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 COMPONENTS OF THE BUDGET SYSTEM OF UKRAINE AS FACTORS OF FINANCIAL AND ECONOMIC SECURITY

2020 ◽  
Vol 1 (3) ◽  
pp. 29-34
Author(s):  
Oleh Holovko ◽  
Lilia Solomonova
Keyword(s):  
Public Debt ◽  
Financial Stability ◽  
Budget Deficit ◽  
Economic Security ◽  
The State ◽  
State Budget ◽  
Decentralization Reform ◽  
State Pension ◽  
Practical Recommendations ◽  
Budget System

The purpose of this study is to analyze the components of the budget system of Ukraine as factors of financial and economic security to identify negative trends in the context of the implementation of decentralization reform. It is proved that the research of this direction should start with the analysis of the conceptual apparatus and structural relationships between categories. At the top level of the hierarchy there is the category of national security of Ukraine, which, according to current legislation, means the protection of state sovereignty, constitutional order and other national interests of the country from real and potential threats. The category of financial and economic security is also often used in the scientific literature. Given the above classification, in this case we are talking about the financial security of the country as a factor of economic security. Methodology. To stimulate economic development, the practice of modern budget regulation provides for the presence of a planned deficit, which is a source of local and public debt. Depending on the areas of its financing, there are domestic and foreign, local and national debts. The relationship between the above indicators determines the level of budget security of the country, which is one of the most important factors of financial stability was identified in the work. Results. It is proved that, according to the results of the analysis, practical recommendations on budget policy of Ukraine as a factor of financial and economic security should take into account the following steps: against the background of growing social burden on the budget, it is necessary to continue the redistribution of budget funds in favour of the regions, which will increase their level of financial autonomy and reduce the amount of transfer payments; pursue a strict restriction policy to prevent the growth of the state budget deficit and uncontrolled increase in debt; the problem of pension provision increases the burden on the state budget every year. It is necessary to take measures to create a cumulative system of state and non-state pension insurance. Practical implications. The practical consequences prove that in 2016 the public debt of the consolidated budget of Ukraine reached a record 81% of GDP. However, effective economic and budgetary policy allowed to reduce it in 2019 to 50.3%, which was positive. Moreover, the share of external debt was 29.2%. The high budget deficit in 2020 will lead to an increase in debt to 58.7% of GDP, which offsets the previous positive changes. It is determined that at the beginning and at the end of the study period the expenditures of the pension system of Ukraine have been equal to about 10% of GDP. At the same time, financing from own revenues has decreased from 8% to 6%, which is negative. The most critical situation became after 2013, when this indicator began to decline rapidly, increasing the burden on the state budget. Value/originality of the work is an analysis of the components of the budget system of Ukraine as factors of financial and economic security, which in contrast to the existing ones is based on the need for further implementation of decentralization reform and allows to develop practical recommendations for budget regulation.

Measures of financial control over the development of united territorial communities

2021 ◽  
pp. 81-90
Author(s):  
Taras H. Vasyltsiv ◽  
Olha P. Mulska ◽  
Yuliya K. Shopska
Keyword(s):  
Methodological Approach ◽  
The State ◽  
Practical Significance ◽  
Financial Resources ◽  
Financial Control ◽  
State Budget ◽  
Financial Capacity ◽  
Rational Distribution ◽  
Social And Economic Development ◽  
Further Development

