scholarly journals Problems of formation of budget expenditures in the conditions of deficit budgets

Servis plus ◽  
2017 ◽  
pp. 65-77 ◽  
Author(s):  
Татьяна Гварлиани ◽  
Tat'yana Gvarliani ◽  
Матвей Оборин ◽  
Matvey Oborin ◽  
Акоп Сарян ◽  
...  
Keyword(s):  
Educational Process ◽  
Theory And Practice ◽  
Future Research ◽  
Budget Process ◽  
State Budget ◽  
Factors Affecting ◽  
Budget Planning ◽  
Scientific Papers ◽  
The Subject ◽  
Regional Budgets

Object. The article considers problems of formation and regulation of the expenditure of the state budget. The subject of analysis: dynamics of the major indicators of the budgets of 2015-2017. The subject of the study. The article deals with conditions and factors affecting the formation of budget expenditures in the current conditions in the context of the more General problems of budget planning. Goal: to identify ways of overcoming the problems of forming and management of budget expenditures because of unfavorable conditions and factors (slow economic growth, sanctions and other reasons).The hypothesis of the study. The efficiency of solving modern problems of formation and management of budget expenditures is determined by the identification and use of measures for budget planning. Methodology. The methodological basis of the article is a set of methods for the study of the theory and practice of budget planning and formation of budget expenditures at the property. Results. The results, reflecting the characteristics of the dynamics of the main parameters of the budgets, identified key problems affecting the quality of the formation costs. Proposed measures to balance the budgets of subjects of the Russian Federation through the optimization of processes of formation of their expenses. Conclusions. The main problem is the lost revenue, is the adaptation of methods of forming the budget expenses to the prevailing economic and financial conditions. The acceleration of this process and enhancing its effectiveness requires the development of internal systems for the formation of budget revenues, reduce to an acceptable level by their dependence on external factors and improve the administration of budget expenditures, providing timely and targeted use of them in full. The scope of the results. The results of research on the topic of the article can be used by practitioners in the process of developing regional budgets and the formation of their expenditure commitments for writing scientific papers and in the educational process. Limitations and directions for future research. Limitations, future research on the topic of the article is the lack of openness and transparency of the budget process, especially at the level of local budgets. Promising areas of research in the area of budget planning are topics related to the formation of budget revenues, diversification in modern conditions.

scholarly journals A Systematic Literature Review on IT Outsourcing Decision and Future Research Directions

2020 ◽  
Vol 28 (2) ◽  
pp. 160-201
Author(s):  
Payam Hanafizadeh ◽  
Ahad Zareravasan
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Academic Research ◽  
Future Research ◽  
Research Directions ◽  
Factors Affecting ◽  
User Adoption ◽  
Future Research Directions ◽  
The Subject ◽  
Outsourcing Decision

During the recent decades, some academic research on the subject of information technology outsourcing (ITO) decision has appeared in different outlets, which may impede the use of such resources and as a result, repetition of research by various researchers is very likely. The purpose of this paper is then to conduct a systematic literature review (SLR) pertaining to research on ITO decision. Then, this review intends to 1) classify ITO decision literature, 2) provide a list of factors affecting ITO decision, and 3) identify ITO strategies. To this end, 91 ITO articles published between 2000 and 2018 in 51 unique journals were reviewed. The results yielded three kinds of descriptive, relational, and comparative ITO decision studies. The determinants of ITO decisions are classified into technological, organizational, environmental and user adoption factors. Furthermore, the trend of studied ITO strategies in the reviewed literature is analyzed, and future sourcing varietals are proposed. Finally, some insights and future research directions are proposed based on the review results.

scholarly journals On the role of interdisciplinary, transdiscliprinary, and philosophical knowledge in modern higher education

2021 ◽  
Vol 103 ◽  
pp. 01017
Author(s):  
Zoya D. Denikina ◽  
Anatoly V. Denikin
Keyword(s):  
Higher Education ◽  
Subject Area ◽  
Educational Process ◽  
Theory And Practice ◽  
System Level ◽  
Practical Solution ◽  
Classical Education ◽  
Different Types ◽  
The Subject

