scholarly journals FORMATION AND USE OF THE CITY DEVELOPMENT BUDGET: AN ANALYTICAL STUDY

2021 ◽  
Author(s):  
Uliana Vatamanyuk-Zelinska ◽  
Veronika Ishchenko
Keyword(s):  
Scientific Work ◽  
Local Economy ◽  
City Development ◽  
Leading Role ◽  
Theoretical Approaches ◽  
Expenditure System ◽  
Local Budget ◽  
Decentralization Reform ◽  
High Level

One of the priority tasks of the Decentralization Reform is to create conditions for the mobilization of sufficient financial resources in order to ensure the functioning and development of the relevant territorial community and its local budget. The ultimate goal of the reform is to form self – sufficient territorial communities with financially sound budgets and a high level of financial independence. In such conditions, when local budgets ' own revenues are limited, the development budget plays a leading role in financing the community. The development budget is one of the indicators for assessing the quality of life in territorial communities because it provides financing for infrastructure and the quality of local services, which ultimately determine the growth of the local economy as a whole. However, the revenue side of the development budgets of local budgets in Ukraine, even taking into account certain positive changes enshrined in the new version of the Budget code, is not able to meet the financial needs of territories in budget investments in the current conditions. Given this, the problems of using development budget funds as part of the special fund of local budgets do not lose their relevance today. Therefore, the article is devoted to substantiating the importance of the development budget and assessing potential directions for its use. The scientific work reveals theoretical approaches to defining the essence of the concept of "development budget", its role and purpose. The key role of the development budget in financing the city's infrastructure is outlined. Directions and areas of allocation of development budget funds in accordance with the current legislation are considered. The total amount of expenditures of the Lviv development budget is determined. The analysis and evaluation of the directions of using funds from the Lviv development budget was carried out. Expenditures of the Lviv development budget at the expense of subventions from the state and regional budgets are considered. Based on the analysis, the priority tasks necessary for further improvement of the expenditure system of the development budget are indicated.

scholarly journals FINANCIAL EQUALIZATION IN THE CONTEXT OF DECENTRALIZATION REFORM OF POWER: PROBLEMS AND PERSPECTIVES

2019 ◽  
pp. 85-97 ◽  
Author(s):  
Liliya BENOVSKA
Keyword(s):  
State Standards ◽  
The Sustainable Development ◽  
Alignment System ◽  
The Social ◽  
Modern System ◽  
Growth Promoting ◽  
Local Budget ◽  
Decentralization Reform ◽  
Service Standards

Introduction. With the conduction of the reform of decentralization of power in Ukraine in the model of financial equalization, the emphasis is placed on aligning budgets on incomes with the use of separate equalization tools by expenditures. The introduction of the new alignment system involves a number of problems. Purpose. Solving the problems of financial equalization in Ukraine in the conditions of modern reforms and finding the ways of its improvement. Results. The investigation of features and instruments of financial equalization in the context of conducting modern reforms in Ukraine has made it possible to identify issues that do not contribute to the reduction of vertical and horizontal budget imbalances, but also increase them. The main problems of financial equalization of local budgets are allocated, namely: inconsistency of incomes with expenditure powers of local budgets; instability of local budget revenues over time due to frequent changes in tax and budget laws of the state; violation of the transparency of transfer of transfers; a lack of clear separation of expenditure powers between the levels of government and others. The modernization of the modern equalization system should be aimed at creating equal financial opportunities for the sustainable development of individual territories and the country as a whole, providing macroeconomic stability and economic growth, promoting the improvement of quality of public services and their compliance with the developed state standards. Conclusions. There are proposed the directions of perfection of the modern system of financial equalization in the part of changes in the procedure for enrollment of personal income tax to local budgets by the place of residence of the person, and not by the place of employment; changes in the approaches of calculating the index of tax capacity; a reasoning of the necessity of development and approval of new state service standards for the social sectors.

Smart City Development in Korea and Its Implications for Cooperative Governance

2022 ◽  
pp. 1-21
Author(s):  
Yeoul Hwangbo
Keyword(s):  
Smart City ◽  
Industrial Revolution ◽  
Regional Cooperation ◽  
Smart Cities ◽  
Governance Structure ◽  
Policy Formulation ◽  
Regional Governance ◽  
City Development ◽  
Leading Role

This chapter dealt with the characteristics, the governance structure, policy-making process, the main thrusts, and regional governance of Korean smart cities. Korea defined a smart city as a platform to improve the quality of life for citizens, enhance the sustainability of cities, and foster new industries by utilizing innovative technologies of the Fourth Industrial Revolution era. The smart city consists of three components including technologies, services, and applications, and legislation. Ministry of Land, Infrastructure, and Transport has been in a position to play a leading role in developing smart cities and has accordingly been pushing for deregulation while other ministries have been devoted to the programmes under the inter-agency collaboration framework. The Seoul smart city initiatives are reviewed in terms of policy process including policy formulation, policymaking, policy implementation, and policy evaluation. The chapter also suggests ASEAN regional cooperation types in response to the COVID-19 pandemic.

