scholarly journals Institutional provision of financial mechanism of water use: theory and practice

Author(s):  
Galina Titarenko ◽  
Oleksandra Titarenko

The statutes have the necessary positive and institutional benefits in the financial mechanism of water supply. The basic institute of financial security in the system of the water management complex of Ukraine is highlighted. The expediency of considering the institutional nature of financial support for the water management complex as a basis for optimization of economic systems has been proved. At the same time, it was noted that the market transformation of the Ukrainian Agrarian Union began without proper institutional support for the financial mechanism of the water management complex, which remained unchanged from the Soviet economic system, which does not meet the requirements of a market economy and needs a new revision. It is noted that the paradigm of institutionalism also provides an opportunity to determine the scenarios of financial support for the modernization of Ukraine. The necessity of formation of development institutes has been proved, among which in the research area are identified: institutes of property, management, financial intermediation, loan capital, rent of natural resources, entrepreneurship. It is determined that the development institute is an organizational and economic structure that facilitates the allocation of resources in favor of projects to realize the potential of economic growth. In the system of financial mechanism the main role is assigned to the Institute of Bank Lending. The basic problems of its functioning are revealed and the ways of their solution are determined. The main task of the National Bank of Ukraine is to expedite the problem of conducting currency swap operations, as they are able to solve the problem of shortage of national currency resources for the enterprises of Ukraine.

Author(s):  
Lyudmila Levkovska ◽  
Galina Titarenko

The article outlines the main problems of public-private partnership formation in the water sector of Ukraine when implementing EU agreements on environmental safety, including in the water sector of Ukraine. The ways of optimization of state financial support for modernization of the water management complex are presented.


2020 ◽  
Vol 23 (9) ◽  
pp. 1040-1063
Author(s):  
E.A. Nepochatenko ◽  
E.T. Prokopchuk ◽  
B.S. Guzar

Subject. The article considers financial regulation through the use of tax mechanisms. Objectives. The aim of the study is to evaluate European and Ukrainian practices of fiscal incentives for farming through fiscal instruments with VAT playing the key role. Methods. In the study we employed economic and statistical research methods, like monographic, comparison, scientific generalization. Results. Based on the analysis of VAT implementation on farmers in developed countries in Europe we substantiated the conclusion about its focus on simplifying the tax procedures and eliminating the negative impact on operations of economic entities. Special tax treatment (including VAT collection) is mainly used to streamline tax relations, taking into account the specifics of farming, rather than to improve the financial support to farms. We revealed that in the Ukrainian practice its main task is financial support to agricultural production. Conclusions and Relevance. The experience of developed European countries on the use of special tax regimes and taxation procedures should serve as a model for Ukraine. Financial incentives for agricultural production development should be directly supported by the State, and special tax treatment and tax administration should be focused on streamlining tax relations in the region, based on the practice of developed European countries such as UK, Germany, Italy and France.


2020 ◽  
pp. 158-160
Author(s):  
Салтанат Кошалиева

Аннотация: Бул макалада мектеп жашына чейинки балдардын ден соолугун чыңдоодо оюн технологиясын пайдалануунун өзгөчөлүктөрү талкууланат. Метепке чейинки курак баланын дене-бой жана психикалык ден соолугунун пайдубалын түптөөнүн чечүүчү этабы болуп саналат. Бул мезгилде органдардын ургаалдуу өнүгүшү жана организмдин функциялык системасынын калыптанышы жүрүүдө. Акыркы жылдары мектепке чейинки балдардын ден соолугунун начарлаганы туруктуу тенденцияга айланып, оорулуу балдардын саны көбөйүүдө. Мектеп жашына чейинки балдардын психикалык жана сүйлөө жөндөмдөрүн оюн аркылуу жакшыртып, жаңы механизмдерин иштеп чыгуу жагы каралган. Бала бакчанын негизги милдети - баланы өз алдынча жашоого даярдоо, жакшы адаттарга багыттоо менен тарбиялоо иши макалада каралган. Түйүндүү сөздөр: Ден соолук, бала бакчада, дене тарбия, элдик оюндар, тарбиялоо, ден соолукту чыңдоо, иш пландар, жаш муундар, коюлган талаптар, педагогикалык шарттар. Аннотация: В данной статье рассматриваются особенности использования игровых технологий в оздоровлении дошкольников. Дошкольный возраст является решающим этапом в формировании фундамента физического и психического здоровья ребенка. В этот период идет интенсивное развитие органов и становление функциональных систем организма. Наметившаяся в последние годы устойчивая тенденция ухудшения здоровья дошкольников, увеличение количества детей с нарушениями психического и речевого развития, диктует необходимость поиска механизмов, позволяющая изменить эту ситуацию. Основная задача детского сада - подготовить ребенка к самостоятельной жизни, дав ему для этого необходимые умения, навыки, воспитав определенные привычки. Сегодня в дошкольных учреждениях уделяется большое внимание здоровье сберегающим технологиям, которые направлены на решение самой главной задачидошкольного образования – сохранить, поддержать и обогатить здоровье детей. Ключевые слова: Здоровье, детский сад, физическое воспитание, народные подвижные игры, физические упражнения, общеобразовательная школа, учащиеся, воспитание, оздоровление, подрастающее поколение, предъявляемые требования, педагогические условия, теория и практика физического воспитания, подвижные игры. Abstract: This article discusses the features of the use of game technologies in the rehabilitation of preschoolers. Preschool age is a crucial stage in the formation of the Foundation of physical and mental health of the child. During this period there is an intensive development of organs and the formation of functional systems of the body. The steady tendency of deterioration of health of preschool children outlined in recent years, increase in number of children with violations of mental and speech development, dictates need of search of the mechanisms allowing to change this situation. The main task of the kindergarten is to prepare the child for independent life, giving him the necessary skills, bringing up certain habits. Today, preschool institutions pay great attention to health-saving technologies, which are aimed at solving the most important task of preschool education – to preserve, support and enrich the health of children. Key words: Health, kindergarten, physical education, folk outdoor games, physical exercises, secondary school, students, education, rehabilitation, the younger generation, the requirements, pedagogical conditions, theory and practice of physical education, out-door games.


