scholarly journals Some State Financial Segments of the Childbirth and Family Support System in Slovakia

2021 ◽  
Vol 66 (4) ◽  
pp. 482-500
Author(s):  
Csaba Lentner ◽  
Zsolt Horbulák
Keyword(s):  
Financial Incentives ◽  
Family Formation ◽  
Population Policy ◽  
Tax Incentives ◽  
Childbearing Age ◽  
Housing Subsidies ◽  
Number Of Factors ◽  
Policy Measures ◽  
Further Development ◽  
Demographic Context

Many countries around the world are struggling with the problem of declining fertility. In this study, we analyse the historical demographic context of Slovakia and present the tax and support instruments that the Slovak government uses to promote childbearing and parenting. The choice of the topic of this paper is in fact an indirect attempt to justify the Hungarian demographic and population policy measures. In our previous research, supported by empirical evidence, we found that Hungary, as a country with a similar level of development and in many respects similar to Slovakia, has been providing extensive tax and housing subsidies since the early 2010s, and we analysed how women of childbearing age and families relate to these subsidies. Do they have an impact on the propensity to have children? We have shown that the Hungarian government’s CSOK scheme and tax incentives are well received by young people, but that the promotion of childbearing depends on a number of factors beyond the financial incentives and subsidies. By analysing the situation in Slovakia, we also want to draw attention to the possible further development of the Hungarian system and other aspects of family formation.

Art, Idleness and Food: The Ethics of War Communism and the Origins of Production Art, 1918–1919

2019 ◽  
Vol 29 (1) ◽  
pp. 273-287
Keyword(s):  
Theory And Practice ◽  
State Institutions ◽  
Early Production ◽  
Policy Measures ◽  
Soviet Ideology ◽  
The Right ◽  
The Impact ◽  
The City ◽  
Further Development ◽  
Theory Of Production

The article examines the impact of the discourses concerning idleness and food on the formation of “production art” in the socio-political context of revolutionary Petrograd. The author argues that the development of the theory and practice of this early productionism was closely related to the larger political, social and ideological processes in the city. The Futurists, who were in the epicenter of Petrograd politics during the Civil War (1918–1921), were well acquainted with both of the discourses mentioned, and they contrasted the idleness of the old art with the dedicated labor of the “artist-proletarians” whom they valued as highly as people in the “traditional” working professions. And the search for the “right to exist” became the most important goal in a starving city dominated by the ideology of radical communism. The author departs from the prevailing approach in the literature, which links the artistic thought of the Futurists to Soviet ideology in its abstract, generalized form, and instead elucidates ideological influences in order to consider the early production texts in their immediate social and political contexts. The article shows that the basic concepts of production art (“artist-proletarian,” “creative labor,” etc.) were part of the mainstream trends in the politics of “red Petrograd.” The Futurists borrowed the popular notion of the “commune” for the title of their main newspaper but also worked with the Committees of the Rural Poor and with the state institutions for procurement and distribution. They took an active part in the Fine Art Department of Narkompros (People’s Commissariat of Education). The theory of production art was created under these conditions. The individualistic protest and “aesthetic terror” of pre-revolutionary Futurism had to be reconsidered, and new state policy measures were based on them. The harsh socio-economic context of war communism prompted artists to rethink their own role in the “impending commune.” Further development of these ideas led to the Constructivist movement and strongly influenced the extremely diverse trends within the “left art” of the 1920s.

The practice of using earnings management methods under tax incentives absence and financial incentives restriction conditions

2021 ◽  
Vol 22 (8) ◽  
pp. 868-886
Author(s):  
Lyudmila S. MAKHAN'KO
Keyword(s):  
Earnings Management ◽  
Financial Incentives ◽  
Tax Incentives ◽  
Tax Burden ◽  
External Financing ◽  
Financial Indicators ◽  
Unique Character ◽  
Dividend Payments ◽  
Limited Application ◽  
General Scientific

Subject. This article analyzes the regularities of the processes of application of earnings management methods in the absence of tax incentives and in conditions of limited use of financial incentives. Objectives. The article aims to identify trends in the use of earnings management methods in the absence of tax incentives and in conditions of limited application of financial ones, and substantiate a set of analytical procedures for their identification to enhance the reliability of the organization's financial situation assessment. Methods. For the study, reviewing academic papers on the subject matter, I used the general scientific cognition methods of comparison, generalization, grouping, systematization, and the principle of historicism. Results. The article defines the most important financial incentives, including the tax ones, when earnings management is aimed at reducing or redistributing the tax burden, and financial incentives in terms of positioning in the stock market and adjusting dividend payments. The article finds the regularities of changes in individual financial indicators helping identify enterprises that likely use earnings management methods in terms of accounting for exchange rate differences. Conclusions and Relevance. The research shows that the probability of applying earnings management methods remains in the absence of discernible financial benefits in the short term in terms of reducing the tax burden or the possibility of attracting additional external financing in the financial markets. The unique character of the research lies in the study of the practice of applying earnings management methods in the absence of apparent financial incentives.

