scholarly journals IMPROVING INTER-BUDGETARY RELATIONS IN ORDER TO FORM AN EFFECTIVE REGIONAL BUDGET

2021 ◽  
Vol 10 (34) ◽  
Author(s):  
A.S OSTRONOSOVA ◽  
Keyword(s):  
Functional Role ◽  
Financial Resources ◽  
Economic Independence ◽  
Financial Independence ◽  
Regional Budget ◽  
The Subject ◽  
The Stability ◽  
Regional Budgets

Improving the efficiency of inter-budgetary relations is also a problem facing the budget of regions and municipalities. Work is underway in this area, but with this in mind, the problem of strengthening financial independence remains urgent. For this purpose, it is expected to increase the stability of budget legislation, which will allow you to put on a solid basis the planning of your own budget revenues and increase the functional role of funds formed within the framework of inter-budget relations. Improving the efficiency of inter-budgetary relations is also a problem facing the budget of regions and municipalities. Work is underway in this area, but with this in mind, the problem of strengthening financial independence remains urgent. For this purpose, it is expected to increase the stability of budget legislation, which will allow you to put on a solid basis the planning of your own budget revenues and increase the functional role of funds formed within the framework of inter-budget relations. The problem of the deficit of financing remains an acute problem of the regional budget, as a result of which the volume of needs is not covered by real financial resources for the budget. This is based on a methodologically erroneous approach to the formation of budget expenditures. In this regard, the relevance of the chosen topic is due to the fact that at present the most urgent issue is the lack of financial and economic independence of regions and the imbalance of local budgets. The purpose of the research is to suggest ways to improve the organization of inter-budgetary relations. The subject of the research is the peculiarities of the organization of inter-budgetary relations of regional budgets.

THE ROLE OF ACCOUNTING AND CONTROL IN THE MANAGEMENT OF ECONOMIC SECURITY OF AN ORGANIZATION

2021 ◽  
Vol 7 (2) ◽  
pp. 165-178
Author(s):  
Nicolay T. Labyntsev ◽  
Lyubov F. SHILOVA ◽  
Ocsana V. Chukhrova
Keyword(s):  
Economic Security ◽  
Accounting Profession ◽  
Economic Management ◽  
Economic Interests ◽  
Doing Business ◽  
The Subject ◽  
The Stability ◽  
High Level ◽  
And Control

This article revises the mission and the name of the accounting profession in the context of strengthening the economic security of enterprises under the conditions of digitalization of the economy. The authors note that in the contemporary conditions of economic management, enterprises should form and ensure the functioning of the economic security of the enterprise at the proper level. The necessity of in-depth research of economic security at microlevel was considered, the factors influencing the stability of the enterprise were highlighted. High level of economic security of the subject of management consists in guaranteeing him maximum effective and stable functioning now and in future. Subjects of economic security were individual enterprises, and objects — their economic interests. The main goals of ensuring economic security of the enterprise in the part of accounting were singled out, the tasks of accounting policy, aimed at ensuring economic security, were determined. The prospects of the accounting profession in the process of ensuring economic security and reliable safe presentation of the results of doing business in reporting are substantiated. The study contains proposals on the revision of requirements for the qualifications of accountants in order to emphasize their activities aimed at strengthening the economic security of the enterprise.

Regional budget heavy-subsidization determinants: Evidence from Russia

2021 ◽  
Vol 27 (10) ◽  
pp. 2219-2241
Author(s):  
Magomed R. TASHTAMIROV
Keyword(s):  
Stochastic Analysis ◽  
Standard Of Living ◽  
Investment Activity ◽  
Development Status ◽  
Economic Problems ◽  
Regional Budget ◽  
Depressed Regions ◽  
Regional Budgets ◽  
Regions Of Russia

Subject. This article deals with the issues of identifying determinants that contribute to Russian depressed regions' overexposure to State aid. Objectives. The article aims to identify the basic determinants of increasing the level of high subsidy dependence of depressed regions of Russia. Methods. For the study, I used the methods of econometric stochastic analysis, time series, coefficients, and logical generalization. Results. The article reveals the key role of socio-economic component determinants, such as the standard of living, unemployment, fertility, in the formation and strengthening of subsidy dependence of depressed regions of Russia. Conclusions. The current development status of heavily subsidized regional budgets of Russia depends on the dynamics of transfer support directly. The standard of living of the population of the regions, tension in the labor market, and investment activity have a major impact on it. The solution of socio-economic problems can contribute to a gradual and systematic exit from the state of heavy subsidy dependence of the Russian depressed regions.

