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.

scholarly journals Development trends of local taxes in the system of local budgets in Ukraine

2020 ◽  
Vol 8 (1) ◽  
pp. 104-111 ◽  
Author(s):  
Julia Glushchenko ◽  
Natalia Kozhalina
Keyword(s):  
Transfer Payments ◽  
Local Taxes ◽  
Local Taxation ◽  
Democratic State ◽  
Effective Performance ◽  
Effective System ◽  
The Subject ◽  
Local Budget ◽  
Medium Businesses ◽  
Taxation System

Effective system of local self-government is a key to the successful development of a democratic state. It should be aimed at ensuring the effective performance of functions by the authorities, creating environment for obtaining quality services by citizens, and introducing and expanding the system of local taxes.Local taxes make the financial basis for the activities of local self-government bodies. However, nowadays, the lack of their volume and revenue instability are considered as a matter of national concern. Funding of state delegated powers, which is mainly due to transfer payments, is characterized by the delayed receipt of revenues and the lack of revenue in terms of targets, thereby creating problems with financing from local budgets.The article investigates the essentials of local taxation in the system of local budgets in Ukraine. It also summarizes methodological approaches to determining the nature of local taxes, clarifies their fiscal role in the local tax system and local budgets, and analyzes the existing practice of formation and implementation of local taxes in local budget revenues. Besides, prospective lines of improvement of the local taxation system are investigated and recommendations for its development are elaborated. Also, the subject to reform of the system of tax and budgetary relations was substantiated; changes in some administration mechanisms, the list expansion due to environmental fees and strengthened control over the unshadowing of small and medium businesses were offered.

Work Life Balance and Job Satisfaction - A Structural Equation Modeling

GIS Business ◽  
2019 ◽  
Vol 14 (6) ◽  
pp. 156-162
Author(s):  
Dr. D. Shoba ◽  
Dr. G. Suganthi
Keyword(s):  
Job Satisfaction ◽  
Structural Equation ◽  
Well Being ◽  
Work Life ◽  
Work Life Balance ◽  
Equation Modeling ◽  
Subjective Well Being ◽  
Life Balance ◽  
Study Results

Work-Life balance has its importance from ancient days and the concept is very old, from the day the world has been created. There was a drastic change that has occurred in the market of teachers and their personal profiles. There are tremendous changes in various families which have bartered from the ‘breadwinner’ role of traditional men to single parent families and dual earning couples. This study furnishes an insight into work life balance and job satisfaction of teachers working in School of Villupuram District. The sample comprises of 75 school teachers from Government and private schools in Villupuram District. The Study results that there is increasing mediating evidence in Work-life balance as well as Job satisfaction of teachers are not affected by the type of school in which they are working. Job satisfaction or Pleasure of life will be affected as a whole by Work life balance of an individual which is the main which can be calculated by construct of subjective well being.

Acculturative stress and life satisfaction of Chinese rural-to-urban migrants

2020 ◽  
Vol 48 (11) ◽  
pp. 1-11
Author(s):  
Dekuo Liang ◽  
Lei Wang ◽  
Liying Xia ◽  
Dawei Xu
Keyword(s):  
Social Support ◽  
Life Satisfaction ◽  
Acculturative Stress ◽  
Perceived Social Support ◽  
Well Being ◽  
Self Esteem ◽  
Construction Sites ◽  
Urban Migrants ◽  
Study Results ◽  
The Relationship

Little is known regarding the life satisfaction of rural-to-urban migrants in China. In this study we assessed whether self-esteem and perceived social support mediated the association between rural-to-urban migrants' acculturative stress and life satisfaction. We use convenience sampling to recruit 712 migrants who were employed at construction sites in Nanjing for the study. Results reveal that acculturative stress was negatively related to self-esteem, perceived social support, and life satisfaction; self-esteem was positively associated with perceived social support and life satisfaction; and perceived social support was a significant and positive predictor of life satisfaction. In addition, we found that self-esteem and perceived social support partially mediated the relationship between acculturative stress and life satisfaction. Our findings provide a better understanding of life satisfaction over the course of migration, and add to knowledge of psychological well-being and mental health among rural-to-urban migrants in China.

