scholarly journals Budget performance indicators: theoretical and practical aspects

2021 ◽  
Vol 2021 (1) ◽  
pp. 46-63
Author(s):  
Serhii YUSHKO ◽  
Keyword(s):  
Budget Deficit ◽  
The State ◽  
Planning System ◽  
Budget Management ◽  
Budget Planning ◽  
Absolute Value ◽  
Before And After ◽  
The Relationship ◽  
Budget Execution

The article examines the indicators on the basis of which the budget execution in Ukraine is assessed. Budget revenues and expenditures are characterized. The paper demonstrates the features of calculating the budget deficit (surplus) in Ukraine before and after 2004 year, emphasizing that despite the special place of this indicator in the budget planning system, for various reasons for a number of years there was neglect of current regulations legislation and world experience in budget deficit management. It is emphasized the imperfection of the budget deficit indicator due to its inherent shortcomings, concluding that the absolute value of the budget deficit is important in connection with another indicator – budget financing. The components of budget financing are named and characterized. It was found that the most important role in the context of balancing the main budget of the state belongs to debt operations. It is demonstrated the relationship between indicators of budget deficit and financing (their modular values are the same), revenues and expenditures (identical provided the balances at the beginning and end of the reporting period), net borrowing and the amount of public debt (the value of the latter increases / decreases by the amount net borrowing). The examples of specific budget years demonstrate the facts of exceeding the total amount of funding (budget deficit) by net borrowings of the state; the conclusion about the significance of the indicator of net borrowings in assessing the state of public finances is drawn; the need for further search for ways to improve the quality of budget management, thoughtful borrowing planning, the implementation of active budget operations with securities is stressed.

scholarly journals Execution of the state budget of Ukraine in the conditions of the COVID-19 pandemic

2021 ◽  
Vol 2021 (9) ◽  
pp. 52-69
Author(s):  
Yurii RADIONOV ◽  
Keyword(s):  
Social Services ◽  
The State ◽  
Defense Spending ◽  
State Budget ◽  
Budget Planning ◽  
Significant Deficit ◽  
The Government ◽  
Social Expenditures ◽  
Budget Execution

The article analyzes the state of formation and efficiency of the State Budget of Ukraine. It has been established that budget expenditures exceed revenues and as a result, the budget has been formed over the last decade with a significant deficit, and the existence of a deficit leads to a movement in the "debt spiral". To implement the budget the Government is forced to borrow additional funds and attract them on acceptable terms, which has become increasingly difficult. Failure to receive the funds leads to late spending. The analysis of expenditures of the State Budget of Ukraine according to the functional classification is carried out, which testified to the main priorities of the state in modern conditions. Given Russia's aggression in the east of the country, it is logically justified to increase security and defense spending. However, it is advisable to review social expenditures, which are quite large in size and do not improve the quality of social services, on the contrary, restrain economic growth, the country's transition to an innovative model of development. In order to increase the efficiency of budget execution, the validity of macro indicators, it is advisable to introduce medium-term budget planning. Budget expenditures must be justified and balanced in order to achieve the most effective results of budget programs and the goals of the budget system of Ukraine. The study identified systemic shortcomings in the State Budget of Ukraine, which are repeated from year to year, as well as those that characterize the special year 2020 associated with the pandemic COVID-19. Emphasis is placed on the functioning of the domestic system of public financial control and its importance in reducing the volume of budget violations, the effectiveness of budget execution, promoting better functioning of the financial and budgetary system, ensuring sustainable dynamics of socio-economic development of the country.

APPLICATION OF THE ATP-BIOLUMINESCENCE METHOD TO ASSESS THE QUALITY OF SANITATION OF MILKING EQUIPMENT

2020 ◽  
Vol 1 (4) ◽  
pp. 468-472
Author(s):  
P.A. Popov ◽  
◽  
D.V. Gruznov ◽  
S.V. Tokarev ◽  
◽  
...  
Keyword(s):  
Dairy Farms ◽  
Laboratory Studies ◽  
Before And After ◽  
Atp Bioluminescence ◽  
Microbial Number ◽  
Proportional Relationship ◽  
The Relationship ◽  
Number Of Bacteria ◽  
Bioluminescence Method

The article presents the results of determining the relationship between the total microbial number and microbial ATP on the surface of milking equipment before and after treatment with neutral anolyte ANK-SUPER. The possibility of using the ATP-bioluminescence method to control the quality of sanitation of milking equipment on dairy farms is shown. Laboratory studies revealed a proportional relationship between the level of bacterial ATP and the number of bacteria on the surface of milking equipment before and after sanitation.