scholarly journals Nature Images in Russian Odic Poetry of the 18th – Early 19th Centuries: Functional Role and Influence on the Further Literary Process

2021 ◽  
Vol 3 (2) ◽  
pp. 40-61
Author(s):  
Alexey V. Svyatoslavsky
Keyword(s):  
Functional Role ◽  
Lyric Poetry ◽  
Russian Literature ◽  
Historical Events ◽  
Organic Part ◽  
Civic Consciousness ◽  
Literary Process ◽  
History Of ◽  
The Subject

The article is devoted to the functional role of nature images in the formation of the imaginary structure of Russian odic poetry of the 18th – early 19th centuries. Examples are taken from the odic poetry of Mikhail Lomonosov, Vasily Trediakovsky, Alexander Sumarokov, Mikhail Kheraskov, Gavrila Derzhavin, Dmitry Khvostov. An attempt was undertaken to answer two questions: the place nature images occupied in odic poetry in the era of its pride and, secondly, the possibility to find in the poetry of classicism, despite the condescending attitude towards it that developed later in the history of Russian literature, something that constituted an organic part of the Russian classics of the 19th and 20th centuries. The functional role of nature images in the odic genre is shown, which, as it seemed, by definition is alien to natural themes, being organically connected with the pathos of civic consciousness and the appeal to the themes of heroism, great personalities, and historical events. However, as it turns out in a number of cases, the very objects of nature evoke the poet's admiration as an impressive work of the Creator, in others, nature is a background that in a certain way enhances the impression of the very historical events that constitute the subject of odic poetry. The conclusion is made about a certain continuity in the depiction of nature – from odic poetry to Russian lyric poetry and prose of the 19th and 20th centuries.

scholarly journals Italian education’s view of cinema: from suspicion to media education

2020 ◽  
Vol 9 (1(17)) ◽  
pp. 61-80
Author(s):  
Rosa Iannuzzi ◽  
Jorge Martínez Lucena ◽  
Cristina Rodríguez Luque
Keyword(s):  
Formal Analysis ◽  
Educational Institution ◽  
Media Education ◽  
Financial Resources ◽  
The Internet ◽  
Visual Education ◽  
Film Content ◽  
The Subject ◽  
Italian Education

From the outset, Italian education has been interested in the message of films and cinema’s power of persuasion. Prior to the advent of television, education viewed cinema with suspicion for the alleged damage it caused to the minds of young people. Later, it would view cinema as a means of fascist ideological propaganda. From the 1920s onwards, schools would use cinema as a teaching aid through the so-called “educational cinema”. Since 1960, schools have aimed to teach formal analysis and film content. On the threshold of the new millennium, the revolution in school autonomy obliged every educational institution to independently manage the financial resources allocated to them. This involved the arrival in schools of external experts who were entrusted with media education: they were supported by an internal tutor while the school coordinated the professionals who spe-cialized in cinema; meanwhile the subject teacher entered the Internet era with the innovation of the interactive whiteboard, assuming the role of multimedia author. Thus began the training of teachers within schools, who were registered on the national list of Visual Education Workers.

scholarly journals The use of euphemisms in public speeches of the US politicians

2021 ◽  
pp. 22-28
Author(s):  
Aleksandra Viktorovna Guzova
Keyword(s):  
Political Communication ◽  
Functional Role ◽  
Practical Importance ◽  
Public Speech ◽  
Continuous Sampling ◽  
Discursive Analysis ◽  
The Us ◽  
General Scientific ◽  
The Subject

