Journal articles on the topic 'Social budgets'
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1
Chugunov, Alexey. "Formation of budgets of local self governance in the system of social development of territorial communities." University Economic Bulletin, no. 38 (July 3, 2018): 153–61. http://dx.doi.org/10.31470/2306-546x-2018-38-153-161.
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The subject of the study is theoretical and practical issues of the formation of budgets of local self-government in the system of social development of territorial communities. The purpose of the study is to reveal the priority tasks for improving the system of formation of budgets of local self-government. Research methods. The paper uses a set of scientific methods and approaches, including systematic, structural, comparative, factor methods, which allowed to realize the conceptual unity of the research. Results of work. The article reveals the role of local self-government budgets in the development of administrative-territorial units. A number of legislative and normative acts on regulation of the process of formation of budgets of local self-government are generalized. The priority tasks of the budget policy concerning support of territorial communities, strengthening of their tax capacity, increase of efficiency of coordination of activity of bodies of state power and local self-government are determined. The article is based on the establishment of an effective institutional framework for the formation of local self-government budgets in the system of social development of territorial communities. The field of application of results. System of state financial regulation, budgetary policy, budget system. Conclusions. The development of the budget system is possible by ensuring the sustainability of the formation of local government budgets in the system of social development of territorial communities, activating their innovation-investment component and strengthening the influence on the socio-economic development of administrative-territorial units. The importance of further enhancing the effectiveness and efficiency of the formation of local government budgets is conditioned by the need to increase the efficiency of the management of public financial resources in the conditions of their constraints, the development of a strategy for the development of local government budgets and the creation of institutional conditions for increasing their self-sufficiency, taking into account the cyclical nature of economic fluctuations and the impact of exogenous and endogenous factors in financially -budgetary environment. At this stage, the important task is to implement effective transformations of the system of forming local budgets by supporting voluntary associations of territorial communities, which necessitates the increase of efficiency and efficiency of administrative decisions of executive bodies and local governments in the field of strategic budget planning. It is advisable to improve the system of monitoring the socioeconomic efficiency of local government budget expenditures by using qualitative and quantitative indicators, introducing medium-term budget planning at the local level, adhering to the principle of transparency and accountability of local self-governance bodies to the public. Important tasks are improving the system of formation of local budgets taking into account application of modern financial-budget methods and tools; Creation of effective incentives to ensure the interest of local self-government bodies in the growth of their own income base and increase their level of responsibility for the use of budget resources; ensuring adequate revenues to local government budgets, and increasing the efficiency of the use of budget resources.
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Johnson Kennedy, Posma Sariguna. "Is There Competition in Budget Policy of Education and Defense in Indonesia?" International Journal of Economics and Financial Research, no. 82 (June 15, 2022): 58–62. http://dx.doi.org/10.32861/ijefr.82.58.62.
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This study aims to see whether competition occurs in determines defense budget policies and education budgets. This study uses a quantitative research method by the empirical mathematical model to see the effect of the defense budget policy on the education budget in Indonesia. From the regression results, it turns out that Indonesia’s budget policies for defense and education have not reduced each other. This situation cannot be responded to well because the two budgets are still minimal compared to all national income and the entire budget. It is recommended that the defense and education budgets be increased because they relate to social welfare.
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Gershuny, Jonathan. "Time Budgets as Social Indicators." Journal of Public Policy 9, no. 4 (October 1989): 419–24. http://dx.doi.org/10.1017/s0143814x00008278.
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The social indicators movement sought to establish a system of social accounting that was broader than the money-based national income accounts. Specialized studies of social trends in housing, health, crime, and so forth could be successful in illuminating a specific area of social life, but together they became obstacles to the achievement of the ideal of an integrated set of social accounts. Even if crime and housing have a relationship the statistics generated within each domain are together incommensurable.
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Brooks, Jenni, Wendy Mitchell, and Caroline Glendinning. "Personalisation, personal budgets and family carers. Whose assessment? Whose budget?" Journal of Social Work 17, no. 2 (June 23, 2016): 147–66. http://dx.doi.org/10.1177/1468017316638554.
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Summary The policy of personalisation in English adult social care prioritises choice and control by service users over the support they receive. Carers also have rights to assessments and support, but these rights have developed separately, so interdependencies between carers and service users may be overlooked. Moreover, it may be difficult to reconcile these divergent policies in routine practice. This article reports findings from a study examining the roles played by carers in England in the processes of assessment, support planning and management of personal budgets for disabled and older people. The study was conducted between January 2011 and February 2013. It involved a survey of 16 adult social care departments across 2 English regions, and interviews with personalisation and carers lead officers in three local authorities. The Framework approach was used to manage the data, and analysis was done thematically. Findings Practice was fragmented and inconsistent. Carers were reported to be involved in service users' assessments, and also asked about their willingness and ability to continue caring, but not necessarily about their own needs. Separate carers' assessments were reported to be usually offered, but take-up was low and lead officers' opinions about their value varied. Any help given by carers reduced the level of service users' personal budgets, but there was no evidence that carers' own needs (as identified in carers' assessments) were taken into account. Applications Greater clarity and consistency is needed, especially the linking of service users' and carers' assessments and finding appropriate ways to meet both. These changes will become increasingly urgent with the implementation of the 2014 Care Act.
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Savchuk, Svitlana, Antonina Demianiuk, and Myroslava Hupalovska. "The role of expenditures of local budgets of Ukraine in ensuring socio-economic development of the regions." Herald of Ternopil National Economic University, no. 4(98) (February 20, 2021): 52. http://dx.doi.org/10.35774/visnyk2020.04.052.
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Introduction. Current trends in the growth of demand for public goods at the local level increase the expenditures of local budgets for their financial support. Transformation processes in Ukraine to increase the role of local budgets necessitate a clear distribution of sources of tax revenues between the levels of the budget system in direct proportion to the financing of local budgets and the introduction of an effective mechanism for effective financing of local budgets through ensuring the socio-economic development of regions.The purpose of the research is to substantiate the scientific and practical basis of the role of expenditures of local budgets of Ukraine in ensuring the socio-economic development of regions.Research methods are based on the dialectical method of scientific knowledge and a systematic approach to the study of local budget expenditures of Ukraine in terms of budget decentralization using methods of scientific abstractions and analogies, analysis and synthesis, economic and statistical analysis to study the role of local budget expenditures in ensuring socio-economic development of the regions.Results. The directions of activity of local authorities in the context of regulation of social and economic development of regions are considered and defined. The system of indicators according to which the monitoring of socio-economic development of regions is carried out is researched. Expenditures of local budgets of Ukraine of social orientation and expenditures on economic activity in the context of determining their impact on the socio-economic development of the regions are analyzed. The role of regional target programs as an important means of effective application of program-targeted budgeting is determined. The directions of growth of influence of expenses of local budgets in definition and maintenance of priorities of social and economic development of regions are outlined. Prospects. Further research is important to focus on increasing the efficiency of expenditure of local budgets in the context of ensuring the socio-economic development of the regions.
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Jackson, Myles W. "Natural and Artificial Budgets: Accounting for Goethe's Economy of Nature." Science in Context 7, no. 3 (1994): 409–31. http://dx.doi.org/10.1017/s0269889700001769.