The purpose of the article is to substantiate new measures of financial control over the development of united territorial communities. The article examines the relevance of the introduction of a system of financial control over the development of united territorial communities in Ukraine. The authors prove that the main goal of proper financial control of the further development of the united territorial communities in Ukraine was actualized for the three reasons: rational distribution and efficient use of financial resources; ensuring the upward dynamics and territories’ sustainable development. The features, goals, and objectives of financial control of the development of territorial communities are outlined. The essence of the concept of financial control of the development of territorial communities is specified. The results of the analysis of several indicators of financial development of the united territorial communities in Lviv region are given and the conclusion about the disproportions of financial support of community development is systematized. The author's methodological approach to the analysis of the integral coefficient of financial capacity of territorial communities of the region is developed. The analysis of the state of financial capacity of the united territorial communities in Lviv region is carried out. The scientific novelty of the research lies in substantiating the author's methodological approaches to grouping and comparative analysis of united territorial communities based on indicators of income and expenditure, grants and subventions from the state budget, which allowed to identify the level of financial capacity and assess the effectiveness of the use of financial resources in each united territorial community in Lviv region. The practical significance of the research is that the implementation of the results of the financial capacity analysis can be used as informative and analytical measures of financial control over the development of local communities. Other perspective guidelines concerning measures of improvement of financial control in the processes of social and economic development of communities are outlined.

scholarly journals Innovations in Management of Fiscal Equalisation: Decentralization Reform

2020 ◽  
pp. 208-221 ◽  
Author(s):  
Yuriy Petrushenko ◽  
Viktor Ventsel ◽  
Veronica Garbuz ◽  
Uliana Kolomiiets Kolomiiets ◽  
Wojciech Duranowski
Keyword(s):  
Financial Management ◽  
Current Approach ◽  
The State ◽  
Financial Policies ◽  
State Budget ◽  
Econometric Methods ◽  
Scientific Analysis ◽  
Management Approaches ◽  
Decentralization Reform ◽  
Innovative Approaches

The article summarises the results of scientific analysis of the effectiveness of the system of horizontal financial equalisation as a tool for reducing inter-territorial economic and social disparities. The primary purpose of this study is to substantiate innovative approaches to improving the efficiency of the system of financial equalisation and operational management of financial imbalances of territories in the context of decentralisation reform. The subject of the study is the processes of management of the financial equalisation system in Ukraine since 2015, as it was at this time that the decentralisation reform began, the basis of which was the redistribution of financial resources. The presence of several unresolved practical and, therefore, technical and methodological tasks in the process of implementing the financial equalisation policy in Ukraine in the period 2015-2020 has made the research relevant. The comparative analysis of the system of horizontal financial equalisation in Ukraine in terms of its effectiveness in reducing inter-territorial fiscal imbalances and assessing the effectiveness of the authors’ innovative approaches to managing the financial equalisation system became a methodological tool of the study. Statistical and econometric methods were used to verify the obtained results. The results of the study showed that the current approach to financial equalisation of disparities in the local budgets of Ukraine is not sufficient and needs improvement. New management approaches have been developed in the system of financial management of territories aimed at improving the mechanism of horizontal equalisation of local budgets, in particular, at reducing the number of local budgets, which receive essential subsidies from the state budget and improving the efficiency of the horizontal equalisation system in terms of reducing financial disparities between local budgets. Because of these goals, the analysis of the inclusion of the country’s capital (Kyiv) into the national financial equalisation system was carried out. The study also substantiates the need for permanent monitoring of financial equalisation effectiveness. For a better understanding of how effectively the system of horizontal equalisation of fiscal revenues of territories functions, it is proposed to carry out a constant (annual) analysis of standard deviation indicators and other indicators that characterise its effectiveness. The results of the study can be useful both for state bodies planning and implementing the state budget and for implementing local financial policies by local self-governments. Keywords management, innovation, financial equalisation, budget, imbalance, asymmetry, decentralisation.

