Application of the FSB “Accounting policy, estimates and errors” in medical institutions

2020 ◽  
pp. 18-30
Author(s):  
Natalia Nikolaevna Parasotskaya
Keyword(s):  
Comparative Analysis ◽  
Public Sector ◽  
Accounting Standards ◽  
The State ◽  
Freedom Of Choice ◽  
State Budget ◽  
The Public ◽  
Medical Institutions ◽  
Accounting Rules ◽  
Accounting Policy

The article deals with the issues of reform, which the state pays special attention to. It is the Federal accounting standards for the public sector that take into account the specifics of the management and functioning of such entities, since these standards are necessary in order to establish uniform accounting rules for all state budget and Autonomous institutions, which will facilitate a comparative analysis of the activities of these organizations. Moreover, the development of the regulatory framework is moving towards providing organizations with greater independence and freedom of choice in the organization of accounting. It should be noted that such independence can be implemented by forming one of the most important documents for any organization, including the budget — accounting policy.

Improving Efficiency of the Romanian Energy Sector by Supporting Investments in Renewable Energy Use

2021 ◽  
pp. 1581-1595
Author(s):  
Carmen Mihaela Boteanu
Keyword(s):  
Renewable Energy ◽  
Public Sector ◽  
Energy Use ◽  
Energy Development ◽  
Green Energy ◽  
The State ◽  
State Budget ◽  
The Public ◽  
Target Set ◽  
Budget Revenue

This article describes how Romania has implemented a generous program for green energy development, which attracted so many investments that the target set for 2020 must have reached. This article presents a model for estimating the effect of governmental decisions on investments in renewable energy in Romania. This also reflects their influence on the state budget revenue generated from renewable energy producers and consumers, both households and industrial consumers. Results can be useful for the public sector involved in the production of green energy.

scholarly journals Some features of the fight against tax evasion

2020 ◽  
pp. 72-78
Author(s):  
Nailya Shevko ◽  
Gulnara Hadiullina
Keyword(s):  
Public Sector ◽  
Research Methods ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
Theoretical Research ◽  
State Budget ◽  
The Public ◽  
Fair Competition

Unfortunately, tax evasion still exists today. As a result, there is insufficient funding for the public sector of the economy due to a reduction in revenue to the state budget. At the same time, there is a violation of the rules of fair competition. In order to ensure that the fight against tax and tax evasion is as effective as possible, it is important to determine the causes and methods of avoiding taxation, examine the current tax policy, and identify incentive leverage of taxes to replenish the revenue side of the budget. In the course of writing the work, empirical and theoretical research methods were applied, and legitimate ways to derive income from the shadows were identified.

scholarly journals FINANCING THE PROCESS OF PROVIDING PUBLIC SERVICES IN THE PUBLIC SECTOR OF UKRAINE IN THE CONDITIONS OF INFORMATIZATION

2021 ◽  
Vol 4 (39) ◽  
pp. 77-86
Author(s):  
I. Mokhova ◽  
I. Dragan ◽  
O. Коzyrieva ◽  
N. Gavkalova ◽  
A. Dubovik
Keyword(s):  
Public Sector ◽  
Technical Assistance ◽  
Forecast Model ◽  
The State ◽  
Infrastructure Development ◽  
State Budget ◽  
Administrative Services ◽  
The Public ◽  
Administrative Service

Abstract. The article examines the mechanisms of process financing informatization of administrative services. The purpose of the article is to determine the sources of funding and prospects for the provision of administrative services in terms of informatization of the public sector of Ukraine. Research methods are comparative analysis of analytical and official statistical data of Ukraine, institutes of international support on the basis of group classification of instruments of financing of Administrative Servics Center (ASC). It is proved that decentralization, development and improvement of the quality of administrative services determine the ASC as a priority area of reforming the system of administrative services in Ukraine. The legal bases of creation and maintenance of functioning of ASC, legal statuses of establishment, principles of process of rendering of administrative services in ASC are defined. The dynamics of the number of administrative service centers and regional features of functioning are analyzed. Sources of financing of ASC (the state budget, regional and city budgets, means of the State fund of regional development, the international projects of technical assistance) are allocated. It is proved that the most common and largest source of funding for informatization processes in the ASC is the state budget (subvention for infrastructure development). The authors propose a forecast model for the creation and development of administrative service centers in Ukraine under conditions of further state funding in appropriate volumes. The necessity of attracting external sources of financing (funds of international technical assistance projects, initiatives of international donors) in the conditions of limited and deficit of the state budget of Ukraine is substantiated. The necessity of modernization of ASC from the point of view of use of IT-technologies is substantiated. Priority areas for comprehensive reform of improving the quality of administrative services are identified: decentralization, simplification, deregulation, institutional capacity development and communication support. Keywords: financing, administrative services, informatization, public sector. JEL Classification D92 Formulas: 0; fig.: 4; tabl.: 1; bibl.: 13.