IMPROVING THE LEVEL OF ENVIRONMENTAL SAFETY OF TERRITORIES IN THE CONTEXT OF DECENTRALIZATION REFORM

2021 ◽  
pp. 23-31
Author(s):  
Liubov Vasylyshyna ◽  
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Environmental Safety ◽  
Pollutant Emissions ◽  
Practical Significance ◽  
Ecological Balance ◽  
Theoretical Approaches ◽  
Socio Economic Development ◽  
Decentralization Reform ◽  
High Level

Substantiation of theoretical and methodological principles and practical recommendations for ensuring a high level of environmental safety of territories in the context of decentralization reform. Defining approaches to understanding the essence of the concept of "environmental safety", analysis of the state of environmental safety in the regions of Ukraine, development of possible measures and activities to ensure a high level of environmental safety in decentralized areas. Method. The study of theoretical approaches to the interpretation of environmental safety was carried out using the methods of analysis and synthesis. Statistical and graphical methods, as well as the method of comparison were used to analyze the level of environmental safety in the regions of Ukraine. A structurally logical method and a method of formalization were used to develop measures and directions to ensure a reliable level of ecological safety of territories. Results. The study allowed to single out certain aspects of the concept of "environmental safety", in particular, it is established that it is a system of certain measures, a component of national security, an integral part of environmental protection, a component of the production process, a certain degree of danger. Based on the generalization of different points of view, it is proposed to use a comprehensive approach to the interpretation of environmental safety. It is proposed to use the volumes of pollutant emissions into the atmosphere from stationary sources of pollution as the main criterion that measures the level of environmental safety of territories, as well as on the basis of which environmental recovery measures are developed. Based on the calculation and analysis of relative indicators per unit area and per capita, the regions of Ukraine with the highest level of environmental danger are identified. The system of the basic measures and directions of activity on increase of level of environmental safety of the united territorial communities which are contained in ecological programs of their sustainable development is developed. The concept of waste management, which is used in the EU countries and is aimed at ensuring the environmental safety of the territories, and also allows to solve the most pressing environmental problems of the inhabitants of a particular area, is justified to adapt to domestic practice. Scientific novelty. The definition of environmental safety is defined as a result of interaction and coordinated interaction of measures for the use, protection and restoration of the environment, which achieves ecological balance that ensures sustainable socio-economic development of relevant territories – countries, regions, districts, united territorial communities. The use of absolute and relative criteria for the analysis of the level of environmental safety by regions of Ukraine is substantiated. Measures and directions of activity on maintenance of a high level of environmental safety of territories in the conditions of decentralization are developed. Practical significance. The conducted research on the issues of increasing the level of environmental safety of territories gives an opportunity to realize the catastrophic consequences in case of inefficient management of these processes. Achieving a high level of environmental safety is that the latter is one of the components of the concept of sustainable development, thus ensuring the socio-economic development of territories. Key words: environmental safety, ecology, ecological balance, territory, region, decentralization, territorial reform.

scholarly journals CONSULTING ACTIVITY: ACTUALITY, PECULIARITIES AND PROSPECTS OF DEVELOPMENT

2018 ◽  
pp. 192-198
Author(s):  
Iryna Spilnyk ◽  
Olha Zahorodna ◽  
Oleksii Yaroshchuk
Keyword(s):  
Developed Countries ◽  
Quality Of Services ◽  
Competitive Advantages ◽  
Consulting Services ◽  
Leading Role ◽  
Priority Task ◽  
Effective Counseling ◽  
High Level ◽  
Intellectual Product

The article deals with the essence, importance and priority of consulting activity in modern conditions. Counseling is an integral part of the infrastructure and powerful area of the economy of many developed countries, whose leading role is related to the essence of the intellectual product, which creates consulting companies for client organizations in order to enhance their competitive advantages, by facilitating the mobilization of potential and utilization of available efficiency of business The need for consulting services is objectively increasing, and the development of advisory activities is of particular relevance. As practice shows, in many cases, it is effective counseling help to prevent significant losses that may occur due to mistakes made by managers and owners when planning, organizing, running a business, establishing relationships with partners, clients, etc. The priority task of the consulting market in modern conditions is recognition of increased professionalism and quality of services. Only through a high level of professionalism, constant efforts aimed at improving it, the consultant is able to effectively conduct consulting work. The ambiguity of the typology of consulting services is highlighted. The task of the main directions of business counseling on the market of consulting services is determined.

