scholarly journals SOCIAL COSTS AS AN INDICATOR OF STABLE DEVELOPMENT OF BUSINESS ENTITIES

2021 ◽  
Author(s):  
Alina Yefremenko ◽  
Yulia Malashenko ◽  
Yulia Zavoloka
Keyword(s):  
Social Protection ◽  
Quality Management System ◽  
Social Processes ◽  
Social Costs ◽  
Information Support ◽  
Necessary Condition ◽  
Social Spending ◽  
Integrated Reporting ◽  
The Social ◽  
Business Entities

The scientific article identifies the important role and importance of social processes and needs for the effective conduct of economic activity by economic entities. The main theories and approaches to assess the effectiveness of social spending are studied. The relevance and advantages of using integrated reporting in solving problems of information support of enterprise management on the systematization and generalization of social costs and benefits are substantiated. The authors of the article study the basic theories and approaches to the formation, development and management of social processes of the enterprise. It is also determined that business entities within their activities should bear significant responsibility for the social protection of their own staff. In addition, we believe that the problems of formation, accounting and effective management of social spending need more substantial research today due to the situation due to the spread of COVID-19, which in turn involves the implementation of additional costs of economic entities, aimed at organizing of staff work. The main issuer of the study is to determine the need and justification of the relationship of social protection of workers with the amount of social costs incurred by economic entities. Within the limits of the given problem the essence of categories of social protection and social expenses is analyzed. The authors proved that the problem of formation of social costs is closely related to such an important factor in the effective functioning of the enterprise as the social protection of its staff. It is noted that this factor is a necessary condition for a functionally developed state, because each business entity has a significant responsibility for the organization and implementation of state and own social programs. In accordance with the international experience of implementing a quality management system by economic entities, the feasibility of developing and using regulatory quality standards is analyzed, in particular, the procedure governing the organization of social protection of enterprise personnel is considered in detail. As a result of the analysis of existing approaches to the formation of the information field on social activities, as well as social costs of economic entities, it was concluded that the importance of integrated reporting, which in addition to providing information on the financial condition of the enterprise, will summarize decisions and identifying strategic aspects of development.

Welfare Efforts in Comparative Perspective

2020 ◽  
pp. 52-89
Author(s):  
Ferdinand Eibl
Keyword(s):  
Social Policy ◽  
Social Protection ◽  
Social Spending ◽  
Welfare Provision ◽  
Regime Formation ◽  
Policy Regimes ◽  
The Social ◽  
Social Expenditures ◽  
The International Monetary Fund

This chapter provides an analytical overview of welfare provision in labour· abundant MENA regimes. Organized in sections by country and covering the period from regime formation until the late 2000s, the chapter pays particular attention to spending levels and the accessibility of social policies, and maps the eigbt regimes onto the three different pathways of welfare provision outlined in Chapter I. It draws on a combination of historical reports and statistics, available secondary accounts, and a novel dataset on social expenditures developed from archival material of the International Monetary Fund (IMF). It also diversifies the picture by examining policies of education, health, and social protection separately. The chapter lays important groundwork for further analyses and gives a more complete sense of social policy regimes beyond the social spending figures presented in Chapter I.

Social cyclicality in Asian countries

2017 ◽  
Vol 44 (9) ◽  
pp. 1154-1165
Author(s):  
Deepti Ahuja ◽  
Venkatesh Murthy
Keyword(s):  
Fiscal Policy ◽  
Social Policy ◽  
Latin American ◽  
Social Protection ◽  
Social Spending ◽  
Asian Countries ◽  
Social Expenditure ◽  
Content Type ◽  
Cyclical Pattern ◽  
The Social

