scholarly journals Performance information – the critical issue of public finance legal regulation

2020 ◽  
Vol 4 (4) ◽  
pp. 35-45
Author(s):  
Sergey O. Shokhin ◽  
Ekaterina V. Kudryashova
Keyword(s):  
Public Finance ◽  
Positive Impact ◽  
Critical Issue ◽  
Legal Regulation ◽  
Legal Aspects ◽  
International Studies ◽  
Performance Information ◽  
Substantial Impact ◽  
Performance Results

The subject. The paper is focused on the study of the role of performance information in the decision-making process on public finance with particular accent on the legal aspects of the issue. The purpose. We aim to show that the performance results have a little impact on the public finance allocation in the next management cycle. Nowadays the financial resolutions are taken not on the basis of the results, but apart from them. The problem can be identified in many countries and currently discussed on the international level. We make an attempt to identify the main reasons for this. The research is elaborating the possible solutions for the problem and presenting possible amendments to the legislation. The methodology. The multidisciplinary approach is employed in this research as the problem is covered by different social sciences like law, economics and politics. The methods of analysis and synthesis are relevant for this paper. The examples and illustrations from different countries all over the world constitute the empirical part of the article. The main results and conclusions. The key reason for the omission or misuse of performance results in public finance is the passive role of the user of the performance information. There is a lack of legal incentives for using the performance results for those who take the financial decisions. Those who take the decisions in public finance governance should have an obligation to assess the performance information and use it for the further resolutions. Scope of the research outcome application. This research shall have substantial impact on the development of adequate legal model for the performance information use in public finance allocation. If the legal obligation to use the performance information is introduced it will have positive impact on the legal regulation of public finance in Russia. This can be relevant for the international studies of the issue and for the legal regulation of financial governance in other countries as well.

ORGANIZATIONAL AND LEGAL ASPECTS OF VOCATIONAL EDUCATION AND VOCATIONAL TRAINING IN INSTITUTIONS OF THE PENAL SYSTEM

2021 ◽  
pp. 20-24
Author(s):  
Екатерина Викторовна Глебова
Keyword(s):  
Vocational Education ◽  
Russian Federation ◽  
Legal Status ◽  
Positive Impact ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Educational Process ◽  
Vocational Education And Training ◽  
Scientific Article ◽  
The Russian Federation

Актуальность темы научной статьи обусловлена тем, что каждый гражданин Российской Федерации независимо от его социального статуса обладает правом на образование. Однако отдельные категории граждан, в частности, осужденные лица, не могут воспользоваться данным правом по причине наличия у них особого юридического статуса. Беспрепятственный доступ осужденных к образовательному процессу оказывает положительное влияние на социальную безопасность и защищенность каждого отдельного гражданина, так как от уровня их образованности напрямую зависит степень их исправления. В данный момент на территории нашей страны наблюдается большая вовлеченность всех слоев населения (включая осужденных) в сферу образовательных услуг как на возмездной, так и на безвозмездной основах. Профессиональное образование и профессиональное обучение как очень важный и необходимый элемент в отечественной пенитенциарной системе регулируется различными источниками права, относящимися и к системе уголовно-исполнительного законодательства, и к системе образовательного законодательства РФ. Целями правового регулирования отношений в сфере образования являются установление государственных гарантий, механизмов реализации прав и свобод человека в указанной сфере, а также защита прав и интересов участников отношений в сфере образования. Problem statement of the scientific article is due to the fact that every citizen of the Russian Federation, regardless of his social status has the right to education. However, some categories of citizens cannot exercise this right due to their special legal status, in particular, we will talk about convicted persons. Unimpeded access of this category of citizens to the educational process has a positive impact on the social safety and security of each individual, since the level of education of convicted persons directly affects the degree of their correction. At the moment on the territory of our country there is a great involvement of all segments of the population (including convicts) to the sphere of educational services free or for a fee. Vocational education and training as a very important and necessary element in the domestic penitentiary system is regulated by various sources of law relating to both the system of penal legislation and the system of educational legislation of the Russian Federation. The objectives of legal regulation of relations in the field of education are the establishment of state guarantees, mechanisms for the implementation of human rights and freedoms in education, as well as the protection of the rights and interests of participants of relations in the educational field.

