Academic literature on the topic 'Public financial support'

The conducted research focuses on the key problem of public procurement - securing public interest through efficient spending of budget funds. In developing the theory and practice of financial support for public procurement, the article considers a contract concluded following the results of public procurement as a legal form of financial support for public procurement. The analysis of the norms of the Budget Code of the Russian Federation in terms of the expenditure obligation, together with the key features of the contract, made it possible to formulate the author's concept of a "budget contract", which substantiates the priority of the norms of financial law in order to ensure public interest, which is reflected in a number of peremptory norms, such as, for example, immunity budget, etc. The introduction of personal financial responsibility of the customer's officials, the action, the inaction of which, confirmed by a court decision that has entered into force, will not only ensure public interest, but also spend budget funds most efficiently.

An analysis of the experience of financial support for the formation and development of critical infrastructure in foreign countries has been carried out. It is noted that the critical infrastructure provides the necessary services in various fields to maintain their smooth state. It is determined that its financing is carried out by attracting resources from various sources, which include public, private and mixed (public-private) projects, as well as funds of financial intermediaries. Mechanisms for financing critical infrastructure used in foreign countries are revealed. Considerable attention is paid to the issues of regulation operations of financial support for the functional capacity of critical infrastructure. Issues of financial risks of critical services and the factors that affect them are covered. It is noted that to limit them, portfolio approaches have been introduced to place the mobilized resource in infrastructure projects, as well as measures of state and non-state support are applied (guarantees, insurance programs, granting preferences, etc.). Particular attention is paid to the impact of the Covid-19 pandemic on the application of financial support for critical infrastructure upgrades and provision of critical services. It is noted that such changes require a significant increase in costs for increasing investment activities in infrastructure, support for private investment, improving the attraction of funds of specialized financial companies to invest in infrastructure projects. The mechanisms implemented in order to solve such problems are identified. Recommendations are given to take into account the experience of foreign countries in the application of measures to finance critical infrastructure in Ukraine. Keywords: critical infrastructure, critical services, infrastructure financing, infrastructure financing risks, public-private partnership, debt instruments, guarantees and benefits for infrastructure financing.

The COVID-19 pandemic has intensified the issue of strengthening the financial support of human capital development and enhancing its impact on economic growth. This study aims to assess the impact of financial support of human capital development in terms of public spending on health and education on economic growth. Economic-statistical methods and correlation-regression analysis are used to determine the impact of the share of public spending on health and education in GDP on real GDP, and to assess the characteristics of financial support of human capital development. The study reveals evidence of a link between the level of public funding for human capital development and real GDP. At the same time, for Ukraine and the countries-full members of the Commonwealth of Independent States, in particular Armenia, Azerbaijan, Kazakhstan, Moldova, Belarus, the Kyrgyz Republic, Uzbekistan, and Russia, the results of the study were mixed. In recent years, with the share of public spending on health and education in GDP growing by 1 percentage point, real GDP has grown in 4 and 5 countries, respectively, and decreased in 5 and 4 countries out of 9 studied. The results show that a significant deterrent to strengthening the financial support of human capital development and its impact on economic growth is a significant level of uncertainty in economic processes, which determines the importance of revising the forms and methods of public financing of human capital.

In several states, public pension plans are at risk of insolvency within a decade. These risks are significant, and the solutions currently contemplated are likely to fall short of what is necessary to contain the problem. If public pension plans do become insolvent, it seems likely the federal government will bail them out. This Article proposes that the federal government prepare for the prospect of federal financial support of public pension plans by instituting an optional regulatory regime for public pensions. If a state elects not to participate, its public pension plans would be ineligible for federal financial support. In states that do elect to participate, public plans would be eligible for federal financial support in the event of severe financial distress. All public plans in these states would be subject to a federal regulatory regime similar to ERISA, including minimum funding requirements. Congress could also authorize sponsors of regulated plans to revise existing employees’ retirement benefits with respect to future services, an option that is available to private employers. This flexibility would allow for much more significant pension reforms on the state and local level since in many states pension reforms can only alter the benefits of new hires

The paper discusses the theoretical and methodological issues related to the application and the financing of public-private partnership. The economic nature of public-private partnership is opened, standard and legal bases of cooperation of the state and business are investigated; definition of concept of public-private partnership is offered; forms are allocated and the tools of financing of PPP projects are defined.

Features of state and regional management of financial flows in the transport industry significantly affect on all elements of the financial support mechanism for public transport enterprises (forms, types, tools, sources of financial resources). The purpose of the article is to determine the elemental composition of the financial support mechanism for public transport enterprises, to study the features of the formation of its structure, to characterize the advantages and disadvantages of possible sources of financing in this area in the context of limited attraction of budgetary resources. As a result of the study, the elemental composition was clarified and a model of the financial support mechanism for public transport enterprises (form of financing, method of financing, type of financing, financing instruments) was built, taking into account the specifics of the transport industry. It was substantiated that the financial support mechanism for public transport enterprises should be understood as a system of financial relations, implemented through a set of forms, methods and tools of influence on the financial and economic activities of public transport enterprises in order to effectively form, distribute and use financial resources and perform a socially important function of ensuring transportation passengers. The advantages and disadvantages of sources of financial support for public transport enterprises were determined. The expediency of using alternative sources of financial resources was substantiated, in particular, local government bonds and concessions within the framework of public-private partnership. The advantages of the introduction of local government bonds at various levels of government were determined.

It is well established that one of the key contributing factors to the growth of countries’ economies is the existence of appropriate economic and social infrastructures. The setup of these infrastructures and their operation or delivery of public services associated with them have proved to be a costly and often unaffordable business for most governments. Therefore, private sector participation in the delivery of public services has been opted for by governments under Public-Private Partnerships (PPPs). Additional reasons for the public sector to choose a PPP framework to deliver public services include the public sector representatives’ lack of sufficient technical knowledge and specifications required by most projects; the required amount of investment to implement such projects is too high to be affordable by the public sector alone; the increasing difficulties of predicting and controlling the uncertainties that typically govern the phases of such projects including the level of actual demand for the related services by the time the project is operational; the level of bureaucracy in the public sector and its implications on the time frame of decision-making processes; the relatively low efficiency in project execution by the public sector; and most importantly the fact that, in practice, these difficulties are often better managed by the private sector who seem to possess both the financial and the executive capabilities to undertake such projects Currently, there is a gap in the game theory literature on modelling PPP related decisions and issues. This thesis contributes to reducing such gap by proposing three novel and practice-oriented game theoretical models along with algorithms for solving them, namely an ordinal game for the shortlisting of potential private sector partners; two non-cooperative dynamic games for negotiation with shortlisted private sector partners and selection of private sector partner to award the PPP contract to; and a non-cooperative dynamic game for financial renegotiation post-PPP contract award. In sum, each novel game addresses an important problem faced by the private sector during the typical stages of the life cycle of PPPs, namely private sector partner selection at the tendering stage; negotiation between the public sector and shortlisted bidders to select the candidate to whom to award a PPP contract to at the post-tendering stage; and financial re-negotiation between the public sector and the selected private sector partner at the post-contract award stage.