scholarly journals Liminality and Child Labour: Experiences of School Aged Working Children with Implications for Community Education in Africa

2021 ◽  
Vol 10 (3) ◽  
pp. 93
Author(s):  
Okechukwu Stephen Chukwudeh ◽  
Akpovire Oduaran
Keyword(s):  
Peer Influence ◽  
Community Education ◽  
Well Being ◽  
Child Labour ◽  
Negative Consequences ◽  
The Sustainable Development ◽  
Informal Market ◽  
Working Children ◽  
Study Results ◽  
Southwest Nigeria

Background: Liminality brings confusion among children as they cannot progress to the next stage of life, neither could they regress to their previous state of events. The situation is precarious for socioeconomic deprived children in Africa as it cast aspersion on their career, health and well-being. The study, therefore, examines the experiences’ of children who were supposed to be in school but were observed working at the informal market space in Africa. Methods: Qualitative data was collected through referral and non-discriminative snowballing. Fourty-eight participants (48-KII 2, IDI 10, FGD 6–6 person per group, total 36) from Aleshinloye and Bodija markets in Southwest Nigeria were included in the study. Results: Parental poverty, poor education facilities, peer influence, and the frequent strike by education institutions (pre-tertiary and tertiary) were implicated for the prevalence of child labour in the informal market space in Southwest Nigeria. Conclusions: The negative consequences of the liminality stage far outweigh the positive. Therefore, there is a need for conscientious efforts by community leaders, parents, and relevant stakeholders in the society to eradicate snags within the liminality of children’s education in order to curb child labour. This is necessary to achieve the sustainable development goals by 2030.

scholarly journals Decision Support for the (Inter-)Basin Management of Water Resources Using Integrated Hydro-Economic Modeling

Hydrology ◽  
2021 ◽  
Vol 8 (1) ◽  
pp. 42
Author(s):  
Gerald Norbert Souza da Silva ◽  
Márcia Maria Guedes Alcoforado de Moraes
Keyword(s):  
Decision Support ◽  
Water Resources ◽  
Water Allocation ◽  
Hydrological Modeling ◽  
Well Being ◽  
Water Transfer ◽  
Economic Modeling ◽  
Trade Offs ◽  
Study Results

The development of adequate modeling at the basin level to establish public policies has an important role in managing water resources. Hydro-economic models can measure the economic effects of structural and non-structural measures, land and water management, ecosystem services and development needs. Motivated by the need of improving water allocation using economic criteria, in this study, a Spatial Decision Support System (SDSS) with a hydro-economic optimization model (HEAL system) was developed and used for the identification and analysis of an optimal economic allocation of water resources in a case study: the sub-middle basin of the São Francisco River in Brazil. The developed SDSS (HEAL system) made the economically optimum allocation available to analyze water allocation conflicts and trade-offs. With the aim of providing a tool for integrated economic-hydrological modeling, not only for researchers but also for decision-makers and stakeholders, the HEAL system can support decision-making on the design of regulatory and economic management instruments in practice. The case study results showed, for example, that the marginal benefit function obtained for inter-basin water transfer, can contribute for supporting the design of water pricing and water transfer decisions, during periods of water scarcity, for the well-being in both basins.

scholarly journals Pollination Potential in Portugal: Leveraging an Ecosystem Service for Sustainable Agricultural Productivity

Land ◽  
2021 ◽  
Vol 10 (4) ◽  
pp. 431
Author(s):  
Caroline Wentling ◽  
Felipe S. Campos ◽  
João David ◽  
Pedro Cabral
Keyword(s):  
Land Management ◽  
Management Practices ◽  
Production Systems ◽  
Local Level ◽  
Well Being ◽  
Food Sources ◽  
Pollination Services ◽  
Pollinator Abundance ◽  
Study Results ◽  
Administrative Boundary

