How to improve the efficiency of budget control?

2021 ◽  
pp. 15-24
Author(s):  
A. B. Zolotareva

The article is devoted to analysis of current indicators of control efficiency in the budgetary sphere, main directions of the reform of control and supervisory activity (hereinafter — CSA), held in Russia since 2009, as well as objective obstacles to the successful implementation of the reforms in the budget sphere. According to the author, in the budget sphere, the general ideology of the CSA reform does not work well, since the amount of violations detected by the control bodies is not equal to the amount of damage caused to the budget. The author comes to the conclusion that the main reason for the low efficiency of control in the budget sphere is the latent nature of embezzlement of budget funds, as a result of which such embezzlement is usually qualified as «inefficient use of budget funds», which excludes liability and recovery of damage caused to the budget. According to the author, the effectiveness of control in the budget sphere can be improved by shifting the focus from subsequent control to preliminary control, which should be carried out mainly by automated means, as well as by introducing a certain form of responsibility of officials for the «inefficiency» of their activities.

2021 ◽  
Vol 3 (49) ◽  
pp. 42-47
Author(s):  
O. A. Kanova ◽  

The article is aimed at forming an analytical basis for making decisions on determining the optimal role played by participants in financing partnership projects for the economic development of a state. The paper outlines the importance of distributing financial support efficiently in order to address problems related to the lack of funding and low efficiency of socially important projects implemented on a partnership basis. Statistical data testifying to the development of projects implemented in Ukraine on a partnership basis are considered. The most common forms of partnership agreements and financial support mechanisms used in partnership projects in Ukraine are also identified. The regions of Ukraine that are leaders and outsiders as for the number of partnership agreements concluded and / or implemented on their territory are identified. The effectiveness of various financial participation forms used by various parties to partnership projects is analyzed. To fulfill the task, the participation of potential investors is generalized by three sources of funding: state budget funds, local budget funds and other sources that include all extrabudgetary financial resources (own resources of program participants, businesses and individuals related to project implementation results, international organizations, as well as sponsorship and charitable funds, borrowed funds, etc.). Regression models have been constructed to determine the impact of the funding sources involved on the successful implementation of partnership projects in different areas (programs in economic, social and environmental areas are considered separately). Based on the modelling results, the elasticity coefficient has been calculated, which shows the extent to which the attraction of an individual funding source influences the success of the program. Conclusions are made on the extent to which the increase (or decrease) of the share of funding from a single source affects the success of the program in a certain area


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aliyeh Kazemi ◽  
Eun-Seok Kim ◽  
Mohammad-Hossein Kazemi

Purpose Successful implementation of construction projects is one of the crucial factors for the economic development of every country. The main part of the countries’ capital is allocated to civil and infrastructure projects annually, most of which are accomplished with delay. Construction projects are often criticized for overrunning time and budgets. Analyzing the factors causing delay is essential for omitting them and timely implementation of these projects. Due to the importance of oil projects, this study aims to investigate and analyze the factors causing a delay in Iran’s oil construction projects. Design/methodology/approach In this research, after a broad literature review, using the fuzzy Delphi method, a total of 75 delay factors were identified under 11 major categories of owner, contractor, consultant, equipment, labor, materials, design, contract and contractual relations, laws and regulations, environmental factors, and managerial factors. Then, by using the best-worst method, the factors were prioritized. Findings The results showed that sanction, governmental management systems, weak project management by the contractor, technical and managerial weaknesses of the consultant, financial problems and delay in payment by the owner, low efficiency of the equipment, low productivity of the workforce, changes in laws and regulations, inappropriate organizational structure linking to the project, changes in the design, and changes in the price of materials are the most crucial factors causing a delay in Iran’s oil construction projects. Research limitations/implications These findings are expected to have significant contributions to Iran’s oil construction industry in controlling the time overruns in construction contracts. Originality/value The main contribution of this study is to develop a comprehensive framework in which, causes of delay in Iran’s oil construction projects are addressed and prioritized.


2020 ◽  
pp. 125-133
Author(s):  
Alexander Mordvintsev ◽  
Elena Nadtochiy ◽  
Dmitry Polyakov

By means of analyzing open data of the Ministry of Economic Development of the Russian Federation the authors analyze challenges in strategic planning in Russia, which include the lack of paper unification, divergence of attitudes of various departments and low efficiency of Russian records management. The authors conclude that efforts are being made at the federal level to develop the sphere of strategic planning. The article presents information on “Digital strategic planning” project which is aimed at the formation of an intelligent system of support for management decisions. Despite the seriousness and importance of the work planned by the Ministry of Economic Development of the Russian Federation, the efforts should be made to implement the papers on strategic planning in order to ensure effective strategic management. The article proves the need for the consistent, sustainable and successful implementation of strategic documents by the corresponding local authorities, taking into account the prospects of their potential on the basis of the risk factor analysis, including the results of the activities of control and accounts bodies. The authors propose a model of strategic partnership of these bodies based on a common interest, where actions of one participant determine the reaction and present an incentive for other participants. The article substantiates the necessity for the implementation of new roles by modern bodies of financial control: an advisor and a strategic partner. The article suggests their relationship with the functions and types of activities. The paper presents the areas of strategic partnership in the framework of territory development in a comprehensive manner based on the activities of Volgograd Control and Accounts Chamber and municipal authorities.