Innovation-Led Development

2020 ◽  
pp. 467-491
Author(s):  
Ivana Domljan ◽  
Vjekoslav Domljan
Keyword(s):  
European Union ◽  
Research And Development ◽  
Bosnia And Herzegovina ◽  
Innovation System ◽  
Tax Incentives ◽  
African Union ◽  
Business Sector ◽  
The European Union ◽  
New Production ◽  
Policy Measures

An effective innovation system provides rules and procedures that nurture ideas, research, and increase in knowledge, resulting in new goods/services, new production or organisational processes, or new marketing techniques, and hence is a major source of technological progress does not exist in Bosnia and Herzegovina. In order for Bosnia and Herzegovina to increase and strengthen the commercialization of research and innovativeness of companies, it is necessary to (1) increase investments in R&D at least to the norm of the African Union (1% of GDP), as the European Union norm (3% of GDP) is too high, and (2) design and implement policy measures aimed at stimulating the research and development capacities of the business sector (through tax incentives for staff and capital engagement) to strengthen the activities of commercialization of research and development and links between universities and business companies (e.g., to establish a program for the establishment of technology and innovation centres [one per region]).

Fertility, Marriage, and Family Planning in Iran: Implications for Future Policy

2016 ◽  
Vol 13 (1) ◽  
pp. 31-40 ◽  
Author(s):  
Meimanat Hosseini-Chavoshi ◽  
Mohammad Jalal Abbasi-Shavazi ◽  
Peter McDonald
Keyword(s):  
Family Planning ◽  
Contraceptive Use ◽  
Family Formation ◽  
Population Policy ◽  
Age Distribution ◽  
Marriage And Family ◽  
Economic Changes ◽  
Policy Goals ◽  
Program Policy ◽  
The Government

Abstract The Islamic Republic of Iran has experienced a remarkable demographic transition over the last three decades. As a result of social, demographic and economic changes, Iran’s fertility declined from 7.0 births per woman in 1980 to around 1.8 to 2.0 in 2011 based on our estimation (McDonald et al. 2015). The initial rise and rapid fall of fertility accompanied by a decline of child mortality led to a post-revolutionary youth bulge in the age distribution that will lead to rapid ageing in the longer-term future. Others have argued that Iran’s fertility has fallen to much lower levels - as low as 1.5 births per woman (eg. Erfani 2013). Such low estimates led to the Government of Iran adopting a pronatalist policy with the aim of increasing fertility, although the components of the policy are still under discussion. Different views have been expressed on the role of family planning and other programs in meeting population policy goals in Iran in the future with some advocating the discontinuation of government assistance to family planning. This paper aims to review the trends and levels of fertility, marriage, and family planning and their implications for policy. Using various datasets and detailed parity-based measures of fertility, the dynamics of fertility regulation practiced by Iranian couples are investigated. Our findings suggest that contraceptive use stabilized before 2000 and postponement of the first child and wide birth intervals are the main contributors to the level of fertility. Therefore, instead of discontinuation of the family planning program, policy to sustain fertility at its present level or a little higher needs to focus upon improving the economic circumstances of young people so that they are able to make less constrained choices about family formation than is the case at present.

Impacts of Policy Actions on the Family and Household

1986 ◽  
Vol 6 (3) ◽  
pp. 297-318 ◽  
Author(s):  
John Ermisch
Keyword(s):  
Family Formation ◽  
Population Policy ◽  
Household Formation ◽  
Theoretical Possibility ◽  
Policy Makers ◽  
The Family ◽  
Family And Household ◽  
Demographic Behaviour ◽  
The Impact ◽  
Cross National

ABSTRACTThe influence of demographic factors on public policy is well recognised, but the impact of policies other than population policy on demographic behaviour is generally ignored. The paper discusses the effects of various aspects of social policy on marriage, fertility, divorce and household formation behaviour. While the focus is on Great Britain, examples from other countries and cross-national comparisons are employed in the analysis. It measures the effects of particular policies in order to show that the impact of social policies on family formation and dissolution is not just a theoretical possibility. They have significant influences on important aspects of the way in which we live, and in most cases these demographic effects were not recognised by policy makers.

scholarly journals Responding to population policy - which women can provide the greatest demographic benefit in Serbia?