Crafts Traders versus the State

2017 ◽  
Author(s):  
Dillon Mahoney
Keyword(s):  
Local Governments ◽  
New Technologies ◽  
The State ◽  
Small Scale ◽  
British Colonialism ◽  
Starting Point ◽  
Diverse Backgrounds ◽  
Before And After ◽  
History Of ◽  
The Relationship

This chapter traces the development of Kenya’s tourism and handicraft industries from their roots in 20th century British colonialism to provide some of the broader history of Kenya’s tourism and co-operative development, their emergence in Mombasa, and their relationships with local governments. I draw on archival as well as ethnographic data collected just before the 2002 demolition of Mombasa’s roadside kiosks, which form the starting point for the larger longitudinal study. I focus on the array of experiences of Mombasa’s roadside traders of diverse backgrounds as they struggle with the privatization and segregation of urban residential and commercial space both before and after the demolitions. The economy was radically altered as the roadsides were “cleaned” and a new wave of economic formalization characterized the relationship between small-scale businesspeople and the state. For many entrepreneurs invested in the global crafts trade, this was the final straw that pushed them toward new technologies, jumping scales into global markets, and investing in export and wholesale businesses that were not spatially dependent upon a connection to the city center.

Institutional memory and contemporary history in the House of Commons, 1547–1640

2018 ◽  
pp. 211-228
Author(s):  
Paul Seaward
Keyword(s):  
Seventeenth Century ◽  
The State ◽  
Contemporary History ◽  
House Of Commons ◽  
Institutional Memory ◽  
The Individual ◽  
The Relationship

Parliament in the course of a century after 1547 became almost certainly the best-recorded institution in Britain. This essay considers the nature of institutional memory in the late sixteenth-and early seventeenth-century House of Commons. It concerns firstly the nature and quality of institutional memory, and how, while it relied considerably on non-inscribed memory, it changed with the growth of the written record. It discusses the importance of precedent to parliamentarians, and how precedents were identified and selectively used. But more broadly it considers how written records, both of a formal and official nature and a private and unofficial kind, were developed over the sixteenth and seventeenth centuries in order to generate a narrative about parliament that helps to consolidate its landmark status. As a result, parliament came to be recognised and revered as the key institution in the relationship between the state and the individual.

scholarly journals Correlation between Psychosocial Distress and Quality of Life in Patients with Nasopharyngeal Carcinoma following Radiotherapy

2018 ◽  
Vol 2018 ◽  
pp. 1-4 ◽  
Author(s):  
Xiaolan Wang ◽  
Yue Lv ◽  
Wen Li ◽  
Chen Gan ◽  
Haijun Chen ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Psychological Distress ◽  
Nasopharyngeal Carcinoma ◽  
Significant Negative Correlation ◽  
Psychosocial Distress ◽  
Time Points ◽  
Significant Difference ◽  
Before And After ◽  
The Relationship

The aim of this study was to investigate the relationship between psychosocial distress and quality of life (QOL) in patients with nasopharyngeal carcinoma (NPC) after radiotherapy. Fifty-three patients with an initial diagnosis of NPC were enrolled in this study. The psychological Distress Thermometer (DT) and Functional Assessment of Cancer Therapy-Head & Neck (FACT-H&N) were conducted before and after radiotherapy in NPC patients. We compared the differences in psychological distress and QOL before and after radiotherapy and analyzed the correlation between psychological distress and QOL after radiotherapy. The performance on the DT was 6.60 ± 1.42 and 2.81 ± 1.43 before and after chemotherapy, respectively, with a significant difference between the time points (t = -13.73,P< 0.01). The performance on the FACT-H&N was 68.30 ± 6.14 and 39.84 ± 6.14 before and after chemotherapy, respectively, with a significant difference between the time points (t = -19.9,P< 0.01). There was a significant negative correlation between the DT score and the FACT-H&N score (r = -3.64,P< 0.01). Patients with NPC experience different degrees of psychological distress, an important factor that affects quality of life, after radiotherapy.

scholarly journals PROBLEMS OF BUDGET PLANNING IN CONDITIONS OF MACROECONOMIC INSTABILITY

2021 ◽  
Author(s):  
Oksana Posadnieva ◽  
Yana Rybitska
Keyword(s):  
The State ◽  
Medium Term ◽  
State Budget ◽  
Budget Planning ◽  
Developed Economies ◽  
External Threats ◽  
History Of ◽  
Budget Policy ◽  
Definition Of

