THE REFORM STRATEGY OF NATIONAL FINANCE: DEVELOPMENT DIRECTIONS IN BELARUS

2020 ◽  
Vol 6 (2) ◽  
pp. 209-224
Author(s):  
Elena F. KIREEVA
Keyword(s):  
Fiscal Policy ◽  
Organizational Support ◽  
Financial Management ◽  
Negative Impact ◽  
Integrated Approach ◽  
Legal Framework ◽  
Policy Formation ◽  
Information Support ◽  
Financial Flows ◽  
Fiscal System

The article considers the problem of reforming national finances at the present stage of economic development, taking into account the features of the functioning of the national economy and fiscal threats. The purpose of this work is to determine the strategy for reforming the fiscal system and substantiate the main directions of its development. The relevance of the study is due to an integrated approach to the formation of fiscal policy, including both its main components: tax, budget, debt policies, and the need to improve the mechanism to ensure their effectiveness. To implement this mechanism, it is necessary to use both innovative methods of planning and forecasting fiscal flows, and to modernize the legal framework that strengthens the foundations of managerial decisions in the field of finance. Based on the goal, a comparative assessment of the forecast and actual scenarios of the development of fiscal relations in the republic was carried out, the most acute points of fiscal policy formation were analyzed: social payments, tax administration, budget financing, debt obligations, information support for the movement of financial flows. Based on the results of the research conducted in the article, conclusions and suggestions are made regarding all areas of improving fiscal policy as the basis for ensuring an effective national financial management strategy. Priority measures have been identified to reduce the negative impact of risks on the stability of the fiscal system. Instruments of regulatory impacts on negative economic and social trends are determined by the choice of areas of strategic management and the mechanism of their organizational support. Scientific novelty lies in the substantiation of a set of elements of fiscal policy as the basis for developing a strategy for managing national finances that takes into account the increase in the social and economic efficiency of using the financial resources of the state.

scholarly journals Organizational and economic mechanism of assessment property objects of JSC «Ukrainian railways»

2019 ◽  
Vol 9 (5) ◽  
Author(s):  
Maryna Potetiuieva
Keyword(s):  
Organizational Support ◽  
Supply And Demand ◽  
Integrated Approach ◽  
Integrated System ◽  
Information Support ◽  
Joint Stock Company ◽  
Railway Transport ◽  
Stock Company ◽  
Economic Mechanism ◽  
Authorized Capital

The article is devoted to the study of the problems of the formation of the organizational and economic mechanism for assessing property objects of railway transport enterprises in modern conditions of development of the domestic economy. It is proposed to adhere to such basic principles when assessing the property of railway transport enterprises: utility, supply and demand, substitution, expectation, marginal contribution performance, most efficient use, additional effect, multiple approaches and diversity. The methodological approaches and property valuation methods used in the valuation of property of railway transport enterprises are analyzed in detail. It has been established that the organizational and economic mechanism for assessing property objects of railway transport in order to form the authorized capital of JSC “Ukrainian railways” includes a set of organizational and economic elements that generally provide a complete algorithm for the implementation of the organizational and economic mechanism for evaluating property objects of the joint stock company “Ukrainian railways” and consists of the following blocks: information support, organizational support and calculation and methodological support. The study of the organizational and economic mechanism for evaluating the property of railway transport enterprises from the perspective of an integrated approach allows us to present it as an integrated system, which is formed from a combination of interconnected elements. In addition, an algorithm for the implementation of the organizational and economic mechanism for assessing property objects with the aim of forming the authorized capital of the company is proposed.

scholarly journals SOCIAL ADVERTISING AS A COMMUNICATION MANAGEMENT RESOURCE

2018 ◽  
Author(s):  
Yana Salo ◽  
◽  
Yelyzaveta Ivanova ◽  
Keyword(s):  
Social Issues ◽  
Negative Impact ◽  
Legal Framework ◽  
Social Processes ◽  
Information Support ◽  
Legal Information ◽  
The Government ◽  
Social Advertising ◽  
The Impact ◽  
Ukrainian Society