The subject of this research is the role of euphemisms in political communication. The goal of this article is to establish the functional role of euphemisms in public speeches of the US politicians based on the texts of speeches for the period 2020 – 2021. Research methodology relies on the provisions of linguorhetoric, namely the functional role of lexicon within the framework of a particular speech genre. The article employs the general scientific method, systematization and generalization, content analysis, discursive analysis, method of continuous sampling, and linguostylistic analysis. It is determined that the use of euphemisms in speeches of the IS politicians for the period 2020 – 2021 performs the following functions: manipulative, veiling the reality, self-positioning. In public speech, the important factors are politeness and delicacy for maintaining and promoting communication. It is noted that politics is the sphere that requires using a variety of euphemisms. The mechanisms of euphemization are based on the inaccuracy of speech, ambiguity, and generalized nomination of the object. Practical importance of this research consists in the fact that its results can be implemented in rhetoric courses, as well as in preparation of public speeches. The scientific novelty lies in establishment of the functional role of euphemistic nominations based on public speeches of the US politicians for 2021.

scholarly journals Measuring the Impact of Fiscal Decentralization on Economic Growth and Income Inequality using the Heuristic Network

2019 ◽  
Vol 8 (5C) ◽  
pp. 1016-1024
Keyword(s):  
Economic Growth ◽  
Income Inequality ◽  
Fiscal Decentralization ◽  
Regional Economic Growth ◽  
Financial Resources ◽  
Regional Economic ◽  
East Kalimantan ◽  
Regional Budgets ◽  
The Impact

To achieve regional economic growth, the role of regional budgets is very important. In this regard, the utilization of regional economic and financial resources is an important factor in supporting the implementation of the fiscal decentralization system in the area. The implementation of fiscal decentralization in Indonesia is marked by the process of transferring financial resources to regions in significant amounts. In the last five years (2011-2015), the proportion of balancing funds to total regional income nationally reached an average of 73%. Despite the huge spike in decentralization policies, the implementation of fiscal decentralization in East Kalimantan Province, one of Indonesia's provinces, till now has not been able to bring about improving the welfare of local communities. In reality, there is still income inequality, although still relatively low in East Kalimantan Province. This study performs to measure the impact of fiscal decentralization on economic growth and income inequality in East Kalimantan – Indonesia. The hypothesis in this study is that fiscal decentralization negatively affects income inequality directly or indirectly through economic growth in East Kalimantan – Indonesia. The aim of this study is how to use the heuristic network to prove this hypothesis.

scholarly journals Functional role of laminin carbohydrate.

1984 ◽  
Vol 4 (1) ◽  
pp. 1-7 ◽  
Author(s):  
C C Howe
Keyword(s):  
Extracellular Matrix ◽  
Functional Role ◽  
Culture Medium ◽  
Proteolytic Degradation ◽  
Extracellular Matrix Component ◽  
Matrix Component ◽  
Disulfide Bonding ◽  
Cell Lysate ◽  
The Stability

Previous work showed that tunicamycin suppresses glycosylation of laminin. In the present work, the role of glycosylation in the secretion of laminin and in the disulfide bonding of laminin subunits was studied, using tunicamycin to inhibit glycosylation. Tunicamycin inhibited extensively the secretion of laminin into culture medium and extracellular matrix even though the treated cells contained higher concentrations of laminin than the control cells. The laminin subunits synthesized in the presence of tunicamycin were disulfide bonded. Thus, suppression of glycosylation did not adversely affect disulfide bonding of the subunits, but did decrease the secretion of laminin. Glycosidases were also used to remove the carbohydrate of laminin to study the role of carbohydrate in the stability of laminin and in its interaction with another extracellular matrix component, heparin. The glycosidases removed about 73% of [3H]glucosamine. Both glycosidase-treated and untreated laminin were stable when incubated with cell lysate or culture medium. The glycosidase-treated laminin bound as efficiently as the untreated laminin to heparin. These results suggest that the presence of a carbohydrate moiety, at least at the level found in untreated laminin, is not essential in binding to heparin or in protecting laminin from proteolytic degradation in the cell or culture medium.

scholarly journals REDUCTION THE COSTS OF FORMATION OF ENTERPRISE’S EQUITY

2018 ◽  
Vol 1 (2(14)) ◽  
pp. 114-120
Author(s):  
Tetiana Anatoliyivna Konieva
Keyword(s):  
Limited Liability ◽  
Financial Resources ◽  
Cost Of Equity ◽  
Private Placement ◽  
Corporate Rights ◽  
Net Assets ◽  
The Stability ◽  
Investment Object ◽  
The Cost

