scholarly journals ЩОДО ЗАБЕЗПЕЧЕННЯ ГАЛУЗЕЙ І ПІДПРИЄМСТВ НАЦІОНАЛЬНОГО ГОСПОДАРСТВА УКРАЇНИ НАЛЕЖНИМИ ЛЮДСЬКИМИ РЕСУРСАМИ НА ЗАСАДАХ ПРЯМОЇ ВЗАЄМОДІЇ СУБ’ЄКТІВ ФОРМУВАННЯ РИНКУ ПРАЦІ

2018 ◽  
pp. 16-22
Author(s):  
Андрій Андибур
Keyword(s):  
Human Resources ◽  
Labor Demand ◽  
Direct Interaction ◽  
The State ◽  
Educational Institutions ◽  
State Budget ◽  
Demand And Supply ◽  
Existing Problems ◽  
Market Participants ◽  
Financial Participation

In the article, from the standpoint of market conditions for the formation of labor demand and supply on qualified human resources, the existing problems of unregulated interaction of a plurality of enterprises of branches of the national economy of Ukraine with a number of higher educational institutions as consumers and suppliers of these resources are considered. The conditions and the scheme of organization of direct interaction of enterprises and educational establishments in the mode of "subject-subject" in the processes of ordering-training-supplying the necessary categories of human resources by minimizing the financial participation of the state budget and the managerial influences of the state are proposed and substantiated. It has been demonstrated that if a new scheme of cluster organization of relations between the subjects of supply and consumption of skilled human resources takes place on the labor market, the advantages of using the proposed organizational decisions from the standpoint of increasing the economic independence of the market participants, the possibilities of increasing the economic efficiency of their relations and, as a consequence, a reduction in the burden on the state budget.

scholarly journals Optimization tools of education network

2021 ◽  
Vol 70 (3) ◽  
pp. 7-15
Author(s):  
L. Benovska
Keyword(s):  
Public Involvement ◽  
Local Community ◽  
The State ◽  
Educational Institutions ◽  
Infrastructure Management ◽  
State Budget ◽  
Financial Capacity ◽  
School Network ◽  
Decentralization Reform ◽  
Education Network

It is determined that school as a center of human capital formation, and as an institution requiring effective funding and management is the asset of the territorial community development. The main problems of the development of educational network of territorial communities in Lviv region related to the inconsistency of the educational network development to the demographic situation in the region, as well as the inefficient management system of educational institutions are identified in this paper. Non-optimized educational network is a burden on the development of the local community, as the community is forced to spend its own funds to finance educational needs, which in turn limits the funding of other activities, including infrastructure expenditures, development expenditures which are important for community life. The implementation of administrative and territorial decentralization reform faciliated the strengthening of local authorities role in educational infrastructure management, the increase of educational institutions autonomy and active public involvement in solving the problems of their management. The main tools for optimizing the educational network of local communities in the context of decentralization reform are identified and analyzed in this paper. The author considers them as: change of the principles of funding and transition to «funding per student», use of educational subvention and quantitative criteria for funding schools from the state budget, formation of educational districts and support institutions. Compared to other regions, Lviv region has dynamically reformed its educational network. However, the united territorial communities of Lviv region are less active founders of basic educational institutions than districts, and the students who study there, demonstrate lower level of knowledge in the assessment of the state final attestation and externally independent assessment. The influence of the educational subvention on the changes of the educational network in Lviv region is determined. It is determined that the use of buffers in the calculation of the index of financial capacity of the school network in 2021, significantly affected the level of differentiation of the index of financial capacity. This approach can be an obstacle to the optimization of the school network.

scholarly journals The need to switch to a new model of sentences execution in the Republic of Kazakhstan as a modern requirement

2020 ◽  
Vol 2 (3) ◽  
pp. 160-167
Author(s):  
Talgat Akimzhanov
Keyword(s):  
Approximate Model ◽  
The State ◽  
Penal System ◽  
State Budget ◽  
New Model ◽  
Existing Problems ◽  
Organizational Issues ◽  
Criminal Offenses ◽  
Past Life ◽  
The Republic