Author(s):  
Olga Chernova

The level of the water management complex development affects the state of the resource potential of the region and its structural and sectoral features. The purpose of this article is to reveal the relations and interdependence of the processes of strategic development of the water management complex and regional economy; to form recommendations that contribute to the development of these relations. The problem of forming a strategy for the water management complex development is considered within the framework of the sustainable development concept, which takes socio-economic and environmental aspects into account. As a result of the study the influence of the water management complex on the socio-economic potential of the southern Russian regions was analyzed. Scenario variants of the water management complex development in the regions are identified, their typology is carried out. The necessity of forming a mechanism of interdepartmental coordination to improve the efficiency of the management system for the strategic development of the water management complex is justified. Conclusions are drawn about the need to supplement the basin approach to water resources management with a regional-sectoral approach. This will make it possible to link the development strategy of the water management complex with the sectoral structural changes in the region. The results of the study can be used by regional authorities and water resources management to solve the problems of increasing the sustainability of water and regional ecosystems.


2016 ◽  
Vol 4 (1) ◽  
pp. 167-172
Author(s):  
Christopher Maughan ◽  
Christopher Maughan

Urban gardening finds itself at a juncture – not only are crises caused and exacerbated by the industrial food system urgently demonstrating the need for more localised, sustainable, and democratically-determined food systems, but alternative food movements are increasingly negotiating crises of their own. Critical Foodscapes was a one-day conference part-funded by Warwick’s Institute of Advanced Study (IAS) and the Food GRP. The conference was put together with the intention of bringing a ‘critical studies’ approach to the emerging research area of urban community food growing; namely, to put critical – but constructive – pressure on some of the assumptions which underlie current theory and practice of the various forms of urban food growing. This article offers some reflections on the conference itself as well as on the prospects for urban gardening more generally.


2020 ◽  
Vol 1 (3) ◽  
pp. 9-15
Author(s):  
Nataliia Vyhovska ◽  
Olena Vyhovska

The purpose of the article is to assess the practice of attracting international sources of financial support for public transportation at the regional level, to identify problems with insufficient effectiveness of the implementation of international financial support projects and the formation of solutions at various system levels. It is determined that the main sources of financing of transport entities are self-financing, lending, state and international financial support. The preconditions for the use of credit funds of international financial donors for financing public transport and the conditions for lending to transport entities are described. Peculiarities of public transport lending by way of implementation of the project "Ukraine Urban Public Transport" are analyzed, and it is highlighted that its purpose is to realize the strategic priorities of the transport industry, institutional reforms and informatization. It is clarified that the responsibility for the performance gaps under the project, defined in the assistance agreements, is allocated to the City Councils and / or public transport entities. An assessment of international financial support is made and the reasons for short receipt of funds by transport companies from international financial organizations are specified. The amount of losses on incomplete implementation of the plan of expenditures and provision of credits for the realization of projects in the transport sector of Ukraine is clarified. Inefficiency in finding additional sources of financing of the project "Ukraine Urban Public Transport" is justified due to the impossibility to allocate financial responsibility to a certain project group in case of delay in non-implementation of the project plan at all levels. The organizational and financial mechanism of providing international financing for urban public transport by the European Investment Bank is proposed. It is argued that the mentioned mechanism, in contrast to the existing ones, identifies control points for the flow of financial resources, which provides an opportunity to suggest ways to intensify control activities by observers of the European Investment Bank and the public. The main disadvantage of receiving financing from the European Investment Bank in the framework of the project "Ukraine Urban Public Transport" is identified: obligations to pay VAT to the State budget are allocated to the business entity of the transport sector. The problems of inefficiency of implementation of financing sources of international financial organizations (on the example of the European Investment Bank) are identified and the directions of their solution are offered. The need for coordination of bodies of state supervision at the regional level with the observers' control activity is identified to promote the efficient and meaningful use of international financial sources by economic entities in the transport sector. It is proposed to supplement the state and supranational control with public control functions through the following options for establishing cooperation: 1) interaction of public councils at local self-government bodies with independent observers of international organizations involving auditors of the Accounting Chamber; 2) control of the process of implementation of the credit project of important infrastructure projects, including public transportation, by public organizations of the regional level. Methodology. In accordance with the purpose, the following research methods were used: a systemic approach (in identifying the components of the organizational and financial mechanism of international financial projects and their relationship), methods of comparative and statistical analysis (in assessing the receipt of financial resources from international financial sources). Results. The problems of inefficiency of implementation of financing sources of international financial organizations (on the example of the European Investment Bank) are identified and the directions of their solution are offered. Practical implications. Improving efficiency of using the international sources of financial support at the regional level will contribute to the renewal of the rolling stock of urban public transport, ensure its sustainable operation and development, save jobs at utility enterprises, increase revenues of utility enterprises from the provision of transportation services to the population. Value/originality. The organizational and financial mechanism for providing international financial support for urban public transport by the EIB has been developed, which, unlike the existing ones, identifies control points for grant flows, providing an opportunity to suggest ways to intensify control activities by the EIB observers and the public.