Diabetes is a public health concern among older adults in the United States due to the increasing prevalence of diabetes among this age group and the associated long-term and financial impacts. Self-management is a key strategy in the control of diabetes. The purpose of this quantitative study was to examine the association between social support and glycohemoglobin level. The social cognitive theory was the conceptual framework for this study. The research questions were designed to determine whether social support played a role in diabetes management. Data were collected using a cross-sectional survey of secondary data from the 2007-2008 National Health and Nutrition Examination Survey. The participants represented a national sample of adults aged 65 years and older. The dependent variable was the glycohemoglobin level, and the independent variables were emotional and financial support, sources of social support, and sociodemographic factors. Statistical analyses, consisting of univariate analyses, were conducted to characterize the sample, and simple and multiple linear regression analysis were conducted for hypotheses testing. After controlling for the confounders, the multiple regression analyses revealed a statistically significant association between emotional and financial support, sources of social support, the frequency of religious activities, and the size of the social network and glycohemoglobin level. Spousal support, frequency of religious activities, and the size of the social network were positively associated with glycohemoglobin level. The study findings might contribute to positive social change through the integration of social support into clinical practices by using family-centered and church-based approaches to improve diabetes management among older adults.

The view of on-site school support for curriculum delivery is shared by most countries and its effects have been felt by schools. There is fear that the Austerity Measures will negate the outcomes of the action taken by the teams that visit the schools. The reviewed literature is more biased towards the Austerity Measures in the whole government sector rather than in a department or an institution like the Education District in Idutywa. Even though the effects of Austerity Measures have been researched all over the world based on a specific country, there is deficiency of such literature done in the institution like the department of Education Districts. The researcher intends contributing to the filling of this gap by this study. The researcher therefore carried out a focused study of the effect of Department’s Austerity Measures on on-site school curriculum support in Idutywa Education District. It is also imperative to know how the teachers are affected by these departmental Austerity Measures, hence the interviews were carried out with the school personnel in addition to the District Professional staff. The District is characterised by poor performance in both Annual National Assessment (ANA) and the final National Senior Certificate results. The findings revealed that the implementation of AM have contributed to, amongst other things, the following issues: The inadequate on-site school support for curriculum delivery; The shortage of resources that includes teachers and vehicles; and ultimately the learner underperformance The researcher expect that the recommendation made will be embraced and be factored through, during the planning process of the Eastern Cape Department of Basic Education in order to improve learner performance.