Currently, the system of sentences execution in the Republic of Kazakhstan does not correspond to the realities of modern times and needs to be reformed. This fact is confirmed by penitentiary practitioners and scientists. The system of punishment execution does not provide for the correction of convicts and their subsequent resocialization. Instead, it has become a punitive tool for those who are punished for criminal offenses. As a result, instead of returning a person to society, which is the goal of criminal, penal legislation and justice, the system of punishment execution, on the contrary, alienates convicts, turning them into outcasts and eternal “enemies” of justice. At the same time, significant amounts of money are allocated from the state budget for the implementation of these negative functions. According to prisoners serving sentences, and especially the former prisoners, the penal system continues to be punitive, harsh, and sometimes violent in nature. Instead of the creation, education of prisoners, it carries out the function of providing a strict isolation of convicts, making it impossible to maintain contact with the outside world and breaking all contact with the past life, thus creating new social problems, which the state has to solve. The crisis in the penal system is compounded by the negative assessment of the entire system of punishment execution by civil society. In the article, the author examines the existing problems in the system of punishment execution in the Republic of Kazakhstan and justifies the need to switch to a new model of punishment execution. The author offers an approximate model of the new system of punishment execution. Specific proposals are formulated to improve the legal and organizational issues of the system of punishment execution.

Human Resources in Science and Technology: State and Efficiency of Use

2014 ◽  
pp. 3-15
Author(s):  
I. Tsapenko
Keyword(s):  
Human Resources ◽  
Tertiary Education ◽  
Science And Technology ◽  
Developed Countries ◽  
The State ◽  
Demand And Supply ◽  
Disciplinary Structure ◽  
Steady Growth ◽  
Innovation Economy ◽  
The Developed Countries

The developed countries demonstrate steady growth of human resources in science and technology, being fixed in the rise of the share of tertiary educated in population as well as the share of professionals and technicians in employed population. The composition, quality and rationality of the usage of intellectual resources are strongly influenced by the disciplinary structure and other features of the system of tertiary education, as well as by the correspondence of demand and supply on the market of intellectual labour. There is a significant correlation between the state of such resources and the development of innovation economy.

scholarly journals Application of digital tools to enhance tax administration processes

2021 ◽  
Vol 106 ◽  
pp. 01024
Author(s):  
Lyudmila Ripol-Saragosi ◽  
Ekaterina Gomeleva
Keyword(s):  
The State ◽  
Digital Tools ◽  
Tax Administration ◽  
Automated Systems ◽  
State Budget ◽  
Digital Resources ◽  
Existing Problems ◽  
Synchronous Interaction ◽  
The Subject ◽  
Tax Payments

The article discusses approaches to organizing the process of tax administration, reveals the problems and prospects of tax administration through the use of digital tools. The theoretical aspects of tax administration are investigated, the subject and subjects of tax administration are described, the functions and conditions for the implementation of administration processes are revealed. The main problems of tax administration that directly affect tax production are outlined, including: difficult integration of digital tools into the Russian tax space, synchronous interaction of tax administrations on the transfer of necessary data, and others. The main platforms and automated systems used in the practice of tax administration are characterized. Examples of use and statistics of the positive dynamics of tax collection after the introduction of digital resources are given. The ways of overcoming the existing problems, the solution of which will increase the efficiency of tax administration, thereby reduce arrears, increase the collection of tax payments and, as a consequence, increase the revenue side of the state budget.

scholarly journals Factors of Formation of Tax Behavior and Tax Culture at the National Level

2021 ◽  
Vol 8 (3) ◽  
pp. 97-104
Author(s):  
Tatiana S. Seliutina
Keyword(s):  
National Level ◽  
The State ◽  
Point Of View ◽  
Business Community ◽  
Educational Institutions ◽  
Tax System ◽  
Existing Problems ◽  
Social Sphere ◽  
National Tax

This article is devoted to issues of national tax system effectiveness and overcoming existing problems with it. Under the current conditions, taxes are the integral lever of government influence on the countrys market economy. As a result, the level of development of the national economy and the conditions in its social sphere are directly influenced by the state of the tax system. The author considers it possible to ascertain the efficiency of the tax system in the broadest sense, namely as an aggregate level of achievement, by its goals. Those goals are set in accordance with the functions of taxation. However, when they are realized, significant disparities and even narrowed interpretations of functions arise. As a result, the existing tax system is flawed and unable to achieve high operational efficiency. As one of the most important problems, the author singles out the problem of incomplete fiscal performance due to insufficient tax discipline arising from a low level of tax culture. The author offers a proprietary interpretation of the factors influencing the specific actions of tax decision makers. From the point of view of tax culture, they are divided into factions that make up the tax culture, factions formed and determined by the prevailing tax culture, and others developed under the influence of alternate circumstances. The author considers the most complete and logical understanding of tax culture to be the level of citizen awareness of the importance of taxes as a source of financing the existence of the state and the performance of its functions. With this interpretation, it is justified to assume that citizens compare the degree of decline in their levels and quality of life due to their taxes, and increases in the quality of their lives by means of the implementation of social and other public functions. The prevalence of the latter leads to increased tax disciplineand the former to its decrease. Although these assessments are always subjective, they can serve as bases for the formation of objective directions for improving the activities of tax authorities and educational institutions and, by extension, the tax discipline of citizens and the business community. The effects are economically measurable and long-term.