The article traces the substantial and functional evolution of interdisciplinary and transdisciplinary knowledge and its integration into the theory and practice of higher education. The method of distinguishing between classical, non-classical, and post-non-classical rationality is used to disclose the specifics of university transdisciplinarity. The proposed hypothesis suggests that in non-classical and post-non-classical education, different types of studied objectivity exist while when the subject boundaries are fixed, various forms of subject uncertainty are observed. Difficulties in the practice of non-classical education are associated with the objective of overcoming double uncertainty. In one case, the onedimensionality of the study depends on the choice of ontological conditions that are only sufficient for a given monodiscipline. In another case, the task of combining the intervals of studying a subject in the framework of multidisciplinary knowledge is being solved. Transdisciplinarity manifests primarily through educational modeling technologies. What can be attributed to the specifics of post-non-classical education is the study of two types of objectivity: the system-level reality in cases of severe disequilibrium and the system-operational reality in cases of mild disequilibrium. Thus, the subject area demonstrates substantial and systemic uncertainty. It is concluded that the study of systemic objects as a part of the educational process requires interdisciplinary efforts and is carried out in line with the following scheme: problem – project – concept – practical solution.

scholarly journals Strategic Technological Sourcing Decisions in the Context of Timing and Market Strategies: An Empirical Analysis

2014 ◽  
Vol 11 (03) ◽  
pp. 1450016 ◽  
Author(s):  
Alexander Brem ◽  
Daniel A. Gerhard ◽  
Kai-Ingo Voigt
Keyword(s):  
Business Models ◽  
New Technologies ◽  
Decision Processes ◽  
Theory And Practice ◽  
Future Research ◽  
German Industry ◽  
Competitive Strategies ◽  
Innovative Products ◽  
The Subject ◽  
Market Strategies

In times of changing business models and international competition, there is an inherent need for companies to foster and develop mechanisms to absorb new technologies for innovative products and processes effectively. Such considerations lead to the strategic make-or-buy decision which was the subject of our research. This quantitative explanatory study in the German industry shows in particular that companies base their decision for internal or external sourcing on multiple weighted criteria with scoring models and, even more common, with portfolio matrices. These results are in common with recent research, however, other results are surprising, e.g. just a small minority of companies involve people from controlling and legal departments in these decision processes. The paper also reveals differences between companies with different timing and competitive strategies, which are in line with the proposed characteristics of these strategic focuses in literature. Implications for theory and practice are given to foster future research in this area.

scholarly journals Efektywność nauczania w klasach łączonych na poziomie edukacji wczesnoszkolnej

2018 ◽  
Vol 40 (1) ◽  
pp. 40-49
Author(s):  
Ryszard Pęczkowski
Keyword(s):  
Empirical Studies ◽  
Educational Process ◽  
School Education ◽  
Theory And Practice ◽  
Research Results ◽  
Early School ◽  
The Subject ◽  
The One ◽  
Grade Classroom ◽  
Education Process

This elaboration undertakes the subject of the effectiveness of teaching in multi-grade classes on early school education level. This form of organising the education process, despite considerably quantitive contribution to organising work for the Polish school, it never has been and still is not a subject of particular interest of pedagogical theory and practice. The deliberations presented in this article are the result of empirical studies which have been being performed by the author for twenty years in schools environment functioning in multi-grade classroom system. The research results presented, on the one hand constitute, in the author’s opinion, a substantial complement of knowledge regarding functioning of early school education, and on the other hand, they represent an attempt of verification of a widely spread stereotype referred to the multi-grade classroom system, namely, organising the educational process in multi-grade classes determines low level of pupils’ school achievements who are enrolled in this system. Nothing could be further from the truth and it is proven by the analysis of research results presented in this elaboration.

scholarly journals Water institutional reforms: theory and practice

Water Policy ◽  
2005 ◽  
Vol 7 (1) ◽  
pp. 1-19 ◽  
Author(s):  
R. Maria Saleth ◽  
Ariel Dinar
Keyword(s):  
Analytical Framework ◽  
Theory And Practice ◽  
Anecdotal Evidence ◽  
Institutional Reforms ◽  
Factors Affecting ◽  
Design And Implementation ◽  
Water Institutions ◽  
The Subject ◽  
Diagnostic Framework

This paper aims to set the stage with an outline of the conceptual, analytical and theoretical aspects of water institutional reforms and a synthesis of the main findings from the reform experiences of six countries: Australia, Chile, Morocco, Namibia, South Africa and Sri Lanka. Utilizing the latest developments in the literature on the subject, this paper presents the analytics of unbundling water institutions to show their endogenous and exogenous linkages, the transaction cost approach as a diagnostic framework for understanding the role of factors affecting water institutions, and a stage-based perspective to provide insights into the internal mechanics and dynamics evident in the process of water institutional change. Using this analytical framework and theoretical approach, this paper also identifies a few practically relevant principles for reform design and implementation. Based on a review of country reform experiences, the paper also synthesizes reform theories with actual practices by providing anecdotal evidence for various theoretical postulates and practical reform principles.