Federalism ◽  
2020 ◽  
pp. 52-65
Author(s):  
N. S. Stepanov

The urgency of the problems under consideration is related to the transition of Russia to a new model of economic development based on innovation and technical modernization. The author makes an attempt to prove that one of the most promising and priority directions for the formation of reserves for the growth of the domestic economy is the use of the potential of the Northern sea route. For this highway to become commercially viable, environmentally sustainable and safe, it will need ports and modern infrastructure for transshipment, refueling, search and rescue operations and environmental restoration. The purpose of the article is to study the current state of development of Arctic seaports, identify problems and prospects for further development, taking into account the international situation and opportunities to strengthen the economic security of the state. The following research methods are used: systematization, generalization, and graphical representation of statistical information. The scientific approach to quantitative research showed that the growth of transit traffic was the slowest compared to other parameters in the Northern sea route operations. Identified problems of port infrastructure, associated with obsolescence of fixed assets, lack of bandwidth ports, low efficiency of reloading capacities, the limited tools for attracting private investment, lack of technical level of existing specialized equipment to modern requirements, etc. The key directions of modernization of the port infrastructure of the Northern sea route are formulated: they include the development of effective investment mechanisms, improvement of legislation on the development of public-private partnership mechanisms, the introduction of joint procedures with neighboring countries to ensure the safety of navigation, the renewal of the domestic icebreaking and conventional fleets, as well as the creation of deep-sea terminals, and this list can be continued. The proposed measures will ensure the intensive functioning of the port infrastructure of the Northern sea route and will contribute to the solution of socio-economic problems and the successful implementation of a new innovative model of Russia’s development.


Author(s):  
Simon Thomas

Trends in the technology development of very large scale integrated circuits (VLSI) have been in the direction of higher density of components with smaller dimensions. The scaling down of device dimensions has been not only laterally but also in depth. Such efforts in miniaturization bring with them new developments in materials and processing. Successful implementation of these efforts is, to a large extent, dependent on the proper understanding of the material properties, process technologies and reliability issues, through adequate analytical studies. The analytical instrumentation technology has, fortunately, kept pace with the basic requirements of devices with lateral dimensions in the micron/ submicron range and depths of the order of nonometers. Often, newer analytical techniques have emerged or the more conventional techniques have been adapted to meet the more stringent requirements. As such, a variety of analytical techniques are available today to aid an analyst in the efforts of VLSI process evaluation. Generally such analytical efforts are divided into the characterization of materials, evaluation of processing steps and the analysis of failures.


2019 ◽  
Vol 4 (5) ◽  
pp. 971-976
Author(s):  
Imran Musaji ◽  
Trisha Self ◽  
Karissa Marble-Flint ◽  
Ashwini Kanade

Purpose The purpose of this article was to propose the use of a translational model as a tool for identifying limitations of current interprofessional education (IPE) research. Translational models allow researchers to clearly define next-step research needed to translate IPE to interprofessional practice (IPP). Method Key principles, goals, and limitations of current IPE research are reviewed. A popular IPE evaluation model is examined through the lens of implementation research. The authors propose a new translational model that more clearly illustrates translational gaps that can be used to direct future research. Next steps for translating IPE to IPP are discussed. Conclusion Comprehensive reviews of the literature show that the implementation strategies adopted to date have fostered improved buy-in from key stakeholders, as evidenced by improved attitudes and perceptions toward interprofessional collaboration/practice. However, there is little evidence regarding successful implementation outcomes, such as changed clinician behaviors, changed organizational practices, or improved patient outcomes. The authors propose the use of an IPE to IPP translational model to facilitate clear identification of research gaps and to better identify future research targets.


2019 ◽  
Vol 28 (4) ◽  
pp. 993-1005 ◽  
Author(s):  
Gitte Keidser ◽  
Nicole Matthews ◽  
Elizabeth Convery

Purpose The aim of this study was to examine how hearing aid candidates perceive user-driven and app-controlled hearing aids and the effect these concepts have on traditional hearing health care delivery. Method Eleven adults (3 women, 8 men), recruited among 60 participants who had completed a research study evaluating an app-controlled, self-fitting hearing aid for 12 weeks, participated in a semistructured interview. Participants were over 55 years of age and had varied experience with hearing aids and smartphones. A template analysis was applied to data. Results Five themes emerged from the interviews: (a) prerequisites to the successful implementation of user-driven and app-controlled technologies, (b) benefits and advantages of user-driven and app-controlled technologies, (c) barriers to the acceptance and use of user-driven and app-controlled technologies, (d) beliefs that age is a significant factor in how well people will adopt new technology, and (e) consequences that flow from the adoption of user-driven and app-controlled technologies. Specifically, suggested benefits of the technology included fostering empowerment and providing cheaper and more discrete options, while challenges included lack of technological self-efficacy among older adults. Training and support were emphasized as necessary for successful adaptation and were suggested to be a focus of audiologic services in the future. Conclusion User perceptions of user-driven and app-controlled hearing technologies challenge the audiologic profession to provide adequate support and training for use of the technology and manufacturers to make the technology more accessible to older people.


2009 ◽  
Vol 19 (1) ◽  
pp. 4-9
Author(s):  
Jill Parmenter ◽  
Sheryl Amaral ◽  
Julia Jackson

Abstract The Professional Performance Review Process for School-Based Speech-Language Pathologists (PPRP) (ASHA, 2006) was developed in response to the need for a performance review tool that fits school district requirements for performance review management while addressing the specific roles and responsibilities of a school-based speech-language pathologist (ASHA, 2006). This article will examine the purpose and components of the PPRP. A description of its use as a tool for self-advocacy will be discussed. Strategies for successful implementation of the PPRP will be explained using insight from speech-language pathologists and other professionals familiar with the PPRP.


Sign in / Sign up

Export Citation Format

Share Document