Organizational and Legal Peculiarities of Operations of Regional Control and Accounts Authorities of Russia — Members of the European Organization of Regional Institutions of External Public Finance Audit: On the Efficiency of Membership in EURORAI

Financial law ◽  
2021 ◽  
Vol 1 ◽  
pp. 3-9
Author(s):  
Igor B. Lagutin ◽  
Keyword(s):  
Public Finance ◽  
Russian Federation ◽  
Legal Status ◽  
Legal Regulation ◽  
External Control ◽  
European Organization ◽  
Regional Institutions ◽  
Regional Control ◽  
The Russian Federation

This article is devoted to the study of the characteristics of the organization, activities and legal regulation of the European Organization of Regional External Public Finance Audit Institutions (EURORAI). The role of EURORAI in the development of Russian legislation governing the organization and activities of the control and accounting bodies of the constituent entities of the Russian Federation and municipalities is analyzed. The article studies the structure, powers and composition of participants in the European Organization of Regional External Public Finance Audit Institutions (EURORAI). Separately, the article considers the issue of legal support for the organization and activities of the European Organization of regional bodies of external control of public finances, as well as its international legal status. The article concludes that the effectiveness of the interaction between the control and accounting bodies — members of EURORAI, is at a low level and practically does not have any effect on the activities of the control and accounting bodies of the constituent entities of the Russian Federation, and is more important for improving its legal status in the regional level.

scholarly journals Tax lien as a way to ensure the fulfillment of the constitutional obligation to pay taxes and fees

2020 ◽  
pp. 89-92
Author(s):  
Svitlana Hretsa
Keyword(s):  
Legal Regulation ◽  
Legal Aspects ◽  
Legal Regime ◽  
Important Place ◽  
The Status ◽  
Protection Of Human Rights ◽  
History Of ◽  
The Right ◽  
Legal Mechanism

The article highlights the legal aspects of using the tax lien as a means to ensure the constitutional obligation to pay taxes andfees. The focus is on the importance of proper implementation of constitutional obligations for the protection of human rights and theperformance of state functions. An important place for tax liability in the system of constitutional obligations has been identified. Themain ways of ensuring the fulfillment of the tax obligation have been revealed and the key role of such a way as tax lien has beenemphasized. The concept of tax lien is defined and the history of formation of this institution in the legislation of Ukraine is revealed.The grounds for the emergence of the right of tax lien, the peculiarities of its documentation (registration) is presented. The status andpowers of the tax manager about the description of the property in the tax lien, checks of its condition, etc. are determined. The articledescribes the legal consequences of non-compliance with the legal requirements of the tax manager, in particular the suspension in courtof expenditure transactions on bank accounts, and in some cases - the use of administrative seizure of property. The author disclosesthe legal regime of property that is in tax lien, the scope of taxpayers’ rights to use it, the content of legislative restrictions on the possibilityof disposing of such property, the procedure for coordinating transactions with mortgage assets. The legal grounds for terminationof the right of tax lien are indicated. The legal mechanism of realization of the right of the tax pledge, the order and sequence ofthe address of collecting on the pledged property is described. The author revealed the shortcomings of the legislation, in particular thelong nature of the recovery in court. Proposals have been made to improve the legal regulation of the tax lien to increase the effectivenessof this instrument to ensure proper implementation of the constitutional obligation to pay taxes. In particular, it is proposed to providethe possibility of extrajudicial recovery of property that is in tax lien when the taxpayer has given written consent.

scholarly journals Prescribing Drugs not in Accordance with the Official Instructions for Medical Use (Off-label), Clinical Guidelines, Standards of Medical Care and Legal Regulation in the Russian Federation. Part 2

2021 ◽  
Vol 17 (2) ◽  
pp. 286-293
Author(s):  
A. R. Navasardyan ◽  
S. Yu. Martsevich ◽  
P. G. Gabay
Keyword(s):  
Medical Care ◽  
Clinical Guidelines ◽  
Alternative Therapy ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Point Of View ◽  
Off Label ◽  
Guidelines And Standards ◽  
The Impact

Prescribing drugs not in accordance with the official instructions for medical use (off-label) has medical and legal aspects. From a medical point of view, such an appointment can be dictated by clinical urgency, when there is no alternative therapy, and on the other hand, doctors often prescribe off-label drugs unknowingly, and also when there is another drug with registered indications. The article analyzes the regulations governing such appointments. The article describes possible inconsistencies between clinical guidelines and standards of medical care in this matter, the role of the medical commission, the impact on the quality and safety of medical care, as well as the types of legal liability of a medical worker that may arise when a drug is prescribed not according to instructions.

scholarly journals Legal Aspects of Parental Responsibility in the Education of a Child

2020 ◽  
Author(s):  
Rihards Erdmanis ◽  
Keyword(s):  
Educational Institution ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Educational Process ◽  
School Level ◽  
Parental Responsibility ◽  
Right To Education ◽  
Legal Relationship ◽  
Do So

