The essence, principles and functions of proactive budgeting in the financial context

2020 ◽  
Vol 26 (9) ◽  
pp. 2077-2095
Author(s):  
I.M. Shor ◽  
D.M. Shor ◽  
D.A. Shelestova ◽  
L.I. Galamyan
Keyword(s):  
Systems Analysis ◽  
Theoretical Foundation ◽  
Comprehensive Approach ◽  
Budget Planning ◽  
Business Entities ◽  
Local Budget ◽  
And Control ◽  
Research Tools

Subject. We address proactive budgeting, based on the application of responsible and appropriate approach to the issues of local budget spending, and taking into account the interests of the population. Nowadays, there are many approaches to proactive budgeting, however, in some cases, the authors fail to explore the financial aspects. Objectives. The aim is to provide a theoretical foundation for the nature, principles, and functions of proactive budgeting in the financial context. Methods. The study employs the comprehensive approach and methods of systems analysis. The techniques of observation, specification, abstraction, synthesis, comparison, generalization of theoretical and practical material serve as our research tools. Results. We justified the nature, principles and functions of proactive budgeting in the financial context. The findings can be used by the actors of proactive budgeting. Conclusions. Proactive budgeting is a set of budget relations between government (municipal) authorities, citizens and business entities, which are based on citizens’ initiative concerning the budget planning, movement and control of budgetary funds to realize local projects. The principles of proactive budgeting include integration, initiative, competitiveness, co-financing, and transparency. Accordingly, it has communicative, analytic, coordinating, and stabilization functions.

scholarly journals Effectiveness of Acceptance and Commitment Therapy on Anxiety and Depression of Razi Psychiatric Center Staff

2018 ◽  
Vol 6 (2) ◽  
pp. 410-415 ◽  
Author(s):  
Mostafa Heydari ◽  
Saideh Masafi ◽  
Mehdi Jafari ◽  
Seyed Hassan Saadat ◽  
Shima Shahyad
Keyword(s):  
Acceptance And Commitment Therapy ◽  
Analysis Of Covariance ◽  
Anxiety And Depression ◽  
Control Group ◽  
Center Staff ◽  
Commitment Therapy ◽  
Acceptance And Commitment ◽  
And Control ◽  
Psychiatric Center ◽  
Research Tools

AIM: Considering the key role of human resources as the main operator of organisations, the present research aimed to determine the effectiveness of acceptance and commitment therapy for anxiety and depression of Razi Psychiatric Center staff.MATERIALS AND METHODS: This research follows a quasi-experimental type with pre-test, post-test plans, and control group. Accordingly, 30 people were selected through volunteered sampling among Razi Psychiatric Center staff. Then, they were randomly placed into two groups of 15 (experimental and control) and evaluated using research tools. Research tools consisted of Beck Anxiety and Depression Inventories whose reliability and validity have been confirmed in several studies. Research data were analysed using the analysis of covariance (ANCOVA).Results: The statistical analysis confirmed the difference in the components of anxiety and depression in the experimental group, which had received acceptance and commitment therapy compared to the group that had not received any therapy in this regard (control group) (p < 0.05).CONCLUSION: Acceptance and commitment therapy reduces anxiety and depression.

Advanced Tools for Nonlinear Sampled-Data Systems’ Analysis and Control

2007 ◽  
Vol 13 (2-3) ◽  
pp. 221-241 ◽  
Author(s):  
Salvatore Monaco ◽  
Dorothée Normand-Cyrot
Keyword(s):  
Systems Analysis ◽  
Data Systems ◽  
Sampled Data ◽  
And Control

scholarly journals ACCOUNTING IN TAXATION OF ENTERPRISES

2021 ◽  
pp. 115-128
Author(s):  
Olena PODOLIANCHUK
Keyword(s):  
Accounting Information ◽  
Tax Base ◽  
Planning And Control ◽  
Indirect Taxes ◽  
The Subject ◽  
Characteristic Features ◽  
Business Entities ◽  
Definition Of ◽  
Tax Reporting ◽  
And Control