Гурський, М. М. Механізми державного фінансового регулювання агропромислового комплексу : дис. ... д-ра філософії : 281 / М. М. Гурський . - Чернігів, 2021. - 236 с.
Дисертаційна робота присвячена вирішенню важливого науково-практичного завдання щодо вдосконалення механізмів державного фінансового регулювання агропромислового комплексу. У ході дослідження розглянуто теоретичні, практичні та організаційні питання формування механізмів державного фінансового регулювання агропромислового комплексу, систематизовано науково-методичні підходи до оцінки ефективності такого механізму. У результаті проведеного дослідження виявлено напрями удосконалення інструментів механізмів державного фінансового регулювання агропромислового комплексу, рекомендовано комплекс стратегічних заходів організаційно-екномічного забезпечення функціонування механізмів державного фінансового регулювання агропромислового комплексу, який дозволяє на рівні конкретних рекомендацій реалізувати запропоновані теоретико-методичні розробки. Оцінено сучасний стан фінансового регулювання розвитку агропромислового комплексу в Україні. Проаналізовано сучасні інструменти механізмів державного фінансового регулювання агропромислового комплексу. Виявлено проблеми функціонування механізмів фінансового регулювання агропромислового комплексу в Україні. Запропоновано науково-методичний підхід до комплексної оцінки ефективності механізмів державного фінансового регулювання агропромислового комплексу, який ґрунтується на сукупності фінансових показників, так і суб’єктивних чинників, що дозволить визначити масштаби впливу реалізації конкретних фінансових інструментів державного регулювання на показники цільової ефективності агропромислового комплексу. Сформовано теоретичну конструкцію системи реалізації механізмів державного фінансового регулювання агропромислового комплексу, яка представляє собою сукупність взаємоузгоджених засобів, методів та форм впливу інституційної складової, що корелюють з взаємозв’язками всіх інструментів механізмів фінансового регулювання, продукують мультиплікативні ефекти макроекономічного зростання і включають сукупність елементів, методів координації, правових норм, упорядкованих відповідним чином з метою подолання перешкод, що стоять на шляху розвитку суб’єктів агропромислового комплексу, суспільства та його окремих верств. Зв’язок між елементами підсистем реалізації механізмів державного фінансового регулювання агропромислового комплексу здійснюється завдяки цільовій функції, дія якої спрямована на задоволення потреб всіх учасників процесу агропромислового комплексу. Запропоновані рекомендації з розробки положення про розвиток механізмів фінансового регулювання державної підтримки агропромислового комплексу. Суть розробленого положення полягає в тому, що запропонований документ представляє собою механізм розподілу коштів державної підтримки, що надаються аграрним товаровиробникам, з урахуванням показників ефективності використання державної підтримки для здійснення фінансово-господарської діяльності суб’єктів агропромислового комплексу. До основних цілей реалізації положення розвитку механізмів фінансового регулювання державної підтримки агропромислового комплексу належать: отримання об’єктивних даних про фінансово-виробничий стан аграрного сектору; збір інформації, необхідної для оцінки ефективності використання коштів державної підтримки агропромислового комплексу; розподіл коштів в обсязі, необхідному для простого відтворення; підвищення ефективності використання наданих коштів. Обґрунтовано концептуальні засади до формування та реалізації стратегічних напрямів системної модернізації механізмів державного фінансового регулювання агропромислового комплексу, які полягають у необхідності розробки та реалізації положення про розвиток механізмів фінансового регулювання державної підтримки агропромислового комплексу, що дозволяють забезпечити взаємодію державного й ринкового регулювання, сприяють підвищенню ефективності агропромислового комплексу та на цій основі розширити сферу дослідження процесів державного управління. Наукова новизна проведеного дослідження визначається тим, що робота є однією з перших наукових праць, в якій комплексно, з використанням сучасних методів пізнання, урахуванням новітніх досягнень науки державного управління досліджено особливості функціонування механізмів державного фінансового регулювання агропромислового комплексу. Найсуттєвіші результати дисертаційного дослідження, які містять наукову новизну, полягають у тому, що: удосконалено: - наукові положення щодо формування ефективної структури системи реалізації механізмів державного фінансового регулювання агропромислового комплексу, які передбачають сукупність взаємопов’язаних фінансових, інноваційно-інвестиційних, організаційно-економічних та соціальних імперативів, що функціонують на умовах інтегруючої взаємодії держави і середовища аграрного ринку, з метою утвердження конкурентоспроможного, соціально-спрямованого, функціонуючого на засадах інноваційності агропромислового комплексу; - систематизацію інструментів механізмів державного фінансового регулювання агропромислового комплексу, яка, на відміну від існуючих, передбачає три комплексні класифікаційні групи: інструменти прямого фінансового державного регулювання (прямі бюджетні асигнування через механізм ціноутворення); інструменти саморегулювання фінансового регулювання агропромислового комплексу (опосередкований вплив держави через формування фінансової інфраструктури, застосування заходів кооперації, використання кредитного та інвестиційного механізмів, самофінансування); інструменти поєднання державного фінансового регулювання і ринкових стимулів фінансового регулювання розвитку агропромислового комплексу (через спеціальні механізми справляння ПДВ, спеціальні режими та механізми оподаткування, податковий кредит, пільги, канікули, використання прискореного методу амортизації); - методологічний підхід до оцінки цільової ефективності механізмів державного фінансового регулювання агропромислового комплексу, який передбачає поєднання статистичних і оптимізаційних методів (трендового, кореляційного-регресійного аналізу та інтегральної моделі прогнозування), ідентифікацію факторів, що визначають альтернативні напрями фінансового регулювання розвитку агропромислового комплексу та ґрунтується на чотирьох взаємопов’язаних етапах: систематизація параметрів оцінки ефективності; аналіз та оцінка визначальних факторів фінансового регулювання розвитку агропромислового комплексу; реалізація системи методів оцінки фінансового регулювання розвитку агропромислового комплексу; розробка стратегічних напрямів удосконалення механізмів фінансового регулювання; його застосування дозволяє визначити масштаби впливу реалізації конкретних фінансових інструментів державного регулювання на показники цільової ефективності агропромислового комплексу; набули подальшого розвитку: - понятійно-категоріальний апарат теорії державного управління в частині уточнення змісту поняття «механізми державного фінансового регулювання агропромислового комплексу» як: по-перше, системи дій, що містить комплекс організаційно-адміністративних, юридичних, соціально-економічних засобів, упорядкованих певним чином з метою подолання перешкод, що стоять на шляху реалізації фінансових інтересів суб’єктів агропромислового комплексу; по-друге, спосіб перетворення фінансових ресурсів державного регулювання на відповідні результати державної політики (бюджетно-податкова, грошово-кредитна, цінова) у контексті реалізації комплексу організаційно-економічних, політичних та правових засобів; - концептуальний підхід до формування механізмів державного фінансового регулювання агропромислового комплексу, що продукує синергетичний ефект і включає багаторівневу систему взаємодіючих та взаємодоповнюючих елементів, використання яких дозволяє ефективно поєднати специфічні економічні методи, принципи, функції, інструменти, у напрямку досягнення стратегічних цілей фінансового регулювання розвитку агропромислового комплексу; - теоретично-концептуальні напрями системної модернізації механізмів державного фінансового регулювання агропромислового комплексу, що дозволяють забезпечити взаємодію державного й ринкового регулювання, сприяють підвищенню ефективності функціонування агропромислового комплексу за рахунок прийняття науково обґрунтованих управлінських рішень з метою отримання об’єктивних даних про фінансово-виробничий стан агропромислового комплексу; збір інформації, необхідної для оцінки ефективності використання коштів державної підтримки суб’єктами господарювання; розподіл коштів у відповідності до вимог СОТ та євроінтеграції; підвищення ефективності використання наданих коштів; - комплекс стратегічних заходів організаційно-економічного забезпечення розвитку механізмів державного фінансового регулювання агропромислового комплексу, який передбачає: зaбезпечення пoтреб aгрaрнoгo вирoбництвa у кредитних ресурсaх; функцioнувaння ефективнoї системи oпoдaткувaння; фoрмувaння ефективнoї системи стрaхувaння; вдoскoнaлення системи прямої держaвнoї фiнaнсoвoї пiдтримки; зaбезпечення пoтреб рoзвитку агропромислового комплексу в iнвестицiйних ресурсaх і дозволяє на рівні конкретних рекомендацій реалізувати запропоновані теоретико-методичні розробки.
The dissertation is devoted to the solution of an important scientific and practical task of improving the mechanisms of state financial regulation of the agro - industrial complex. In the course of the research the theoretical, practical and organizational questions of formation of mechanisms of the state financial regulation of an agro-industrial complex are considered, the scientific and methodical approaches to an estimation of efficiency of such mechanism are systematized. As a result of the research the directions of improvement of tools of mechanisms of the state financial regulation of an agroindustrial complex are revealed, the complex of strategic measures of organizational and economic maintenance of functioning of mechanisms of the state financial regulation of an agroindustrial complex is recommended. The current state of financial regulation of agro-industrial complex development in Ukraine is assessed. Modern tools of mechanisms of state financial regulation of agro-industrial complex are analyzed. Problems of functioning of mechanisms of financial regulation of agro - industrial complex in Ukraine are revealed. A scientific and methodological approach to a comprehensive assessment of the effectiveness of mechanisms of state financial regulation of the agro-industrial complex, based on a set of financial indicators and subjective factors, which will determine the extent of implementation of specific financial instruments of state regulation on target efficiency of the agro-industrial complex. The theoretical structure of the system of realization of mechanisms of state financial regulation of agro-industrial complex is formed, which is a set of mutually agreed means, methods and forms of influence of institutional component, correlating with interrelations of all instruments of mechanisms of financial regulation, producing multiplicative effects of macroeconomic growth. , legal norms, properly organized in order to overcome obstacles to the development of the agro-industrial complex, society and its individual segments. The connection between the elements of the subsystems of the mechanisms of state financial regulation of the agro-industrial complex is carried out due to the target function, the action of which is aimed at meeting the needs of all participants in the process of the agro-industrial complex. Recommendations for the development of regulations on the development of mechanisms for financial regulation of state support of the agro-industrial complex are proposed. The essence of the developed provision is that the proposed document is a mechanism for the distribution of state support provided to agricultural producers, taking into account the efficiency of state support for financial and economic activities of the agro-industrial complex. The main objectives of the implementation of the provisions for the development of mechanisms for financial regulation of state support of the agro-industrial complex include: obtaining objective data on the financial and production status of the agricultural sector; collection of information necessary to assess the effectiveness of the use of state support for the agro-industrial complex; distribution of funds in the amount necessary for simple reproduction; improving the efficiency of the use of funds provided. Conceptual bases for formation and realization of strategic directions of system modernization of mechanisms of state financial regulation of agro-industrial complex are substantiated. and on this basis to expand the scope of research on public administration processes. The scientific novelty of the study is determined by the fact that the work is one of the first scientific works in which comprehensively, using modern methods of cognition, taking into account the latest advances in public administration, studied the features of the mechanisms of state financial regulation of agro-industrial complex. The most significant results of the dissertation research, which contain scientific novelty, are that: improved: - scientific provisions on the formation of an effective structure of the system of implementation of mechanisms of state financial regulation of the agro-industrial complex, which provide a set of interconnected financial, innovation, investment, organizational, economic and social imperatives operating on the basis of integrative interaction competitive, socially-oriented, functioning on the basis of innovation of the agro-industrial complex; - systematization of instruments of mechanisms of state financial regulation of the agro-industrial complex, which, in contrast to the existing ones, provides for three complex classification groups: instruments of direct financial state regulation (direct budget allocations, through the pricing mechanism); instruments of self-regulation of financial regulation of the agro-industrial complex (indirect influence of the state through the formation of financial infrastructure; application of cooperation measures, use of credit and investment mechanisms, self-financing); tools to combine state financial regulation and market incentives for financial regulation of agro-industrial complex development (through special VAT collection mechanisms, through special regimes and taxation mechanisms, tax credit, benefits, vacations, use of the accelerated depreciation method); - methodical approach to assessing the target effectiveness of mechanisms of state financial regulation of the agro-industrial complex, which, in contrast to existing ones, involves a combination of statistical and optimization methods (trend, correlation-regression analysis and integrated forecasting model), identification of factors determining alternative directions of financial regulation agro-industrial complex and is based on interrelated stages: systematization of efficiency assessment parameters; analysis and assessment of determining factors of financial regulation of agro-industrial complex development; implementation of a system of methods for assessing the financial regulation of the development of the agro-industrial complex; development of strategic directions of improvement of mechanisms of financial regulation; its application allows to determine the scale of the impact of the implementation of specific financial instruments of state regulation on the target efficiency of the agro-industrial complex; have been further developed: - conceptual and categorical apparatus of the theory of public administration in terms of clarifying the content of the concept of "mechanisms of state financial regulation of the agro-industrial complex" as: first, a system of actions that contains a set of organizational, administrative, legal, socio-economic means obstacles to the realization of the financial interests of the subjects of the agro-industrial complex; secondly, the method of transforming the financial resources of state regulation into the relevant results of state policy (budget, tax, monetary, price) in the context of the implementation of a set of organizational, economic, political and legal means; - conceptual approach to the formation of mechanisms of state financial regulation of the agro-industrial complex, which produces a synergistic effect and includes a multilevel system of interacting and complementary elements, the use of which allows to effectively combine specific economic methods, principles, functions, tools to achieve strategic goals of financial regulation of the agro-industrial complex ; - тheoretical and conceptual directions of systematic modernization of mechanisms of state financial regulation of the agro-industrial complex, which allow to ensure the interaction of state and market regulation, increase the efficiency of the agro-industrial complex by making scientifically sound management decisions to obtain objective data on the financial and industrial state. ; collection of information necessary to assess the effectiveness of the use of state support by business entities; distribution of funds in accordance with WTO and European integration requirements; improving the efficiency of the use of funds provided; - a set of strategic measures of organizational and economic support for the development of mechanisms of state financial regulation of the agro-industrial complex, which provides for: meeting the needs of agricultural production in credit resources; functioning of an effective taxation system; formation of an effective insurance system; improvement of the system of direct state financial support; ensuring the needs of the development of the agro-industrial complex in investment resources and allows at the level of specific recommendations to implement the proposed theoretical and methodological developments.