The theoretical, methodological and practical principles of budget planning are considered in the work. The main economic and political factors that affect the quality of budget planning in a crisis economy are highlighted. The quality and efficiency of budget indicators planning during destructive events, internal and external threats are analyzed. The effectiveness of the state budget policy largely depends on effective budget planning. The principles of medium-term budget planning (Budget Declaration), which were introduced in our country and which aim to determine the general budget indicators for the next three years, should ensure the implementation of medium-term and long-term budget programs. However, the changing macroeconomic situation in the country and global economic challenges force the Budget Declaration to be revised annually. The main document of budget planning is the law on the State Budget of Ukraine for next year, and therefore the accuracy and completeness of its implementation depends on both medium-term budget planning and budget policy. The revenue part of the State Budget of Ukraine has a decisive influence on the formation expenditure’s part of the State Budget of Ukraine and a significant impact on the formation of local budgets. Therefore, the quality and accuracy of revenue planning is a necessary guarantee of socio-economic development of the state in the planned budget period. The execution of the revenue side of the state budget is also greatly influenced by foreign economic factors, which are not always predictable even for developed economies with a long history of budget risk forecasting, and for Ukraine sometimes become catastrophic, because our country does not have reserve funds as countries with developed economies. The purpose of the article is to consider and evaluate the theoretical and methodological and practical provisions of budget planning and develop on this basis practical recommendations for its improvement. In view of this, the paper revealed different approaches to the definition of «budget planning». The article considers the existing approaches to planning the revenue and expenditure side of the state budget. The authors identified factors that affect the quality of budget planning. The paper presents proposals for improving the efficiency of budget planning.

scholarly journals ASPEK HUKUM INFORMED CONSENT DAN PERJANJIAN TERAPEUTIK

2019 ◽  
Vol 8 (2) ◽  
pp. 95
Author(s):  
Muh Amin Dali ◽  
Warsito Kasim
Keyword(s):  
Informed Consent ◽  
Health Services ◽  
Legal Aspect ◽  
Secondary Data ◽  
Medical Personnel ◽  
Legal Aspects ◽  
The State ◽  
Care Workers ◽  
The Relationship

(Legal Aspect Of Informed Consent And Therapeutic Agreement). Health is one of the basic rights guaranteed by the state. Therefore, the state is obliged to prepare instruments to protect the health services of citizens. In practice, one of the tools regulated by the state in guaranteeing health services is the Medical Action Agreement. In the medical world, Medical Action Approval is better known as Informed Consent. The approval of this Medical Action will be contained in a written agreement known as the Therapeutic Agreement. This study aims to analyze the legal aspects of informed consent and therapeutic agreements based on formal law in Indonesia. The scope of the discussion is the study of the relationship between the Patient Party and the Medical Personnel in the Informed Consent and Therapeutic Agreement and analysis of its formal legal aspects. The results of the study are expected to be a legal reference for the community and also the medical staff so as to increase understanding and legal awareness that lead to improving the quality of health care workers. The approach used in this study is a normative juridical approach and analytical descriptive nature. This study uses secondary data obtained from primary and secondary legal materials. The results of the study describe the analysis of the legal aspects of protecting the rights and obligations of health services for both patients and medical personnel.Kesehatan adalah salah satu hak dasar masyarakat yang dijamin oleh negara. Maka dari itulah negara berkewajiban menyiapkan perangkat-perangkat dalam melindungi hak pelayanan kesehatan warga negara. Dalam praktiknya, salah satu perangkat yang telah diatur oleh negara dalam menjamin pelayanan kesehatan adalah Persetujuan Tindakan Medis. Dalam dunia medis, Persetujuan Tindakan Medis lebih dikenal dengan istilah Informed Consent. Persetujuan Tindakan Medis ini akan dituangkan dalam perjanjian tertulis yang dikenal dengan Perjanjian Terapeutik. Penelitian ini bertujuan untuk menganalisis Aspek Hukum informed consent dan Perjanjian Terapeutik berdasarkan hukum formil di Indonesia. Ruang lingkup pembahasan adalah pada kajian mengenai hubungan antara Pihak Pasien dan Pihak Tenaga Medis dalam Informed Consent dan Perjanjian Terapeutik serta analisis aspek hukum formilnya. Hasil penelitian diharapkan dapat menjadi referensi hukum bagi masyarakat dan juga para tenaga medis sehingga dapat meningkatkan pemahaman dan kesadaran hukum yang mengarah pada peningkatan kualitas pelayan kesehatan. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan yuridis normatif dan bersifat deskriptif analitis. Penelitian ini menggunakan data sekunder yang diperoleh dari bahan hukum primer dan sekunder. Hasil penelitian mendeskripsikan analisis aspek hukum tentang perlindungan hak dan kewajiban pelayanan kesehatan bagi pihak pasien maupun tenaga medis.

scholarly journals FOREIGN EXPERIENCE OF THE PARADIGM OF MEDIUM-TERM BUDGET PLANNING AND ITS APPLICATION IN UKRAINE

2020 ◽  
Author(s):  
Inna Zhuk ◽  
Svitlana Petrychuk
Keyword(s):  
Financial Management ◽  
The State ◽  
Planning System ◽  
Budget Process ◽  
Main Task ◽  
Medium Term ◽  
Budget Planning ◽  
European Experience ◽  
Effective Form ◽  
Budget Policy