Purpose The purpose of this study is to examine the cyclical pattern of social expenditure during 1980-2012 for a set of Asian countries. The extant literature available so far has captured the cyclicality of fiscal policy only for member countries of the Organization for Economic Co-operation and Development and for Latin American countries. Moreover, previous studies have largely ignored Asian countries. Design/methodology/approach The analysis used panel data from global macro-databases of the International Monetary Fund, Statistics of public expenditure for economic development and Asian Development Bank. The cyclical components of social spending (health, education, and social protection) and GDP were determined by using the Hodrick-Prescott Filter. A positive (negative) correlation indicates procyclical (countercyclical) fiscal policy. In line with the existing literature on fiscal cyclicality (Gavin and Perotti, 1997; Lane, 2003; Frankel et al., 2013) that has examined the behavior of fiscal policy over the business cycle, regression analysis is used to examine the impact of political and institutional factors on the behavior of social spending. Findings It was found that government social expenditure is procyclical across Asian countries during 1980-2012. However, during the past decade, emerging Asian countries have been able to shift from procyclical to countercyclical social spending. This shows that they had taken several initiatives to boost expenditure in the social sector – be it in social protection, health, or education services. The significant determinant of social cyclicality is the quality of institutions, which could help the government to increase fiscal deficit during recessions and repay the debt during economic booms. However, to some extent, their countercyclical action is restrained by the high accumulated level of public debt. Originality/value In the context of the Asian region, it is important to understand the cyclical pattern of social policy for several reasons. It has been said that crises offer an opportunity for countries to rethink their social policy to achieve more sustained and equitable development. By studying the social spending behavior, the authors can see whether Asian countries were able to grab the opportunity for reshaping their social and economic agenda after the Asian financial crisis.

scholarly journals ORÇAMENTO E POLÍTICAS SOCIAIS: metodologia de análise na perspectiva crítica

2014 ◽  
Vol 18 (1) ◽  
pp. 15 ◽  
Author(s):  
Evilasio Salvador ◽  
Sandra Oliveira Teixeira
Keyword(s):  
Social Protection ◽  
Social Spending ◽  
Public Budget ◽  
Public Fund ◽  
Critical Perspective ◽  
The Public ◽  
Analysis Methodology ◽  
Public Resource ◽  
The Social ◽  
Democratic Control

Diante das dificuldades sofridas pela proteção social em tempos de agudização da crise do capital, este artigo tem por objetivo principal apresentar uma metodologia de análise crítica do orçamento público para além dos manuais tradicionais de finanças públicas. O artigo está organizado em quatro seções. A primeira seção evidencia os conceitos de fundo público e orçamento público, destacando a presença ativa dos recursos públicos na esfera da acumulação produtiva e na garantia das políticas sociais. A segunda parte do texto apresenta critérios relevantes para a análise dos gastos orçamentários, especialmente os gastos sociais. A terceira seção aborda o financiamento das políticas sociais na perspectiva crítica que busca uma análise da totalidade do custeio dos gastos sociais. Por fim, destaca a importância do controle democrático do orçamento e do fundo público. Aborda uma perspectiva analítica que corrobora com o delineamento de tendências acerca da condição dos direitos sociais e humanos.Palavras-chave: Fundo Público; orçamento público; financiamento; gastos sociais; controle democráticoBUDGET AND PUBLIC POLICIES: analysis’ methodology in critical perspectiveAbstract: Given the suffered difficulties by the social protection in exacerbation times of the capital crisis this article has as principal goal to show a methodology of critical analysis of the public budget in addition the traditional manual of public finance. The article is organized in four sections. The first section evidences the concept of public fund and public budget, emphasizing the active presence of public resource in the scope of the productive accumulation and the assurance of socialpolicy. The second section shows relevant criteria for the analysis of budget expenditures, especially social spending. The third section addresses the financing of social policies in the critical perspective that seeks an analysis of all costs of the social spending. In the end, highlights the importance of the democratic control of the budget and the public fund. It is ananalytical perspective corroborates with the delineation of trends about the condition of social and human rights.