Fysisk aktivitet är viktigt för en god hälsa, och svenskarnas hälsa blir allt sämre. Karlstads kommuns mål är att alla kommuninvånare ska ha rätt till en god hälsa på lika villkor, och ger därför stöd till spontanidrotten. Kommunen har även som mål att vara en av landets mest jämställda kommuner. Studiens syfte var att undersöka hur utomhusgym i Karlstads kommun används och vem som använder dem. Studien utgick främst ifrån ett genusteoretiskt perspektiv. Huvudfrågan som besvarades var om pengarna används rätt i Karlstads kommun gällande stöd till en jämställd spontanidrott. Metoderna för att undersöka detta var kvalitativa intervjuer där sex respondenter deltog samt via kvantitativa observationer där 147 personer observerades. Huvudresultaten i studien visade att Karlstads kommuns stöd till spontanidrott används rätt ur ett jämställdhetsperspektiv, då fördelningen av användarna var jämn med 47% kvinnor och 53% män på de observrade utomhusgymmen. Män fokuserade mer på att nyttja redskap där överkroppen tränades. Respondenterna önskade att kunna justera vikt och passform på redskapen. Kvinnor upplevde i större utsträckning hinder för att inte komma till utomhusgymmen, som kan kopplas till otrygghet. Vidare bör större studier göras för att få ett större underlag för hur fördelningen ser ut, samt för att djupare kunna undersöka manliga och kvinnliga preferenser av redskapen och hur hinder kopplade till otrygghet kan minska.
Physical activity is vital for an adequate health, and the Swedish residents’ health is getting poorer. Karlstad municipality’s aim is that all residents of Karlstad municipality shall have the right to an adequate health on equal terms, and the municipality offer financial support to spontaneous sports. Karlstad municipality have the aim to be one of the country’s most equal municipalities, as well. The aim with this study was to investigate how the outdoor gyms in Karlstad municipality are used and by whom. The study mainly based on a gender theoretical perspective. The main question at issue, which was answered to, was if the Karlstad municipality’s financial support was used right to generate equality in spontaneous sports. The research methods used in this study was qualitative interviews with six respondents, and quantitative observations with 147 people were observed. The main results in this study showed that Karlstad municipality’s financial support was used right in an equality perspective since the gender divide was equal with 47% women and 53% men at the observed outdoor gyms. Men did focus more at using equipment made for exercising the upper body. The respondents wished to be able to adjust the weight and fit at the equipment. Women did experience discouragements to not work out in an outdoor gym in a greater extent, which can be linked to insecurity. Further research should investigate the question in larger studies, to get a greater basis of how the gender divide is divided, and to be able to in a more profound way investigate male and female preferences of the equipment and how discouragement linked to insecurity can be reduced.

Диба, О. М. Фінансово-кредитне забезпечення інноваційного розвитку в умовах глобалізації : дис. ... д-ра екон. наук : 08.00.08 / О. М. Диба. - Чернігів, 2018. - 508 с.
Дисертацію присвячено дослідженню фінансово-кредитного забезпечення інноваційного розвитку в умовах глобалізації. Обґрунтовано науково-теоретичні основи інноваційного розвитку в глобальному середовищі. Визначено глобалізацію як системоформуючий фактор світового розвитку. Досліджено тенденції формування сучасних моделей інноваційного розвитку. Обґрунтовано фінансово-кредитні індикатори забезпечення інноваційного розвитку Розкрито особливості методології фінансово-кредитного забезпечення інноваційного розвитку. Парадигму системного підходу визначено як базис сучасної методології фінансово-кредитного забезпечення інноваційного розвитку. Досліджено модернізаційні детермінанти фінансово-кредитного інструментарію забезпечення інноваційного розвитку в умовах глобалізації. Установлено особливості та детермінанти фінансового забезпечення інноваційного розвитку в Україні. В результаті аналізу загальносвітових тенденцій фінансового забезпечення інноваційного розвитку в умовах глобалізації розроблено моделі участі держави у фінансово-кредитному забезпеченні інноваційного розвитку. Розкрито практичні рекомендації щодо пріоритетів удосконалення фінансово-кредитного забезпечення інноваційного розвитку в Україні в аспекті імплементації зарубіжних конструктів.
Диссертация посвящена исследованию финансово-кредитного обеспечения инновационного развития в условиях глобализации. Обоснованно научно-теоретические основы инновационного развития в глобальной среде. Глобализация определена как системообразующий фактор мирового развития. Исследованы тенденции формирования современных моделей инновационного развития. Обоснованно финансово-кредитные индикаторы обеспечения инновационного развития. Раскрыты особенности методологии финансово-кредитного обеспечения инновационного развития. Парадигма системного подхода определена как базис современной методологии финансово-кредитного обеспечения инновационного развития. Исследованы модернизационные детерминанты финансово-кредитного инструментария обеспечения инновационного развития в условиях глобализации. Установлены особенности и детерминанты финансового обеспечения инновационного развития в Украине. В результате анализа общемировых тенденций финансового обеспечения инновационного развития в условиях глобализации разработаны модели участия государства в финансово-кредитном обеспечении инновационного развития. Раскрыто практические рекомендации относительно приоритетов совершенствования финансово-кредитного обеспечения инновационного развития в Украине в части имплементации зарубежных конструктов.
The doctoral thesis is devoted to research of financial and credit support of innovative development in the context of globalization. This study aims to contribute to this growing area of research by exploring the theoretical and methodological principles and providing recommendations on innovative development financial and credit support improvement in Ukraine. The thesis examines economic relations that arise in the process of financial and credit support of innovative development in the context of globalization. The scientific and theoretical bases of innovative development in the global environment were defined. The globalization was considered as a system forming world development. The tendencies of the innovational development models formation were revealed. A variety of financial and credit indicators of innovative development support was determined. The methodological features of innovative development financial and credit support were revealed. The paradigm of the system approach was identified as a basis for the current methodology of innovation development financial and credit support. State support was considered to be an institution for providing innovative development support. The theoretical and methodological principles of corporate resource of innovative development formation in the global environment were determined. The determinants of financial and credit tool for innovative development support in the context of globalization upgrading were summarized. The pragmatics of innovative development financial and credit support in Ukraine was proved. The attention was paid to the innovative component of the national economy competitiveness. The position of Ukraine in the international rankings was determined. The financial situation of innovative activity was analyzed. The current models of innovation development state support were estimated. The ways to fulfill the potential of the financial market for innovative development support were identified. The possible use of corporate resource providing innovative development was explored. The models of state participation in innovative development financial and credit support were developed as the result of global trends of innovative development financial support analysis in the context of globalization. The features of project-based financial support in the USA were highlighted. Particularly, the main priorities of innovative development state support in the USA were determined. This research contributes to a deeper understanding of innovative development financial support in the Far East countries. In particular, the main features of state financial and credit support of innovative activity in China were revealed. The current European model of innovative development was improved. The practical recommendations on priorities for innovative development financial and credit support improvement in Ukraine were made in the research in the context of foreign constructs implementation. The conceptual approaches to the evolution of current innovative development model were enhanced. The strategic model of state stimulation of innovative development financial and credit support was proposed. The recommendations on increasing the potential of international financial resources effective use were elaborated. The innovative development financial and credit support tools were developed.