The article considers social advertising as a communication resource of management. The interpretation of social advertising by Ukrainian and foreign scientists is given. The focus is on the differences between "social advertising" and "non-commercial advertising". It is noted that social advertising is used to more effectively manage and regulate social processes, disseminate important social and legal information, form the right public opinion and involve citizens in solving current problems in the social sphere of their lives. The article reveals the general problems of social advertising in Ukraine, reflects its reality and impact on modern Ukrainian society. Attention is focused on the fact that the current state of social advertising in Ukraine remains in its infancy, because there is no single governing body in the country, because there is a lack of experience, lack of information support and many other factors. Despite the publicity of the issue, demographic, economic, political and social issues, social advertising does not find significant support from the government and other bodies. Insufficient awareness of the specifics of the work and development of advertising has a negative impact on the mechanisms of improving existing problems in Ukrainian society, which in turn affects the lack of effective regulation of social processes. These trends emphasize the need to change the legal framework governing relations in the field of advertising, training of highly qualified professionals who will develop advertising, providing conditions to strengthen the impact of social advertising on the formation of high morals, ethical views in Ukrainian society. The analysis of the components of full-fledged social advertising is made and their content is revealed. Trends in the development and promotion of social advertising in Ukraine are revealed. It has been proven that the type of such advertising is needed in order to promote social ideas. In a developed society, social advertising is one of the tools to improve the management of various social spheres. In order to optimize the development of social advertising in Ukraine, the authors recommended to implement a number of organizational and legal measures. Conclusions from this study are made, suggestions for further development of this issue are given.

The Soviet and Western theories of financial management – The competition or the partnership?

2020 ◽  
Vol 26 (5) ◽  
pp. 991-1016
Author(s):  
A.G. Lukin
Keyword(s):  
Soviet Union ◽  
Financial Management ◽  
Historical Analysis ◽  
Management Theory ◽  
Financial Risks ◽  
Financial Flows ◽  
Dialectical Approach ◽  
The Soviet Union ◽  
Analysis And Synthesis ◽  
Effective System

Subject. This article explores the main points of the theory of financial management, developed within the framework of the Western general theory of finance, and the theory of financial management developed in the Soviet Union. Objectives. The article aims to substantiate an idea that these theories are complementary, and their harmonious application can help build the most effective system of financial relations management at both the macro-and microeconomic levels. Methods. For the study, I used a dialectical approach and the methods of comparison, analysis and synthesis, and historical analysis. Results. The article substantiates the point that the methodology of Western financial management theory is aimed at managing external financial flows and combating external financial risks. It notes that the Soviet theory regulates methods and techniques of financial management within the business entity or the State. Conclusions. Theoretical updating of the Soviet practices of financial management combined with the modern achievements of financial management theory will create conditions for the formation of an optimal financial management structure at both the micro-and macroeconomic levels. This can improve the efficiency of financial management, in general. Renewed interest in the theoretical developments of the Soviet Union will contribute to the development of financial science at the present stage.

SEARCH FOR AND SEIZURE OF EVIDENCE IN CYBER ENVIRONMENTS: A LAW-ENFORCEMENT DILEMMA IN SOUTH AFRICAN CRIMINAL PROCEDURE

2014 ◽  
Vol 1 (1) ◽  
pp. 48-67
Author(s):  
Vinesh M Basdeo ◽  
Moses Montesh ◽  
Bernard Khotso Lekubu
Keyword(s):  
Law Enforcement ◽  
South African ◽  
Legal System ◽  
Criminal Procedure ◽  
Integrated Approach ◽  
Physical World ◽  
Legal Framework ◽  
Time Zone ◽  
Legal Sanctions ◽  
Domestic Affairs

Investigating, deterring and imposing legal sanctions on cyber-criminals warrants an international legal framework for the investigation and prosecution of cybercrime. The real-world limits of local, state and national sovereignty and jurisdiction cannot be ignored by law-enforcement officials. It can be a strenuous task to obtain information from foreign countries, especially on an expedited basis – more specifically when the other country is in a different time zone, has a different legal system, does not have trained experts and uses different languages. In South Africa existing laws appear to be inadequate for policing the cyber realm. The effects and impact of information technology on the legal system have not yet received the attention they warrant. The challenges presented by the electronic realm cannot be solved merely by imposing existing criminal and criminal procedural laws which govern the physical world on cyberspace. The electronic realm does not necessarily demand new laws, but it does require that criminal actions be conceptualised differently and not from a purely traditional perspective. Sovereignty and the principle of non-interference in the domestic affairs of another state are fundamental principles grounding the relations between states; they constitute an important mechanism in the armoury of criminals. The harmonisation and enactment of adequate and appropriate transborder coercive procedural measures consequently play a pivotal role in facilitating effective international cooperation. This article examines the efficacy of South African laws in dealing with the challenges presented by police powers to search for and seize evidence in cyber environments. It analyses the rudimentary powers that exist in South African criminal procedure regarding the search for and seizure of evidence in cyber environments, and compares them against the backdrop of the more systemic and integrated approach proposed by the Cybercrime Convention.