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The ArgumentThis article explores the relationship between Goethe's administration of the duchy of Saxe-Weimar-Eisenach and his investigation of nature. The notion of the budget was crucial to both enterprises. In Goethe's morphological and mining works, nature's budgets were a heuristic tool by which one could elucidate natural processes. Goethe applied his epistemological approach of investigating nature to the realm of social order. Law, order, balance, and budget formed the basis of Goethe's financial reform of the duchy. He tried, unsuccessfully, to construct artificial budgets, which were intended to mirror natural budgets to guide his plans of reform.
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Fisher, Joseph G., James R. Frederickson, and Sean A. Peffer. "Budgeting: An Experimental Investigation of the Effects of Negotiation." Accounting Review 75, no. 1 (January 1, 2000): 93–114. http://dx.doi.org/10.2308/accr.2000.75.1.93.
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Despite the common use of negotiations to set budgets in practice, accounting research has focused primarily on budgets set unilaterally by subordinates, while goal-setting research in management has focused primarily on budgets set unilaterally by superiors. In addition, budgeting research in accounting has focused almost exclusively on the planning aspects of budgets to the exclusion of their motivational aspects. This study complements prior research in two ways. First, the study examines how budgets and the economic consequences of the budget-setting process differ when budgets are set through a negotiation process vs. when set unilaterally. The study also considers factors associated with negotiation agreement and the relation between agreement and the economic consequences of negotiated budgets. Second, the economic consequences examined are budgetary slack and subordinate performance, allowing us to address the trade-offs between the planning and motivational aspects of budgets. Negotiated budgets differ from unilaterally set budgets in a manner consistent with social norms and/or information transfer occurring during negotiations. Both the budgets and the economic consequences of the budgetsetting process differ when budgets are set through a negotiation process where superiors have final authority in the event of a negotiation impasse vs. when set unilaterally by superiors. Further, negotiation agreement significantly affects the economic consequences of negotiated budgets. Budgets set through a negotiation process ending in agreement contain significantly less slack. A failed negotiation followed by superiors imposing a budget has a significant detrimental effect on subordinate performance.
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Adambekova, G. K., and M. S. Tulegenova. "On the theory and problems of budget allocation in Kazakhstan." Bulletin of "Turan" University, no. 3 (October 4, 2020): 246–51. http://dx.doi.org/10.46914/1562-2959-2020-1-3-246-251.
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In modern conditions, regions in Kazakhstan are developing unevenly, and there is a noticeable disparity. The article considers a number of reasons that contributed to the development of this asymmetry: significant differences in the financial and economic situation of the regions, lack of financial independence, as well as differences in the main indicators of the social sphere. The fact that the budgets of the Republic, regions and individual cities are not balanced with the available resources is highlighted. Accordingly, the budgets of different levels do not receive revenues sufficient to solve problems in the social sphere and the economy to cover mandatory expenses. The state needs to decide how to distribute power and responsibility for solving financial and economic problems between the center and the regions, as well as redistribute available resources between budgets of different levels, and develop inter-budgetary relations. The article examines the sources of budget resources, levers of influence on the overall economic situation in the region, the regional budget mechanism and the internal structure of the regional budget mechanism. The influence of the mechanism of budget resources distribution on the socio-economic development of regions is studied, the Republican and local budgets, the regulation of budget revenues and their distribution are considered. The paper uses complex and systematic approaches to the processes and phenomena under study.
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Chluska, Jolanta, and Dorota Adamek-Hyska. "Accounting perspective on the budgets of Częstochowa and Dąbrowa Górnicza on the eve of the Second Republic of Poland." Zeszyty Teoretyczne Rachunkowości 2018, no. 98 (154) (June 28, 2018): 69–86. http://dx.doi.org/10.5604/01.3001.0012.1547.
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From the perspective of the period 1918-2018, it is possible to conclude that budget is the most important economic, political and social institution in both the state sector and the self-government sector. Budget related assumptions are major determinants of each municipality’s accounting, from financial planning, through recording to reporting. The article aims to present the informative value of budgets and their structures in 1918 in two selected municipalities, i.e. Częstochowa and Dąbrowa Górnicza. In addition, partial comparative analysis was made of both municipalities’ 1918 budgets and their structures and budgets for the year 2018. Research methods employed in the article are predominantly based on critical analysis of the budgets, relevant reports, partial records and other documents for 1918 and 2018. The analysis comprised materials in the National Archives in Częstochowa and Katowice, in libraries and in digital databases. Fragmentary legal regulations that were binding in the interwar period were analysed along with domestic literature devoted to public finance and budget accounting.
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Rafli, Muhammad Nur, and Vita Fitria Sari. "Pengaruh PAD, SiIPA, dan Fiscal Stress terhadap Perubahan Belanja Bantuan Sosial pada Pemerintah Daerah." JURNAL EKSPLORASI AKUNTANSI 3, no. 3 (October 7, 2021): 486–500. http://dx.doi.org/10.24036/jea.v3i3.384.
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The objective of this study is to determine the effect of of local revenue budgets (PAD), time over budget calculation (SiLPA), and fiscal stress to budget social assistance expenditure changes on local government in Sumatra. The sampling technique used is purposive sampling. The sample of this study using 51 districts/cities in Sumatra Island period of 2016-2019. The type of data used secondary data obtained from from local government financial report (LKPD) and the website of DJPK Kemenkeu RI. The analytical method used is panel regression. The results of regression testing showed that only rebudgeting in SiLPA which effect positive and significant to budget expenditure change, while local revenue budgets (PAD) and fiscal stress does not significantly effect to budget social assistance expenditure changes on local government in Sumatra of 2016-2019.
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Woolham, John, Nicole Steils, Guy Daly, and Katrina Ritters. "The impact of personal budgets on unpaid carers of older people." Journal of Social Work 18, no. 2 (June 17, 2016): 119–41. http://dx.doi.org/10.1177/1468017316654343.
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Summary This paper focuses on the impact of a personal budget – either in the form of a direct payment or managed personal budget – on the role of unpaid carers of older budget holders. Data were collected via postal survey of 1500 unpaid carers and semi-structured interviews with 31 carers. Findings Unpaid carers played a central role in supporting older budget holders irrespective of the type of budget received. The allocation of a personal budget may have decreased the amount of ‘hands-on’ care they provided, enabling them to do different things for and with the person cared for, but most did not relinquish direct involvement in care provision. Both kinds of personal budget provided greater flexibility to juggle caring tasks with other roles, such as childcare or paid employment. However, carers supporting direct payment users did experience higher levels of stress. This seemed linked to the additional responsibilities involved in administering the direct payment. Carers seemed relatively unsupported by their local Adult Social Care Department: the survey found that only one in five said they had ever received a carer assessment. Application The findings offer a detailed exploration of the impact of personal budgets on carers, suggesting that even in countries with relatively well-developed systems of support for carers such as England their impact remains overlooked. The paper may be of interest to social work practitioners, managers, academics and social work policy specialists working in countries that have, or are about to introduce, personal budgets or other forms of cash-for-care scheme.
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L, Kozak, and Chkalova T. "PROBLEMS OF FINANCIAL DECENTRALIZATION IN UKRAINE." National Transport University Bulletin 2, no. 47 (2020): 124–30. http://dx.doi.org/10.33744/2308-6645-2020-2-47-124-130.