Improving Efficiency of the Romanian Energy Sector by Supporting Investments in Renewable Energy Use

2018 ◽  
Vol 9 (3) ◽  
pp. 39-51
Author(s):  
Carmen Mihaela Boteanu
Keyword(s):  
Renewable Energy ◽  
Public Sector ◽  
Energy Use ◽  
Energy Development ◽  
Green Energy ◽  
The State ◽  
State Budget ◽  
The Public ◽  
Target Set ◽  
Budget Revenue

This article describes how Romania has implemented a generous program for green energy development, which attracted so many investments that the target set for 2020 must have reached. This article presents a model for estimating the effect of governmental decisions on investments in renewable energy in Romania. This also reflects their influence on the state budget revenue generated from renewable energy producers and consumers, both households and industrial consumers. Results can be useful for the public sector involved in the production of green energy.

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?

2017 ◽  
pp. 5-29 ◽  
Author(s):  
Cristian Carini ◽  
Laura Rocca ◽  
Claudio Teodori ◽  
Monica Veneziani
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Consolidated Financial Statements ◽  
The Public ◽  
Financial Accountability ◽  
Public Sector Accounting ◽  
Definition Of ◽  
Reporting Entity

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS, as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the perspective of evolution of the accounting regulation outlined, balanced between accountability, with the need to represent phenomena for reporting pur-poses, and decisionmaking issues, which concentrates on the quantitative importance of the values, the paper aims to analyse the effects of the application of different criteria for the definition of the reporting entity of the local government consolidated financial statements (CFS). The Italian PCA 4/4, the test of control and the financial accountability approaches are examined. The evidence that emerged from the case studies examined identifies several criticalities in the Italian PCA 4/4 and support the thesis that the financial accountability approach is more effective in providing a complete representation of the public resources entrusted to and managed by the group, whereas the control approach better approximates quantification of the group results in terms of central government surveillance. The analysis highlights the importance of the post implementation review period and the opportunity to contextualize the adoption of the consolidated financial statement in the broader spectrum of the accounting harmonization process, participating in the process of definition of the European Public Sector Accounting Standards (EPSAS).

IMPACT OF GOVERNMENT DEBT ON FINANCIAL SECURITY OF UKRAINE

2017 ◽  
Author(s):  
Olena Pikaliuk ◽  
◽  
Dmitry Kovalenko ◽  
Keyword(s):  
Economic Development ◽  
Public Debt ◽  
Positive Impact ◽  
The State ◽  
Financial Security ◽  
State Budget ◽  
The Public ◽  
Debt Security ◽  
The Stability ◽  
The Impact

One of the main criteria for economic development is the size of the public debt and its dynamics. The article considers the impact of public debt on the financial security of Ukraine. The views of scientists on the essence of public debt and financial security of the state are substantiated. An analysis of the dynamics and structure of public debt of Ukraine for 2014-2019. It is proved that one of the main criteria for economic development is the size of public debt and its dynamics. State budget deficit, attracting and using loans to cover it have led to the formation and significant growth of public debt in Ukraine. The volume of public debt indicates an increase in the debt security of the state, which is a component of financial security. Therefore, the issue of the impact of public debt on the financial security of Ukraine is becoming increasingly relevant. The constant growth and large amounts of debt make it necessary to study it, which will have a positive impact on economic processes that will ensure the stability of the financial system and enhance its security.

scholarly journals Burden of mental health disability in Kerala: A secondary time trend analysis from 2002 to 2018

2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
J Joseph ◽  
H Sankar ◽  
D Nambiar
Keyword(s):  
Mental Health ◽  
Mental Illness ◽  
Mental Retardation ◽  
Public Sector ◽  
Human Resources ◽  
Mental Health Disorders ◽  
The State ◽  
The Public ◽  
Health Infrastructure ◽  
Health Disorders

