scholarly journals FINANCIAL EQUALIZATION IN THE CONTEXT OF DECENTRALIZATION REFORM OF POWER: PROBLEMS AND PERSPECTIVES

2019 ◽  
pp. 85-97 ◽  
Author(s):  
Liliya BENOVSKA
Keyword(s):  
State Standards ◽  
The Sustainable Development ◽  
Alignment System ◽  
The Social ◽  
Modern System ◽  
Growth Promoting ◽  
Local Budget ◽  
Decentralization Reform ◽  
Service Standards

Introduction. With the conduction of the reform of decentralization of power in Ukraine in the model of financial equalization, the emphasis is placed on aligning budgets on incomes with the use of separate equalization tools by expenditures. The introduction of the new alignment system involves a number of problems. Purpose. Solving the problems of financial equalization in Ukraine in the conditions of modern reforms and finding the ways of its improvement. Results. The investigation of features and instruments of financial equalization in the context of conducting modern reforms in Ukraine has made it possible to identify issues that do not contribute to the reduction of vertical and horizontal budget imbalances, but also increase them. The main problems of financial equalization of local budgets are allocated, namely: inconsistency of incomes with expenditure powers of local budgets; instability of local budget revenues over time due to frequent changes in tax and budget laws of the state; violation of the transparency of transfer of transfers; a lack of clear separation of expenditure powers between the levels of government and others. The modernization of the modern equalization system should be aimed at creating equal financial opportunities for the sustainable development of individual territories and the country as a whole, providing macroeconomic stability and economic growth, promoting the improvement of quality of public services and their compliance with the developed state standards. Conclusions. There are proposed the directions of perfection of the modern system of financial equalization in the part of changes in the procedure for enrollment of personal income tax to local budgets by the place of residence of the person, and not by the place of employment; changes in the approaches of calculating the index of tax capacity; a reasoning of the necessity of development and approval of new state service standards for the social sectors.

scholarly journals FORMATION AND USE OF THE CITY DEVELOPMENT BUDGET: AN ANALYTICAL STUDY

2021 ◽  
Author(s):  
Uliana Vatamanyuk-Zelinska ◽  
Veronika Ishchenko
Keyword(s):  
Scientific Work ◽  
Local Economy ◽  
City Development ◽  
Leading Role ◽  
Theoretical Approaches ◽  
Expenditure System ◽  
Local Budget ◽  
Decentralization Reform ◽  
High Level

One of the priority tasks of the Decentralization Reform is to create conditions for the mobilization of sufficient financial resources in order to ensure the functioning and development of the relevant territorial community and its local budget. The ultimate goal of the reform is to form self – sufficient territorial communities with financially sound budgets and a high level of financial independence. In such conditions, when local budgets ' own revenues are limited, the development budget plays a leading role in financing the community. The development budget is one of the indicators for assessing the quality of life in territorial communities because it provides financing for infrastructure and the quality of local services, which ultimately determine the growth of the local economy as a whole. However, the revenue side of the development budgets of local budgets in Ukraine, even taking into account certain positive changes enshrined in the new version of the Budget code, is not able to meet the financial needs of territories in budget investments in the current conditions. Given this, the problems of using development budget funds as part of the special fund of local budgets do not lose their relevance today. Therefore, the article is devoted to substantiating the importance of the development budget and assessing potential directions for its use. The scientific work reveals theoretical approaches to defining the essence of the concept of "development budget", its role and purpose. The key role of the development budget in financing the city's infrastructure is outlined. Directions and areas of allocation of development budget funds in accordance with the current legislation are considered. The total amount of expenditures of the Lviv development budget is determined. The analysis and evaluation of the directions of using funds from the Lviv development budget was carried out. Expenditures of the Lviv development budget at the expense of subventions from the state and regional budgets are considered. Based on the analysis, the priority tasks necessary for further improvement of the expenditure system of the development budget are indicated.

SOCIAL ENTREPRENEURSHIP IN THE SUSTAINABLE DEVELOPEMNT CONCEPT

2017 ◽  
Vol 184 (2) ◽  
pp. 128-139
Author(s):  
Wojciech GOLEŃSKI
Keyword(s):  
Sustainable Development ◽  
Social Entrepreneurship ◽  
Industrial Revolution ◽  
Environment Protection ◽  
The Sustainable Development ◽  
Social Mission ◽  
The Social ◽  
Third Industrial Revolution ◽  
Practical Dimension

Sustainable development constitutes a paradigm which is to respond to the risks of our times (environmental, social and economic ones). It is based on the necessity to use resources in a way which will not deprive future generations of them. Such a development seeks to improve the quality of life of the community while maintaining social equality, diversity and the wealth of natural resources. It can be perceived as a broader social change which Jeremy Rifkin called “the third industrial revolution”, and whose symptoms can be seen today. Within the scope of this concept, there is the social entrepreneurship that, through the market activities, focuses on the social mission. Such a mission may concern a number of issues, such as social re-integration, fighting exclusion, or environment protection. Taking into account the importance of human resources, the social capital and economic efficiency of these enterprises and simultaneously focusing on environmental efforts, constitute a practical dimension of the sustainable development in local communities. One of the social cooperatives operating in the Opole voivodship is a good example here.