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To date, the Ukrainian state is in the process of changing the vector of economic development and updating the governance mechanism in the context of the European integration trend, which includes supporting, adopting and approximating to European standards of economic and social development and reforming budgetary policy in the direction of strengthening the role of local budgets. This requires a new look at the concept of «development budget» within the state's budget system, which emphasizes the need to research the category «development budget» and its role in managing local finances. The object of the study is the formation of local budgets in the context of decentralization. The purpose of the study is to study the ways of socio-economic development of Ukrainian regions. The research method is the method of analysis, analogy and method of comparisons KEYWORDS: LOCAL BUDGETS, DECENTRALIZATION, EXPENDITURE, DEVELOPMENT BUDGET
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Pidlypna, Radmila, Oksana Makara, and Boris Shevchuk. "Social insurance schemes: foreign experience in the realities of Ukraine." VUZF Review 7, no. 1 (March 28, 2022): 115–28. http://dx.doi.org/10.38188/2534-9228.22.1.12.
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The article is devoted to the justification of the role and importance of compulsory social insurance in developed countries. Special attention is paid to the importance of active orientation to public policy in social sphere. Foreign practices in the implementation of social protection of population and regulation of social development are analyzed. The priority directions for reforming the public social policy in Ukraine in the context of adaptation to the standards of highly developed countries are determined. Key institutional features of national social insurance systems are studied. Conceptual components of forming civilized social security institute, based on the advanced achievements. Substantiated mechanism for financing social protection and social security. Features of financing social services at the local level generally accepted for all developed foreign countries is a division of local budgets into two distinct functional types of local budgets. This local current (administrative) budget and local budgets Development (Investment Funds). Each of these types has its own budget expenditures and revenues. Experience in the development of public relations reveals that social security is an objective and necessary phenomenon. The objectivity of social insurance due to the risky nature of the market economy and the need to establish financial guarantees to ensure that persons who for certain reasons are unable to participate in the process of material production and to get paid for their work. The analysis of foreign experience and its comparison with state realities is allowed the author to make a number of proposals to improve the state practice of social insurance.
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Kaushal, Neelam, Suman Ghalawat, and Apul Saroha. "COMMUNICATING FIVE-YEAR BUDGETS FOR THE INDIAN ECONOMY: COMPARATIVE TEXT AND SENTIMENT ANALYSIS." JOURNAL OF CONTENT COMMUNITY AND COMMUNICATION 14, no. 8 (December 31, 2021): 133–44. http://dx.doi.org/10.31620/jccc.12.21/11.
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The content on social media is full of useful information that helps in communicating people’s preferences and opinions. The various examples in this context are that people frequently express their opinions about films and other social issues using Twitter, Facebook, etc. In this work, Sentiment Analysis of the Annual Budget for five financial years, namely, 2017–2018, 2018–2019, 2019–2020, 2020–2021, and 2021–2022 was initiated with the help of Twitter. Firstly, the researcher applied Text Mining to extract the budget's text data documents and computed correlation to know the association of influential words. Then, in analysis section plotted the occurrence of the words and the accompanying word cloud. The analysis was performed employing R software. Finally, the sentiment score for each item was calculated and assessed. This research is crucial because conducting a comparative text and Sentiment Analysis of five-year budgets for the Indian economy would communicate the previously prevailing positive and negative forecasts and thinking, which will aid future policymakers in planning future budgets.
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Mitchell, Wendy, and Caroline Glendinning. "Allocating Personal Budgets/Grants to Carers." Journal of Social Work 17, no. 6 (June 9, 2016): 695–714. http://dx.doi.org/10.1177/1468017316651994.
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Summary English policy and practice guidance recommends local authorities offer personal budgets to all adults eligible for social care support using transparent and equitable allocation systems which maximise choice and control for users. This includes family and other unpaid carers as carers in England are entitled to their own personal budget. The Care Act 2014 strengthens carers’ rights and places duties on authorities to assess and meet carers eligible support needs. However, little is known about how authorities assess and allocate resources to carers. This article explores this information gap drawing on data from a survey of English local authorities in two regions completed by carers lead officers and complemented by follow-up telephone interviews with a sub-sample of these officers. Findings Survey and interview results demonstrate wide practice variations around how social workers assess, calculate and distribute resources to carers. There is little uniformity across authorities. Carer eligibility criteria are used but thresholds vary and are often unclear. Most grants/personal budgets are allocated as single annual payments but how the level of these grant/personal budgets are calculated varies with little standardisation. Applications The article develops the evidence base surrounding resource allocation to carers through carer grants/personal budgets. Findings are timely as the Care Act 2014 will strengthen carers’ rights alongside the continuing personalisation of adult social care. Discussing local authority policy and practice around key objectives of equity, transparency and carer choice, implications for future social work practice and its development are considered in light of the Care Act 2014 .
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Hnativ, V. A., and O. T. Zamaslo. "Analyzing the Efficiency of Local Taxation in Ukraine." Business Inform 10, no. 513 (2020): 332–38. http://dx.doi.org/10.32983/2222-4459-2020-10-332-338.
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One of the key factors on which the efficient functioning of the entire national economy depends is the organization of the State taxation system. In today’s conditions, a sufficient amount of revenues of local budgets are needed to meet the social needs of the population, to solve problems of local nature at the administrative-territorial level. For the successful social and economic development of territories, it is necessary to have a reasonable amount of funds in the budget, as well as a plan for the efficient use of these funds. As result of the research, the essence of local taxes and their efficiency are allocated. It is specified that the Tax Code is a prerequisite for fulfilling the tasks of tax reform and a step towards creating a more perfect taxation system. The current status of the revenue base of budgets in Ukraine, the dynamics of collections of taxes and fees in budget revenues during 2014-2019 are analyzed; the role of local taxes in the formation of the revenue part of local budgets is defined. The results of the process of financial decentralization in Ukraine are summarized, in particular, the increase of powers that can be transferred to the local level in order to increase the independence of local budgets and improve the inter-budget relations. The mechanism of budget alignment, which replaced the formula for distribution of the volume of inter-budget transfers, is researched. The necessity of further reform of local taxation taking into account the competitive advantages and interests of each individual region, optimization, expansion of the base of local taxation and the right of local authorities to establish and collect local taxes and fees in order to avoid problems of forming the revenue base of local budgets of Ukraine is substantiated.
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Basri, Hasan, Yusnin Husaini, Heru Fahlevi, and AK Siti-Nabiha. "A DIVERGENT PATTERN OF LOCAL GOVERNMENT REVENUES AND SPENDING IN ELECTION YEAR - A CASE OF INDONESIA." Humanities & Social Sciences Reviews 8, no. 4 (July 7, 2020): 92–100. http://dx.doi.org/10.18510/hssr.2020.8411.
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Purpose of the study: The purpose of this study is to empirically examine the difference in budgeted own-source revenues and social expenditures between districts headed by incumbent candidates and non-incumbent candidates in the Indonesian head of district elections in 2015. The difference between both budgets indicates the use of public money by incumbent candidates to win the election.
Methodology: This study focuses on local governments/districts in Indonesia. Using the Slovin formula, 226 observations were analysed. The sample was classified into two groups, namely 75 districts with incumbent candidates (or 66.4%) and 38 districts with non-incumbent candidates (or 33.6%). Data was compiled from the official district's budget for 2014 and 2015 (the election year) and analysed using pair t-test and independent t-test.
