scholarly journals Accounting as an information base for the social policy implementation in the company’s management

2017 ◽  
pp. 125-137
Author(s):  
Iryna Ometsinska
Keyword(s):  
Social Policy ◽  
Economic Benefits ◽  
State Regulation ◽  
The State ◽  
Social Costs ◽  
Social Reporting ◽  
Social Policies ◽  
Use Of Resources ◽  
State And Society ◽  
Social Expenditures

The article considers the economic essence of the concepts of social accounting, sociallyoriented accounting, and social activity. It is found that carrying out social activities requires incurring social costs, which are presumably understood as the reduction of economic benefits in the form of disposal of assets and increase in obligations related to the implementation of company’s social policy. These expenditures result in a decrease in equity (except for a reduction in capital due to its withdrawal or distribution by the owners) within the operational, financial or investment activities of the enterprise. It is stated that depending on the trends, social expenditures should be divided into: personnel costs (wages and salaries (basic, extra, financial rewards and compensation payments), labor protection and occupational safety, personnel training and development, maintaining company’s social facilities); customer costs (warranty service, product quality assurance); state and society costs (taxes, charity donations, regional development programs, support for sports and cultural activities); natural environment protection costs (environmental and ecological payments). The need to display information on social costs in management and financial reporting is confirmed. In this regard, it is proposed to use the management reporting form called “A Statement on Social Expenditures” and the form from section XVI named “Directions of social policies” of the Notes to the annual financial statements, whose items are arranged in four categories: personnel, environment; state and society; customers. It is pointed out that the publication of social reporting has certain advantages for enterprises (a higher credibility from special interest groups; better relations with the state; attracting investments; better business reputation; gaining a competitive advantage; making sound decisions in pursuing social policies) and for the state and society (encouraging socially responsible business; efficient use of resources; drawing attention to sustainable development; information transparency). The need for state regulation of social reporting in Ukraine is emphasized, and it is claimed that the lack of it brings into question reliability and validity of the information provided by enterprises in such reporting.

scholarly journals Current Trends of the State Regulation of International Labor Migration

2020 ◽  
Vol 12 (515) ◽  
pp. 231-237
Author(s):  
V. V. Lagodiienko ◽  
◽  
O. V. Shvets ◽  
Keyword(s):  
Labor Markets ◽  
Migrant Workers ◽  
Rural Areas ◽  
Labor Migration ◽  
Interdisciplinary Approach ◽  
Economic Benefits ◽  
State Regulation ◽  
The State ◽  
Active Population ◽  
Regional Labor

The problem of labor migration in Ukraine has become relevant in recent years, as it significantly affects the socio-economic development of both donor and recipient countries. As a complex economic phenomenon, labor migration changes the composition of labor resources, creates a new situation in labor markets, exacerbates the demographic situation in the country. The article is concerned with the analysis of problems of labor migration of economically active population in Ukraine and aspects of formation of the State policy of regulation of migration processes. The purpose of the article is theoretical substantiation, development of scientific and methodological bases and practical recommendations aimed at improving the system of regulation of international migration of economically active population in the context of globalization in order to obtain socio-economic benefits from the State participation in migration processes, etc. In the process of detailed analysis of the characteristics of migrants, clear trends in modern migration processes have been identified: migrants mainly are from rural areas of the west of the country; migrant workers are mostly men; younger people and rural residents predominate among migrant workers; people with higher education are less likely to migrate, while people with vocational education are overrepresented among migrant workers; migrants risk losing skills, etc. The mechanism of regulation of migration flows is substantiated – as a set of measures of influence of the State bodies on migration objects in order to ensure the optimal level of migration that meets the needs of the national / regional labor market and helps stabilize the macroeconomic situation in the country / region; tasks of the mechanism are defined. Functioning and effective development of mechanisms for regulating labor migration processes, as a special tool for the transformation of regional labor markets – combines socio-cultural, research and economic functions, necessitates an interdisciplinary approach to substantiate the increase of the competitiveness of the latter. The scientific basis of this approach is the methodology of institutional analysis – a set of concepts, principles and provisions based on the theories of human, intellectual and migratory capital, institutional economics, the theory of territorial migration systems and more.