scholarly journals Ship design complexity, sources, drivers, and factors: A literature review

2021 ◽  
pp. 1-32
Author(s):  
Ali Ebrahimi ◽  
Per Olaf Brett ◽  
Stein Ove Erikstad ◽  
Bjørn Egil Asbjørnslett ◽  
Jose Jorge Garcia Agis
Keyword(s):  
Complexity Theory ◽  
Current Practice ◽  
Research Direction ◽  
Ship Design ◽  
Future Research ◽  
Design Complexity ◽  
Design Processes ◽  
Scientific Papers ◽  
The Subject ◽  
Shed Light

Handling complexity in conceptual ship design processes requires a thorough understanding of complexity aspects in general. More than 100 scientific papers on the subject published since 1962 are, therefore, reviewed and discussed in this paper. The paper expands the understanding of complexity theory by reviewing the literature in the engineering domain. Different definitions of complexity, characteristics of complex systems, aspects of complexity in design, complexity sources, and its drivers are explored and discussed in detail. Furthermore, the findings are arranged into relevant complexity factors in ship design. Related complexity factors in ship design, are also discussed by use of examples from everyday ship design practices. This study is a theoretical elaboration to shed light on the current practice and future research direction in handling complexity in conceptual ship design processes to improve competitiveness.

scholarly journals Program-target method in planning of state budget

2020 ◽  
pp. 125-132
Author(s):  
Oksana Lisnichuk ◽  
Liudmyla Medvidchuk
Keyword(s):  
The State ◽  
Economic Research ◽  
Budget Process ◽  
State Budget ◽  
Budget Planning ◽  
Social And Economic Development ◽  
Basic Parameters ◽  
Methodological Approaches ◽  
State Programs

Purpose. The aim of the article is the development of proposals for improving the methodology of program-targeted planning in the process of managing the State Budget of Ukraine. Methodology of research. The following methods of economic research are used in the article: comparative analysis, causal analysis, expert survey – in determining the effectiveness of the National Target Program “Drinking Water of Ukraine for 2011-2020”; tabular and graphical methods – for visual visualization of the analysed / obtained data; abstract and logical – in formulating conclusions from the study. Findings. It is established that the total number of state targeted programs is reduced in recent years in Ukraine, respectively, and the amount of their funding is reduced, and the quality of their development and implementation remains low. It is substantiated that the program-targeted approach in Ukraine is unalterable, as it most fully and consistently allows in practice to implement the principles of state budget planning. At the same time, certain restrictions in the use of program-targeted planning have been identified. The method of evaluating the effectiveness of budget programs at all stages of the budget process is proposed, which can be a supplement to existing methodological approaches to realistically assess the implementation of a program, correct planned results, clarify goals and basic parameters of state programs of social and economic development of Ukraine. Originality. Scientific and methodological approaches to assessing the effectiveness of budget programs have been further developed; in particular, proposals have been developed to improve the methodology of program-targeted planning in the process of managing the State Budget of Ukraine. Practical value. The results of the conducted study can be the basis for improving the current methodology for assessing the effectiveness of budget programs in Ukraine, as well as identifying opportunities for European practice of program-targeted budget planning. Key words: state budget, planning, program-target method, evaluation, efficiency, program.

scholarly journals Introduction and implementation of the medium-term budget planning system in Ukraine: the experience of Germany

2020 ◽  
Vol 66 (5) ◽  
pp. 78-92
Author(s):  
M. Dubyna ◽  
Yu. Honcharenko ◽  
O. Kalchenko
Keyword(s):  
Developed Countries ◽  
The State ◽  
Planning System ◽  
Budget Process ◽  
Medium Term ◽  
Fiscal Discipline ◽  
State Budget ◽  
Budget Planning ◽  
Advantages And Disadvantages ◽  
Rational Distribution