scholarly journals A New Class in a Transforming Society. [Rev.] Toshchenko Zh.T. Prekariat: ot protoklassa k novomu klassu. Monografija. [Prekariat: From protoclass to a New Class. Monograph.] Moscow: Nauka publ., 2018

2019 ◽  
Vol 25 (2) ◽  
pp. 177-184 ◽  
Author(s):  
Andrey A. Vozmitel
Keyword(s):  
Social Stratification ◽  
Social System ◽  
Social Protection ◽  
Legal Protection ◽  
Social Processes ◽  
Social Classes ◽  
New Approach ◽  
New Class ◽  
The Social

The author of the reviewed monograph argues that social classes have not disappeared, but rather they have acquired new qualities and parameters. Thus J.T. Toschenko shows the need for a new approach towards analyzing social stratification. This analysis should be based not on “income, education and social status, but it should include such new factors as guaranteed sustained employment, the availability of social protection, preserving professional identity, participating in governance and confidence in the future”. The group of people who are deprived of any social achievements is going to keep growing. The author uses the term “the precariat” for those persons who lack any legal guarantees or legal protection of their basic needs. The precariat is characterised by multiple deprivation, which has never been observed on this scale before. The monograph aims at highlighting the main reasons for the emergence of this “protoclass”. The main reason being the turbulence, the inconsistency and the distortion of social processes, which lead to a traumatized society, it being a result of long-term degradation and the social system withering away.

scholarly journals DIVERSIFICATION AS AN ALTERNATIVE AREA OF DEVELOPMENT OF ACTIVITIES OF ECONOMY AND OBJECT OF ACCOUNTING

2019 ◽  
Vol 42 (4) ◽  
pp. 57-63
Author(s):  
T. V. MOMONT
Keyword(s):  
Financial Stability ◽  
Information Support ◽  
Diversification Strategy ◽  
Strategy Of Development ◽  
The Social ◽  
Investment Capital ◽  
Universal Instrument ◽  
Business Entities ◽  
Basic Approaches ◽  
Diversification Mechanism

The essence of diversification and its directions is investigated in the article. Significance of external and internal effects of diversification, their interdependence is proved. The basic approaches to diversification of activity of economic entities are determined, causality of the diversification mechanism is established. The main types of diversification are highlighted and the classification of diversification according to its directions, methods and purpose for accounting and analytical purposes is proposed. The accounting and analytical goals of diversification implementation are investigated and their relationship with its strategy and processes is determined. The social results of the implementation of diversification processes at the enterprises for the society are determined and the achievement of the social effect of the diversification of the activity of the enterprises is substantiated. It is proved that the classification features and types of diversification highlighted in the article have the greatest influence on the organization of accounting of the enterprise and information support of the management personnel, who chose the diversification strategy of development. Diversification factors have been formulated. It is emphasized that the goal of diversification determines the result they seek to obtain in the course of diversification, and accordingly influences the composition of indicators that must be analyzed in order to determine whether the goal has been achieved, ie to determine the effectiveness of diversification processes. The role of diversification in the economic activity of the enterprise is determined. The classification features of diversification processes have been systematized. It is proved that diversification of business entities is a universal instrument of risk management, stabilization of financial stability and improvement of profitability indicators, and its use provides an opportunity to formulate long-term competitive advantages, attract investment capital and introduce innovative processes.

Resisting austerity measures to social policies: multiple explanatory case studies

2018 ◽  
Vol 34 (6) ◽  
pp. 1130-1140
Author(s):  
Patricia O’Campo ◽  
Alix Freiler ◽  
Carles Muntaner ◽  
Elena Gelormino ◽  
Kelly Huegaerts ◽  
...  
Keyword(s):  
Northern Ireland ◽  
Case Studies ◽  
Political Ideology ◽  
Poverty Reduction ◽  
Social Protection ◽  
Social Spending ◽  
The United Kingdom ◽  
Political Clout ◽  
The Social ◽  
State Budgeting