Paternalism and Social Policy

1978 ◽  
Vol 7 (2) ◽  
pp. 157-172 ◽  
Author(s):  
Albert Weale
Keyword(s):  
Social Policy ◽  
The State ◽  
Social Policies ◽  
Self And Other ◽  
Policy Measures ◽  
The Government ◽  
Other Regarding

ABSTRACTThis paper discusses the notion of paternalism, and its application to the evaluation of social policies. It attempts first to define the concept, using Mill's distinction between self- and other-regarding actions. A paternalistic policy is one in which the government renders a self-regarding action less eligible for a citizen, with the intention of benefiting the citizen in question. This concept is then applied to the analysis of redistribution by means of social policy measures. Two questions are discussed: (a) whether any redistribution must be paternalist, and (b) whether redistribution in kind is more paternalist than redistribution in cash. It is argued that paternalism need not be the explanation for the policy in either case. Finally three criteria are specified in terms of which paternalistic interventions by the state might be assessed as justified or not.

Retrenched, Reconfigured and Broken: The British Welfare State after a Decade of Austerity

2020 ◽  
Vol 20 (1) ◽  
pp. 77-96
Author(s):  
Kevin Farnsworth
Keyword(s):  
Social Policy ◽  
Welfare State ◽  
Public Expenditure ◽  
The State ◽  
Social Policies ◽  
The Past ◽  
Crisis Events ◽  
Financial Base ◽  
The Impact ◽  
The Welfare State

This article is an attempt to take stock and critically reflect on the UK’s decade of austerity and social policy hostility over the past decade. It distinguishes between economic and political austerity and digs deeper into the data on expenditure in order to examine the impact of austerity on British public expenditure and politics. It argues that the decade of austerity was a hostile one for British social policy which not only undermined the financial base of key parts of the welfare state, it reshaped it and redefined its priorities, setting in train a series of subsequent events that would further change, not just British social policies, but British economics, polity and politics. And, as subsequent crises – notably Brexit and the Covid-19 pandemic – testify, crisis events tend to be linked, and each one shapes and influences the ability of the state to respond to the next.

scholarly journals The State Regulation of the Economy as an Element of External Influence on the Economic Development of Agro-Industrial Production

2020 ◽  
Vol 12 (515) ◽  
pp. 91-96
Author(s):  
K. B. Kozak ◽  
Keyword(s):  
Economic Development ◽  
Social Policy ◽  
Industrial Production ◽  
Industrial Sector ◽  
Business Environment ◽  
State Regulation ◽  
The State ◽  
Social Needs ◽  
Industrial Complex ◽  
External Influence

The article is devoted to the study of national features of realization of the State potentials in influence on economic development of subjects of agro-industrial production. The analysis is based on the decomposition of the mechanism of influence by such elements as object, subject, goals, tools. The object is represented by agro-industrial production in the multi-complexity of its structure. The subjective component of the external influence on the enterprises of the agro-industrial production system is analyzed on the basis of a detailed identification of the spheres that are not amenable to direct control by the object. The result of the decomposition was the selection of the following levels of systemic impact on the business environment: mesoeconomic, macroeconomic, supranational. The macroeconomic level of regulation/management is subjectified to the levels of governance in the system of public administration bodies. Target determination is disclosed on the basis of program documents of various levels and areas of application. The instrumental content of the State activity is studied, which is represented by a set of tools of direct impact (legislative and regulatory framework, implementation of the State programs and investment projects, tariff restrictions, non-tariff restrictions) and indirect impact (monetary, financial, and social policy; financial assistance). The role of the tax mechanism in regulating the activity of the agro-industrial sector is determined. Expenditures of the State budget to support the agro-industrial complex in 2020 have been studied. The mechanism of public procurement and instruments of social policy are considered. Attention is paid to lobbying as an institutional phenomenon, which is an exception to the principle of the impossibility of direct influence by individual actors in the structure of agro-industrial production on decision-making by management entities at the macroeconomic level. The positive and negative features of lobbying are considered. At the same time, the dialectical essence of lobbying is revealed in the perspective of the relationship of goals - the synchronicity and mismatch of individual interests of the microeconomic level with the social needs of the macroeconomic level.