Urgency of the research. Decreasing the cost of equity, which is an important source of financial provision of enterprise’s activity, in particular newly created, is a topical issue in a market economy. Target setting. Domestic enterprises are characterized by the growing share of current liabilities at this stage. It threatens the stability of their financial state and causes the need to increase the role of internal financial resources. Actual scientific researches and issues analysis. In accordance with modern approaches the basis for calculating the cost of equity is the premium for the country’s risk in which the investment object is located; the access to the capital market; the risk of default of the company in emerging markets. Uninvestigated parts of general matters defining. There is a need to study the role of the net assets components in the formation of enterprise’s equity, which will identify additional ways to reduce the cost of its involvement. The research objective. The article provides:  analysis of the influence of factors on the cost of net assets;  identification of the role of components in the formation of domestic enterprises’ equity. The statement of basic materials. The research has revealed that the share of equity in financial resources of Ukrainian enterprises as of 01.01.2017 is 24,5%. Nowadays the prevailing form of business organization is limited liability companies, which testifies to the favourable legislation of their registration and functioning. Formation of registered capital exclusively from the monetary contributions, cooperation with underwriters, potential investors significantly reduces the costs of such procedure. Domestic legislation provides an opportunity to optimize the amount, form of payment and taxation of dividends, which deceases the cost of equity. Conclusions. The ways of reduction the costs of equity formation were revealed, in particular: association of enterprises; private placement of corporate rights; cooperation with intermediaries; decreasing the level of dividend taxation.

Sustainability of Russian economy in the mirror of the system economic theory (Part 2)

2016 ◽  
pp. 117-138 ◽  
Author(s):  
G. Kleiner
Keyword(s):  
Economic Theory ◽  
National Economy ◽  
Basic Problem ◽  
Special Role ◽  
Balanced Development ◽  
Russian Economy ◽  
The Subject ◽  
The Stability ◽  
Strategic Perspective

This article is the second part of the paper published in the previous issue of the journal. In the first part of the article we presented the basic problem of economic sustainability in the strategic perspective, from the viewpoint of the system economic theory. In the second part of the article we discuss the capabilities of this theory as a tool for analyzing the sustainability of the economy and its principal subsystems. We explore the potential of the four system sectors of the economy (object, project, process and environment) for stimulating its development and stabilization. A model for the distribution of role functions of the system sectors of the economy at various stages of the crisis cycle is proposed, ensuring the balanced development of the economy. The special role of its object sector as an active subsystem supporting the stability and diversification in the economy is explained. The multilayer structure of economic subjects is considered as the framework of the national economy, the development of which is especially important during the crisis and post-crisis stages of the crisis cycle. Therefore, the need to strengthen the subject framework of the economy is highlighted, paying particular attention to industries as the subjects of mesoeconomy. On the basis of that, reforms in the organization of government and management are suggested, and recommendations are formulated on the major principles of economic policy regarding the sustainability of the national economy.

scholarly journals The development budget and its role in the implementation of the region’s investment policy

2021 ◽  
pp. 168-175
Author(s):  
S. N. Rukina ◽  
K. A. Gerasimova ◽  
A. S. Takmazyan ◽  
K. N. Samoylova
Keyword(s):  
Russian Federation ◽  
The State ◽  
Investment Projects ◽  
Tax Legislation ◽  
The Subject ◽  
The Russian Federation ◽  
Tax Benefits ◽  
The Stability ◽  
Monetary Income

Realizing the role of investments for the implementation of the policy of economic growth and increasing the monetary income and savings of the population, it is proposed to develop the development budget in the regions as an independent target monetary fund as part of the consolidated budget of the subject of the Russian Federation and a tool for activating investment processes. The authors substantiate two options for the formation of its income based on the state of the economic potential of the region and inter-budgetary relations in the country. The article argues for the need to reflect in the development budget tax expenditures corresponding to the amount of incentive tax benefits provided by the sub-federal government to investors. The analysis of the forms of state support for investment projects in the Rostov region that are in demand by business – tax incentives, “engineering” subsidies, special investment contracts-allowed us to formulate a set of measures to improve tax legislation. The full functioning of the development budget is impossible without its consolidation in the Budget Code of the Russian Federation, as well as simplification of the mechanisms for providing tax instruments that stimulate investment processes, maintaining the stability of tax legislation, and expanding the tax independence of the state authorities of the subjects of the Russian Federation. 

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