The need for effective budget planning in Ukraine in order to ensure effective and transparent implementation of the budget process generates the necessity for scientific understanding of the transfer of European practice of medium-term budget planning (MTBP) in domestic realities. Despite numerous developments of scientists concerning the possibilities of improving the procedure of medium-term budget planning (MTBP) in Ukraine, it is important to identify the features of its implementation based on the experienceof developed countries, which will allow us, taking into consideration the obtained results, to deepen further scientific and applied aspects of improving the medium-term budget planning system in Ukraine, to increase the efficiency of its implementation. One of such example is Germany's experience in introducing and implementing the medium-term budget planning. The main purpose of the investigation is the analysis of the budget planning in Ukraine, particularly, the factors influencing it, to determine the opportunities of the application of Germany’s experience concerning the introduction and implementation of the medium-term budget planning. The main advantages and disadvantages of using the MTBP procedure over the traditional (annual) budget are summarized in this paper. Factors of the MTBP development in Germany and other EU countries, particularly: effectiveness of regional practice; post-crisis period of national economies and the world economy; purposefulness of countries to the EU integration; significant amounts of public debt; implementation and enforcement of Directive 2011/85/EU in 2011 are established. Combination of all five preconditions available in Ukraine should ensure the accelerated development of the MTBP. It is determined that the use of German experience for the improvement of medium-term budget planning in Ukraine will contribute to rational distribution of budget resources between the budget system levels, increasing the level of predictability of the state budget policy, improving the macroeconomic balance, fiscal discipline and investment attractiveness of the country. It is noted that the non-fulfillment of the planned indicators of the state budget in Ukraine is due to the inefficient organization of the MTBP and the influence of macroeconomic environment factors.

The assurance of non-financial disclosure: A longitudinal analysis of the academic and professional literature

2021 ◽  
pp. 5-44
Author(s):  
Michele Guidi ◽  
Marco Giuliani ◽  
Maria Serena Chiucchi ◽  
Stefano Marasca
Keyword(s):  
Theory And Practice ◽  
Financial Information ◽  
Data Sources ◽  
Financial Disclosure ◽  
Future Research ◽  
Scientific Journals ◽  
Professional Literature ◽  
Research Perspectives ◽  
Professional Interest ◽  
Scientific Papers

Various studies argue that non-financial information is particularly relevant for business stakeholders. To reduce the risks related to information asymmetries and "window dressing" practices and to enhance the credibility of non-financial information, the need for assurance has arisen. In recent years, scientific and professional interest in the issues related to the assurance of non-financial information has increased. Up to now, there have been very few studies on the evolution of non-financial disclosure (NFD) assurance, nor have scholars addressed the possible gaps and future research perspectives in this field. A systematic review is developed with the following aims: first, to explore the evolution of the NFD assurance literature by systematising academic studies (i.e., papers published in scientific journals) and professional contributions (i.e., papers published in non-scientific sources) from the auditing field, and second, to understand whether theory and practice have influenced each other in the field of NFD assurance, i.e., whether a bridge between theory and practice can be identified within this discourse. The main findings are the following: firstly, four stages can be identified in the evolution of the study of NFD assurance, and secondly, there is virtually no interaction between theory and practice, as practically no scientific papers are mentioned in professional papers, while academic scholars consider professional publications only as empirical data sources.

scholarly journals Actualization of General Scientific Concepts in the Process of Studying Pedagogical Disciplines by Future Teachers

2020 ◽  
pp. 3-18
Author(s):  
Ludmila Butenko ◽  
Keyword(s):  
Text Analysis ◽  
Educational Process ◽  
Theory And Practice ◽  
Scientific Concepts ◽  
Future Teachers ◽  
Warm Up ◽  
Operational Characteristics ◽  
General Scientific ◽  
The Subject ◽  
State Of Activity

The article presents an extensive description of general scientific concepts as a methodological basis for studying pedagogical disciplines by future teachers. The essence, functions of general scientific concepts, the meta-subject character of general scientific concepts in the context of the conceptual and terminological field of pedagogical theory and practice have been characterized. Typical mistakes of future teachers’ work with the conceptual and terminological nomenclature, in particular in the use of general scientific concepts, have been defined. The essence and operational characteristics of actualization as a process of transfer of the potential state of the subject to the state of activity, the features of the actualization as a psychological and pedagogical phenomenon in the educational process have been revealed. The necessity of implementing the principles of systematization, continuity, contextuality in the work with general scientific concepts when studying pedagogical disciplines in class has been proved. The author has specified the forms and methods of actualization of general scientific concepts in the process of studying pedagogical disciplines (a conceptual warm-up; compilation of thesaurus; text analysis; compilation of clusters, «concept trees»; creative tasks; visual series etc.).

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