Рябий, Р. А. Фінансове забезпечення капітальних інвестицій підприємств АПК : дис. ... канд. екон. наук : 08.00.08 / Р. А. Рябий. - Київ, 2018. - 235с.
Дисертацію присвячено розвитку теоретичних положень та розробці методичних підходів і практичних рекомендацій щодо формування фінансового забезпечення капітальних інвестицій підприємств АПК. У роботі систематизовано теоретичні засади функціонування агропромислового комплексу та визначено особливості його фінансової та інвестиційної діяльності. З метою поглиблення теоретико-методологічних засад фінансового забезпечення галузі досліджено економічну природу, структуру та особливості капітальних інвестицій підприємств АПК. Проаналізовано сучасний стан діяльності аграрних підприємств і виявлено ключові тенденції їх функціонування в Україні. Визначено основні джерела фінансування капітальних інвестицій вітчизняних підприємств АПК та обґрунтовано пропозиції щодо підвищення ефективності їх використання. Досліджено фінансово-інвестиційний потенціал аграрних підприємств й обґрунтовано заходи щодо його покращення. Узагальнено зарубіжний досвід фінансового забезпечення капітальних інвестицій аграрних підприємств та перспективи його адаптації в Україні. Наведено практичні рекомендації щодо активізації діяльності в Україні агрохолдингових формувань, що сприятиме підвищенню ефективності використання фінансових ресурсів та покращенню захисту учасників інтеграції від несприятливої кон'юнктури на ринках ресурсів і продовольства. Запропоновано рекомендації щодо вдосконалення державного фінансування розвитку аграрних підприємств. Визначено основні передумови залучення іноземних інвестицій та обґрунтовано напрями формування сприятливого інвестиційного клімату як основи активізації фінансового забезпечення розвитку підприємств АПК
В работе систематизированы теоретические основы функционирования агропромышленного комплекса и определены особенности его финансовой и инвестиционной деятельности. Усовершенствованы теоретические основы системы финансового обеспечения капитальных инвестиций предприятий АПК через комплекс взаимосвязанных элементов, с представлением целей, задач, уровней, субъектов и объекта, источников, форм, рычагов влияния на формирование и использование финансовых ресурсов для осуществления капитальных инвестиций с целью повышения эффективности сельскохозяйственного производства и обеспечения продовольственной безопасности страны. Осуществлена классификация капитальных инвестиций на предприятиях АПК в части дополнения их следующими признаками: целевому назначению по видам биологических активов, по формам воспроизводства капитала, по видам основных средств, по укрупненным объектами инвестирования средств, по отраслевому признаку. Усовершенствовано содержание понятия «агрохолдинг» как интеграция предприятий различных форм собственности на добровольных началах путем объединения их капитала для осуществления деятельности в АПК с целью достижения синергетического эффекта за счет увеличения совокупного дохода сельскохозяйственных, перерабатывающих и торговых предприятий, в части выделения ключевых экономических преимуществ интегрированных формирований холдингового типа, что будет способствовать в увеличении финансового потенциала для их развития. Проанализировано современное состояние деятельности аграрных предприятий и выявлены ключевые тенденции их функционирования в Украине. Определены основные источники финансирования капитальных инвестиций отечественных предприятий АПК и обоснованы предложения по повышению эффективности их использования. Исследован финансово-инвестиционный потенциал аграрных предприятий и обоснованы мероприятия его эффективного улучшения. Представлено авторское определение понятия «капитальные инвестиции предприятий АПК» в части выделения объектов инвестирования - создание, приобретение или модернизация зданий (сооружений) сельскохозяйственного, промышленного или инфраструктурного назначения; машин и оборудования (присоединенных и неприсоединенных к земле) долгосрочных биологических активов (присоединенных и неприсоединенных к земле) и других активов, обеспечивающих технико-технологическое и инновационное развитие всех отраслей АПК. Обосновано, что инвестиции международных аграрных холдингов в отечественный агросектор в условиях рыночной экономики имеют двойное значение: с одной стороны, они обеспечивают развитие взаимовыгодного сотрудничества отечественных предприятий АПК с субъектами мировой экономики, а с другой – являются средством конкурентной борьбы. Доказано значимость международных агрохолдингов в финансировании проектов в АПК Украины. Учитывая современные тенденции, определена роль международных финансовых организаций в финансировании инвестиционных проектов аграрных предприятий Украины. Доказано, что привлечение средств агровенчурних фондов к финансированию капитальных инвестиций предприятий АПК будет способствовать комплексному решению задач по консолидации и централизации управления активами, а также минимизации налогообложения инвестиций. Применение критериев принятия решений по инвестированию средств в капитальный проект, предоставлению дополнительного финансирования, реинвестированию доходов в предприятие, целесообразности продажи доли в собственности предприятия другим инвесторам или учредителям предприятия, в зависимости от результатов динамического анализа показателя экономической добавленной стоимости (EVA) проекта, поможет обеспечить рыночную эффективность деятельности фонда и одновременно модернизировать основные фонды предприятий АПК. Выявлено, что Украина нуждается в создании специализированных аграрных банков, деятельность которых, как правило, направлена на решение задач комплексного обслуживания аграрных предприятий, в частности: 1) приближение финансово-кредитного обслуживания к производителям сельскохозяйственной продукции; 2) формирование кредитных ресурсов для финансирования материально-технической базы; 3) реализация целевых программ развития сельского хозяйства. Предложено расширять инструментарий государственного регулирования финансового обеспечения капитальных инвестиций предприятий АПК в направлениях: поддержки доходов производителей, ценового регулирования, компенсации расходов, связанных с приобретением средств производства, содействие развитию рынка агропромышленной продукции, содействие развитию производственной инфраструктуры, реализации государственных и региональных программ развития АПК и создание благоприятного инвестиционного климата.
In the work the theoretical principles of the agroindustrial complex functioning are systematized and the features of its financial and investment activity are determined. In order to deepen the theoretical and methodological principles of financial support of the region, the economic nature, structuring and features of capital investments of agricultural enterprises are investigated. The current state of activity of agrarian enterprises is analyzed and key tendencies of their functioning in Ukraine are revealed. The main sources of financing of capital investments of domestic enterprises of the agroindustrial complex have been determined and proposals have been substantiated for increasing the efficiency of their use. The financial-investment potential of agrarian enterprises is investigated and measures for its effective improvement are substantiated in order to study the foreign experience of financial provision of capital investments of agrarian enterprises and directions of its use in Ukraine. Practical recommendations on activation of agroholding formations in Ukraine are presented, and that will promote, in particular, the increase of efficiency of use of financial resources and improvement of protection of participants of integration from unfavorable conditions in the markets of resources and food. Recommendations on improvement of state financing of development of agrarian enterprises are offered. The basic prerequisites of attraction of foreign investments are determined and directions of formation of the investment climate as the basis for activating financial support of development of enterprises of agroindustrial complex are substantiated.