2020 ◽  
Vol 16 (1) ◽  
pp. 47-70
Author(s):  
Xinyu Huang ◽  
Xiangqing Wei ◽  
Runze Liu

AbstractJakobson’s article “On linguistic aspects of translation” proposes a tripartite division of translation as intralingual, interlingual, and intersemiotic, which offers a panorama of a semiotic approach to translation, especially to what is translation in a multileveled sense. Subsequent scholars develop the two implicit ideas in his article, named by the author as “translation as sign transformation” and “translation as sign interpretation.” While further widening the scope and enriching the perspective of Jakobson’s typology, current literature remains purely theoretical in essence. As a particular research area, cultural terminology translation could serve as the axis linking theory and practice, which becomes the primary concern for this paper. Grounded on a review of Jakobson’s division and related literature in translation semiotics, this study proposes a multileveled understanding of cultural terminology translation based on some concrete cases. Cultural terminology translation is regarded as “sign transformation” and “sign interpretation.” As sign transformation, it concerns the transformation of conceptual, linguistic, and cultural signs, while as sign interpretation, it goes from intralingual to interlingual to intersemiotic interpretation. This research concludes that cultural terminology translation is a complex sign activity calling for further investigations.


2019 ◽  
Vol 22 (2) ◽  
pp. 114-132 ◽  
Author(s):  
Sarah Diffley ◽  
Patrick McCole

Purpose Despite the rapid growth of social networking sites (SNSs), research demonstrating the marketing application of these technologies is lacking. Consequently, this paper aims to explore the impact of SNSs on hotel marketing activities. Design/methodology/approach An exploratory study was used. Adopting a key informant approach, in-depth interviews were conducted with 14 respondents in the hotel industry, who use SNSs as part of their hotel marketing efforts. Findings Networked interactions facilitated by SNSs can influence the marketing activities of hotels in many ways. This extends to deeper connections and co-creating value with customers to enhance the market offerings and promotional activities of the firm. Not all interviewees capitalised upon the capabilities offered by SNSs. Practical implications SNSs act as a key knowledge resource that can be used by practitioners to create and deliver superior customer value. However, the extent to which this is achieved depends on who is responsible for implementing it. Specifically, those with a more proactive attitude and approach towards marketing on SNSs tend to reap greater benefits. Originality/value Using the service-dominant logic as a guide, this paper offers greater insight into the theory and practice of social media marketing in the hotel industry, an under-studied and fragmented research area.


2019 ◽  
Vol 11 (7) ◽  
pp. 1950 ◽  
Author(s):  
Gianpaolo Abatecola ◽  
Matteo Cristofaro

What CEO attributes can improve corporate sustainability? In this regard, what do superstar CEOs, e.g., Mark Zuckerberg, Jeff Bezos, Elon Musk, and Bill Gates, have in common? Also, did the personalities of Jeffrey Skilling and Kenneth Lay contribute to the crack in the US Enron Corporation early in this century? Why, as far as presidential elections are concerned, are some countries, more than others, more likely to vote for seemingly narcissistic politicians? In our practice-oriented review article, we aim to contribute to shedding new light on the challenging evidence continuously evolving around CEOs, in general, and around their effect on corporate sustainability, in particular. Two distinctive features represent the main “so-what” value of our work. First, each of the CEO attributes which we sequentially focus on (i.e., power, personality, profiles, and effect) is, at the beginning, not only separately considered but also associated with many recent examples from business life and from the “CEO world” at an international level. Second, from our analysis, we then derive a conceptual framework which, combining all these attributes into a unique body of knowledge, could be used as a potential starting point for future investigations in this challenging research area regarding the CEO/sustainability relationship. In this regard, we believe understanding how all the analysed attributes coevolve will represent a pivotal question to address if we want to enhance the scientific and practical understanding of CEO (sustainable) behaviour.


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