2014 ◽  
pp. 541-550
Author(s):  
Petar Vasic ◽  
Vera Gligorijevic ◽  
Mirjana Devedzic
Keyword(s):  
Structural Changes ◽  
Population Policy ◽  
Population Projection ◽  
Strong Response ◽  
Socioeconomic Characteristics ◽  
Current Population ◽  
Policy Measures ◽  
Different Response ◽  
Near Future ◽  
Fertile Women

Population policy measures address all fertile women in Serbia, and the aim is to mobilize the largest number of women to give birth. Although strong response is desirable, not all women react, or at least not to the same extent, to the population policy measures which are financially based in Serbia. In this paper our intention was to identify which categories of fertile women could give greatest demographic benefit in the near future considering current population policy measures. We assumed that age and socioeconomic characteristics are the most relevant for the different response of women. Considering past structural changes of women population, and population projection results, we tried to define which categories of fertile women can give the greatest demographic benefit to the increase of birth level until 2041.

scholarly journals Tax Incentives: Problems in Identification and Accountability

1993 ◽  
Vol 31 (3) ◽  
pp. 539
Author(s):  
Alex MacNevin
Keyword(s):  
Federal Government ◽  
Financial Incentives ◽  
Tax Incentives ◽  
Financial Instrument ◽  
Tax Expenditure ◽  
Legal Accountability

In this commentary on Thumbs, Fingers, and Pushing on String: Legal Accountability in the Use of Financial Incentives by Webb, the author tackles the thorny issue of defining tax expenditure incentives. He argues that although tax expenditure incentives are a powerful financial instrument for the federal government, scarce information is available about their effectiveness, and thus there are genuine problems with respect to accountability.

scholarly journals Sustainability of the Pension System, Risks and Opportunities

2020 ◽  
Vol 65 (Special edition 2020/2) ◽  
pp. 57-85
Author(s):  
Ákos Péter ◽  
Erzsébet Németh ◽  
Bálint Tamás Vargha
Keyword(s):  
Pension Fund ◽  
Family Policy ◽  
Pension System ◽  
Well Being ◽  
Childbearing Age ◽  
Working Age ◽  
Pension Costs ◽  
Policy Measures ◽  
Labour Market Activity ◽  
Mental Well Being

All other things being equal by 2060 out of 10 of the working age population 6 pensioners will be accounted for. This does constitute a risk for the sustainability of pensions. Our study has analysed the most recent data on demographics, economy, employment, and its underlying factors, as well as the expected development of the figures of the pension fund. Our findings point to that the shrinking of the population of women of childbearing age will result in a constant decrease of birth rates even by a modest increase in fertility rates. Therefore, family policy measures - being indispensable - are of their own insufficient to mitigate the economic and pension risks. Due to its conjunctural nature economic growth can only temporarily mitigate the risks. On the other hand, the extension of the labour market activity of elderly people can set back the increase in pension costs with well predictable efficiency. Means to this end can include promoting activity at old ages, raising retirement ages, preserving physical and mental well-being and employability, as well as spreading the culture of self-reliance.

scholarly journals Spatial-demographic misbalances as a challenge to the population policy

2018 ◽  
pp. 663-672
Author(s):  
Gordana Vojkovic ◽  
Zora Zivanovic ◽  
Ivana Magdalenic
Keyword(s):  
Spatial Planning ◽  
Population Policy ◽  
Public Policies ◽  
Urban System ◽  
Social Community ◽  
The Social ◽  
Demographic Processes ◽  
Policy Measures ◽  
Network Consistency ◽  
Good Research

The significance of the regional disproportions at the territory of Serbia, when it comes to demographic resources, imposes in front of the social community a task for public policy measures to be more efficient and more precisely addressed towards the local communities where the limit of their possible acting has not been perturbated yet. Thus, defining of coherent public policies requires good research of the demographic processes and problems on all levels and defining developmental solutions in accordance with them. Dimensioning of demographic potentials is one of the challenges and priorities of spatial planning as well, as a controlling instrument that has been gaining significance in modern conditions. Foreign experience in this field, i.e. the system of spatial planning in European countries, with the special attention paid to the ways of solving problems connected to demographic processes and appearances, is undoubtedly instructive for the domestic practice and the establishment of public policies on state and lower regional levels. Given the fact that the inequality in development is caused, above all, by the expressive metroplization and polarization of the Serbian territory, in modern conditions it is considered that the application of the polycentric development model could help avoiding further excessive economic and demographic concentration. It includes economic competitiveness and social equality (sustainable development) as pre-requisites for the diminishing of local disparities to the acceptable minimum. In that sense, it is considered that a group of middle sized towns represents a pivot in establishing homogeneous national urban system which would lead to the increase in the degree of settlement network consistency. It is necessary that the endeavour to decentralize Serbia be elaborated with concrete measures and instruments that would route further state development, meaning affirmation of the middle sized towns.

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