scholarly journals Panorama of the sustainable development civilization

2020 ◽  
Vol 18 (5) ◽  
pp. 23-34
Author(s):  
Antoni Skowroński
Keyword(s):  
Sustainable Development ◽  
Global Strategy ◽  
Global Perspective ◽  
The Sustainable Development ◽  
Strategy Of Development ◽  
The Social ◽  
Social And Economic Development ◽  
Mental Problems ◽  
Opening Up

The article is about the conception of sustainable development settled in the context of cultural and civilization changes. It can be taken as an alternative to further civilization development and a new panorama, opening up perspectives for the further sustainable development of civilization. The conception is a global strategy of development. It relies on the including of the natural environment into the social and economic development of a region, country or, from a global perspective, of the whole world. It assumes a long-lasting improvement of the quality of life of the present and future generations which is integrally associated with environmental improvement. It also shows the necessity of the spiritual growth and changes of the material aims of the development into immaterial ones. In all these aims and assumptions, there are a lot of practical and mental problems in the sphere of sustainable development which retard and even make it impossible to put these conceptions effectively into life.

scholarly journals Peran Majelis Permusyawaratan Ulama dalam Meningkatkan Akreditasi Pesantren di Kabupaten Bener Meriah

2021 ◽  
Vol 5 (1) ◽  
pp. 49-60
Author(s):  
Ahmad Yani ◽  
Muhammad Anggung Manumanoso Prasetyo
Keyword(s):  
Islamic Law ◽  
Research Result ◽  
Boarding School ◽  
External Support ◽  
Education Services ◽  
Diary Method ◽  
The Social ◽  
Main Instrument ◽  
Service Standards

Dayah accreditation is one of the efforts in ensuring the quality of pesantren education services. One of the strategies of pesantren in achieving effective accreditation results is collaborating with external parties. MPU and pesantren are organizations that have the same orientation, namely ensuring the implementation of values ​​based on Islamic law. The research method used is a qualitative diary method. Sources of informants are MPU management and several Islamic Boarding School leaders. The results showed that the MPU's role in the accreditation of the dayah included (2) advisors and policy deliberations related to the fulfillment of educational service standards as the main instrument of dayah accreditation; (2) strengthening external support through optimizing the dayah committee and strengthening organizational committees. The social implications of this research result in collaborative efforts in maintaining community stability. Through the accreditation system, it is expected to be able to improve the quality of education services held by Islamic boarding schools.

scholarly journals Sustainability and economic security of territorial development in St. Petersburg

2020 ◽  
Vol 157 ◽  
pp. 03012
Author(s):  
Tamara Orlovskaya
Keyword(s):  
Statistical Data ◽  
Economic Security ◽  
Social Infrastructure ◽  
Territorial Development ◽  
The Sustainable Development ◽  
Methodological Tool ◽  
Security Index ◽  
Local Budget ◽  
The Relationship

The research is devoted to improvement of the methodological tool for assessing the sustainability of the socio-economic territorial development in megalopolis based on the analysis of local budget expenditures for the development of social infrastructure and security. The purpose of the research is to determine the compliance of financial capabilities of the territory and the needs of the residents to for comfortable and safe urban environment. The paper uses methods for normalizing indicators by reducing the size scale to the dimensionless scale, comparative studies, and the results of sociological surveys. The author has calculated the coefficients of budget stability and security index for the St. Petersburg’ districts, and established the nature of the relationship between the factorial indicator of tax revenues and local budget expenditures to ensure the quality of life for residents. The proposed approach allows us to assess the efficiency of budget expenditures and compare the results of statistical data and sociological surveys on the level of development of social infrastructure and security in the metropolis. The results can be used to assess the effectiveness of local budget expenditures and programs for the sustainable development of St. Petersburg.

A Quality Steps for a Sustainable Development: Case of Food Processing

2011 ◽  
Vol 264-265 ◽  
pp. 1672-1677
Author(s):  
Fedali Yamina ◽  
Bourmada Noureddine ◽  
Mebarek Djebabra
Keyword(s):  
Sustainable Development ◽  
Food Processing ◽  
Hazard Analysis ◽  
Food Chains ◽  
Control Points ◽  
The Sustainable Development ◽  
Common System ◽  
Critical Control Points ◽  
The Social

The activities of companies are executed according to the integration of multiple internal and external tensions in different communities and various branches of industry. In this context, innovations seem necessary to remain effective and to adapt itself to the constant evolutions of the markets. Sustainable development can be an opportunity to throw policy of innovation and place the sustainable development in the heart of strategic reflection of the company. Therefore, it constitutes an indispensable asset to strengthen the dialogue and the opening on the word in which we evolve. The integration of the idea of durability in the food processing industry by the implementation of a common system of management of the risks according to the food codex and by means of the method HACCP (Hazard Analysis and Critical Control points) aims at ensuring a better quality of life through the implementation of actions centered on health, by the control of the food chains. Our contribution, which becomes integrated into context, consists in bringing to light the factor health as a pillar into interface with the other themes to know the social, the economy and the environment.