AbstractAlthough publicly-funded universities receive financial support from governments for teaching, research and infrastructure, they require additional sources of income in order to survive and thrive, and particularly to allow innovation and strategic development. It is amongst the responsibilities of the university leadership to ensure financial viability and to seek novel sources of funding, tasks for which they are not always well-trained. In this chapter, the author draws on his experience as a university leader on two continents to illustrate the possibilities as well as some of the hurdles and challenges. The chapter includes sections on philanthropy; alumni relations; industry/business relationships; commercialisation of research; and digital technologies & future horizons. Universities need to diversify their income streams, invest to succeed and get better at demonstrating their societal worth. Education is one of the most powerful tools of social and economic mobility. The world needs us to succeed!

AbstractAlthough publicly-funded universities receive financial support from governments for teaching, research and infrastructure, they require additional sources of income in order to survive and thrive, and particularly to allow innovation and strategic development. It is amongst the responsibilities of the university leadership to ensure financial viability and to seek novel sources of funding, tasks for which they are not always well-trained. In this chapter, the author draws on his experience as a university leader on two continents to illustrate the possibilities as well as some of the hurdles and challenges. The chapter includes sections on philanthropy; alumni relations; industry/business relationships; commercialisation of research; and digital technologies & future horizons. Universities need to diversify their income streams, invest to succeed and get better at demonstrating their societal worth. Education is one of the most powerful tools of social and economic mobility. The world needs us to succeed!

AbstractThis chapter explores human rights organizations resisting the illiberal reconfiguration of Polish society that has been spearheaded by the country’s ruling political party since 2015. By decreasing financial support, launching smearing campaigns, and engaging in intimidation practices, the political regime aims to influence the scope of economic, symbolic, human, and social resources available to human rights organizations. Using data from representative surveys and in-depth interviews with representatives of human rights organizations and other civil society organizations, we systematically examine opportunities and limitations in navigating such institutional pressures. Our study demonstrates that organizations’ characteristics and environmental conditions determine the action repertoire, including diversification of resources, coalition building, and public campaigns, that sustains an organization’s legitimacy and (re)generates various forms of support.

At times when businesses are expected to contribute to economic growth, the topic of access to finance remains relevant. The study investigates the availability of public financial support for micro-enterprises which similarly to the European average is the largest enterprise category in Latvia (about 94%). In an ad hoc survey of the companies registered in Latvia in nationally defined sectors, entrepreneurs disclosed their sources of funding over the three-year period of 2015-2017. Valid responses from 2511 companies, of which 1879 were micro-enterprises, revealed not only the diversity of their financial sources but also funding conditions impracticable to companies. According to the data processed by SPSS, micro-enterprises still prefer bank financing (11%) among many sources, whereas only 4% of the respondents used loans supported by public funding. Surprisingly, while almost half of the micro-enterprises required new or additional funding, a large number relied solely on internal finance. Rejections were frequent not only from banks, but also from the institution providing for public financial support.

The Restructuring Law of 15 May 2015 makes provision for enterprises who wish to seek restructuring in a crisis situation. Restructuring, understood as the totality of activities from the time that difficulties arise to the time that financial health is restored, can be carried out successfully when appropriate financial support is secured. An important problem in the context of insolvency law is what instruments are available and where to seek financial assistance. This article focuses on entities that can offer help to a business in crisis, presents the national aid program “New Opportunity Policy”, designed to provide businesses with support from public funds, and discusses public aid instruments (rescue aid, temporary support and restructuring aid). It needs to be kept in mind that the company’s financial situation will determine which public aid instruments can be chosen to provide funding. The paper also highlights signifi cant difficulties in obtaining private (internal, external) financing for restructuring. With the public support offered under Guidelines [EFTA Surveillance Authority Decision No. 321/14/COL of 10 September 2014], the state can support an enterprise that is insolvent or endangered with insolvency in a difficult financial situation.

<p>The Life Cycle Cost concept enables costs prediction throughout the life cycle of building projects. The scientific community and the practitioners of the Architecture, Engineering and Construction (AEC) sector have been developing this concept for the past decades and seeking the development of dedicated public databases with the adequate quantity and quality of economic information. These databases are needed to support both the technical and financial management of public construction projects.</p><p>Besides the present problems with these types of databases, such as those of inadequate data granularity, incompleteness and inaccuracy of the information, there is also the need to align the technical and financial perspectives throughout the entire lifecycle of the building project. A relevant example in this regard is the financial depreciation rates which are seldom aligned with the technical depreciation of the building and its assets and components.</p><p>In this paper, public school buildings constructed in Portugal since the 1940s are used as a case study to discuss the alignment of technical and financial management. Historical data show the relevance of considering technical and functional characteristics of the building portfolio, as well as the operation and maintenance requirements in the long-term, in order to establish depreciation rates.</p>

