scholarly journals Prospects for decentralization in Ukraine: the experience of Poland

2021 ◽  
Vol 7 (1) ◽  
pp. 47-61
Author(s):  
Iryna Kostetska
Keyword(s):  
Financial Resources ◽  
Government Reform ◽  
Regional Features ◽  
Current State ◽  
Key Issues ◽  
Reform Processes ◽  
Local Budget ◽  
Financial Base ◽  
Basic Level ◽  
Budget Revenue

This article is an overview of local government reform processes in Ukraine. We focus on two key issues - the current state of decentralization and the problems of its further implementation. It is necessary to ensure a decentralization process that includes legislation, organization and society at the same time. We paid special attention to the process of creation of amalgamated territorial communities and highlighted its advantages and future risks. We also analysed such issues as local budget revenue in the context of decentralization of financial resources, problems of creating the financial base of local communities. Finally, the regional features of the association of territorial communities and problems with shaping the basic level of local self-government in Ukraine were analysed.

scholarly journals Developing Organization and Management of Municipal Revenues in the Russian Federation

2020 ◽  
Vol 17 (6) ◽  
pp. 118-127
Author(s):  
I. G. Zotovich ◽  
M. N. Lukyanova
Keyword(s):  
Critical Analysis ◽  
Digital Technologies ◽  
Analysis Method ◽  
Municipal Administration ◽  
Organization And Management ◽  
The Russian Federation ◽  
Local Budget ◽  
Financial Base ◽  
The Impact ◽  
Budget Revenue

Budget revenues of public-legal institutions form the financial base providing bodies of state power and local selfgovernance with cash necessary to perform their authorities on organizing overall development of economic and social spheres of territories. The article studies conditions of shaping budget revenue of municipal bodies and analyzes difficulties of municipal budget filling in view of national legislation. Problems in municipal administration work are shown, which are envisaged by the absence of stimuli to effective and efficient functioning of municipal clerks. Practices of participation (people’s) budgeting are described and the impact of this tool on budget revenue shaping is estimated. The article demonstrates possibilities of concession agreements and contracts of state-private partnership, which can decrease the burden on the municipal budget connected with projects dealing with repair and reconstruction of property. On the basis of materials studied by methods of comparative analysis, structural and dynamic analysis of local budget revenues, critical analysis, method of searching for new scientific categories and concepts, logical and deductive methods recommendations were worked out on issues of regulating the missing revenues (tax expenses) and introduction of digital technologies of tax administration.

scholarly journals FORMATION OF LOCAL BUDGET REVENUES IN THE CONDITIONS OF DECENTRALIZATION OF FINANCIAL RESOURCES

2018 ◽  
pp. 19-27
Author(s):  
Natalia TRUSOVA ◽  
Olena SYZONENKO
Keyword(s):  
Economic Development ◽  
Quality Management ◽  
Financial Resources ◽  
Local Authorities ◽  
Successful Development ◽  
Socio Economic Development ◽  
Local Budget ◽  
Decentralization Reform ◽  
Financial Base

Introduction. Increasing the profitability of local budgets is an important issue on the way to the plundering of territorial communities, because local budgets take the main place in the socio-economic development of the territories. Particular relevance of this issue comes in terms of decentralization reform, which gives new opportunities for increasing thefinancial base of local budgets. Purpose. The purpose of the paper is to identify the peculiarities of the formation of revenues of local budgets of Ukraine in the conditions of decentralization of financial resources. Results. The theoretical questions of formation of the revenue part of local budgets are considered. The structure of the distribution of tax and non-tax revenues between the levels of the budget system of Ukraine, the role of inter-governmental transfers in the system of budget revenues of the combined terri-torial communities are investigated. The influence of decentralization reform on formation of the revenue part of local budgets is determined. Conclusions. The changes that have been made to the budget legislation in the process of decentralization reform have affected the structure of distribu-tion and source of local budgets, and strengthened the financial base of local authorities. However, it is precisely from the efforts of local self-government, the adoption of quality management decisions depends on the rational and effi-cient use of budget funds and the successful development of the community.

scholarly journals Biomarkers of Angiogenesis and Neuroplasticity as Promising Clinical Tools for Stroke Recovery Evaluation

2021 ◽  
Vol 22 (8) ◽  
pp. 3949
Author(s):  
Lidia Wlodarczyk ◽  
Rafal Szelenberger ◽  
Natalia Cichon ◽  
Joanna Saluk-Bijak ◽  
Michal Bijak ◽  
...  
Keyword(s):  
Clinical Practice ◽  
Stroke Recovery ◽  
Clinical Scales ◽  
Recovery Processes ◽  
Recovery Potential ◽  
Current State ◽  
Standard Procedures ◽  
Key Issues ◽  
Clinical Tools ◽  
Selection Of

Several key issues impact the clinical practice of stroke rehabilitation including a patient’s medical history, stroke experience, the potential for recovery, and the selection of the most effective type of therapy. Until clinicians have answers to these concerns, the treatment and rehabilitation are rather intuitive, with standard procedures carried out based on subjective estimations using clinical scales. Therefore, there is a need to find biomarkers that could predict brain recovery potential in stroke patients. This review aims to present the current state-of-the-art stroke recovery biomarkers that could be used in clinical practice. The revision of biochemical biomarkers has been developed based on stroke recovery processes: angiogenesis and neuroplasticity. This paper provides an overview of the biomarkers that are considered to be ready-to-use in clinical practice and others, considered as future tools. Furthermore, this review shows the utility of biomarkers in the development of the concept of personalized medicine. Enhancing brain neuroplasticity and rehabilitation facilitation are crucial concerns not only after stroke, but in all central nervous system diseases.