As urbanization and agriculture increase worldwide, habitats and food sources for wild pollinators are often fragmented or destroyed. As wild pollinators contribute both resilience and variety to agricultural fields, it is desirable to implement land management practices that preserve their well-being and ability to contribute to food production systems. This study evaluates continental Portugal for its change in suitability to host bee’s pollinator species (Apis mellifera) from 1990 to 2018. It uses the InVEST crop pollination modeling tool and CORINE Land Cover, as well as parameterization to produce pollinator abundance and supply maps. These are generalized to municipality boundaries to provide actionable insights to farmers and policymakers and strengthen land management practices. It finds that the potential for pollination services is growing, with averages of both pollinator abundance and supply indices improving by 8.76% across the continental territory in 28 years. The study results are validated using another pollination index derived from a study that is based on expert opinion and field sampling in a sub-region of Portugal. This method of aggregation of model results and comparison of the percent difference by administrative boundary has the potential to better inform both policymakers and farmers about the pollination potential on a local level, as well as inspire interventions for future productivity.

scholarly journals Monitoring Health Parameters of Elders to Support Independent Living and Improve Their Quality of Life

Sensors ◽  
2021 ◽  
Vol 21 (2) ◽  
pp. 517
Author(s):  
Ilia Adami ◽  
Michalis Foukarakis ◽  
Stavroula Ntoa ◽  
Nikolaos Partarakis ◽  
Nikolaos Stefanakis ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Independent Living ◽  
Elderly Population ◽  
Well Being ◽  
The Elderly ◽  
Chronic Illnesses ◽  
Age Related ◽  
Self Sufficiency ◽  
Health And Well Being

Improving the well-being and quality of life of the elderly population is closely related to assisting them to effectively manage age-related conditions such as chronic illnesses and anxiety, and to maintain their independence and self-sufficiency as much as possible. This paper presents the design, architecture and implementation structure of an adaptive system for monitoring the health and well-being of the elderly. The system was designed following best practices of the Human-Centred Design approach involving representative end-users from the early stages.

Voluntary simplicity: a content analysis of consumer comments

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Petek Tosun ◽  
Selime Sezgin
Keyword(s):  
Content Analysis ◽  
Word Frequency ◽  
Frequency Analysis ◽  
Personal Growth ◽  
Well Being ◽  
Three Dimensions ◽  
Content Type ◽  
Less Is More ◽  
Self Sufficiency ◽  
Meaningful Experiences

Purpose The voluntary simplification (VS) movement has stemmed from Western societies and gained momentum in the 1980s, but the trend has failed to become a primary perspective for most consumers. The accompanying concepts of conscious consumption, minimalism and accepting that sometimes “less is more” are still vivid in the digital era. The purpose of this study is to provide a deep and recent understanding of the consumer comments about minimalism in Turkey and examine their associations with the prominent themes in the VS literature. Design/methodology/approach Consumer comments posted on online platforms were analyzed by content analysis and word frequency analysis. Findings Consumer comments were in parallel to the themes in the VS literature and were classified under personal growth, material simplicity, sustainability, proper technology usage and self-sufficiency categories. Personal growth, material simplicity and sustainability were the first three dimensions mentioned. The prominent sub-themes that emerge from data were psychological well-being, inner peace, freedom, meaningful experiences and getting rid of belongings. A word frequency analysis pointed out that “life” and “owning” were the evident words in the personal growth category, “purchasing things” were mostly mentioned in the material simplicity category and “plastic litter” and “excessive consumption” were the prominent concerns in the sustainability category. Originality/value VS required further research in different national contexts. Besides, an analysis of the dimensions of VS was needed. This study contributes by providing recent and rich findings from a developing country, connecting them with the VS themes in the literature and suggesting a conceptual framework enriched by sub-themes that emerged from data.

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