scholarly journals PROBLEMS OF IMPROVING ECOLOGICAL TAXATION IN UKRAINE IN THE CONTEXT OF EUROPEAN INTEGRATION

2021 ◽  
pp. 54-64
Author(s):  
Svitlana SUCHEK
Keyword(s):  
European Integration ◽  
Negative Impact ◽  
The State ◽  
Environmental Taxation ◽  
The European Union ◽  
State Budget ◽  
Existing Problems ◽  
Doing Business ◽  
Current State ◽  
Taxation System

Introduction. Carrying out economic activity by individuals and legal entities in some cases provided by the production process is accompanied by systematic damage to the environment. The system of “paid pollution” should create conditions for the polluter when he seeks to reduce or completely abandon the negative impact on the environment, and for the state it should be a source of accumulation of funds that will be further aimed at restoring the environment and forming appropriate conditions for the transition to a “green” way of doing business. In this context, an important task is to analyze the current state of the environmental taxation system in Ukraine and develop recommendations for its improvement. The purpose of the article is to identify the problems of collecting environmental tax in Ukraine, using of funds accumulated through environmental taxation and justify the ways to solve existing problems in the context of European integration. Methods. The study used a number of general and special research methods, in particular: analysis, synthesis, generalization and statistical. Results. As a result of the study of the state of environmental taxation in Ukraine, the data on “green” revenues and expenditures of the State Budget of Ukraine are systematized, the structure and dynamics of revenues from various types of environmental payments are analyzed. The experience of ecological taxation in the countries of the European Union is analyzed. The problematic aspects of “green” public finances are outlined and ways to solve them are suggested. Perspectives. Further research should focus on assessing the relationship between environmental and economic policy of the state and economic development in general, to analyze the real and potential risks to business and the population, subject to the implementation of the government’s European integration commitments.

Filantropi Islam sebagai Strategi Manajemen Keuangan Lembaga Pendidikan

2019 ◽  
Vol 1 (1) ◽  
pp. 27
Author(s):  
Mukhlisin Mukhlisin ◽  
Endin Mujahidin ◽  
Indupurnahayu Indupurnahayu
Keyword(s):  
Literature Review ◽  
Financial Management ◽  
The State ◽  
Future Generations ◽  
Educational Institutions ◽  
Access To Education ◽  
State Budget ◽  
The Government ◽  
To Receive

<p class="15bIsiAbstractBInggris">The government has indeed allocated 20% of the state budget for education. Nevertheless, there are still Indonesian children who have not yet had access to education with standards. Therefore, it is an essential awareness of Islamic Philanthropy from individuals of Indonesian society and educational institutions so that it is expected to be more wide open the opportunities of future generations to receive a decent education. The purpose of this study was to obtain an explanation of the concept of Islamic Philanthropy in the Book of Regional Territories at Ta'lim wa al Waqfi fi al Mujtama'at al Islamiyah. The approach used in this research is library research.The results of this study indicate that Islamic Philanthropy with various kinds such as endowments, zakat, infaq, alms and grants can be a strategy as well as a solution in terms of financial management of educational institutions related to income and use. based on a literature review of the Tamwil at Ta'lim wa al Waqfi fi al Mujtama’at al Islamiyah which provides a strong foundation for the purpose of Islamic Philanthropy including in financing educational institutions</p><p class="16aJudulAbstrak"><strong>Abstrak</strong></p><p class="16bIsiAbstrak">Pemerintah memang telah mengalokasikan 20% dari APBN untuk pendidikan. Meskipun demikian, masih ada anak-anak Indonesia yang belum mendapatkan akses pendidikan dengan standar. Oleh karena itu, sangat diperlukan kesadaran Filantropi Islam dari individu masyarakat Indonesia maupun lembaga pendidikan sehingga diharapkan akan lebih terbuka lebar peluang generasi mendatang mengenyam pendidikan yang layak. Tujuan penelitian ini adalah untuk mendapatkan penjelasan tentang konsep Filantropi Islam dalam Kitab <em>Tamwil at Ta’lim wa al Waqfi fi al Mujtama’at al Islamiyah</em>. Pendekatan yang digunakan dalam penelitian ini adalah <em>library</em> <em>research</em>. Hasil penelitian ini menunjukkan bahwa Filantropi Islam dengan berbagai ragamnya seperti wakaf, zakat, infak, sedekah dan hibah bisa menjadi strategi sekaligus solusi dalam hal pengelolaan keuangan lembaga pendidikan terkait dengan pendapatan dan penggunaannya. berdasarkan kajian pustaka kitab <em>Tamwil at Ta’lim wa al Waqfi fi al Mujtama’at al Islamiyah</em> yang memberikan landasan kuat pemanfaatan Filantropi Islam termasuk dalam pembiayaan lembaga pendidikan.</p>

