scholarly journals On the Issue of Improving Remuneration System in Budget Organizations of the Republic of Kazakhstan

2021 ◽  
Vol 8 (3) ◽  
pp. 17-30
Author(s):  
S. K. Baidybekova
Keyword(s):  
Financial Reporting ◽  
Well Being ◽  
The State ◽  
State Budget ◽  
Public Authorities ◽  
Non Profit ◽  
The People ◽  
The Republic ◽  
Labor Resources ◽  
Key Staff

Budget organizations are created by public authorities, they are non-profit organizations whose activities are related to the provision of various types of services. They are financed by the state budget on the basis of financing plans of higher-level organizations. The main goal of budget organizations is the implementation of socio-cultural, managerial, scientific and technical projects, non-commercial in nature, which and funded by the state budget. The article describes the peculiarities of accounting in budget organizations and analyzes the implementation of an individual financing plan, provides a vertical analysis of the remuneration of key staff of an enterprise, along with the analysis of the number and quality of the staff and its movement in a budget organization. The purpose of the research is to determine the features of accounting and analysis of wages and salaries in budget organizations. To achieve this goal, the tasks were set to determine, on the basis of the analysis, the degree of supply of high-qualified specialists in budget organization; if an organization’s human resources are used effectively and efficiently; to identify the urgent problems in labor accounting and analysis of wages; to develop the main ways to improve accounting processes and increase the efficiency of the use of labor resources in budget organizations. Various research methods were used such as comparative, statistical methods and a structural analysis. In the context of globalization of the economy, the effective and rational use of personnel has a direct impact on the well-being of the people, labor productivity of employees of enterprises of all forms of ownership, including budget organizations. The article proposes the methodology to assess the effectiveness of labor resources within each structural unit, as well as for each employee personally by applying such methods as questioning, testing, appraisal interviews and others. The problems of accounting and analysis at enterprises in the context of international financial reporting standards are currently relevant, consequently it is necessary to work further to improve the organization of accounting and analysis of staff remuneration in budget organizations.

scholarly journals Transparency of Public and Local Finances: Foreign Experience

2020 ◽  
pp. 18-30
Author(s):  
INNA O. SHKOLNYK ◽  
NATALIIA G. VYHOVSKA ◽  
YULIIA S. HAVRYSH ◽  
ANDRII O. IVANCHENKO
Keyword(s):  
Fiscal Policy ◽  
The State ◽  
Budget Process ◽  
State Budget ◽  
Public Authorities ◽  
Public Finances ◽  
Information Portal ◽  
Foreign Experience ◽  
The Republic ◽  
State And Local

In modern conditions, the role of transparency of both public and local finances is growing significantly, which is a tool to increase the efficiency of financial resources, which confirms the analysis of Ukrainian and foreign studies. In Ukraine, the level of transparency is improving every year and as of 2019 is assessed by international organizations as the minimum allowable. At the same time, the level of transparency of local budgets differs significantly in different regions. To improve the situation and implement best practices in the field of transparency of public finances at both the state and local levels, it is important to analyze the foreign experience of those countries that are leaders in ratings of transparency of public authorities and transparency of the budget process. The paper analyzes the experience of the Office of the Public Accountant of Texas (USA), the Treasury of New Zealand, and the Treasury of the Republic of South Africa, which according to the open budget rating provided by the International Budget Partnership are among the 10 most transparent countries. Analysis of the content of the information portal of the Texas Public Accounts Controller Office showed a separate section “Transparency” with a detailed presentation of information in terms of key blocks of revenues and expenditures, state budget and finances, information on the formation and use of funds in all localities, information on budget deficit as well as information on transparency at the level of individual settlements, school districts, etc. A comparative analysis with the state of transparency of Ukrainian government agencies responsible for the development and implementation of fiscal policy and identifies weaknesses and strengths in terms of their transparency. It is established that the openness of the process of using public finances in Ukraine is gradually increasing, while the positions in the world transparency rating are also improving. However, the conceptual difference between building sites in the countries analyzed is that they report to taxpayers in a form that is accessible to them, rather than simply covering available information without comment or explanation. Keywords: open budget, participation, public finances, rating, fiscal policy.