BASIC ASPECTS OF THE FISCAL POLICY OF THE STATE IN THE SUBJECT OF THE RUSSIAN FEDERATION

2020 ◽  
Vol 1 (6) ◽  
pp. 4-7
Author(s):  
B. Kh. ALIYEV ◽  
Keyword(s):  
Fiscal Policy ◽  
Russian Federation ◽  
Economic Management ◽  
Financial Flows ◽  
Constituent Entity ◽  
Current State ◽  
Management Measures ◽  
The Subject ◽  
The Russian Federation ◽  
The Republic

The article examines the current state of the fiscal policy of the constituent entity of the Russian Federation, which is a combination of diverse economic management measures based on the distribution and redistribution of financial flows. The analysis of fiscal policy on the example of the subject of the Russian Federation (Republic of Dagestan). The article outlines the problematic issues of the tax policy of the Republic of Dagestan and suggests ways to overcome the identified problems.

scholarly journals An Innovative Approach to Designing Digital Health Solutions Addressing the Unmet Needs of Obese Patients in Europe

2021 ◽  
Vol 18 (2) ◽  
pp. 579
Author(s):  
Roberta Patalano ◽  
Vincenzo De Luca ◽  
Jess Vogt ◽  
Strahil Birov ◽  
Lucia Giovannelli ◽  
...  
Keyword(s):  
Unmet Needs ◽  
Negative Impact ◽  
Digital Health ◽  
Integrated Approach ◽  
World Health ◽  
Obese Patients ◽  
Unhealthy Lifestyle ◽  
Significant Negative Impact ◽  
Related Quality ◽  
Health Organization

According to the World Health Organization (WHO), the worldwide obesity rate has tripled since 1975. In Europe, more than half of the population is overweight and obese. Around 2.8 million people die each year worldwide as a result of conditions linked to being overweight or obese. This study aimed to analyze the policies, approaches, and solutions that address the social and health unmet needs of obese patients, at different levels, in order to simulate the definition of an integrated approach, and to provide and share examples of innovative solutions supporting health promotion, disease prevention, and integration of services to improve the collaboration between the different health and care stakeholders involved across the country and in the lives of obese patients. A collaborative approach involving various levels of government and regional experts from different European countries was applied to identify, explore, and evaluate different aspects of the topic, from the innovation perspective and focusing on a European and a regional vision. Currently, people prefer more foods rich in fats, sugars, and salt/sodium than fruits, vegetables, and fiber. This behavior leads to a significant negative impact on their health-related quality of life. Changes in healthcare systems, healthy policy, and approaches to patient care and better implementation of the different prevention strategies between all the stakeholders are needed, taking advantage of the digital transformation of health and care. Such changes can support obese patients in their fight against an unhealthy lifestyle and at the same time reduce healthcare costs.

Professional Retraining in the Staffing System for the Mining Enterprises

2021 ◽  
pp. 79-84
Author(s):  
O.I. Kazanin ◽  
◽  
M.A. Marinin ◽  
A.M. Blinov ◽  
◽  
...  
Keyword(s):  
Professional Education ◽  
Work Experience ◽  
Basic Education ◽  
Integrated Approach ◽  
Legal Framework ◽  
Industrial Safety ◽  
Number Of Factors ◽  
The Right ◽  
Additional Education ◽  
Engineering Personnel

The issues are considered related to providing mining enterprises with the engineering personnel capable of managing mining and blasting operations. At present, not all the mining enterprises have a full staff of specialists and managers who are legally entitled to manage mining and blasting operations. Some employees who previously had such a right, after changes in the legal framework, ceased to meet the new requirements. The analysis is presented concerning the competencies required to perform these production functions, as well as educational programs that allow acquiring these competencies. The importance of professional retraining programs for solving these problems and the imperfection of the modern regulatory framework, which practically excludes the possibility of obtaining the right to manage mining and blasting operations, even after professional retraining for persons with a higher technical education in a non-mining profile, are shown in the article. An integrated approach is proposed for resolving the issues of the admissibility of obtaining the right to manage mining and blasting operations by these persons considering a number of factors: basic education, work experience and positions held at a mining enterprise, completed training in programs of additional education and professional retraining. Such programs should be developed and implemented by the organizations with experience in training mining engineers and having a license from Rosobrnadzor for the right to implement programs not only for additional professional education, but also for higher professional mining education. The need is substantiated in developing professional standards for managers of mining and blasting operations at the enterprises for the extraction of solid minerals. Recommendations were developed for amending the federal rules and regulations in the field of industrial safety in order to ensure the possibility of using professional retraining programs for training and final certification of the managers of mining and blasting operations.

scholarly journals Information and analytical support as an element of organization of economic security of entrepreneurial activity

2021 ◽  
pp. 77-81
Author(s):  
Є.В. Воронюк
Keyword(s):  
Organizational Structure ◽  
Organizational Support ◽  
Economic Security ◽  
Information Support ◽  
Entrepreneurial Activity ◽  
Analytical Work ◽  
Effective System ◽  
Analytical Research ◽  
Definition Of ◽  
Available Information