The article analyzes the revenues of the consolidated budget of Ukraine and determines that budget revenues are growing, mainly due to taxes and fees. The normative definition of the terms «tax» and «collection» is revealed and the main characteristic features are outlined. A critical assessment of the essence of the characterized definitions was made and the inconsistency of the terminological apparatus was determined. It was found that the definitions take into account the principle of mandatory payment of tax or fee paid by a particular payer to a specific account of the allocation budget. The main criteria for distinguishing between direct and indirect taxes are highlighted: method of translation: direct – one participant in the calculation and payment, indirect – several participants; object of taxation: direct – from income, profit, property and resources, indirect – from the value of consumption or use of goods; subject of payment: direct is paid by the taxpayer – the manufacturer or seller, the owner of the goods, indirect – by the subject of the tax burden (the buyer who incurs costs). Taking into account the research of scientists and their own opinion, it is proposed to substantiate at the legislative level the terminology of definitions of direct and indirect taxes, as well as to outline a clear classification list. It is proved that accounting influences management decisions, as the received accounting information certifies the data on the activity of the enterprise and gives the chance to carry out further planning and control. It is determined that the purpose of accounting in taxation is to form a reliable and legally justified size of the tax base and determine the amounts of tax liabilities from taxes and fees for generalization in tax reporting for individual taxes. The accounting process of calculations for taxes and fees of business entities is outlined. It is proposed to separate the objects of taxation in the accounting policy of enterprises.

scholarly journals Guidance and Control Algorithms for the Mars Entry, Descent and Landing Systems Analysis

2010 ◽  
Author(s):  
Jody Davis ◽  
Alicia Dwyer Cianciolo ◽  
Richard Powell ◽  
Jeremy Shidner ◽  
Eduardo Garcia-Llama
Keyword(s):  
Systems Analysis ◽  
Control Algorithms ◽  
Guidance And Control ◽  
And Control

Subjectivism of Information

2018 ◽  
pp. 212-226
Author(s):  
Antonio Juan Briones Penalver
Keyword(s):  
Knowledge Management ◽  
Public Sector ◽  
Information Management ◽  
Theoretical Foundation ◽  
Economic Value ◽  
Comprehensive Approach ◽  
The Public ◽  
Private Organizations ◽  
Knowledge Communication ◽  
Information And Knowledge Management

Objectivism has given the domain, rationality, definition, and purpose that are commonly attributed to information and knowledge management, as well as the definitions of the concepts of information, knowledge, communication, and learning. Objectivism does not provide a theoretical foundation to information management; the question that arises is whether subjectivism may or may not offer a compelling alternative. Finally, the answer is no because the subjectivist rarely pays attention to what the fundamental lines of private organizations are and pays attention increasingly to the public sector, in the realization of economic value. Thus, there is no other way but to combine objectivism with subjectivism in a comprehensive approach of integrated information management. However, this chapter illustrates the differences between the philosophical principles of thought.

Societal institutions and control system characteristics: empirical evidence from the UAE

2015 ◽  
Vol 6 (2) ◽  
pp. 268-291 ◽  
Author(s):  
Mayada Abd El-Aziz Youssef ◽  
Essam Moustafa
Keyword(s):  
Performance Evaluation ◽  
Empirical Evidence ◽  
Business Environment ◽  
Management Control ◽  
Survey Method ◽  
Content Type ◽  
The Government ◽  
Business Entities ◽  
And Performance ◽  
And Control

Purpose – This paper aims to explore the existence of two sets of factors societal institutions and management control systems’ (MCS) characteristics in the UAE business entities. Subsequently, this paper empirically examines the bilateral and the multivariate associations between the two sets. The societal institutions include six factors categorised in three main groups: cultural conventions, state structures and policies and skill development and control. The MCS characteristics consist of four factors which are: reliance on formal rules, control over the behaviour of employees, involvement of subordinates in target setting and performance evaluation and scope of information used in performance evaluation. Design/methodology/approach – Whitley’s model (1999) is adopted in the UAE business environment and the analyses are performed at the organisational level. Qualified accounting officials and managers are surveyed. The Kruskal-Wallis test, Spearman’s partial correlation and multiple regression are used for data analyses. Findings – Findings reveal the characteristics of the UAE societal institutions and the MCS in UAE organisations. They also reveal significant associations among four of the societal institution factors and most of the MCS characteristics. The results highlight the role played by the government structures and policies group in influencing the MCS characteristics in the UAE organisations. However, these results do not entirely agree with Whitley’s model. Research limitations/implications – The results of this study are restricted by the typical constraints associated with the survey method. The obtained results have implications for researchers and managers in facilitating the understanding of the relations among the various societal institutions and the MCS characteristics. Originality/value – This research, to the best of the authors’ knowledge, provides significant new empirical evidence into the relation between societal institutions and MCS characteristics in a non-Western economy.

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