The article examines the essence of medium-term budget planning, its tasks and stages of development in world, in particular European practice. The expediency of using a multi-year approach in the budget process and its advantages and disadvantages are proved. The peculiarities of medium-term budget planning of its function and methods of application in Ukraine are grounded. The toolkit and key elements to be implemented in the medium-term planning system according to the recommendations of the European Commission are described. The peculiarities of implementation of the program-target method as the most effective form of budgeting both at the state and regional levels are characterized. The directions of improvement of strategic financial management by means of introduction of budgetary medium-term planning in budgetary practice of Ukraine are determined. It is proved that the significance and urgency of medium-term budget planning in the budget process is quite significant, and most importantly, it is economically justified from the standpoint of all participants in budget relations. It is necessary to understand and note that the best international, in particular, European experience, should be a diagnostic indicator, not a template used to implement reforms. The main task is to develop procedures and mechanisms that will allow sector ministries and departments to plan expenditures based on reasonable assumptions about available budget resources and the state - to ensure transparency, flexibility and the possibility of operative adjustment of budget items taking into account changes in the budget policy of the country.

Ruin the Sacred Truths

2019 ◽  
pp. 670-686
Author(s):  
John Rogers
Keyword(s):  
Church Of England ◽  
The State ◽  
The Political ◽  
Pastoral Poetry ◽  
Independent Churches ◽  
The Relationship ◽  
The Church

This chapter begins by reviewing the relationship between Milton and Marvell, but is devoted more expansively to their literary and intellectual ties. It examines the presence of Milton in Marvell’s pastoral poetry of the early 1650s where Marvell engages with the ‘Nativity Ode’, Comus, and ‘Lycidas’ but avoids reproducing the prophetic quality of Milton’s voice, hedging his allusiveness with delicate irony. The chapter also examines Marvell’s later engagement with Milton’s tolerationist treatises. Like Milton, Marvell is shaped by recent heterodox positions, but steers away from the boldness of the Miltonic vision. Where Milton asks the state to tolerate a variety of fully independent churches and religions, Marvell clings to the more conservative hope that the Church of England will merely include, or ‘comprehend’, a wider range of beliefs and believers. A political realist and a literary ironist, Marvell distances himself from the political idealism and prophetic literariness of Milton.

The association between Japanese-language videos on YouTube regarding COVID-19 and Internet searches in Japan. (Preprint)

2020 ◽  
Author(s):  
Takeo Yasu
Keyword(s):  
Healthcare Professionals ◽  
Scientific Evidence ◽  
The State ◽  
Google Trends ◽  
Sources Of Information ◽  
State Of Emergency ◽  
Before And After ◽  
Internet Searches ◽  
Spread Of Infection ◽  
The Relationship

BACKGROUND Serious public health problems, such as the COVID-19 pandemic, can cause an infodemic. Sources of information that may cause an infodemic include Internet searches and social networking services; YouTube, which consists of content created and uploaded by individuals, is one such source. OBJECTIVE To survey the relationship between YouTube regarding COVID-19 and Internet searches in Japan. METHODS We used Google Trends to survey the relationship between YouTube regarding COVID-19 and Internet searches in Japan. YouTube searches were performed on March 6, 2020 (before the state of emergency), April 14 (during the state of emergency), and May 27 (after the state of emergency was lifted), with 136, 113, and 140 sample videos evaluated, respectively. The Google Trends search was conducted from January 22nd to May 23rd, 2020. The main outcome measures were: (1) The characteristics of each video and (2) uploaded video and Google Trends. RESULTS Of the videos evaluated over the three periods, the total number of videos after removing duplicates was 331. Content related to COVID-19 was present in 23.3% of videos, content related to preventing the spread of infection in 20.5%, content related to treatment in 2.1%, and the other category represented 54.1% of videos. Only 9.1% of the videos were uploaded by healthcare professionals. In the periods before and after the state of emergency, with 7 April as the point of reference, there were 2.9 per day and 2.4 per day uploads before and after the state of emergency, respectively. Regarding Google Trends, before and after the state of emergency, there were 29.5 per day and 54.9 per day total searches, respectively. There were more videos of content related to COVID-19 in March than in April or May (p = .03, p = .03). CONCLUSIONS The information on COVID-19 did not indicate a relationship between the number of YouTube uploads and the number of Internet searches. Most of the videos on COVID-19 were created and uploaded by individuals. Therefore, people need to take great care when obtaining information from YouTube before or early in a pandemic, during which time scientific evidence is scarce.

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