In the Latvian education system, the legal relationship between parents and the school is important. The child’s parents are obliged to take the child to school. It means that the State implements an education policy in line with both the findings based on educational science and that the child’s right to education is ensured at least at the basic school level. In Latvia, education law as a branch of law is an underdeveloped field. The legal relationship between children’s parents and the educational institution has been little studied from the legal science perspective. Thus, in this study, the author analyzes the role of the institute of parental responsibility in the field of education, using the methods of interpretation of general science and law – historical, grammatical and teleological methods. It is found that the special legal regulation of Latvia determines specific parental responsibilities and rights in providing education for their child. Teachers do not become substitutes for the child’s parents, but have a duty to do so as responsible and caring parent would do to their children. Parental authority does not end when the child enters the school premises, but it is limited to the extent that the educational institution fulfills its responsibilities by ensuring an educational process in accordance with the child’s interests and human rights.

LEGAL STATUS OF DISABLED IN THE FIELD OF EDUCATION AND ISSUES OF LEGAL REGULATION

2021 ◽  
Vol 4 (7) ◽  
pp. 48-54
Author(s):  
Bekjon S .Ismoilov ◽  
Keyword(s):  
Special Education ◽  
Inclusive Education ◽  
Legal Status ◽  
People With Disabilities ◽  
Boarding Schools ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Applicable Law ◽  
The Right

The article presents a detailed analysis of the organizational and legal aspects of educating people with disabilities. We know that the right of students with additional needs to education is guaranteed in accordance with applicable law. In this sense, their right to choose their own form ofeducation was legally analyzed as a priority. The article also compares several types of education for people with disabilities. In particular,attempts have been made to identify similarities and differences between special education and inclusive education in boarding schools. The article also discusses the role of special education in the lives of people with disabilities.Index Terms:disabled people, people with additional needs, education, special education, inclusive education, special boarding schools

scholarly journals The principle of reasonableness in law and its functional purpose in the system of principles of law

2020 ◽  
Vol 11 (11) ◽  
pp. 219-223
Author(s):  
Strashinsky B. R.
Keyword(s):  
Scientific Knowledge ◽  
Practical Importance ◽  
Critical Evaluation ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Scientific Development ◽  
Important Place ◽  
Law System ◽  
Functional Purpose

The problem of the functional purpose of the principles of law as a phenomenon of legal reality is central to the study of the theoretical and legal aspects of the principles of law as a whole. This research is potentially able to fill the gap of scientific knowledge and will facilitate further study of the problems of legal support and the practice of implementing the principles of law as a key means of ensuring human rights and freedoms. An important place in the system of principles of law is the principle of its reasonableness, the role and function of which is derived from the functions of law as a whole. At the same time, the lack of research on the role and functional purpose of the principle of reasonableness, as well as its practical importance in the current context of strengthening legal regulation in Ukraine, requires a significant strengthening of the scientific study of this principle, especially in terms of establishing its role, isolating its functions and their characteristics. Research on the role and functional purpose of the principle of reasonableness of law requires a thorough analysis of the current state of scientific development of these issues, its critical reflection and the development of specific approaches to the characteristics of its functional purpose and role in view of the current processes of transformation of the phenomenon under study. The author analyzes the doctrinal approaches to the characterization of the functional purpose of the principles of law in general and the principle of reasonableness in law in particular. Critical evaluation of the functional purpose of the principle of reasonableness in law is given. Prospects of scientific knowledge of the principle of reasonableness in law are determined. The functional purpose of the principles of law is generalized and the functional purpose of the principle of reasonableness in law as an independent legal phenomenon is specified. The functions of the principle of reasonableness should be understood as the basic directions of influence of ideas of reasoning on law-making, law-interpreting and law-enforcement activities, determined by the essence and social purpose of this principle, with the purpose of ordering them. it is noted that the functions of the principle of reasonableness are characterized in that they are derived from the essence of this principle. The role of the principle of reasonableness in law is established and its functions are classified, which include: stabilization, orientation, ideological, educational, prognostic functions, the function of unification of the practice of applying the rules of law, their content is revealed. Keywords: law principles, functions law principles, principle of reasonableness in law, role of principle of reasonableness in law, system law principles.