Main Findings: This study revealed that in the budgets of incumbent candidates, own-source revenue and grant expenditures are statistically higher in the election year as compared to the pre-election year, except for the social aid fund. Additionally, local owned revenues, grant and social aid expenditures in the budgets of districts with incumbents were statistically higher than districts where there were no incumbent candidates in the general election.
Applications of this study: The results of this study confirm a strong indication of the public money used by incumbent candidates for their political interest. Thus, the regulation of local government budgets, especially in the election year should be amended and tightened up.
Novelty/Originality of this study: Studies on how public money is exploited by incumbent candidates are still scanty, especially in developing countries where a direct vote election system is adopted.
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Lysiak, Liubov, Svitlana Kachula, Oksana Hrabchuk, Milena Filipova, and Anna Kushnir. "Assessment of financial sustainability of the local budgets: case of Ukraine." Public and Municipal Finance 9, no. 1 (November 5, 2020): 48–59. http://dx.doi.org/10.21511/pmf.09(1).2020.05.
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With the deepening of global financial and economic instability, the search for ways to increase fiscal sustainability becomes relevant in the crisis regulation system. This problem is compounded by the emergence of new global challenges, including the COVID pandemic. Timely and complex analysis of the local budget financial sustainability allows one to comprehensively assess financial and economic risks, identify social and other problems, consider planning deficiencies and, on this basis, form a sound and effective regional budget policy. The purpose of the study is to summarize theoretical and practical principles of assessing the financial sustainability of local budgets and to outline the directions for its improvement in Ukraine considering international practices. The study revealed the lack of a unified system for assessing the financial sustainability of local budgets in Ukraine. On the basis of generalization of theoretical and methodological approaches, a system of indicators for estimating the financial sustainability of local budgets has been identified. The indicators were grouped and calculated. Based on the study of practical experience, measures have been specified that would contribute to a systematic approach to assessing the financial sustainability of local budgets in Ukraine. It was concluded that a systematic assessment of the financial sustainability of local budgets is a prerequisite for making informed management decisions about necessary adjustments to the budget, improving the quality of budget planning and the effectiveness of budget policy.
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Sievidova, Iryna, Tamila Oliynik, Alina Chorna, Yurii Vitkovskyi, Tetyana Kvyatko, and Serhii Plyhun. "Problems and Prospects of Budgetary Financing of Social Protection in Ukraine." European Journal of Sustainable Development 10, no. 2 (June 1, 2021): 219. http://dx.doi.org/10.14207/ejsd.2021.v10n2p219.
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The sphere of social protection of the population occupies an important place in the socio-political life of the country. For the qualitative development of the social protection system, it is necessary to ensure the priority flow of funds in this area. Budgetary funds, which are the main source of financing, are a financial guarantee for the citizens of the country to receive the necessary level of social services. The study analyzes the dynamics of financing social protection from budget funds. The problems of financial support in this area have been identified. The peculiarity of financing the system of social protection of the population in Ukraine is that it was conceptually and practically formed on the basis of a significant role of the state, thereby directing a significant part of the expenditures of budgets of all levels to this industry. The dynamics of changes in financing of social expenditures from all types of budgets of Ukraine and their structure has been investigated. Part of budget expenditures on social protection in the structure of total budget expenditures is growing much more slowly than total budget expenditures due to the stagnation of almost all of its components. In monetary terms, the gap between deductions for social protection of the population becomes even more noticeable. And although in recent years in Ukraine the size of public expenditures directed to social protection of the population has increased, many types of social benefits and allowances have turned out to be insufficiently ineffective. This increases the unproductive burden on public finances and creates significant distortions in social protection. The main directions for the further development of the sphere of social protection should be the optimization of powers for the implementation of expenditures between the authorities of all levels. Endowing local and regional authorities with revenues sufficient to finance the assigned powers through decentralization of budgetary funds will help to achieve a balance between regional and local budgets. This will help optimize the social security system and improve the quality of life of the Ukrainian population.
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Holm, Lotte, Annemette Ljungdalh Nielsen, and Thomas Bøker Lund. "Adapting to financial pressure on household food budgets in Denmark: Associations with life satisfaction and dietary health." Acta Sociologica 63, no. 2 (November 14, 2018): 191–208. http://dx.doi.org/10.1177/0001699318810095.
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In countries with wide income differentials, food insecurity leads to substantial changes in everyday food practices and to poor dietary and mental health. Less is known about consequences of food budget pressure in affluent populations and in social-democratic welfare societies with narrower income differentials. This paper describes relations between pressure on household food budgets and demographic factors in Denmark. It asks how budgetary constraint relates to life satisfaction and dietary health and how these relationships are affected when people adapt their food practices to manage pressure on budgets. Data from a representative 2015 survey of Danish households are employed. Levels of food budget pressure vary with income and household composition and are negatively associated with life satisfaction and dietary health. We find a sequence of food practice adaptations where changes in food quality and hospitality, and seeking external help were being made when adjustments to food provisioning and kitchen practices were proving to be insufficient. We conclude that in affluent social-democratic welfare societies pressure on food budgets also has negative impacts on life satisfaction and health. Food budget pressure should be monitored in the future and addressed in public health policy.
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Lykova, L. N. "REGINAL BUDGETS IN THE FIRST QUARTER OF 2019: IS THERE GROWTH POTENTIAL?" Federalism, no. 3 (September 16, 2019): 172–85. http://dx.doi.org/10.21686/2073-1051-2019-3-172-185.
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There has been an increase of the RF subjects consolidated budgets revenues in the first quarter of 2019. It takes place together with the slowdown in economic growth. The basis of this budget revenue growth was formed by corporate income tax receipts (results of final calculations of previous year), personal income tax and excise. In contrast to the Federal budget, the subjects of the Russian Federation used most of the revenue growth to increase funding at the beginning of the year. Тhus, in the first quarter of the year, the priorities for the consolidated budgets of the subjects of the Russian Federation were education, social policy and housing and communal services. At the same time, the volume of investments in fixed capital at the expense of regional budgets has significantly decreased, largely determining the overall dynamics of this indicator. The problem of budget deficits remains for several Russian regions despite the positive dynamics of revenues. It requires restraining the growth of key budget expenditures.
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Rogers, Arthur. "Europe: Health costs and social security budgets." Lancet 339, no. 8806 (June 1992): 1404. http://dx.doi.org/10.1016/0140-6736(92)91211-p.
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Silver, Howard J. "Budgets for Social Behavorial Science Research: 2001." Society 38, no. 1 (November 2000): 47–85. http://dx.doi.org/10.1007/s12115-000-1006-1.
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Silver, Howard J. "Budgets for social and behavioral science: 2007." Society 44, no. 2 (January 2007): 11–14. http://dx.doi.org/10.1007/bf02819921.
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Laiprakobsup, Thanapan. "Democracy, economic growth and government spending in public health in Southeast Asia." International Journal of Development Issues 18, no. 1 (April 1, 2019): 70–87. http://dx.doi.org/10.1108/ijdi-08-2018-0112.