Abstract Since Margaret Thatcher reached power in the United Kingdom, European governments have increasingly turned to neoliberal forms of policy-making, focusing, especially after the 2008 Great Recession on ‘austerity policies’ rather than investing in social protection policies. We applied a multiple explanatory case studies methodology to examine how and why challenges and resistance to these austerity measures are successful or not in four settings for three different social policy issues: using a gender lens in state budgeting in Andalusia (Spain), maintaining unemployment benefits in Italy and cuts to fuel poverty reduction programs in Northern Ireland and England. In particular, we intended to learn about whether resistance strategies are shared across disparate cases or whether there are unique activities that lead to successful resistance to austerity policies. As our approach drew from realist philosophy of science, we started with initial theories concerning collective action, political ideology and political power of affected populations. Our findings suggest that there are similarities between the cases we studied despite differences in political and policy contexts. We found that joint action between advocacy groups was effective in resisting cuts to social spending. Evidence also indicates that the social construction of target populations is important in resisting changes to social programmes. This was observed in both England and Northern Ireland where pensioners held significant political clout.

scholarly journals On the Idea of Organization Transformation: The IS/IT Design Challenge in Systems Thinking

10.28945/2808 ◽  
2004 ◽  
Author(s):  
Kam Hou Vat
Keyword(s):  
Information System ◽  
Information Technologies ◽  
Organizational Design ◽  
Organizational Context ◽  
Social Processes ◽  
Information Support ◽  
Organization Transformation ◽  
The Social ◽  
Design Challenge ◽  
Meaning Attribution

This paper investigates the idea of organization transformation appropriate to the advent of information technologies (IT). Specifically, we describe a traceable framework of transformation, which accommodates the shift of information system (IS) support from automating to informating to knowledging. The paper intends to clarify the context of IT/IS-based organization transformation through the contextualization of IS support and its relation to organizational design. This is done by elaborating the design issue of IS support that help structure and facilitate knowledge interconnectivity, through the exposition of the social processes in which, in a specific organizational context, a particular group of people can conceptualize their world and hence the purposeful action they wish to undertake. That provides the basis for ascertaining what information support is needed by those who undertake that action. Only then does it become appropriate to ask how modern IT can help to provide that support. We conclude by reiterating the challenge of designing IS’s as meaning attribution systems in which people select certain resources out of the mass potentially available and get them processed by means of IT, to make them meaningful in order to support their purposeful actions.

scholarly journals Fiscal mechanism in public administration of social risks

2021 ◽  
Vol 39 (68) ◽  
pp. 531-548
Author(s):  
Volodymyr G. Bulba ◽  
Maryna V. Goncharenko ◽  
Oleksandr V. Yevtuxov
Keyword(s):  
Public Administration ◽  
Public Management ◽  
Social Protection ◽  
Social Spending ◽  
Social Risk ◽  
Fiscal Policies ◽  
The Public ◽  
Social Risks ◽  
The Social ◽  
Total State

Through a critical document-based methodology, the research analyses the essence of social risks as the object of public administration, proposes their classification, tests the need for interconnection of social and fiscal policies, bases the structure of the financial and budgetary mechanism for public management of social risks and, consequently, proposes to improve it by increasing investment in human capital to prevent social risks. It is concluded that the orientation of the social protection system to countervailing measures in relation to certain groups of the population seeks to solve the problem of poverty by strengthening tax distributional processes, increasing the amount of social spending on total state spending, but if it fails to increase the effectiveness of social programmers, the main social problems will not be solved. It is established that the main direction of improvement of the public social risk management tax mechanism should be the minimization of the compensatory nature of the financial provision of the consequences of social risks and, the activation of the application of investment tools for the prevention of their occurrence.

The Social Costs of Underemployment

2003 ◽  
Author(s):  
David Dooley ◽  
JoAnn Prause
Keyword(s):  
Social Costs ◽  
The Social
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