The Relation Between Financial Incentives, Motivation, and Performance

2017 ◽  
Vol 16 (2) ◽  
pp. 61-76 ◽  
Author(s):  
Anaïs Thibault Landry ◽  
Marylène Gagné ◽  
Jacques Forest ◽  
Sylvie Guerrero ◽  
Michel Séguin ◽  
...  
Keyword(s):  
Financial Incentives ◽  
Work Performance ◽  
Autonomous Motivation ◽  
Compensation Plans ◽  
Work Settings ◽  
Path Analyses ◽  
Three Samples ◽  
And Performance ◽  
Performance Results

Abstract. To this day, researchers are debating the adequacy of using financial incentives to bolster performance in work settings. Our goal was to contribute to current understanding by considering the moderating role of distributive justice in the relation between financial incentives, motivation, and performance. Based on self-determination theory, we hypothesized that when bonuses are fairly distributed, using financial incentives makes employees feel more competent and autonomous, which in turn fosters greater autonomous motivation and lower controlled motivation, and better work performance. Results from path analyses in three samples supported our hypotheses, suggesting that the effect of financial incentives is contextual, and that compensation plans using financial incentives and bonuses can be effective when properly managed.

Potential effect of pharmaceutical care to improve outcomes in patients with chronic kidney disease-mineral bone disorder in Sulaimani dialysis centers

2020 ◽  
pp. 82-94
Keyword(s):  
Chronic Kidney Disease ◽  
Kidney Disease ◽  
Pharmaceutical Care ◽  
Biochemical Parameters ◽  
Positive Impact ◽  
Potential Effect ◽  
Care Group ◽  
Mineral Bone Disorder ◽  
Bone Disorder

Objective: the present study was aimed to evaluate the role of pharmaceutical services in improving the outcome of mineral bone disorder in patients with advanced chronic kidney disease. Methodology: One hundred and twenty patients with chronic kidney disease-mineral bone disorder (CKD-MBD) screened for eligibility, seventy-six patients enrolled in the study and randomly allocated into two groups: pharmaceutical care and usual care, both groups interviewed by the pharmacist using specific questionnaire for assessing the quality of life (QoL). All the drug related problems (DRPs) including drug-drug interactions (DDIs) were recorded by the pharmacist. Blood samples were collected and utilized for analyzing the levels of vitamin D, phosphorous, calcium, albumin and parathyroid hormone at baseline and three months after. The pharmaceutical care group received all the educations about their medications and how to minimize DRPs; improve the QoL. Additionally, the pharmaceutical intervention included correcting the biochemical parameters. Results: Pharmaceutical care significantly improved patients QoL and minimized DRPs and DDIs. It was also effective in improving the biochemical parameters. Conclusion: Pharmaceutical care has a positive impact on improving the outcome of patients with CKD-MBD through attenuating DRPs, improving the biochemical parameters and the QoL.

Strategic Role of Zakat in Multidimensional Quality of Life in Sijunjung, Indonesia

2018 ◽  
Vol 15 (1) ◽  
pp. 55-72
Author(s):  
Herlin Hamimi ◽  
Abdul Ghafar Ismail ◽  
Muhammad Hasbi Zaenal
Keyword(s):  
Quality Of Life ◽  
Positive Impact ◽  
Wealth Distribution ◽  
Absolute Poverty ◽  
Before And After ◽  
The Status ◽  
Being There ◽  
The Impact

Zakat is one of the five pillars of Islam which has a function of faith, social and economic functions. Muslims who can pay zakat are required to give at least 2.5 per cent of their wealth. The problem of poverty prevalent in disadvantaged regions because of the difficulty of access to information and communication led to a gap that is so high in wealth and resources. The instrument of zakat provides a paradigm in the achievement of equitable wealth distribution and healthy circulation. Zakat potentially offers a better life and improves the quality of human being. There is a human quality improvement not only in economic terms but also in spiritual terms such as improving religiousity. This study aims to examine the role of zakat to alleviate humanitarian issues in disadvantaged regions such as Sijunjung, one of zakat beneficiaries and impoverished areas in Indonesia. The researcher attempted a Cibest method to capture the impact of zakat beneficiaries before and after becoming a member of Zakat Community Development (ZCD) Program in material and spiritual value. The overall analysis shows that zakat has a positive impact on disadvantaged regions development and enhance the quality of life of the community. There is an improvement in the average of mustahik household incomes after becoming a member of ZCD Program. Cibest model demonstrates that material, spiritual, and absolute poverty index decreased by 10, 5, and 6 per cent. Meanwhile, the welfare index is increased by 21 per cent. These findings have significant implications for developing the quality of life in disadvantaged regions in Sijunjung. Therefore, zakat is one of the instruments to change the status of disadvantaged areas to be equivalent to other areas.

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