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Purpose The purpose of this paper is to examine how political regimes and political transition affect government decisions to allocate budgets to the public health sector in Southeast Asia. Design/methodology/approach Ordinary least squares with fixed-effects model is adopted to examine the effect of political regime on public health spending. Findings Examining the allocation of public health budgets in Southeast Asian countries, the paper finds that a democratic government positively leads to an increase in public health budget allocation, while autocratic government negatively affects the allocation of public health budgets. Further, political liberalization contributes to an increase in budget allocation to the public health sector. Originality/value Democratic politics and economic development aim to distribute public resources to social policy, such as policy on public health.
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Sherstobitova, A., and Evgeniya Posnihina. "The Main Characteristics of the Regional Budget Planning on the Example of Yamal-Nenets Autonomous District." Scientific Research and Development. Economics 7, no. 6 (December 18, 2019): 49–52. http://dx.doi.org/10.12737/2587-9111-2019-49-52.
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If the order of drawing up the draft Federal budget is defined by the Budget code of the Russian Federation, the order of drawing up the draft budget of the subject of the Federation and the draft budget of the municipality, along with the bases of drawing up draft budgets defined by the Budget code of the Russian Federation, is also determined by the laws of the subjects of the Federation and municipal legal acts of the representative body of the municipality. In the legal literature, this approach is recognized as justified, as at each level of the budget system there is specificity in the development of budget indicators. In addition, it is impossible to apply a unified approach to the detailed organization of the drafting of regional and local budgets, since the timing and content of the procedures for drafting budgets in the constituent entities of the Federation and municipalities depend on a whole range of socio-economic and political factors. In view of the above, the development of regional and local budgets should be governed by the rules of budgetary procedure adopted at the appropriate levels of the budgetary system. Drafting of regional and local budgets and budget acts is traditionally the responsibility of the Executive bodies. Accordingly, the draft budget of the subject of the Federation shall be drawn up in accordance with the procedure established by the Supreme Executive body of the state power of the subject of the Russian Federation (article 169 of the BC) [1]. Budgeting at any level by virtue of part 2 of art. 172 the BC of the Russian Federation is based on: the Budget address of the President of the Russian Federation; the forecast of social and economic development of the relevant territory; the main directions of budget and tax policy; the budget forecast for the long term; state (municipal) programs.
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Ding, Arthur S. "China′s Defence Finance: Content, Process and Administration." China Quarterly 146 (June 1996): 428–42. http://dx.doi.org/10.1017/s0305741000045094.
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Defence budgets have many components, and the way the various items in the budget are categorized differs from country to country.... The main reason for this is not the way the budget is drawn up, it is due to profound social, economic and political factors.
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Semenets, А., D. Tiurina, Yе Kuzkin, and O. Yarmak. "STATISTICAL RESEARCH ON LOCAL BUDGET’S REVENUE FORMATION AMIDST DECENTRALIZATION." Financial and credit activity: problems of theory and practice 1, no. 36 (February 17, 2021): 310–19. http://dx.doi.org/10.18371/fcaptp.v1i36.227916.
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The article deals with economic and statistical research on the latest trends in local budget’s revenues caused by the decentralization reform, as well as the identification of its key problems, such as: significant differentiation in the regions’ fiscal capacity, arising due to a number of factors (social, geographical, resource, legislative ones); the regions’ dependence on central authorities due to the lack of effective mechanisms for devolution, hampering the efficiency and reducing the expediency of delegating certain functions; the insufficient level of the regions’ fiscal capacity; and finally, finding the ways of solving the abovementioned problems. These problems can be solved by creating conditions for increasing the local budgets’ own revenues in the face of limited budget funds. The state regional policy, having been carried out for decades, has created the regions’ deep dependence on the center and their lack of incentives to develop on their own by designing mechanisms to use the potential of Ukraine’s regions effectively. The recent decentralization policy is aimed at eliminating these negative trends. The success of this policy can only be ensured by improving and reforming the local government financing system. Local budgets are the main tool by which local authorities implement the program of social and economic development of a region. But at present, the mechanism of local budget formation is inefficient. This statement can be confirmed by the fact that the amount of financial assets in the local budget is insufficient to conduct an independent program of social and economic development. The structure and composition of local budget revenues have been studied on the basis of statistical information, their impact on the social and economic development of Ukraine’s regions has been determined. The research allows to conclude that successful implementation of the decentralization policy requires an individual approach to the formation of each administrative and territorial unit, a thorough study of economic sufficiency and independence of this unit, as well as research on social and economic development of this unit, as a whole.
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Kuznetsova, O. V. "Cities as actors of globalization: differences between federal subjects and municipalities in Russia and Germany." Regional nye issledovaniya, no. 1 (2020): 16–26. http://dx.doi.org/10.5922/10.5922/1994-5280-2020-1-2.
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The article compares the situation in Russia and Germany with differences between cities of various status by their powers and budget revenues. We analyze data on the number and population of urban districts in Russia and their analogues in Germany, on the execution of budgets of cities-municipalities and cities-regions. It is shown that the system of territorial division in Russia at the municipal level differs from the German one by noticeably greater fragmentation and the dominance of urban districts of low population. In both countries, local budgets are focused on solving social problems and developing local infrastructure, and approaches to securing tax sources for local budgets are common. At the same time, the contrast between the budget indicators (income and expenditure per capita, the share of inter- budget transfers in income) of cities-regions and cities-municipalities in Russia is significantly higher than in Germany, which limits the ability of city district authorities to conduct independent economic policy, including support for the development of foreign economic relations. The author suggests ways to increase the revenue base of local budgets in Russia (crediting all small business taxes to their budgets, improving the quality of land and real estate accounting, managing non-tax revenues), as well as giving local government bodies of different population groups different powers.
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Gadsby, Erica Wirrmann, Julia Segar, Pauline Allen, Kath Checkland, Anna Coleman, Imelda McDermott, and Stephen Peckham. "Personal Budgets, Choice and Health." International Journal of Public and Private Healthcare Management and Economics 3, no. 3 (July 2013): 15–28. http://dx.doi.org/10.4018/ijpphme.2013070102.
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Personal or individual budgets for purchasing health and social care are intended to offer more choice, control and flexibility to service users when compared with agency-directed care. They are becoming an increasingly common feature in high-income countries for purchasing personal care that often lies on the border line between health and social care. In England, they have recently been introduced explicitly for the purchasing of health care. There are some key motivations behind their introduction: they are expected to give individuals more choice about care they receive; to expand options for care; to improve outcomes; and to reduce expenditure. This paper draws from a review of the international evidence on personal budgets which identified: descriptive detail on personal budget schemes in 11 OECD countries to examine their key features and implementation processes; empirical evidence on the experiences of, and outcomes for, people using these schemes, and; empirical evidence regarding the impact of the schemes on the healthcare system, particularly with regards to resources. The paper examines the motivating factors behind personal budget schemes in light of this evidence. It concludes that there is little in the evidence to suggest that international governments' expectations for personal budget programmes are well-founded. The assumptions that they improve choice, and that more choice will in turn lead to greater autonomy and then improved outcomes at lower cost, are actually far more complex and generally unsupported by evidence.
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Norrie, Caroline, Jenny Weinstein, Ray Jones, Rick Hood, and Sadiq Bhanbro. "Early experiences in extending personal budgets in one local authority." Working with Older People 18, no. 4 (December 2, 2014): 176–85. http://dx.doi.org/10.1108/wwop-07-2014-0019.