scholarly journals Essence and Types of Territorial Community: Analyzing the Theoretical Aspects

2021 ◽  
Vol 7 (522) ◽  
pp. 134-145
Author(s):  
I. V. Yaroshenko ◽  
Keyword(s):  
Public Administration ◽  
Historical Period ◽  
Theoretical Approaches ◽  
Community Influences ◽  
Practical Research ◽  
Territorial Organization ◽  
Scientific Opinion ◽  
Definition Of ◽  
High Level

Each country forms its own systems of territorial organization of power and public administration, which occurs under the influence of the national, historical, geographical, natural, economic, social, cultural, demographic and other features. Considerable attention of researches of scholars and practitioners was paid to the creation and functioning of the territorial community. The choice of theoretical approaches and models of the territorial community influences the efficiency of the functioning of the local self-government system, the ability to fulfill the assigned powers, to ensure a high level of quality of life of citizens and sustainable development of the territory. Studies of global and domestic experience allow to systematize the accumulated knowledge on this issue, which makes it possible to offer a national system of public administration at both the central and the local levels using the best theoretical and practical developments of the countries of the world. Formation of the definition of the concept of the territorial community was carried out over a long historical period under the influence of versatile scientific judgments, ideas, theoretical approaches, practical research. The analysis and study of foreign and domestic experience on this issue is characterized by various formulations, views, principles, signs, etc. regarding the formation and functioning of territorial communities. In parallel with the phrase «territorial community», researchers use other names, such as commune, territorial communion, territorial collectivity, local co-partnership, socio-territorial community, etc. The lack of currently generalized scientific opinion regarding the specification of the content of a certain term, the variety of volumes and approaches to its interpretation confirms the expediency of further research on this topic.

scholarly journals Forecasting the impact of financial decentralization in the formation of the budget of Poltava region on the basis of adaptive models

2021 ◽  
pp. 39-47
Author(s):  
Viktor Dubіshchev ◽  
Oleksandr Kudinov
Keyword(s):  
Economic Policy ◽  
Correlation Coefficients ◽  
Social Needs ◽  
Scientific Article ◽  
Adaptive Models ◽  
Regional Economic Policy ◽  
Local Budget ◽  
Decentralization Reform ◽  
The Impact

The decentralization reform that is actively developing in Ukraine requires new approaches to the formation of regional economic policy. The development of Ukraine as a democratic, independent country requires improving the quality of public administration, the formation of effective socio-economic policy. The vector of reform changes in the economic system of the region is financial decentralization, which is based on the social needs of united territorial communities. Financial decentralization is one of the important conditions for the independence of local authorities and serves to effectively ensure the provision of public services based on the necessary local needs. The scientific article examines the impact of budget decentralization on the budget of Poltava region. The statistics of revenues and expenditures in the period before the reform and after its implementation are analyzed. On the basis of empirical data with the help of adaptive models the forecast values of local budget revenues for the future period are calculated, the percentage of accuracy and quality of the forecast is determined. The disadvantages of using models of general use are determined on the basis and methods of their improvement by adaptation of correlation coefficients to factors of the Ukrainian economy are offered. Prospects for the development of reform in Ukraine have been identified.

scholarly journals Evaluation of the state support effectiveness in the agricultural organizations of the Voronezh region

2018 ◽  
Vol 80 (2) ◽  
pp. 335-342
Author(s):  
Z. V. Gavrilova ◽  
S. A. Ryzhkova
Keyword(s):  
Scientific Work ◽  
The State ◽  
Qualitative Assessment ◽  
Voronezh Oblast ◽  
Industrial Complex ◽  
State Support ◽  
Leading Role ◽  
Theoretical Approaches ◽  
Voronezh Region ◽  
Agricultural Organizations