CRIMINAL LIABILITY OF LEGAL PERSONS IN R. OF MACEDONIA

2018 ◽  
Vol 28 (6) ◽  
pp. 1947-1952
Author(s):  
Alban Kadriu
Keyword(s):  
Local Governments ◽  
Criminal Liability ◽  
Well Being ◽  
The State ◽  
Legal Person ◽  
Legal Entity ◽  
The People ◽  
The Status ◽  
The Republic ◽  
The One

Otherwise the subject of justice of a person with whom a person earns from his birth, a legal person is a product of the written law. In general, a legal entity is usually an organization that has ownership, economic activity, operational management, property and liability of its obligations with that property. Legal persons have their own will, their property they own and are responsible for their actions, which allows not being confused with the property of the people who founded it, nor of the will of all the people who work in it. Legal persons have an important role in everyday life. They are present and active in every field, because the legal system recognizes them as subjects of law.As an artificial creation created by law, a legal person also serves to create different collective goals and interests in society. However, it is important to note that all organizations, associations, institutions, etc., which exist today in the Republic of Macedonia, which have the property and organization of people working there, are not considered as legal entities. For this, the organization, company or the status of a legal person or the same should be foreseen in the state legal order. Criminal law in a country must, above all, serve the citizens, namely to assure their personal security and respect for human rights and fundamental freedoms, with proper functioning and due respect, above all of state bodies, but also of others. to enable citizens a peaceful life on the one hand, and on the other hand, the state will provide opportunities and a range of tools for maintaining the peace and well-being of citizens.From this we can conclude that if the offense is committed outside of the authority given to a natural person in this case the legal person can not be held responsible, but if the same case and despite being carried out outside the authorization is carried out in favor of the person legal entity in this case the legal person appears as an accomplice in the crime and to decide on his responsibility is the sufficient fact that the benefits he takes for himself or shares with his bailiff, noting the fact that the legal person and the person in charge of the person are collaborators of crime.From the criminal liability, the only excluded is the country by simple reason which would be illogical or with other words the state only accounts for themselves and their actions, while local governments are responsible only for offenses committed outside their public powers.

scholarly journals IPTEKS PENGENDALIAN INTERN ATAS PENERIMAAN NEGARA BUKAN PAJAK (PNBP) PADA KANTOR PELAYANAN SURAT KETERANGAN CATATAN KEPOLISIAN (SKCK) POLDA SULUT

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Lusinda Natalya Debora Karo ◽  
Christian Datu
Keyword(s):  
Internal Control ◽  
The State ◽  
State Budget ◽  
The People ◽  
Tax State ◽  
The Republic ◽  
The Government ◽  
Affect State ◽  
Independent Audit ◽  
State Revenues

The State Budget (APBN) is one thing that is very important for a country because it is a breath for the government in terms of advancing the country. No exception in Indonesia, which is an archipelago with so many regions. The state budget is set every year and carried out for the greatest prosperity of the people. One element of the state budget is the state revenue and grant budget, which is obtained from non-tax state revenues (PNBP). PNBP is a state financial scope that is managed and accounted for so that the Supreme Audit Agency (BPK) as a free and independent audit institution also conducts checks on components that affect state revenues and constitutes state revenues in accordance with the law. PNBP is collected or billed by Government Agencies with an Act or PP order or appointment from the Minister of Finance, based on the PNBP Plan made by the Government Agency Official. One source of Non-Tax State Revenues (PNBP) is obtained in the making of Police Note Certificates (SKCK) that are available throughout the Police of the Republic of Indonesia.Keywords : APBN, PNBP, SKCK,  Internal Control

Hukum Denda dalam Keuangan Publik Islam di Indonesia

2018 ◽  
Vol 12 (2) ◽  
pp. 313-328
Author(s):  
Fathul Aminudin Aziz
Keyword(s):  
Islamic Law ◽  
The State ◽  
Mutual Benefit ◽  
State Budget ◽  
The People ◽  
The Status ◽  
The Government