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Purpose – The purpose of this paper is to report on the introduction of individual personal budgets for older people and people with mental health problems in one local authority (LA) in 2011. Design/methodology/approach – Jenny Weinstein is a Hon Senior Lecturer at Kingston University, Professor Ray Jones and Rick Hood are based at the Joint Faculty of Health and Social Care, St George's, University of London and Kingston University, London, UK.A qualitative study is described in which structured interviews were carried out with participants belonging to each service user group. The study aimed to explore the following issues: first, service users’ experiences of the assessment process, second, whether service users wanted full control of their budgets and third, if personal budgets make a difference to quality of life. Findings – xService users (n=7 older people and carers; n=7 people with mental health problems) found the personal budgets system and assessment process difficult to understand and its administration complex. Older people in particular were reluctant to assume full control and responsibility for managing their own personal budget in the form of a Direct Payment. Participants in both groups reported their continued reliance on traditional home care or day care services. These findings were reported back to the LA to help staff review the implementation of personal budgets for these two user groups. Research limitations/implications – Study participant numbers are low due to difficulties recruiting. Several potential participants were not interviewed due to their frailty. Practical implications – Studies of this type are important for constructing local knowledge about national policies such as the implementation of personal budgets in social care. Originality/value – Studies of this type are important for constructing local knowledge about national policies such as the implementation of personal budgets in social care.
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Zlenko, Elena G. "Socially acceptable consumer budget in the Arctic regions of Russia." POPULATION 23, no. 1 (2020): 28–38. http://dx.doi.org/10.19181/population.2020.23.1.3.
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The need for accelerated social and economic development of the Arctic as a priority geostrategic territory of the Russian Federation requires a special approach to the issues of incomes of the population of the Arctic regions, and, above all, to the social criterion. Foreign experience in formation of minimum consumer budgets, domestic developments in this area and methodological principles of its formation used for a living wage have determined the priorities in choosing a social criterion. The key role in addressing this issue is played by the system of low-income consumer budgets (the subsistence minimum (SM) and the socially acceptable (recovery) consumer budget, which exceeds the subsistence minimum by about 3 times) within the framework of the general classification of the system of normative consumer budgets developed by the scientific school of the All-Russian Center for Living Standards. The methodological basis for formation of a socially acceptable consumer budget is determined by the provisions based on the recovery level of population consumption in conjunction with low incomes and taking into account the satisfaction of material, spiritual and social needs, a variety of consumer properties and benefits, as well as the impact on the consumption characteristics of the natural, climatic, economic, social and other special factors of the Arctic. Important for the social criterion qualities — validity and transparency — are ensured through application of the normative method of forming a socially acceptable consumer basket, which includes sets of food products, non-food goods and services. The normative socially acceptable consumer budget is differentiated by the specific of consumption of different categories of the population that is reflected in the structure and volume of consumption. The size of the socially acceptable consumer budget is determined by the cost of the consumer basket, as well as expenses on savings and mandatory payments and fees. Regional differences in the factors influencing the formation of a socially acceptable consumer budget cause territorial diversity in the level of the indicator in the Arctic zone.
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GUZOWSKI, PIOTR. "A changing economy: models of peasant budgets in fifteenth- and sixteenth-century Poland." Continuity and Change 20, no. 1 (May 2005): 9–25. http://dx.doi.org/10.1017/s0268416004005338.
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This article presents two models of Polish peasant budgets. The first is a theoretical budget of a medieval peasant family and the second is a similar model for the early modern period, confirming some of the characteristic features of the transitional period in the Polish economy in this period. Variables taken into account in the construction of the budgets include the average size of a peasant farm, its productivity, the distribution of crops, family size, rents and taxes paid to the state, Church and feudal lords. The two factors that appear to have had the greatest impact on peasant budgets during the fifteenth and sixteenth centuries were the decrease in farm size and the sharp rise in grain prices in the sixteenth century. As a result, although comparison of the two models indicates a decrease in the level of commercialization of the average Polish peasant farm, the financial resources of Polish peasants actually grew.
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Stuart, Paul H. "A Century of Family Budget Counseling." Families in Society: The Journal of Contemporary Social Services 103, no. 1 (November 1, 2021): 101–13. http://dx.doi.org/10.1177/10443894211048442.
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This article will review family social work’s concern with budget counseling, an aspect of financial capability, during the century following World War I, based on articles appearing in the major family social work journal, Families in Society; publications of its sponsoring organization; standard budgets published with the participation of family social work agencies in many cities; handbooks and textbooks intended for social workers; and other sources.
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Bracci, Enrico. "Accountability and governance in social care: the impact of personalisation." Qualitative Research in Accounting & Management 11, no. 2 (June 10, 2014): 111–28. http://dx.doi.org/10.1108/qram-04-2014-0033.
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Purpose – The aim of the paper is to illustrate the changing structure of accountability under a new public governance agenda introduced in England to deliver social care through personal budgets. Design/methodology/approach – The paper draws on accountability and public governance literature, in particular, the accountability framework proposed by Hupe and Hill. The evidence was gathered from exploratory case studies conducted in two English County Councils. Findings – The introduction of personal budgets has modified the roles of the different actors involved in the co-production of social services. The case studies evidence changes in the accountability and governance process, particularly with respect to the personal budget regime that has devolved responsibility and accountability to the customer. Specifically, the customer's role has shifted and expanded in the accountability chain and thus developed into a partnership. Originality/value – This study is one of the first to analyse the relationship between the personalisation agenda in English social services and the relevant accountability mechanisms involved. Moreover, the paper refines the theoretical framework proposed by Hupe and Hill according to the different role the public now plays.
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Humenna, Y. H., and D. V. Storozhenko. "LOCAL LEVEL BUDGET FORMATION SYSTEM: THEORETICAL ASPECTS, TRENDS AND DEVELOPMENT PROSPECTS." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2021, no. 3 (2021): 222–33. http://dx.doi.org/10.21272/1817-9215.2021.3-25.
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This article is devoted to the study of the peculiarities of the functioning the system of budgeting local levels in Ukraine. The aim of the article is to study the theoretical aspects of the local budget system, to conduct the analytical assessment of trends in the functioning of local budgets and to study the prospects for their further development. Systematization of literature sources to determine approaches to the essential component of the local budget allowed defining the local budget as detailed plan for the use of financial resources, economic relations related to improving the social life of citizens. Based on the functional approach to regionalization of taxation, the scheme of the system of local budget formation has been formalized. It allows taking into account the influence of objective and subjective factors. The article considers the key tasks and vectors of the local budget system. As part of the analysis of current trends in the development of local budgets, the diagnosis of revenues and expenditures for the period from 2015 to 2020 is hold. The results of the analysis showed volatile dynamics in the comparability of revenues and expenditures of local budgets and provided an opportunity to obtain a comprehensive assessment of intergovernmental transfers from the budget of Ukraine for socio-economic development of regions to reduce their economic differentiation and ensure the implementation of state regional powers. The analysis of the revenue and expenditure part of the local budget of Ukraine allowed studying in more detail the peculiarities of local budget formation, identifying certain patterns and forming measures to prevent emerging problems in budget execution in the country. Taking into account the defined system of formation of local level budgets and the analysis of strengths and weaknesses of budgets functioning the basic directions of maintenance and perspective development of budgets of local levels are considered. These include: increasing tax and non-tax revenues to the budget due to the set of measures at the local and regional levels; increasing the level of efficiency of intergovernmental transfers; improving the methodological and practical aspects of encouraging economic entities to increase their own incomes.