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 Status of Public – State Management Usage of General Secondary Educational Institutions

2019 ◽  
Vol 7 (13) ◽  
Author(s):  
Oksana К. Mykhasiuk
Keyword(s):  
Public Management ◽  
Local Authority ◽  
The State ◽  
Public Institutions ◽  
Educational Institutions ◽  
Major Influence ◽  
State Management ◽  
Process Formation ◽  
Decentralization Reform ◽  
Dominant Influence

The article is devoted to the analysis of the normative legal support of the general secondary educational institutions functioning. The importance of the state-public management has been justified, as far as the major analytical reports of the state authority point at the insufficient attained involvement of public institutions in the management education. For these purposes, the traditional state-public management transformation and upgradeability have been explored by means of the state-public organizations combined efforts, deplacement of the dominant influence and its transition to an innovative public-state management. According to the results of enquiry within the Kharkiv region it has been found, that the state-public management prevails to date, in connection with low public activity, lack of stakeholders` readiness to co-management, public-state management immaturity of general secondary educational institutions in science and practice. However, we can observe establishment and development of public-state management in most educational institutions of the united territorial communities, that is an indication that the local authority decentralization reform wields major influence on the democratic process formation in all fields of public life.

scholarly journals RURAL ECONOMY UNDER CONDITIONS OF FISCAL DECENTRALIZATION AND COVID-19 WORLD CORONAVIRUS INFECTION PANDEMIC: A CLUSTER PARADIGM

2021 ◽  
Author(s):  
Serhii Petrukha ◽  
Keyword(s):  
Rural Development ◽  
Rural Economy ◽  
Fiscal Decentralization ◽  
Local Level ◽  
Value Added ◽  
State Regulation ◽  
The State ◽  
Financial Capacity ◽  
Decentralization Reform ◽  
Practical Recommendations

The study presents the evolution of the rural economy state regulation system based on the experience of economic relations, which covered a long historical path of development. Definitely that, in Ukraine, it is relatively developed, however, in accordance with the challenges caused by a corona crisis and fiscal decentralization, individual methods of the state regulation of the rural economy require not only further improving but also evaluating for real sources of revenues of territorial communities. This stipulated the goal of research (development of theoretical provisions, elaboration of methodical and practical recommendations on studying an impact of the corona crisis and decentralization on the rural economy), enabled to build up a respective methodology based on the combination of general scientific and special methods of research of interconnections between financial capacity of local budgets – rural economy (rural development) – regulation potential from rural territorial communities as well as formulate a chain of the following conclusions. A recession caused by COVID-19 and forced sequestration of the State Budget of Ukraine has made a start of financial uncertainty and low predictability of formation of the revenue side of local budgets, having posed not only a real threat to the implementation of the second stage of the decentralization reform in Ukraine but also having cancelled out a regulatory basis for sectoral modernization of the national and local economy, having essentially braked forming institutional capacity of territorial communities to regulate the rural economy, in particular, due to reduction in budgetary appropriations for the functioning of the State Fund for Regional Development, having formed a steady trend towards delaying in establishing the Fund for Development of Rural Areas. It is found that within the framework of the dual model of regulation of the rural economy at the local level, it is takes place by forming respective, as a rule, three-year programs of development of the agrarian sector of the economy, however, at the level, which still does not allow not only to ensure an expected level of local value-added of agro-products but also shape the regulation architecture ideology, from territorial communities, of the institutional composition of the rural economy, bringing, to the forefront, their potential to support the said process, which closely correlates with financial capacity. A conducted corona test for financial capacity against the background of reduction in the fiscal base of local budgets has established that the existing situation with receipts of financial resources does not allow to gain value-added from the functioning of the rural economy at the local level, having left a traditional level of regional dependence from the effectiveness of the performance of the agricultural production, which does not correlate, to a sufficient extent, with program values of stimulation of rural development, cutting them, on a priority basis, against the background of the need to improve transport connection to timely deliver medical aid to the population, be in a position to test it for the presence of a coronavirus and do future vaccination. The scientific novelty of the results of research consists in developing the theoretical provisions as well as elaborating methodical and practical recommendations on providing enhancement of the efficiency of the state regulation of the rural economy on the basis of the developed multi-stage methods of the assessment of the state of the rural economy and regulatory potential of territorial communities including forming a specialized system of assessment indicators reflecting an impact of the corona crisis on the status of local budgets (with a focus on rural territorial communities) with a projection of the degree of importance of each its component in the system of management of changes in the rural economy.

