Healthcare and the Rise of Charitable Institutions. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-02056-9_3.

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Ziegler, Tiffany A. "High Medieval Charitable Institutions and Hospitals, c. 1000–1300 CE." In Medieval Healthcare and the Rise of Charitable Institutions. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-02056-9_4.

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Ziegler, Tiffany A. "The Creation of the Hospital of Saint John." In Medieval Healthcare and the Rise of Charitable Institutions. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-02056-9_5.

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Ziegler, Tiffany A. "On Bishops, Popes, Councils, and Statutes." In Medieval Healthcare and the Rise of Charitable Institutions. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-02056-9_6.

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Ziegler, Tiffany A. "The Rise of Brussels’ Municipal Hospital." In Medieval Healthcare and the Rise of Charitable Institutions. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-02056-9_7.

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Ziegler, Tiffany A. "Conclusion." In Medieval Healthcare and the Rise of Charitable Institutions. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-02056-9_8.

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Conference papers on the topic "Charitable institutions"

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"Reality and Hope of Charitable Work in the Kingdom A Field Study Applied on Charitable Work Institutions in the Kingdom." In AEBMS-2017, ICCET-2017, BBMPS-17, UPACEE-17, LHESS-17, TBFIS-2017, IC4E-2017, AMLIS-2017 & BEFM-2017. Higher Education and Innovation Group (HEAIG), 2018. http://dx.doi.org/10.15242/heaig.h1217928.

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Bryanskaya, M. S., N. A. Vorontsova, A. M. Zemlyanova, et al. "The Role of a Mentor in the Socialization of Children and Adults Living in Social Service Residential Agencies: Psychoneurological Residential Institutions and Orphanages." In Proceedings of III Research-to-Practice Conference with International Participation “The Value of Everyone. The Life of a Person with Mental Disorder: Support, Life Arrangements, Social Integration”. Terevinf, 2023. http://dx.doi.org/10.61157/978-5-4212-0676-7-2023-54-58.

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Mentorship is an important form of volunteering aimed at developing the socialization and identity of children, adolescents and young adults with experience of living in orphanages. Mentoring project “Znachim” brought together mentoring programs of 7 Russian charitable foundations. The project is based on a unified methodology and mentoring tools. 2,000 leavers of orphanages and children living in orphanages in 35 regions of Russia have got their mentors. The results of a joint study of the collaborating funds’ mentoring programs are presented to prove their effectiveness. The study was conduc
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Vladimircev, V. A., N. M. Bachurina, and F. A. Mustaeva. "Features of social services for elderly people by private specialists charitable foundation institutions." In Scientific achievements of the third millennium. LJournal, 2019. http://dx.doi.org/10.18411/scienceconf-09-2019-11.

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Luparenko, Svitlana. "THE SOCIAL AND CHARITABLE ACTIVITIES OF RELIGIOUS ORGANIZATIONS IN EASTERN EUROPE (THE FIRST HALF OF THE 20th CENTURY)." In 9th SWS International Scientific Conferences on SOCIAL SCIENCES - ISCSS 2022. SGEM WORLD SCIENCE, 2022. http://dx.doi.org/10.35603/sws.iscss.2022/s07.074.

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The article presents the characteristics of the social and charitable activities of religious organizations in Eastern Europe (Western Ukraine and Poland) during the first half of the 20th century. Based on the archival and scientific sources as well as a set of methods (general scientific methods (synthesis and analysis of historical, educational and cultural sources), historical and structural method, comparative method, retro-praxisymmetric method, problem-targeted method), the directions of the social and charitable activities of the religious organizations are revealed. These directions i
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Костриков, Станислав Сергеевич, and Сергей Петрович Костриков. "COMMERCIAL SCHOOLS AND CHARITABLE ACTIVITIES OF THE RUSSIAN MERCHANTS." In Socio-economics sciences & humanities: сборник статей международной научной конференции (Екатеринбург, Апрель 2023). Crossref, 2023. http://dx.doi.org/10.37539/230428.2023.66.56.003.

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Рассмотрено участие российского купечества в создании коммерческого образования в России. Коммерческие училища создавались и содержались на средства отечественных предпринимателей-купцов. Они видели в этих учебных заведениях возможность дать своим детям добротное образование, выучить нужные профессиональные кадры, найти пути своей общественной самореализации, а в начале ХХ столетия - реализации политической The participation of Russian merchants in the creation of commercial education in Russia is considered. Commercial schools were created and maintained at the expense of domestic entrepreneu
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Kandaurova, T. "Sociocultural activities of the Russian business community of the XIX – beginning XX century in the context of quantitative history." In Historical research in the context of data science: Information resources, analytical methods and digital technologies. LLC MAKS Press, 2020. http://dx.doi.org/10.29003/m1789.978-5-317-06529-4/56-64.