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Sumskaya, T. V. "The Main Aspects of Financial Support of Local Governments in the Russian Federation." World of Economics and Management 19, no. 2 (2019): 99–115. http://dx.doi.org/10.25205/2542-0429-2019-19-2-99-115.
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For the effective functioning of local governments an important role is played by the sufficiency of the revenue base of local budgets. It is the municipal level of power in the Russian Federation that is responsible for the most important social expenditures of the state. The purpose of this work is to analyze the revenue sources of local governments, as well as the expenditures of municipal budgets in Russia in the framework of the sub-federal fiscal policy. A set of calculations based on materials from municipalities of the Russian Federation allows to determine the main directions of formation of revenues and expenditures of budgets of local governments, as well as assess the impact of the budget policy of regional authorities on incentives for the socio-economic development of municipalities. The analysis of budget revenues and expenditures by types of municipalities in Russia has been carried out in order to identify their budget solvency both in statics and in dynamics. The results of the study can be applied in studying the possibilities of improving budget policy in the direction of leveling and stimulating local governments to strengthen their own revenue base. It has been concluded that the improvement of intergovernmental relations should include measures to strengthen the tax potential of municipalities, which is impossible without ensuring stable fixed tax revenues for local budgets.
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Zhuravleva, Tatyana, Elena Semenova, and Olga Goltsova. "Financial Stability of Regional Budgets in Conditions of Cyclic Development of the Russian Economy. Part 2." Regionalnaya ekonomika. Yug Rossii, no. 4 (December 2021): 166–80. http://dx.doi.org/10.15688/re.volsu.2021.4.16.
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This article is devoted to financial stability assessment of regional budgets of the constituent entities of the Russian Federation in the conditions of cyclical development of the national economic system. The authors identified the regional budgets of the following regions of the Russian Federation as objects of research: Rostov region, Republic of Kalmykia and Orel region. Financial and economic performance of the administration of budgets of these territorial units for the period 2010–2019, which are reflected in the previous article (Part 1) of the authors, were taken as the subject. The purpose of the article is to reflect the features of the practical application of the methodology presented by the authors for the analysis of changes in the financial stability of regional budgets of specific regions against the background of the impact of external economic forces (decrease in world energy prices, sanctions to Russian companies and entrepreneurs). The relevance of the research topic is connected with the demand for a high-quality and objective financial analysis of the budgets of specific regions of the Russian Federation against the background of the general economic crisis affecting all the main spheres of society, as well as negatively influencing economic and social policy, both at federal and regional levels. When making generalized assessments and conclusions about the dynamics of changes in the level of financial stability of the regional budgets of Rostov region, the Republic of Kalmykia and Orel region, the authors suggested a system of indicators characterizing the budget in the following main areas: budget efficiency, financial stability, as well as the balance of the revenues and expenditures of the regional budget. On the basis of analytical research, the authors found that regions characterized as financially stable have the following features: presence of a highquality and well-functioning process of planning and administration of the regional budget; effective use of the potential of region’s industrial resource base; active investment in projects, both promising, profitable, and socially significant. In the course of the study of regions with a low level of financial independence (the Republic of Kalmykia and Orel region), the authors noted that the consistently worsening economic sphere in the Russian economy leads to an acceleration of the rates of the degradation of social and economic situation of the entire region, thereby reducing financial opportunities of the corresponding budget, what consequently results in the decrease in the quality of life of the population of the regions under analysis.
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Bier, Lisa. "Konzepte für kleine Budgets." Sozialwirtschaft 30, no. 5 (2020): 36–37. http://dx.doi.org/10.5771/1613-0707-2020-5-36.
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Auch für viele soziale Organisationen ist eine Präsenz in Social-Media-Angeboten erforderlich, wenn sie die Öffentlichkeit, Unterstützer und ihre Nutzer erreichen wollen. Wenn dies ohne großen Etat geleistet werden muss, kommt es um so mehr auf schlüssige Konzepte an.
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Stevens, Martin, John Woolham, Jill Manthorpe, Fiona Aspinall, Shereen Hussein, Kate Baxter, Kritika Samsi, and Mohamed Ismail. "Implementing safeguarding and personalisation in social work: Findings from practice." Journal of Social Work 18, no. 1 (May 28, 2016): 3–22. http://dx.doi.org/10.1177/1468017316652001.
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Summary This paper reports on part of a research study carried out in three local authority adult social care departments in England, which explored links between adult safeguarding and personalisation. The study included statistical analysis of data on safeguarding referrals and the take up of personal budgets and qualitative interviews with managers, social workers, other staff working on safeguarding and with service users. The paper reports the findings from 16 interviews with managers and social workers, highlighting their perspectives and experiences. Findings Five main themes emerged from our analysis: contexts and risk factors; views about risks associated with Direct Payments, approaches to minimising risk; balancing risk and choice; and weaving safeguarding and personalisation practice. Social workers identified similar ranges and kinds of risks to those identified in the national evaluation of Individual Budgets. They described a tension between policy objectives and their exercise of discretion to assess and manage risks. For example, some described how they would discourage certain people from taking their personal budget as a Direct Payment or suggest they take only part of a personal budget as a Direct Payment. Application This exploratory study supports the continued need for skilled social workers to deliver outcomes related to both safeguarding and personalisation policies. Implementing these policies may entail a new form of ‘care and control’, which may require specific approaches in supervision in order to ensure good practice is fostered and positive outcomes attained.
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Xiao, Mingyu, Yuchao Song, and Bakh Khoussainov. "Multi-Unit Auction in Social Networks with Budgets." Proceedings of the AAAI Conference on Artificial Intelligence 36, no. 5 (June 28, 2022): 5228–35. http://dx.doi.org/10.1609/aaai.v36i5.20458.
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We study multi-unit auctions in social networks, where each buyer has a fixed budget and can spread the sale information to the network neighbors. We design a mechanism encouraging buyers to report their valuations truthfully and spread the sale information. Our design uses the idea of the clinching mechanism to decide the transaction price and can be viewed as a network version of the mechanism. Most of the previous clinching mechanisms search for the transaction prices by increasing the current price. Our mechanism directly computes the transaction prices in polynomial time. Furthermore, the mechanism applies a technique to iteratively activate new buyers in the network. This ensures utility preservations of the buyers and benefits the seller. We prove key properties of our mechanism, such as no-positive-transfers, individual rationality, incentive compatibility, non-wastefulness and social welfare preservation.
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Cascón, J. M., T. González-Arteaga, and R. de Andrés Calle. "Reaching social consensus family budgets: The Spanish case." Omega 86 (July 2019): 28–41. http://dx.doi.org/10.1016/j.omega.2018.06.015.
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Ron, Aviva. "Government Participation in social security health insurance budgets." International Social Security Review 39, no. 1 (January 1986): 52–63. http://dx.doi.org/10.1111/j.1468-246x.1986.tb00606.x.