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 The methodological approaches development to assess the creation and use of the financial capacity of the state

2019 ◽  
Vol 8 (1) ◽  
pp. 28-43
Author(s):  
Nataliya Vyhovska ◽  
Andrii Polchanov ◽  
Khaled Aldiwani ◽  
Fathi Shukairi
Keyword(s):  
Interest Rates ◽  
Methodological Approach ◽  
The State ◽  
Alcoholic Beverages ◽  
Financial Resources ◽  
Nominal Wage ◽  
Cash Income ◽  
State Budget ◽  
Financial Capacity ◽  
The Creation

The article focuses on the development of scientific and methodological approach to determining the level of creation and use of financial capacity to identify current trends of its transformation and perspective directions for development. The research urgency is due to the need to ensure high level of national security, ineffective use of the existing financial capacity of the state, disputability of scientific approaches to identifying its components and the need to choose the vector for the state’s further development. This requires additional research methodological aspects aimed at obtaining objective and well-founded assessment of the financial capacity level. The methodological approach proposed involves comparing the actual rated values of creation and use of the authorities’ financial resources (the ratio of the deficit/surplus of the state budget to GDP, the level of GDP redistribution through the consolidated budget, the ratio of the government and government-guaranteed debt to GDP and gross international reserves of Ukraine in the months of imports), financial resources of business entities (the level of listing companies capitalization, the ratio of non-performing loans to total gross loans, credit interest rate, companies’ ROA) and the financial resources of households (the share of cash income in total household resources, the ratio of the average amount of old-age pension to the average monthly nominal wage, the share of spending on food and non-alcoholic beverages in total household spending) with their recommended limits and the establishing a scoring making it possible to form an integral indicator that reflects the level of creation and use of the state’s financial capacity. The methodological approach has been tested using Ukraine as an example. This has made it possible to identify the negative tendencies of the creation and use of Ukraine’s financial capacity (the state budget imbalance, significant debt burden on the budget, high interest rates, significant share of household expenditure on consumption). Based on the results, perspectives for development of the state’s financial capacity are proposed.

Optimalisasi Key Performance Indicators (KPI) Melalui Pendekatan Balance Scorecard Upaya Mengimplementasikan Performance Management System (PMS) Pada Perguruan Tinggi

CCIT Journal ◽  
2012 ◽  
Vol 6 (1) ◽  
pp. 17-34
Author(s):  
Untung Rahardja ◽  
Muhamad Yusup Eva ◽  
Rosyifa Rosyifa
Keyword(s):  
Performance Indicators ◽  
Management System ◽  
Educational Institution ◽  
Key Performance Indicators ◽  
Individual Performance ◽  
The State ◽  
Public Institution ◽  
Performance Measurement System ◽  
Educational Institutions ◽  
Successful Implementation

SQL Server Reporting Services is a way to analyze data, create reports using the indicators and gauges. Indicators are minimal gauges that convey the state of a single data value at a glance, and most are used to represent the state of Key Performance Indicators. Manage and harmonize the performance of an institution's educational institutions, especially universities with the performance of individuals or resources, no doubt is one of the essential elements for the success of an entity of the institution. Integrate the performance of an educational institution with individual performance is not an easy process, and therefore required a systematic approach to manage it. Implementation of a strategic management system based Balanced Scorecard can be used as a performance measurement system that will continuously monitor the successful implementation of the strategy of any public educational institution and measure the performance of its resources in a comprehensive and balanced, not the quantity but the emphasis is more concerned with the quality, so the performance of educational institutions at any time can be known clearly. Contribution of Key Performance Indicators to manage and harmonize the performance of any public institution is a solution in providing information to realize the extent of work that has set targets, identify and monitor measures of success, of course, with performance indicators show a clear, specific and measurable.

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