ABSTRACT Background: Midwives performance play an important role in reducing maternal and neonatal morbidity and mortality. The purpose of this study was to analyze factors associated with midwives performance in Mojokerto, East Jva, Indonesia. Subjects and Method: A cross sectional study was carried out in Mojokerto, East Java, Indonesia. A sample of 200 midwives who worked in community health centers was selected randomly. The dependent variable was works performance. The independent variables were age, tenure, employment status, perceived financial compensation, social support, workload, and motivation. The data were collected by a questionnaire and analyzed by a multiple logistic regression run on Stata 13. Results: Work performance in midwives increased with age ≥42 years (OR= 9.2; 95% CI= 1.91 to 44.72; p= 0.006), tenure ≥18 years (OR= 4.5; 95% CI= 1.04 to 19.46; p= 0.044), high perceived financial compensation (OR= 10.65; 95% CI= 2.23 to 50.97; p= 0.003), strong social support (OR= 12.53; 95% CI= 2.59 to 60.70; p= 0.002), low workload (OR= 10.88; 95% CI= 2.41 to 49.12; p= 0.002), and strong motivation (OR= 13.52; 95% CI= 2.64 to 69.21; p= 0.002). Work performance decreased with non civil servants (OR= 0.071; 95% CI= 0.01 to 0.55; p= 0.011). Conclusion: Work performance in midwives increases with age ≥42 years, tenure ≥18 years, high perceived financial compensation, strong social support, low workload, and strong motivation. Work performance decreases with non civil servants. Keywords: work performance, financial compensation, midwives Correspondence: Veterina Rizki Amalia. Masters Program in Public Health, Universitas Sebelas Maret. Jl. Ir. Sutami 36A, Surakarta 57126, Central Java. Email: veterinarizki1@gmail.com. Mobile: +6281359016501. DOI: https://doi.org/10.26911/the7thicph.04.43

ABSTRACT Background: Education paves for students to help them attain the right knowledge they require to make a better life out for themselves and for the society around them. There are many factors and variables that need to be considered when making the decision to choose school. This study aimed to examine factors affecting the decision to choose school of acupuncture. Subjects and Method: A case control study was conducted in Health Polytechnic Ministry of Health Surakarta, Soepraoen Polytechnics in Malang, and Academy of Acupuncture Surabaya. A sample of 300 college students was selected by stratified random sampling. The dependent variable was decision to choose school of acupunc-ture. The independent variables were career guidance, academic program, education cost, financial support, college reputation, college promotion, parental support, and location. The data were collected by questionnaire and analyzed by a multiple logistic regression. Results: The decision to choose school of acupuncture increased by good career guidance (OR= 19.39; 95% CI= 3.84 to 97.84; p<0.001), good academic program (OR= 11.69; 95% CI= 2.57 to 53.19; p= 0.001), low education cost (OR= 11.89; 95% CI= 2.68 to 52.75; p= 0.001), high college reputation (OR= 10.71; 95% CI= 2.16 to 53.22; p= 0.004), good college promotion (OR= 6.03; 95% CI= 1.40 to 25.93; p= 0.016), financial support (OR= 22.66; 95% CI= 4.45 to 115.46; p<0.001), strategic location (OR= 9.54; 95% CI= 2.35 to 38.68; p= 0.002), and strong parental support (OR= 26.84; 95% CI= 5.74 to 125.52; p<0.001). Conclusion: The decision to choose school of acupuncture increases by good career guidance, good academic program, low education cost, high college reputation, good education promotion, financial support, strategic location, and strong family support. Keywords: school of acupuncture, decision Correspondence: Imrok Atus Sholihah, Pascasarjana Ilmu Kesehatan Masyarakat, Universitas Sebelas Maret, Jalan Ir.Sutami 36A, Surakarta, Jawa Tengah, Indonesia. Email: imrokatussho-lihah6@gmail.com. Mobile: +6281225210252. DOI: https://doi.org/10.26911/the7thicph.04.39

Funds allocated in accordance with various instruments of the Lithuanian rural development programme to businesses must help to achieve agriculture policy goals. During the implementation of financial support from the European Union, beneficiaries commit infringements and, consequently, support that was given to them or a part thereof may be withdrawn. Research results show that infringement research and the assessment of documents, which influences the making of decisions on the payment of financial support, must not only be adequate, but also efficient in order to protect public and private interests. Excessively long assessment of documents and investigation of suspected infringements may cause damage to beneficiaries, particularly if the beneficiaries did not commit infringements. On the other hand, inadequate and untimely assessment of documents may cause damage to the national budget and the European Union budget when support that is paid to persons who have committed infringements is misused and the objectives of granted support are not achieved. Therefore, adequate and efficient investigation of infringements is an important part of implementing financial support from the European Union for rural development.

With the liberalization policies that started in the 1980s, almost a race began in lifting the barriers to capital movements, particularly in developing countries, with the aim of achieving capital inflows from countries with a savings surplus to countries with a current deficit. However, the crises that broke out one after another in the liberalized financial markets in the 1990’s and the global crisis that occurred in the 2007-2008 period as a result of increased volatility in short-term capital movements and of excessive credit growth have raised again the need to bring short-term capital movements under control. The present study discusses the feasibility of financial transaction taxes as a stabilizer in the economy due to the need to mitigate the destructive impacts of financial crises and to finance the economic damage after the crisis or, in other words, the increased need for fiscal consolidation resulting from the crisis. In the light of the findings obtained, it has been noted that financial transaction taxes applied at a low rate in financing the increased public debt on account of the support provided to the financial sector because of the crisis constitute an important item of revenue due to the high volatility in short-term capital movements. In this context, it has been concluded that financial transaction taxes, although difficulties are encountered in their application, can have a considerable stabilizing effect in the future, taking the periodical nature of financial crises into account.

Financial Intermediary Funds (FIFs) are a type of trust fund that provide large-scale funding for broad, coordinated interventions that are typically focused on specific themes (see section 5) and aimed at achieving Global Public Goods (GPGs). FIFs provide the global development community with multilateral platforms that are independently governed (see section 3) and support multiple implementing entities. FIFs add unique value and strength to the development finance toolkit – especially when there is a global call for collective action for a GPG requiring large-scale additional pooled funds; closely coordinated decision-making; joint implementation at scale across a significant number of multilateral organisations, when no existing instrument can fulfil these functions (World Bank, 2019a).

Natural Resources Canada, in partnership with the Global Earthquake Model Foundation, has prepared a public Canadian Seismic Risk Model to support disaster risk reduction efforts across industry and all levels of government, and to aid in Canada's adoption of the Sendai Framework for Disaster Risk Reduction. Developing this model has involved the creation of a national exposure inventory, Canadian specific fragility and vulnerability curves, and adjustment of the Canadian Seismic Hazard Model which forms the basis for the seismic provisions of the National Building Code of Canada. Using the Global Earthquake Model Foundation's OpenQuake Engine (OQ), risk modelling is completed using both deterministic and probabilistic risk calculations, under baseline and simulated retrofit conditions. Output results are available in all settled regions of Canada, at the scale of a neighbourhood or smaller. We report on expected shaking damage to buildings, financial losses, fatalities, and other impacts such as housing disruption and the generation of debris. This paper documents the technical details of the modelling approach including a description of novel datasets in use, as well as preliminary results for a magnitude 9.0 earthquake on the Cascadia megathrust and nation-wide 500 year expected probabilistic losses. These kinds of results, such as earthquake scenario impacts, loss exceedance curves, and annual average losses, provide a quantitative base of evidence for decision making at local, regional, and national levels.

COVID-19 has exposed the widespread failure to invest in strong and universal public health systems, putting millions of lives at risk and dramatically widening health inequalities. Oxfam analysed the World Bank’s emergency health funding to 71 countries in response to the pandemic. While its response has been rapid and significant, Oxfam finds that the World Bank has missed vital opportunities to strengthen public health systems so they can tackle COVID-19 and deliver health for all in the future. The research outlined in this briefing finds that 89% of World Bank projects do not plan to support any action to remove financial barriers, including user fees, that exclude millions from life-saving care; and two-thirds lack any plans to increase the number of healthcare workers. An urgent course correction is needed to help countries effectively fight the pandemic and build fairer, more resilient universal healthcare systems.