Abstract The fourth target of Sustainable Development Goal (SDG) 3 advocates for the promotion of mental health and wellbeing. The Indian state of Kerala is recognized for its gains in health and development but has substantial burden of mental health ailments. Historical analysis is vital to understand the pattern of mental health morbidity. The current study focusses on comparable estimates available from three largescale population-based surveys in India to explore trends in prevalence of mental health disorders over the years and map resources and infrastructure available for mental health care in Kerala. We undertook a secondary analysis of national demographic surveys from 2002 to 2018 which reported information on mental health and availability of health infrastructure and human resources. Data were collated and descriptive analyses were conducted. We compared the national and state level estimates over the years to study the trend in the prevalence of mental health disability. The prevalence of mental retardation and intellectual disability in Kerala increased from 194 per hundred thousand persons in 2002 to 300 per hundred thousand persons in 2018, two times higher to the national average. The prevalence of mental illness increased from 272 per hundred thousand people to 400 per hundred thousand people in sixteen years. The prevalence was higher among males (statistical significance was not indicated) in mental illness and mental retardation. 2018 data showed that the public sector had 0.01 hospitals and 5.53 beds per hundred thousand persons available for mental health treatment. Results showed a substantial increase in mental health illness over the 16-year study period that has affected males and females, as well as all social classes of the state. The current health infrastructure and human resources in the public sector of the state are inadequate to meet the current burden of the problem and to ensure universal access to care for its population. Key messages The trend in prevalence of mental health disorders in the state is increasing across the years. There is a mismatch between the extend of the problem and resources available in public sector.

ISO 9001 and the public service: an investigation of the effect of the QMS on the quality of public service organizations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jorge Armando López-Lemus
Keyword(s):  
Public Sector ◽  
Service Quality ◽  
Public Service ◽  
Public Services ◽  
The State ◽  
Iso 9001 ◽  
Knowledge Generation ◽  
Content Type ◽  
The Public

Purpose The purpose of this paper is to identify the influence exerted by a quality management system (QMS) under ISO 9001: 2015 on the quality of public services organizations in Mexico. Design/methodology/approach The methodological design was quantitative, explanatory, observational and transversal, for which a sample of 461 public servants from the state of Guanajuato, Mexico was obtained. To test the hypotheses, a structural equation model (SEM) was developed through the statistical software Amos v.21. For the analysis of the data, software SPSS v.21 was used. Regarding the goodness and adjustment indices of the SEM (χ2 = 720.09, df = 320, CFI = 0.933, TLI = 0.926 and RMSEA = 0.05) which, therefore, proved to be acceptable. Findings According to the results obtained through the SEM model, the QMS under ISO 9001: 2015 is positively and significantly influenced tangible aspects (β1 = 0.79, p < 0.01), reliability (β2 = 0.90, p < 0.01), related to response quality (β3 = 0.93, p < 0.01), guarantees (β4 = 0.91, p < 0.01) and empathy (β5 = 0.88, p < 0.01) of the quality related to public services in Mexico. The study’s key contribution is that it discovered that implementing a QMS in accordance with the ISO 9001: 2015 standard has an impact on the quality of public services, with the most influential quality of response. Similarly, the assurance and dependability of service quality turned out to be important in providing public service quality. Research limitations/implications In this paper, the QMS was only evaluated as a variable that intervenes in the process of obtaining quality in public service under the ISO 9001 standard in its 2015 version. In this regard, the results’ trustworthiness is limited to the extent that the findings may be generalized in the state of Guanajuato, Mexico’s public service. As a result, the scientific community is left primarily focused on service quality to promote new future research. Practical implications The ISO 9001: 2015 standard’s QMS is one of the tools for success in both the commercial and government sectors. However, there are practical limitations, which focus on the time during which managers exercise their vision in the public sector: first, the dynamics that managers play in public policy; second, the length of time they have served in public office; and third, the interest of directors of public institutions to improve the quality of service provided by the government. Other practical consequences concern organizational culture and identity, public servant commitment, senior management or secretaries of government, as well as work and training. Originality/value The findings of this paper are important and valuable because they foster knowledge generation in the public sector through the ISO 9000 quality area. A model that permits the adoption and implementation of a QMS based on the ISO 9001: 2015 standard in public organizations that seek to provide quality in their services offered to the user is also presented to the literature. Similarly, the paper is important because there is currently insufficient research focusing on the variables examined in the context of public service in Mexico.

scholarly journals MEMBANGUN AKUNTABILITAS ORGANISASI BANTUAN HUKUM

2013 ◽  
Vol 2 (1) ◽  
pp. 107
Author(s):  
Mosgan Situmorang
Keyword(s):  
Secondary Data ◽  
The State ◽  
Legal Services ◽  
Not Given ◽  
Legal Aid ◽  
State Budget ◽  
The Public ◽  
Primary Material ◽  
The Government ◽  
Secondary Materials