The article describes the importance of information and analytical support for the formation of organizational support for economic security of business. The stages and principles of formation of information-analytical support for creation of system of economic safety of the enterprise are analyzed. The connection and the nature of the influence of information-analytical activity and organizational support of economic security of the enterprise are investigated. It is important for the management of each organization to develop an individual mode of working with information, especially at the stage of its accumulation and analysis. Only a detailed and step-by-step definition of the process of working with information resources of various departments and officials increases the effectiveness of organizational support of economic security of the enterprise. The quality of analytical support is the basis for building an effective system of economic security of the enterprise and one of the key factors in its development. The harmonious combination of information-analytical work and the organization of economic security is a problem for the management of the business structure and requires a constant, operational study of the economic efficiency of the existing organizational structure.Adjusting the organizational structure directly affects the company's ability to withstand threats and risks from the external and internal environment. Modernity puts forward specific conditions for the economic security of the enterprise, especially given the deepening of the role and increase the amount of available information. The information array, which is freely available, is constantly replenished, which requires decision-makers to find new methods of information processing. The article analyzes the features of using the results of information support and analytical research to form an effective organizational structure of economic security of the enterprise. The study demonstrates the need for reliable and effective information and analytical support to improve the organizational support of economic security of the enterprise.

scholarly journals Diversification Management Information System Integrated Structures of the Military-Industrial Complex

2020 ◽  
Vol 6 (1) ◽  
pp. 237-247
Author(s):  
M. Batkovskiy ◽  
P. Kravchuk ◽  
V. Sudakov
Keyword(s):  
Financial Management ◽  
Information Support ◽  
Industrial Complex ◽  
Rational Solutions ◽  
Military Industrial Complex ◽  
Important Direction ◽  
Diversification Management ◽  
The Military ◽  
Integrated Structures

The development of diversification of integrated structures of the military–industrial complex, as well as the need for their modernization in order to accelerate innovative development, necessitate the improvement of their management efficiency. The most important direction for solving this problem is the creation of information systems for managing diversification activities. The relevance of the study, the results of which are presented in the article, is determined by the urgent need to improve the theory and tools of managing information support in modern conditions. Previous studies by various scientists of the process under consideration were focused on the economic conditions for the development of integrated structures, which are fundamentally different from modern ones. The article presents the methodological foundations of the development of rational solutions governing the information support of the diversification of integrated structures based on optimization models for the management tasks that are being solved. The results of the study allow us to develop certain aspects of the theory of strategic management, the theory of financial management, the theory of economic and mathematical modeling. Their practical application provides an increase in the quality of management of the diversification process of integrated structures and an increase in the efficiency of their activities.

scholarly journals INTERNAL AUDIT IN UKRAINE: EVOLUTION, PROBLEM ASPECTS AND DEVELOPMENT PROSPECTS

2021 ◽  
Author(s):  
Ievgeniia Gavrylychenko ◽  
Olena Andrenko
Keyword(s):  
Organizational Support ◽  
Professional Training ◽  
Internal Audit ◽  
Legal Framework ◽  
Regulatory Requirements ◽  
Global Trends ◽  
Internal Auditors ◽  
Current State ◽  
Audit Regulation ◽  
History Of

The purpose of the article is to summarize the views on the current state of internal audit in Ukraine and identify general promising areas for its development. The evolution, current state and prospects of internal audit development in Ukraine are revealed. The history of internal audit is covered, the stages of development of internal audit in the world and in Ukraine are considered. It is determined that the development of internal audit in Ukraine takes place with the adoption of relevant legislation governing its implementation in a particular area. The current state of internal audit in Ukraine is characterized, the current legal framework for internal audit is analyzed. The level of legislative regulation of internal audit of enterprises of various spheres of activity is revealed. It was found that the establishment of an internal audit function at the legislative level is not mandatory for the private sector, while such companies have all the necessary legal framework that can be used in the process of implementing and conducting internal audit. Views on modern problematic aspects of internal audit development in Ukraine are generalized. It is determined that the most acute issues hindering the implementation of internal audit in enterprises are the lack of methodological and organizational support for internal audit, the low level of development of corporate governance culture, as well as the lack of qualified internal auditors. The actual directions of further improvement of the process of introduction of internal audit in the practice of domestic enterprises are formulated. The necessity of further improvement of normative-legal provision of internal audit regulation, development of methodical recommendations on organizational-technological schemes and procedures of internal audit and improvement of the system of professional training of specialists in internal audit is substantiated. It is concluded that the development of internal audit in Ukraine at the present stage is due to the need to understand internal audit as a potential tool to improve the efficiency of the enterprise, as well as the existing regulatory requirements. Prospects for the development of internal audit in Ukraine must have all the prerequisites to meet modern global trends.

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