scholarly journals The Policy Road to Socialism

2021 ◽  
pp. 089692052110316
Author(s):  
David Calnitsky
Keyword(s):  
Social Policy ◽  
State Theory ◽  
The State ◽  
Marxist Theory ◽  
Capital Flight ◽  
Standard Formulation ◽  
Accumulation Function ◽  
Social Expenditures ◽  
Capitalist Democracies ◽  
The Revolution

In the standard formulation, the Marxist theory of the state implies that socialism requires revolution: Reformist social policy generates capital flight and capital flight undermines reform. I show that this mechanism, while plausible, turns out to have little empirical merit. State theory correctly points to an “accumulation” function whereby capitalist states depend on revenue and must therefore worry about the reforms that undermine profitability. But this accumulation function has been overwhelmed, historically, by a more powerful “legitimation” function: Popular social expenditures in rich capitalist democracies tend to grow and only rarely decline, even during the so-called neoliberal period. This article considers both sides of this debate. First, I propose (and predict) a path to socialism by way of mushrooming social policy. And second, I argue that if revolution is the only hope for socialism, then socialism is off the table; the revolution must be betrayed.

scholarly journals SECURITY MANAGEMENT IN SPORT

2020 ◽  
pp. 457
Author(s):  
Jovan Veselinović ◽  
Aleksandra Perović ◽  
Stanimir Đukić ◽  
Gordana Mrdak ◽  
Marija Nikolić
Keyword(s):  
The State ◽  
Sporting Events ◽  
Internal Security ◽  
Organization Management ◽  
Sports Organizations ◽  
Goal Management ◽  
Use Of Resources ◽  
Security Challenges ◽  
State And Society ◽  
And Control

The paper deals with the practical application of management and commercialization in sports. It also examines the forms of endangering internal security, prevention of violence and misbehavior at sporting events and the security of the state and society. Management as a dynamic discipline represents leadership in each organization. It implies optimal use of resources, organizing the processes and activities of subordinates, delegating tasks and responsibilities, coordination of all resources through planning, organization, management and control. Management in sport, or in a sport organization is in the function of transferring ideas to the ultimate goal. In this regard, it can be said that application of management in sport is a successful pursuit of the idea to the realization of the goal. Management of each organization, including management in sports, gives special attention to security as the basic condition of survival and prosperity. Different organizations have different security challenges, risks and threats, so the risks that the state as an organization exhibits differ greatly from the challenges that business entitles are exposed to, including sports and sports organizations. Challenges, risks and threats that an organization is exposed to, especially in sport, as well as the responsibilities of an organization towards the environment in terms of safety, have a decisive influence on management in sport, that is, to the manner in which the decisions regarding security and protection of persons, property and business will be made.

State social policy at the present stage of development of Russia

2020 ◽  
pp. 5-16
Author(s):  
Irina V. GERSONSKAYA
Keyword(s):  
Social Policy ◽  
Social Services ◽  
State Regulation ◽  
The State ◽  
Living Standards ◽  
Social Sector ◽  
Demographic Situation ◽  
Social Sphere ◽  
Stage Of Development ◽  
The Social

The effectiveness of the state social policy largely determines the production of quality public goods by state structures, the improvement of the demographic situation, the comprehensive development of human capital, the improvement of social well-being and the socio-economic development of the country as a whole. Therefore, the purpose of the study is to reseasch the main directions of state social policy in Russia and assess the effectiveness of the social sector. The methodological basis of the study was the Keynesian concept of state regulation of the economy, since the state sets basic social standards, provides social protection for the population and social guarantees. We conducted the study using Rosstat data reflecting the main indicators of the social sphere of Russia. We determined the overall effectiveness of State social policy on the basis of changes in demographic processes, indicators of the living standards of the population, the volume of state social expenditures, the functioning of the education system, health care and social services. We studied the difficult demographic situation in Russia. We considered indicators of the living standards of the population and a decrease in their level, an increase in poverty and a significant social stratification in society; analyzed government spending on education, health and social policy; summarized the main problems in the educational sphere in the provision of medical services and in the process of state social services of the population; established that the functioning of the social sphere does not fully meet social needs, and the activities of the social sector of the state are ineffective. The proposed study of state social policy demonstrates its relevance to Russian society.

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