Fines are sanctions or punishments that are applied in the form of the obligation to pay a sum of money imposed on the denial of a number of agreements previously agreed upon. There is debate over the status of fines in Islamic law. Some argue that fines may not be used, and some argue that they may be used. In the context of fines for delays in payment of taxes, in fiqh law it can be analogous to ta'zir bi al-tamlīk (punishment for ownership). This can be justified if the tax obligations have met the requirements. Whereas according to Islamic teachings, fines can be categorized as acts in order to obey government orders as taught in the hadith, and in order to contribute to the realization of mutual benefit in the life of the state. As for the amount of the fine, the government cannot arbitrarily determine fines that are too large to burden the people. Penalties are applied as a message of reprimand and as a means to cover the lack of the state budget.

scholarly journals Monitoring of the tourism industry as a means of improving the efficiency of state economy regulation

2020 ◽  
pp. 6-9
Author(s):  
Tetiana AVERIKHINA ◽  
Alina VLAIEVA
Keyword(s):  
Economic Effect ◽  
State Regulation ◽  
Tourism Industry ◽  
The State ◽  
Social Infrastructure ◽  
State Budget ◽  
Tourism Management ◽  
State Economy ◽  
Independent Functions ◽  
The Republic

Introduction. The development of the tourism industry significantly affects the development of the country's economy as a whole. Its role is determined not only in the financial contribution, but also in stimulating other related industries that perform both ancillary and independent functions. The modern Ukrainian tourist market is undergoing many changes, so one of the current problems today is the use of effective tools for finding and systematizing the necessary information to forecast the development of the tourism industry. The purpose of the paper is to define the concept of monitoring the tourism industry as a means of improving the efficiency of state regulation of the economy, proving the importance of monitoring research, identifying problems of monitoring and ways to solve them. Results. The main purpose of tourism monitoring is to assess and forecast the state of tourism. Tourist services are localized and specialize in meeting the socio-economic needs of the population directly at the municipal level and are one of the main sources of funds coming to the state budget and ensure the reproduction of social infrastructure. In order to analyze trends in tourism and tourism in Ukraine, as well as assess the socio-economic effect of the implementation of measures of state support for domestic and inbound tourism, the central executive bodies of state regions of Ukraine, carrying out executive and administrative activities in tourism, the state of the tourism industry is being monitored. Given the large recreational and tourist potential in Ukraine, there is no full-fledged system of monitoring the market of tourist services by the state. This is due to the lack of an independent executive body in the field of tourism, endowed with certain powers, and a single system of statistical indicators of the market of tourist services. Modern statistics, both at the state and regional levels, do not give a complete picture of the state of tourism. Monitoring of tourist resources, objects of the tourist industry should give a clear picture of interaction of various branches of economy of the republic for the purposes of a complex estimation of directions of improvement and efficiency of functioning of the connected branches, exclusion of interbranch disproportions which negatively affect general development. Conclusion. To increase the growth rate of the tourism industry, the formation of a positive tourist image of the region, increase its visibility requires constant monitoring of the state and development of the tourism market. Monitoring will allow tracking the trends of the tourism market in the dynamics and promptly make changes to the developed programs and plans for the development of the tourism industry, develop recommendations for their adjustment, increase the effectiveness of tourism management.

scholarly journals Political clientelism in Serbian media - the case of the Tanjug news agency

Sociologija ◽  
2021 ◽  
Vol 63 (1) ◽  
pp. 72-95
Author(s):  
Smiljana Milinkov ◽  
Dinko Gruhonjic
Keyword(s):  
Legal Status ◽  
The State ◽  
State Agency ◽  
State Budget ◽  
News Agency ◽  
The Media ◽  
Media Work ◽  
The Republic ◽  
Research Show ◽  
Political Clientelism