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The article presents the experience of analyzing the socio-cultural activities of the Russian business community using quantitative methods (building trend models based on the materials of dynamic series of annual reports) for the development of the Arnoldo-Tretyakov school, shows the contribution of entrepreneurs to the formation of funds for the development and construction of educational institutions, scholarship funds based on charitable practices.
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Kandaurova, T. "Sociocultural activities of the Russian business community of the XIX – beginning XX century in the context of quantitative history." In Historical research in the context of data science: Information resources, analytical methods and digital technologies. LLC MAKS Press, 2020. http://dx.doi.org/10.29003/m1789.978-5-317-06529-4/56-64.

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The article presents the experience of analyzing the socio-cultural activities of the Russian business community using quantitative methods (building trend models based on the materials of dynamic series of annual reports) for the development of the Arnoldo-Tretyakov school, shows the contribution of entrepreneurs to the formation of funds for the development and construction of educational institutions, scholarship funds based on charitable practices.
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Serkina, A. V., E. M. Melnik, M. V. Rylnikova, and B. von Oehsen. "Assisted Employment of Young People Who Previously Lived in Psychoneurological Residential Institutions within the framework of the Assisted Living Project." In Proceedings of III Research-to-Practice Conference with International Participation “The Value of Everyone. The Life of a Person with Mental Disorder: Support, Life Arrangements, Social Integration”. Terevinf, 2023. http://dx.doi.org/10.61157/978-5-4212-0676-7-2023-42-49.

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The experience of assisted employment of young adults with mental disorders who previously lived in neuropsychiatric residential facilities was analyzed based on one-year results of the project of assisted living "Bright Apartment" of Charitable Foundation " Volontery v Pomosch Detyam-sirotam". All project participants are orphans who were brought up in orphanages for children with disabilities. Employment of the residents of the assisted living apartment has been one of the most important tasks of the project. Information is provided on employment opportunities in the open labor market and on
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Pesantez pozo, Carmenleocadia. "SMART EDUCATION AND SMART E-LEARNING." In eLSE 2017. Carol I National Defence University Publishing House, 2017. http://dx.doi.org/10.12753/2066-026x-17-186.

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Smart Education and Smart e-Learning (SEEL) represents the integration of smart technologies and tools, smart educational software and hardware systems, innovative pedagogy, advanced teaching strategies and learning methodologies and approaches tightly connected with flexibility, accessibility, openness, assessment, security, communication through modern services of social networks, collaboration and the challenges of the Information Society and the knowledge-based economy. The concept refers also to the smart e-learner modeling of next generation to work in smart learning environments based o
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Reports on the topic "Charitable institutions"

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Кучерган, Єлизавета Валеріївна, and Надія Олександрівна Вєнцева. Historical educational experience of the beginning the twentieth century in the practice of the modern higher school of Ukraine. [б.в.], 2018. http://dx.doi.org/10.31812/0564/2139.

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The author of the study analyzes and determines the features of the introduction of new forms of education in the highest historical pedagogical institutions of Ukraine in the early twentieth century. In particular: colloquiums, excursions, rehearsals, the organization of scientific sections of students and societies. Colloquiums were held to discuss the creative work of students. Proseminars prepared students for participation in seminars. Excursions prepared students for scientific work and taught them to collect information about historical monuments. Interviews and rehearsals took an impor
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Mcgregor-Lowndes, Myles, Marie Balczun, and Alexandra Williamson. An Examination of Tax-Deductible Donations Made by Individual Australian Taxpayers in 2020-21: ACPNS Working Paper No. 76. Queensland University of Technology, 2023. http://dx.doi.org/10.5204/rep.eprints.242556.

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This study analyses published Australian Taxation Office (ATO) data and represents the extent and characterisitcs of tax-deductible donations made and claimed by Australian taxpayers to Deductible Gift Recipients (DGRs) at Item D9 Gifts or Donations in their individual income tax returns for the 2020–21 income year. Analysis of the ATO data showed that the total amount donated and claimed as tax-deductible donations in 2020–21 was $4.39 billion (compared to $3.85 billion for the previous income year). This constitutes a increase of 14.19 per cent or $545.72 million. The average tax-deductible
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Gallien, Max, Umair Javed, and Vanessa van den Boogaard. Between God, the People, and the State: Citizen Conceptions of Zakat. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.027.

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The global pool for zakat – one of the five pillars of Islam mandating an annual payment typically equivalent to 2.5 per cent of an individual’s productive wealth – is estimated to make up between USD 200 billion and 1 trillion. States have long sought to harness zakat for their own budgets – and legitimacy. To date, however, there has been no systematic empirical discussion of how citizens perceive and engage with state involvement in zakat and how they perceive state-run zakat funds. These perceptions and experiences are central to important questions of how we conceptualise fiscal transfers
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