Second language structural priming: A critical review and directions for future research

2017 ◽  
Vol 34 (4) ◽  
pp. 539-552 ◽  
Author(s):  
Carrie N. Jackson
Keyword(s):  
Second Language ◽  
Future Research ◽  
Structural Priming ◽  
Cognitive Mechanisms ◽  
L2 Acquisition ◽  
Current State ◽  
Current Review ◽  
Open Questions ◽  
Key Issues ◽  
State Of Research

The last 15 years has seen a tremendous growth in research on structural priming among second language (L2) speakers. Structural priming is the phenomenon whereby speakers are more likely to repeat a structure they have recently heard or produced. Research on L2 structural priming speaks to key issues regarding the underlying linguistic and cognitive mechanisms that support L2 acquisition and use, and the extent to which lexical and grammatical information are shared across an L2 speaker’s languages. As the number of researchers investigating L2 priming and its implications for L2 learning continues to grow, it is important to assess the current state of research in this area and establish directions for continued inquiry. The goal of the current review is to provide an overview of recent research on within-language L2 structural priming, with an eye towards the open questions that remain.

scholarly journals Women in oncology pharmacy leadership: A white paper

2019 ◽  
Vol 26 (1) ◽  
pp. 175-186
Author(s):  
Alexandra Shillingburg ◽  
Laura B Michaud ◽  
Rowena Schwartz ◽  
Jaime Anderson ◽  
David W Henry ◽  
...  
Keyword(s):  
Leadership Development ◽  
White Paper ◽  
Gender Disparity ◽  
Professional Organizations ◽  
Leadership Roles ◽  
Leadership Positions ◽  
Call To Action ◽  
Current State ◽  
Key Issues ◽  
Development Committee

Gender disparity exists in leadership roles within healthcare. While the majority of the healthcare workforce is comprised of women, significantly fewer women occupy leadership positions, particularly at executive and board levels. As the field of oncology pharmacy continues to rapidly expand and evolve, an assessment of the current state of women in oncology pharmacy leadership roles is vital to the growth and development of the profession. In the fall of 2017, the Hematology/Oncology Pharmacy Association (HOPA) hosted a summit to explore leadership issues facing women in oncology pharmacy which have the potential to affect our membership and our profession. This meeting included invited participants from across the fields of oncology and pharmacy and was part of HOPA’s strategic leadership initiative developed through the work of the HOPA Leadership Development Committee in 2016. This promotes a primary goal of HOPA, which is to support oncology pharmacists as they assume leadership roles within their practices and within healthcare to assure oncology pharmacy is integrated into cancer care. The purpose of this white paper is to (1) summarize key issues that were identified through a membership survey; (2) review ongoing efforts to address the needs of female oncology pharmacists in leadership development; (3) serve as a call to action for individuals and professional organizations to assist with and disseminate these efforts and highlight available resources, and (4) to provide practical steps to meet the needs of individuals, training programs, and institutions/employers.

Current State of Knowledge: Implications for Developmental Research—Key Issues

2007 ◽  
Vol 28 (6) ◽  
pp. 773-777 ◽  
Author(s):  
Laurie S. Eisenberg ◽  
Judith E. Widen ◽  
Christine Yoshinaga-Itano ◽  
Susan Norton ◽  
Donna Thal ◽  
...  
Keyword(s):  
Developmental Research ◽  
Current State ◽  
Key Issues

scholarly journals The debate between postmodernism and historiography: An accounting historian’s manifesto

2016 ◽  
Vol 22 (1) ◽  
pp. 29-43 ◽  
Author(s):  
Thomas N Tyson ◽  
David Oldroyd
Keyword(s):  
Accounting History ◽  
Current State ◽  
Key Issues

Garry Carnegie recently concluded that ‘the key development in accounting historiography between 1983 and 2012 has been the advent of new accounting history’. We agree and believe that the debate in accounting reflects a greater debate between postmodern and traditional historians – one which questions both the nature of historiography and the historian’s role in society. As a participant in this debate, Michael Gaffikin criticized traditionalists (in accounting) for failing to assess developments in the general history literature. This article responds to Gaffikin’s critique. We initially describe the key issues in the debate between postmodern and traditional historians. We review the current general history literature and then recount how the debate played out in three distinct episodes in accounting historiography in which the authors directly participated. We conclude by assessing the current state of accounting historiography.