The paper problematizes the presence of political clientelism in the media in the Republic of Serbia. The aim of this research is to point out the examples of establishing mechanisms of clientelistic practice in the media, using the News agency Tanjug as an example. Three analytical categories, which are relevant for perceiving the problem of clientelism, have been included: regulatory framework, financial allocations from the state budget and the reporting of the news agency Tanjug. The results of the research show that the illegal functioning, the unsolved ownership issue, non-transparent financing and unprofessional reporting are characteristics of the media work of Tanjug agency. According to the law, the former state agency was scheduled to stop work by the end of 2015. However, Tanjug still, with unclear legal status and significant financial help from the state, publishes information, some of which were proven to be disinformation. The analysis of examples of unobjective and unprofessional reporting points out to the ignoring of public interest, in order to satisfy the particular interest of the governing political structure, which financially makes Tanjug?s functioning possible, in an illegal manner. This case represents a closed circle of interrelationships on the relation politics-economy-media, through which clientelism is defined, using quid pro quo practice.

scholarly journals ANALISIS PENYELESIAN SENGKETA INTERNAL LEMBAGA NEGARA (STUDI KASUS PELANTIKAN PIMPINAN DEWAN PERWAKILAN DAERAH REPUBLIK INDONESIA PERIODE 2017-2019)

2018 ◽  
Vol 1 (1) ◽  
pp. 364
Author(s):  
Yanzah Bagas Nugraha ◽  
Dwi Andayani Budisetyowati
Keyword(s):  
Supreme Court ◽  
State Institution ◽  
The State ◽  
The Body ◽  
Internal Conflict ◽  
Constitutional Court ◽  
Leadership Tenure ◽  
The People ◽  
The Supreme Court ◽  
The Republic

The establishment of the Regional Representative Council of the Republic of Indonesia so called Dewan Perwakilan Daerah (DPD-RI) at least has two objectives. The first is to enhance justice for the people in the region. Secondly, to expanding and increasing the participation of local communities in national life. The process to form this state institution is done by amending the 3rd amendment of the 1945 Constitution of the Republic Indonesia. However, in doing that  amendment there was an internal conflict within the body of DPD-RI involving the old and the new leaders of this institution last year. The length of leadership tenure which was initially made 5 years was amended to became 2.5 years. The different length of leadership tenure was then canceled by the Supreme Court and it was decided to be the same as other institution such as The People’s Consultative Assembly and The House of Representative in that the leadership tenure should be in accordance with the electoral cycle of 5 years. However, although the regulation of DPD-RI has been canceled, the Supreme Court keeps sending its representative to guide the oath of position of the new DPD-RI leadership. The only regulation that has been introduced by the state was regulation toward conflict between state institutions and this conflict can merely be resolved by the Constitutional Court. Therefore, there is an urgent need for the state to seek solution to solve this problem to prevent the same thing happened to other state institution in the future.

INCLUSIVE STRATEGIC VECTOR OF DEVELOPMENT OF THE SUBJECT AGRICULTURAL AND FOOD SECTOR

2017 ◽  
Author(s):  
Serhii Didukh ◽  
Keyword(s):  
Small Businesses ◽  
Well Being ◽  
The State ◽  
Inclusive Development ◽  
Food Sector ◽  
Public Authorities ◽  
Doing Business ◽  
Inclusive System ◽  
Strategic Goals ◽  
Mechanism Of Interaction

The article analyzes the socio-economic context of the implementation of an inclusive system of agri-food development. The strategic goals of inclusive development at the macro level have been identified, according to which the ultimate goal is to create a society of common prosperity and well-being. It is shown that the implementation of the principles of inclusiveness involves overcoming certain disparities in development and inequality in their various manifestations. It is substantiated that for the modern agri-food sector of Ukraine the most important task is to form the sphere of employment of the rural population. The strategic directions of inclusive transformation of Ukraine are determined: social, infrastructural, economic and security. The components of the economic aspect of inclusive development are analyzed in detail, which are to create opportunities for effective business activities regardless of place of residence, which is primarily to create and maintain business infrastructure (logistics, banking, Internet). It is shown that the key role in the implementation of an inclusive development system is played by the availability of an optimal legal and regulatory framework for doing business by small businesses. The optimal mechanism of interaction of subjects of agro-food sphere concerning development of inclusive economy is defined. It is substantiated that in the conditions of institutional weakness of the state the functions on introduction of inclusive principles should be distributed between the state, community and private capital. On the basis of the conducted analysis the model of inclusive transformation of subjects of agro-food sphere is carried out. Prospects for further research are to substantiate the applied tools for the implementation of an inclusive system of agri-food development with the distribution of areas of responsibility between public authorities and private entities of different forms of ownership and scale of activity.