Multiple development actors are interested in stimulating more inclusive fiscal governance. Efforts to generate greater budget transparency, citizen participation in resource allocation, and public oversight of government spending are commonplace. How can development donors and lenders support such efforts, and what are their limitations? How do their attempts to do so interact? Exploring the outcomes of two projects in the Nigerian States of Jigawa and Kaduna provide some answers to these questions. The projects pursue overlapping goals, but with different approaches. The Partnership to Engage, Reform and Learn (PERL) programme funded by the UK Foreign, Commonwealth & Development Office works in a granular and contextually adapted way in each state to construct joint government and civil initiatives that test and embed citizen engagement and oversight approaches. The World Bank States Financial Transparency Accountability and Sustainability (SFTAS) initiative offers financial incentives to states if they meet a set of common public financial management benchmarks. Their actions have been complementary in several ways, despite significant contextual differences between the states in terms of conflict dynamics and prevailing citizen–state relations. The projects also reinforced each other’s efforts on public procurement reform in Kaduna State. However, in Jigawa State, SFTAS incentives to pass a procurement law following a standard template failed to codify and may indeed reverse gains from longstanding PERL efforts supporting transparency. This illustrates how donors with similar reform objectives in the same contexts can unconsciously undermine existing efforts towards overarching public accountability goals.

This paper analyzes the implementation of Fiscal Rules (FR) in Argentina. Several clear attempts to establish a FR at the national level are identified. The analysis suggests that the environment matters. The only FR that was binding in the period was approved in 2004 during an economic boom, with the country under a program with the IMF and with high political support. During the world financial crisis the expenditure ceilings were relaxed, however, and current primary expenditures soared. Simulations show that a countercyclical fund could have been implemented even after reducing highly distorting taxes at the federal and provincial levels, and at the same time securing a high level of capital expenditure as a share of GDP, had Argentina complied with the 2004 FR. Moreover, an econometric exploration of the link between flexible FRs and public investment finds that a flexible FR helps to mitigate the negative effects of fiscal consolidations on provincial public investment. Based on the previous analysis, guidelines for a proposal for a FR in Argentina are provided.

This rapid literature review of primary and grey sources found substantial evidence of the merits of donor support to Public Financial Management (PFM) initiatives but no specific evidence assessing donor support for external government audit, such as Supreme Audit Institutions (SAIs). PFM reforms are established as being generally beneficial, assist in reducing or preventing corruption, increasing transparency and accountability, as well as improving service delivery quality, although the exact impacts are difficult to measure. Performance auditing has recently attracted more attention than traditional financial or compliance auditing and is seen by many sources to be conducive to improving accountability, although compliance and financial auditing are still viewed as the core of external audit. There is a substantial body of literature on donor-assisted PFM reforms but a paucity of focused study or discussion of donor support to external audit specifically. This evidence gap may be due to the cost of examining the narrow focus required on donor-assisted external audit specifically. This is compounded by the complexity of gathering a sufficiently large database through surveys combined with the lack of access (for individual academics) to official datasets across countries. Furthermore, measuring the impact of SAIs, for example, is difficult due to the variety of regulatory structures that exist, inhibiting comparative cross-country studies, which has resulted in a preference for in-depth analyses. Only multilateral institutions have conducted comprehensive cross-country surveys. However, the evidence does show that strengthened PFM systems and SAIs,1 if they are independent and fully resourced, increase transparency and accountability, helping to combat corruption, when governments are made answerable to their audit findings. The evidence on the effectiveness of SAIs (against corruption) is mixed and not as strong as for PFM reforms in general. The impact of PFM interventions in preventing or reducing corruption increases when reforms are sector-specific and complemented by societal awareness initiatives, citizen participation, and infomediary advocacy. This finding seems applicable to SAIs as the discourse is increasingly on improving comprehension of audit reports and wider dissemination to relevant stakeholders.

As the world economy rapidly decarbonises to meet global climate goals, the export credit sector must keep pace. Countries representing over two-thirds of global GDP have now set net zero targets, as have hundreds of private financial institutions. Public and private initiatives are now working to develop new standards and methodologies for shifting investment portfolios to decarbonisation pathways based on science. However, export credit agencies (ECAs) are only at the beginning stages of this seismic transformation. On the one hand, the net zero transition creates risks to existing business models and clients for the many ECAs, while on the other, it creates a significant opportunity for ECAs to refocus their support to help countries and trade partners meet their climate targets. ECAs can best take advantage of this transition, and minimise its risks, by setting net zero targets and adopting credible plans to decarbonise their portfolios. Collaboration across the sector can be a powerful tool for advancing this goal.

For the first time, one of the popular children’s magazines of the Western Ukrainian Diaspora “Young Friends” became the subject of research. Founded in March 1955, it ceased to exist in 1984. There is no complete filing of this newspaper in any book collection of Ukraine, it has not been digitized yet, the editorial office did not have a site. For this reason, the author conducted a study of this journal in the library-archive of the Union of Ukrainians in Great Britain (UUB) in London. The peculiarities of journal formation and the specifics of the editorial policy are clarified. The experience of publishing a Ukrainian children’s magazine abroad for a long time (in color and on chalk paper) without any financial support from the state, but only by public money, is quite instructive for the current situation in Ukraine when children’s periodicals have almost disappeared from the national information space due to indifferent contemplation of the state.

This document makes an assessment of the Political Dialogue and Cooperation Agreement (PDCA) between Cuba and the European Union (EU) in its four years of validity, and of the evolution of political and economic relations between both parties. The analysis is structured in five headings that address the background, determinants and significance of the PDCA between Cuba and the EU; the main elements discussed in the political dialogue —and in thematic dialogue— between the two parties since 2018, and the central aspects of trade, investment and cooperation relations between Cuba and the EU. The report concludes that, unlike the United States, the EU is able to support the complex process of economic and institutional transformations underway in Cuba, in four fundamental areas: i) technical assistance and advice for the design and implementation of public policies, macroeconomic management, decentralisation and local development; ii) cooperation to fight climate change and transform Cuba’s productive and technological structure; iii) the promotion and encouragement of foreign investment flows from Europe, targeting key productive sectors; and iv) the exploration of financial opportunities for Cuba through the European Investment Bank (EIB) under the current PDCA.

Achieving universal electrification in sub-Saharan Africa requires creative solutions. Renewable mini-grids are a promising technology to electrify remote communities with a substantial productive demand, mainly from agro-processing. Mini-grids have experienced fast growth and there are now around 2,200 systems in the sub-Saharan Africa region. However, their economic case in the sub-continent is unclear. Most mini-grids are struggling not only to obtain a profit but also to recover costs. This Research Report describes the case of a private company in Tanzania implementing a business model for mini-grids that promotes productive uses of energy to achieve financial sustainability (the ‘Keymaker model’). A group of researchers worked jointly with the mini-grid developer to procure equipment for fish processing activities, support local entrepreneurs to use electricity productively, and to document and learn from the process. Although the business model was ultimately unsuccessful – facing high regulatory risks, high initial tariffs required to recover costs, and complex management of agro-processing activities – the project offers useful lessons and considerations for future efforts to promote mini-grids, and how public–private partnerships can help improve affordability and reduce regulatory risks.