scholarly journals Formation of Financial Self-Sufficiency for Local Budgets in Ukraine: Problems and Prospects of Increasing the Revenue Base

2020 ◽  
pp. 6-17
Author(s):  
ANZHELA YA. KUZNYETSOVA ◽  
LIUDMYLA S. ZAKHARKINA ◽  
VOLODYMYR M. NOVIKOV ◽  
RUSLANA YU. CHUKHNO
Keyword(s):  
Dynamic Analysis ◽  
Well Being ◽  
Structural Dynamic ◽  
Local Taxation ◽  
Self Sufficiency ◽  
Study Results ◽  
Local Budget ◽  
Community Budget ◽  
Taxation System ◽  
Budget Revenue

The guarantee for stable development of the local community's well-being creates conditions to ensure the financial self-sufficiency for local budgets. Today it is urgent to improve the theoretical and practical approaches to forming the local budget revenue to ensure the necessary financial self-sufficiency level for local budgets. Thus, the purpose of this research is to investigate the level of financial self-sufficiency for local budgets in Ukraine in 1998−2019 by analyzing the revenue side of these budgets. The research used methods of economic, systemic, and structural dynamic analysis. The paper compares different approaches to defining the concept of “financial self-sufficiency for local budgets”. It is determined that the community's success depends on the level of its financial self-sufficiency, which is possible only when the community has financial resources fully to implement local budgets in terms of expenditures. Structural and dynamic analysis of the local budget revenue in Ukraine for 1998-2019 is carried out to assess the level of financial self-sufficiency for local budgets in Ukraine as a whole. The study results indicate the state measures correctness in the reforming of the local taxation system in 2010 and budget decentralization in 2015. However, these measures must be fully implemented and systemic. Conclusions: the composition and structure of the revenues of the local budgets are continually changing, due to the constant changes in the tax system of Ukraine and the state’s efforts to solve the problem of generating local budget revenues, not due to the development of local taxation, but via official transfers. In such conditions, the self-sufficiency of local budgets does not receive the appropriate level. Local budgets are formed on the principle of minimum execution. However, the local taxation system development and the significant increase in tax revenues from local taxes since 2015 allow us to make optimistic forecasts for the growth of the financial self-sufficiency level for local budgets in the future. Keywords: self-sufficiency, community, budget, taxes.

Counseling in Developing Countries: Turkey and India as Examples

2005 ◽  
Vol 27 (2) ◽  
pp. 149-160 ◽  
Author(s):  
Shonali Raney ◽  
Deniz Canel Çinarba s
Keyword(s):  
Mental Health ◽  
Developing Countries ◽  
Mental Health Counseling ◽  
Financial Resources ◽  
Mental Health Counselors ◽  
Research Projects ◽  
Cultural Characteristics ◽  
Health Counseling ◽  
Current State

Turkey and India are developing countries with unique cultural characteristics. The current state of mental health counseling in Turkey and India necessitates new laws, indigenous approaches, adaptations of culture-sensitive approaches, and research projects to validate such approaches. It is the job of mental health counselors to accomplish such complicated and trying tasks in the absence of social and financial resources.

Provision of state and municipal services in Russia: the current state and main directions for improving

Servis plus ◽  
2015 ◽  
Vol 9 (2) ◽  
pp. 3-10
Author(s):  
Людмила Гаврилова ◽  
Lyudmila Gavrilova
Keyword(s):  
Public Administration ◽  
Social Services ◽  
Unsolved Problem ◽  
Legal Regulation ◽  
Municipal Services ◽  
Administrative Reforms ◽  
Current State ◽  
Key Issues ◽  
Services Innovation

In today´s world there is urgency to improving the scope of government (municipal) services, updating their delivery mechanisms by bringing them in line with modern requirements of society, under the influence of the rapidly developing information technology. State policy in Russia in the sphere of state (municipal) services includes a range of activities, the implementation of which aimed at improving the legal regulation of this sector, the introduction of new forms of state (municipal) services, streamlining the organization of supply and improving the quality of the services. These activities are implemented in stages within the framework of state reforms that are going on in Russia for more than a decade. The article analyzes a specific budget measures and administrative reforms in state (municipal) services. The analysis of the concepts "public service" and "public function" within the legal format allowed the author to distinguish between measures to improve the organization of state (municipal) social services provided by the state (municipal) institutions and public services provided directly by state executive bodies ( "administrative " services). For example, in the area of social services the ratio of the planned amount of state (municipal) services and their financial security remain key issues. In order to improve "administrative" services innovation in recentyears are rapidly introduced new forms of delivery of these services, which are key objectives of the possibility of application for state (municipal) services in electronic form, as well as creating a network of institutions authorized for the provision of public ( municipal) "administrative" services — multipurpose centers. However, the general unsolved problem within the scope of public administration (municipal) services is improving their quality and accessibility.

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