The integration of cultures: music of the people of Kazakhstan

2021 ◽  
Vol 6 (1) ◽  
pp. 54-68
Author(s):  
Gulmira Mussagulova ◽  
Zulfiya Kassimova
Keyword(s):  
Ethnic Groups ◽  
State Level ◽  
The State ◽  
Cultural Integration ◽  
Cultural Centers ◽  
Historical Significance ◽  
The People ◽  
History Of ◽  
The Media ◽  
The Republic

The article is devoted to the consideration and study of the creativity of the most prominent representatives of the musical art of national ethnic groups, the role of the Assembly of the People of Kazakhstan, the identification of various criteria for the relationship of ethnic groups living in the territory of the Republic of Kazakhstan, the peculiarities of their life, way of life, spheres of life, their relationship and views on the modern State, created by the first President of the Republic of Kazakhstan – Nursultan Nazarbayev. The core of the projects completed in the period from 2012 to 2017 includes not only historical facts and materials found from the State Archives, Central Scientific Library and the National Library of the Republic of Kazakhstan, but also an overview of active participation in many events related to the Assembly of the People of Kazakhstan, to the 20th and 25th anniversaries of the Assembly of the People of Kazakhstan, associated with the considered ethnocultural centers and representatives of certain ethnic groups. Through the media, participation in international scientific and practical conferences, previously unknown facts of the studied ethnic groups were highlighted, and their relationship with the main population of the republic, their contribution to the multinational culture of Kazakhstan, which in turn confirms the prudent, orderly, and wise policy of Elbasy (The Head of the State). The authors use the following methods in the study: historical-chronological, source study, analytical, comparative, and interviewing. Since 2012, in Kazakh musicology, the musical heritage of ethnic groups inhabiting Kazakhstan has been studied. A unique opportunity for a full-fledged study of their work is presented thanks to the activities of the Assembly of the People of Kazakhstan and systematic state policy, under the leadership of the First President. In 2017, the second book, entitled "The Historical Significance of the Assembly of the People of Kazakhstan in Interethnic Cultural Integration", was published, which became a fruitful result of the research project in 2015–2017. This book is a kind of continuation of the series, which began in the previous collective monograph "The Musical Art of the People of Kazakhstan", which was published at the end of 2014 and has undergone extensive testing not only among professionals, but also among fans of the musical culture of multinational Kazakhstan. Such research projects, which were not previously carried out in the domestic humanitarian science, are significant and in demand, since before their appearance in domestic musicology there were only separate reports on the activities of cultural centers, articles in the media and on Internet sites, a brief analysis of the work of specific masters in publications devoted to the study of the history of musical art of numerous national cultures. They give only fragmentary ideas about the art of the ethnic groups in question. The relevance and insufficient elaboration of these problems served as the basis for the study "The historical significance of the Assembly of the People of Kazakhstan in interethnic cultural integration", carried out by the Department of Musicology of the M. Auezov Institute of Literature and Art of the Committee of Science of the Ministry of Education and Science of the Republic of Kazakhstan. The implementation of such a complex and significant topic for the national musical art, coverage of the activities of large cultural centers of different ethnic groups, and much more makes it possible to determine the contribution of each of them to the history of Kazakhstan's development and outline ways to preserve the traditional folklore heritage and identity. In this regard, these projects are relevant and socially and politically significant at the state level.

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