scholarly journals PEMBANGUNAN MASYARAKAT MISKIN DI PEDESAAN PERSPEKTIF FUNGSIONALISME STRUKTURAL

2020 ◽  
Vol 3 (02) ◽  
pp. 213-225
Author(s):  
Nikodemus - Niko ◽  
Yulasteriyani Yulasteriyani
Keyword(s):  
Rural Communities ◽  
Human Resources ◽  
Development Program ◽  
Development Programs ◽  
The Sustainable Development ◽  
Policy Model ◽  
The Social ◽  
New Vision ◽  
The Government

Indonesia as a developing country continues to make improvements in the program and policy of quality of life and human resources development. The new vision of Indonesia’s president is 'SDM unggul Indonesia maju’ and this vision also applied by government today shows that the government is serious about improving human resources quality. The sustainable development program is the benchmark for how seriousness of this country performs evaluation and improvement for a fair and prosperous welfare of society. The pattern of community-based development has been integrated and structured into a challenge in the policy model of sustainable program. This paper focuses on the development issue of rural communities with critical to the thought of functional structural theories. The approach used is qualitative study of the library by using scientific research of both articles, journals, as well as related agency data. This paper explains that the social structure that occurs in rural communities, gives an unsubstantial impact on the development of the poor. Then, the development that is still on the functional structural is the benchmark in overcoming the reality of poverty in the rural community today. Nevertheless, the development of functional structural perspectives is still difficult to be contributed to the significance of Community welfare development. It is concluded that community development programs are still loaded with importance and vulnerable to being politicized by the elite.

The Contribution of BRICS to the Quality of Global Development

2019 ◽  
Vol 9 (1) ◽  
pp. 1-31 ◽  
Author(s):  
Marco Ricceri
Keyword(s):  
Social Sciences ◽  
South Africa ◽  
Sustainable Development Goals ◽  
Global Development ◽  
The Sustainable Development ◽  
The Social ◽  
Development Goals ◽  
Selection Of ◽  
Quality Approach

This study explores the BRICS platform, composed of Brazil, Russia, India, China, and South Africa. It discusses its vision and principles, as well as its objectives. I also present a selection of particularly significant and emblematic programs of activities. A core question is how its members will realize their main objective, to contribute to the quality of global development. And how do they relate their objective to the Sustainable Development Goals of the United Nations? Aspects of the current framework of the social quality approach (SQA) will be applied in order to deepen this exploration. In the context of this study, it is relevant to cite the decisions by the Chinese Academy of Social Sciences to assist the elaboration and dissemination of the SQA.

scholarly journals Forecasting the impact of financial decentralization in the formation of the budget of Poltava region on the basis of adaptive models

2021 ◽  
pp. 39-47
Author(s):  
Viktor Dubіshchev ◽  
Oleksandr Kudinov
Keyword(s):  
Economic Policy ◽  
Correlation Coefficients ◽  
Social Needs ◽  
Scientific Article ◽  
Adaptive Models ◽  
Regional Economic Policy ◽  
Local Budget ◽  
Decentralization Reform ◽  
The Impact

The decentralization reform that is actively developing in Ukraine requires new approaches to the formation of regional economic policy. The development of Ukraine as a democratic, independent country requires improving the quality of public administration, the formation of effective socio-economic policy. The vector of reform changes in the economic system of the region is financial decentralization, which is based on the social needs of united territorial communities. Financial decentralization is one of the important conditions for the independence of local authorities and serves to effectively ensure the provision of public services based on the necessary local needs. The scientific article examines the impact of budget decentralization on the budget of Poltava region. The statistics of revenues and expenditures in the period before the reform and after its implementation are analyzed. On the basis of empirical data with the help of adaptive models the forecast values of local budget revenues for the future period are calculated, the percentage of accuracy and quality of the forecast is determined. The disadvantages of using models of general use are determined on the basis and methods of their improvement by adaptation of correlation coefficients to factors of the Ukrainian economy are offered. Prospects for the development of reform in Ukraine have been identified.

scholarly journals Assessment of quality of financial support for local social development in Ukraine

2019 ◽  
Vol 7 (4) ◽  
pp. 19-28
Author(s):  
Inna Shkolnyk ◽  
Borys Mershchii ◽  
Tetyana Melnyk
Keyword(s):  
Social Development ◽  
Financial Support ◽  
Social Protection ◽  
Theoretical Perspective ◽  
Social Needs ◽  
Development Education ◽  
Future Directions ◽  
The Social ◽  
Local Budget

The article proposes a way of determining the future directions of financial support for the social development needs. To this end, the Tintner method of consecutive differences is used. The practical application of this method allows for pre-selecting the best curve that describes the level of financial support for social needs. The model off inancial support for local self-government is determined. The adequacy of funding for the needs of local budget social development is analyzed. The share of expenditure of local budgets in Ukraine on health care, intellectual and physical development, education, social protection and social security is described. A number of challenges when it comes to financial support are considered, both from a theoretical perspective and those confirmed by actual calculations.

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