<p>Dalam Undang-Undang Nomor 16 Tahun 2011 tentang Bantuan Hukum dikatakan bahwa pemberi bantuan hukum adalah lembaga bantuan hukum atau organisasi kemasyarakatan yang memberi layanan bantuan hukum. Jasa hukum yang diberikan kepada penerima bantuan hukum adalah cuma-cuma, dalam ar Ɵ mereka Ɵ dak mendapat upah dari pihak yang dibantunya, namun pemerintah akan memberikan dana bantuan untuk se Ɵ ap kasus yang ditangani yang besarnya disesuaikan dengan jenis kasusnya. Dana bantuan tersebut memang Ɵ dak akan diberikan kepada semua organisasi bantuan hukum, tetapi hanya kepada organisasi bantuan hukum yang sudah memenuhi syarat sesuai dengan Undang-Undang Bantuan Hukum. Karena dana tersebut berasal dari Anggaran Pendapatan dan Belanja Negara, maka tentu saja akuntabilitas organisasi bantuan hukum yang menerima dana tersebut harus dapat dipertanggung jawaban kepada masyarakat. Tulisan ini adalah berupa kajian norma Ɵ f, dengan demikian data yang digunakan adalah data sekunder berupa bahan primer yakni peraturan perundang undangan, utamanya Undang-Undang Nomor 16 Tahun 2011 dan undang- undang lain yang terkait serta bahan sekunder berupa bahan kepustakaan dan data dari internet. Dalam peneli Ɵ an ini disimpulkan bahwa Undang- Undang Bantuan Hukum sudah dapat mengan Ɵ sipasi perlunya akuntabilitas organisasi bantuan hukum tapi masih perlu di Ɵ ngkatkan dengan cara membuat aturan-aturan yang mendukung terciptanya akuntabilitas tersebut terutama peraturan mengenai standar bantuan hukum.</p><p>In Law No. 16 Year 2011 regarding Legal Aid, stated that legal aid provider is a legal aid organiza Ɵ on or community organiza Ɵ ons that provide legal aid services. Legal services provided by the legal aid organiza Ɵ on is free in the sense that they do not get paid from those who helped. However, the government will provide fi nancial assistance for each case handled that amount is in accordance with the type of case. The grant is not given to all legal aid organiza Ɵ ons but only to a legal aid organiza Ɵ on that has been quali fi ed in accordance with the Legal Aid Act. Because these funds come from the state budget of course accountability of legal aid organiza Ɵ ons receiving funds must be able to be an answer to the public. This paper is a norma Ɵ ve review, thus the data used are secondary data from the primary material i.e laws and regula Ɵ ons, especially Law No. 16 of 2011 and other laws related and secondary materials in the form of the literature and data from the internet.This study concluded that the Legal Aid Act was able to an Ɵ cipate the need for accountability of legal aid organiza Ɵ ons but it is need to be improved by making rules that favor the crea Ɵ on of accountability mainly standard rules regarding legal aid.</p>

scholarly journals Institutional Isomorphism And Adoption Of International Public Sector Accounting Standards By African Countries

2019 ◽  
Vol 7 (05) ◽  
Author(s):  
Dr. Muganda Munir Manini
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Financial Management ◽  
Public Funding ◽  
Accounting Standards ◽  
Target Population ◽  
Institutional Isomorphism ◽  
African Countries ◽  
The Public ◽  
Public Sector Accounting

The international harmonization of financial reporting standards in the public sector is one of the significant public sector accounting reforms which have gained prominence in the recent past under the New Public Financial Management order. However, previous empirical evidence provided mixed results on the extent of African countries’ decision on the adoption of International Public Sector Accounting Standards and its relationship with institutional isomorphism factors. The purpose of this study was to examine the influence of institutional isomorphism (normative, mimetic and coercive) on the adoption International Public Sector Accounting Standards by African countries. The target population was 54 countries; however the final sample was 29 countries which comprised the dataset. A logistic regression analysis was thereafter conducted. Based on the Institutional Theory, the study revealed external public funding (coercive isomorphic pressure), the countries’ global competitiveness (mimetic isomorphic pressure), and human capital (normative isomorphic pressure) were non significant factors in a countries decision to adopt IPSAS. This study contributes to the literature on the international accounting in the public sector. The results of the study have significant managerial and theoretical implications for accounting standards regulators, researchers, and multilateral organizations.

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