scholarly journals Assessing Need for Training Postgraduate on Social Security in Vietnam

2018 ◽  
Vol 3 (1) ◽  
pp. 21-27
Author(s):  
Hai Trung Nguyễn
Keyword(s):  
Social Security ◽  
Human Resources ◽  
Security Policy ◽  
The State ◽  
Educational Institutions ◽  
Postgraduate Level ◽  
The Social ◽  
Security Training ◽  
The Right ◽  
National Programs

This paper aims to assess the Need for Training Postgraduate on Social Security in Vietnam. Base on questionnaires from 400 to staff working in the field of social security and deep interviews of 30 people which are experts, lecturers in university, the result of this study has described a general picture about need of social security training. Specifically, findings show that: for the Strengths and Opportunities: First, the State always has the right policies on social security. Ensuring social security for every people is the consistent policy in Vietnam; Second, the social security units are increasingly being developed in terms of quantity and quality; Third, human resources in this area are enthusiastic, experience and qualified but just some of them have degree related to social security; Fourth, there has been a great deal of interest from the State for improving the quality of human resources in supplementing their knowledge of Social Security through National programs and projects; Fifth, educational institutions have been paying more attention, spending more time and funds for the training and developing capacity of lecturers in social security; Sixth, numbers of educational institutions having social security subjects in their training curriculum have increased faster. Weakness and Threats: First, despite the attention of the Party and the State, Vietnam social security policy system is scattered, overlapped; Second, number of staff working in the social security sector is largely unskilled and unqualified in term of social security knowledge; Third, for educational institutions: there has been interest and investment in research, teaching and training in the social security industry but still limited; lecturers with a degree in Social Security are also very limited. Most of them switched from other specialization; most of the educational institutions do not have clear orientation to develop Social Security curriculum at postgraduate level; the syllabus for social security topics is not much. Many new curriculums are translated from foreign materials so some contents are not completely suitable with the situation of Vietnam; currently, there is no social security training code. Base on the SOWT, this paper has discussed and recommended solutions to develop social security training program at postgraduate level to meet the need of high quality human resources on social security in Vietnam.

scholarly journals Municipalities’ own revenue as an instrument for financial independence

2021 ◽  
Vol 92 ◽  
pp. 07003
Author(s):  
Valentina Aleksandrova ◽  
Nadezhda Krasteva ◽  
Gergana Kresnaliyska ◽  
Yoana Petrova ◽  
Petar Baldzhiev
Keyword(s):  
Value Added ◽  
Local Communities ◽  
The State ◽  
Fiscal Rules ◽  
Financial Resources ◽  
State Budget ◽  
Financial Independence ◽  
Existing Problems ◽  
State Organization ◽  
State Subsidies

Research background: The article presents an analysis of the trends relating to the relation of the own income of municipalities and the received from the state budget financial resources compared with other countries which are chosen according to their form of state organization, as well as the financial relations of the municipal budget and the state budget, the budgetary relations and the applied fiscal rules. Purpose of the article: The topicality of the issues connected with the financial decentralization of municipalities and the existing problems is indisputable, as the analysis and the assessment of the financial independence of municipalities are made according to a basic index – their own income. The main problem that is connected with the independence of municipalities - lack of enough own income requires the exertion of serious efforts so that the financially weaker and local communities are protected. The globalization and the free movement of people have an adverse effect on the own income of the municipalities in the country because of their depopulation and to a large extent, they depend on the state subsidies and transfers which seriously limits their independence. Methods: The methods of analysis include a comparative one and an analysis of the constitutional and legal organization of municipal budgets in Bulgaria as well as an analysis of the structure of their own income. Findings & Value added: The analysis allows us to make suggestions about legal changes and recommendations for more useful budgetary relations between the municipal budgets and the state budget.

Sign in / Sign up

Export Citation Format

Share Document