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Jones, Rodney. "Financial risk in health and social care budgets." British Journal of Healthcare Management 25, no. 2 (February 2, 2019): 79–84. http://dx.doi.org/10.12968/bjhc.2019.25.2.79.
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Silver, Howard J. "Budgets for social and behavioral science research: 2000." Society 37, no. 1 (November 1999): 56–87. http://dx.doi.org/10.1007/bf02686038.
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Gibbs, Nancy J. "Collection assessment and acquisitions budgets." Library Acquisitions: Practice & Theory 19, no. 1 (March 1995): 131–32. http://dx.doi.org/10.1016/0364-6408(95)90161-2.
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Kuznetsova, A., V. Boronos, О. Zakharkin, and R. Chukhno. "ANALYSIS OF FINANCIAL SELF-SUFFICIENCY OF LOCAL BUDGETS ON THE EXAMPLE OF SUMY REGION." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2020): 156–63. http://dx.doi.org/10.21272/1817-9215.2020.3-17.
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The analysis of publishing activity on the formation and implementation of local budgets in terms of ensuring their financial self-sufficiency has shown an increase in recent scientific interest in this issue, which indicates its relevance. This interest is especially important in the context of decentralization budget reforms in recent years. Thus, the purpose of this study is to analyze the self-sufficiency of local budgets in terms of decentralization reforms of the budget system and new conditions for the formation of the revenue side of local budgets. In the process of performing the tasks of the work the methods of economic, system and comparative analysis and synthesis were used. The analysis of statistical data on the indicators of the revenue side of local budgets was carried out using calculation-analytical, graphical methods. The paper analyzes the main definitions of the concept of financial self-sufficiency, and determines that most of them are based on the resource approach and assume the availability of sufficient financial resources to meet the economic and social needs of the region. Amendments to the Budget Code provide for the redistribution of tax revenues in favor of local budgets in terms of personal income tax, excise tax, income tax and other taxes. The analysis of the structure of the consolidated budget of Sumy region showed that the key source of formation of its revenue part is the receipt of funds from the personal income tax and local taxes. At the same time, revenues from these sources have increased significantly in recent years, primarily due to the growth of the minimum wage, as well as the intensification of entrepreneurial activity. The analysis of the volumes of local taxes and fees by cities of oblast subordination showed that the largest volumes of revenues are brought by the single tax and payment for land. As an indicator of the level of financial self-sufficiency of local budgets, it is proposed to use the share of own revenues in the total amount of budget revenues. According to which indicator a comparative analysis of the consolidated budgets of Sumy, Kharkiv and Poltava regions was conducted and it was determined that Kharkiv region has the highest level of financial self-sufficiency.
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Polishchuk, Vadym. "TREASURY FORM OF BUDGETS SERVICING OF UKRAINE IN THE CONTEXT OF ENSURING A BALANCED FINANCIAL POLICY." Socio-Economic Research Bulletin, no. 3-4(78-79) (November 30, 2021): 108–21. http://dx.doi.org/10.33987/vsed.3-4(78-79).2021.108-121.
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The article investigates the main problems of the treasury system of the execution of state and local budgets. The subject of the study is the treasury service of state and local budgets in the context of ensuring a balanced financial policy. The goal is to study how much the treasury service of budgets in Ukraine has changed over the past years. It is also worth to offer possible ways to improve the treasury service of budgets of different levels in the context of providing balanced financial policies. The study methodology involves the use of the following methods of empirical research methods (observation, comparison), methods of theoretical research (climbing from abstract to concrete), general methods used both on empirical and theoretical level of research (abstraction and concretization, analysis, synthesis, induction, deduction, analogy) and others. The systematization of literary sources and approaches to the treasury form of service of the budgets of Ukraine in the context of ensuring a balanced financial policy showed that most domestic scientists who dealt with this issue were considered separate areas of service of budgets. The relevance of solving this scientific problem is that the treasury form of service of the budgets of Ukraine is mainly considered technically, which in many cases does not allow it to apply it in the context of providing balanced financial policies as an effective tool for implementing the state policy. The results of the study are: the theoretical approach to the issues of treasury maintenance of budgets of different levels is considered; the interaction of the bodies of the State Treasury of Ukraine with budget funds and in the context of decentralization of power is investigated; the implementation of revenues and social expenditures of the State Budget of Ukraine is analyzed. The originality of the study, and this is its practical value, it has been proposed to improve the control over the expenditure of budget funds and the modernization of the qualitative level of service by the state treasury authorities. Research conclusions are as follows: empirically confirmed and theoretically proved that the existing prospects for improving the treasury form of service of the budgets of Ukraine in the context of ensuring a balanced financial policy. The results of the study may be useful for financiers-practitioners, representatives of academic circles, students, all who are interested in treasury budget service.
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Lexer, D., K. Hagen, R. Palme, J. Troxler, and S. Waiblinger. "Time budgets and adrenocortical activity of cows milked in a robot or a milking parlour: interrelationships and influence of social rank." Animal Welfare 18, no. 1 (February 2009): 73–80. http://dx.doi.org/10.1017/s0962728600000087.
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Abstract Adrenocortical activity and time budgets in a robotic milking system in two variants of cow traffic (partially forced, free) were compared with a conventional milking system, focusing on the relationships between adrenocortical activity, time budgets, and social rank of the cows. Both groups were housed in identical conditions and consisted of 30 cows each. Within each experiment, direct observations of social behaviour and 24-hour video recordings were conducted during six two-day blocks. We calculated the dominance value and the time budget (‘lying’, ‘feeding’, ‘other activity’) of each cow. Faeces from each cow were collected to determine the concentration of cortisol metabolites (CCM) as an indicator of baseline adrenocortical activity and possible chronic stress. Analysis of CCM and time budgets did not indicate any adverse effects of the robotic milking system, with one exception: under partially-forced cow traffic, cows of low social rank had longer waiting times in front of the robot. Considering the fact that the number of cows milked by the robot was less than half of that recommended by the manufacturers, our results do not exclude the possibility that a higher stocking rate may lead to further adverse effects.
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Lykova, L. N. "Eight Months of 2022 for the Consolidated Budgets of the Subjects of the Russian Federation and Prospects for the Budget Triennial." Federalism 27, no. 4 (January 9, 2023): 68–86. http://dx.doi.org/10.21686/2073-1051-2022-4-68-86.
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The change in the geopolitical situation and the increase in economic sanctions against the Russian economy in the first eight months of 2022 did not lead to a serious deterioration in the budget results for regional budgets. Receipts of the total amount of revenues of the consolidated budgets of the subjects of the Russian Federation and key tax revenues grew faster than the rate of inflation. There is a gradual deterioration in the situation with the receipt of corporate income tax in regional budgets starting from May of this year. Personal income tax receipts are growing, but mainly due to payments from high-income categories of the population. In the conditions of growing price volatility on world markets, the factor of industry specialization of the region is gaining an increasing influence on the differentiation of regional budget revenues. Changes in tax legislation coming into force from 2023 may result in the redistribution of some of the revenues of regional budgets in favor of the federal budget. There is a tendency to reduce tax revenues in relatively prosperous regions. The planned reduction of federal transfers in real terms and relative to GDP will mainly affect the problem regions — their main recipients. This will inevitably lead to an aggravation of problems with the fulfillment of growing social obligations in all categories of regions.