The relevance of the research is determined by the leading role of state support in the effective functioning of agricultural organizations of the Voronezh region. The purpose of the article is to study theoretical approaches and justify practical ways to improve the efficiency of state support. The following research methods were used in the work on the article: analysis and synthesis, generalization, comparison, classification. Results. The concepts of state support, the effectiveness of state support are analyzed by the authors. The purpose, object and subject of this research are justified. The main provisions on which the evaluation of the effectiveness of state support in General, as well as auxiliary indicators for assessing the effectiveness of state support of agricultural organizations at the regional level should be based, are highlighted in the scientific work. Classification and analysis of existing methods of quantitative and qualitative assessment of the effectiveness of state support are given in the article. Some of them were tested with the use of available statistical data for agricultural organizations of the Voronezh region. Dynamic of volumes of state support of agricultural organizations and investment in agriculture, forestry, hunting for the Voronezh oblast for 2011–2016 is analyzed by the authors. The dynamic of relative indicators of the intensity of state support in the Voronezh region for the same period is presented. Indicators of efficiency of the state support of the agricultural organizations are calculated. The calculation of the indicators and factors of effectiveness of agricultural organizations taking into account the use of state support in the Voronezh region based on the method of S. Y. Petrova and O. A. Frolova spent in scientific work. The conclusion about the prospects of development of the regional agro-industrial complex taking into account the state support is made.

scholarly journals Disadvantages of the methodology and practice of analysis of the financial status of the enterprise: causes, consequences, ways of elimination

2021 ◽  
Vol 8 (1) ◽  
pp. 69-79
Author(s):  
V. Chubai ◽  
◽  
A. Zhyrnova
Keyword(s):  
Financial Analysis ◽  
Scientific Work ◽  
Financial Information ◽  
Optimal Management ◽  
Management Decisions ◽  
Financial Status ◽  
Financial Condition ◽  
Different Types ◽  
High Level

Today, businesses operate in conditions of significant competition and a high level of unpredictability of changes in the environment. Therefore, for each company even more important is the importance of making optimal management decisions. A significant number of decisions are made based on the results of the analysis of the financial condition of the enterprise. However, the existing methodology and practice of financial analysis have many different types of shortcomings that significantly distort the results of the analysis. The main shortcomings can be grouped into the following groups: organizational, methodological, technical, legislative, conceptual, informational. As a result of their presence, many users of financial information form incorrect conclusions and make suboptimal management decisions, which negatively affects the future results of the enterprise, related entities and the economy in general. Therefore, the purpose of scientific work is to study the shortcomings of the methodology and practice of financial analysis, and to find ways to address these shortcomings. The article examines foreign and domestic experience in analysing the financial condition of enterprises; identified and grouped the shortcomings of the methodology and practice of this type of analysis; the importance of taking into account the factors of its internal and external environments during the analysis of the financial condition of the enterprise is substantiated; recommendations for eliminating a number of shortcomings of the analysis of the financial condition of enterprises are offered. The results of the study will help to obtain much more reliable results of financial analysis, which will improve the quality of management decisions of operational, tactical and strategic nature.

Heart Rate Recovery Changes during Competition Period in High-Level Basketball Players

2018 ◽  
Vol 1 (80) ◽  
Author(s):  
Audrius Gocentas ◽  
Anatoli Landõr ◽  
Aleksandras Kriščiūnas
Keyword(s):  
Heart Rate ◽  
Heart Rate Recovery ◽  
Team Sports ◽  
Basketball Players ◽  
Coeffi Cients ◽  
Competition Period ◽  
Monitoring Training ◽  
Intense Training ◽  
High Level

Research background and hypothesis. Replete schedule of competitions and intense training are features of contemporary team sports. Athletes, especially the most involved ones, may not have enough time to recover. As a consequence, aggregated fatigue can manifest in some undesirable form and affect athlete’s performance and health.Research aim. The aim of this study was to evaluate the changes in heart rate recovery (HRR) and investigate possible relations with sport-specifi c measures of effi cacy in professional basketball players during competition season.Research methods. Eight male high-level basketball players (mean ± SD, body mass, 97.3 ± 11.33 kg; height 2.02 ± 0.067 m, and age 23 ± 3.12 years) were investigated. The same basketball specifi c exercise was replicated several times from September till April during the practice sessions in order to assess the personal trends of HRR. Heart rate monitoring was performed using POLAR TEAM SYSTEM. Investigated athletes were ranked retrospectively according to the total amount of minutes played and the coeffi cients of effi cacy. Research results. There were signifi cant differences in the trends of HRR between the investigated players. The most effective players showed decreasing trends of HRR in all cases of ranking.Discussion and conclusions. Research fi ndings have shown that the quality of heart rate recovery differs between basketball players of the same team and could be associated with sport-specifi c effi cacy and competition playing time.Keywords: adaptation, autonomic control, monitoring training.

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