Current trends in budget and legal regulation

2021 ◽  
pp. 91-97
Author(s):  
Olga Dmytryk ◽  
Kateryna Tokarieva
Keyword(s):  
Social Insurance ◽  
Legal Regulation ◽  
Practical Implementation ◽  
Successful Implementation ◽  
Main Body ◽  
Current Trends ◽  
Legislative Initiative ◽  
State And Local ◽  
Crisis Conditions

Problem setting. Nowadays Ukrainian society is in a state of permanent transformation, due to many factors, among which it is possible to designate both European integration and digitalization processes, which currently have a very intense impact on various spheres of life. New ones are accepted, as well as numerous changes to existing regulatory acts governing various kinds of relations. Not an exception are budget relations, which are transformed under the influence of objective and subjective factors. In this swirl of events of particular importance, the problem of quality of those normative changes that are initiated by the subjects of the legislative initiative today becomes a problem. The fact is that the effectiveness of the legal regulation, the effectiveness of its action, the successful implementation of the tasks for which such a normative legal act was created depends on how much normative legal acts or changes to it will be of high quality. A particularly significant problem is the need to ensure the financing of budget expenditures, the fulfillment of budget obligations in crisis conditions. As it is seen, the subjects of the legislative initiative do not have time or do not know how to deeply study the problems posed to the solution, and since then they set incorrect tasks for changing approaches to the modern regulation of budgetary legal relations, the implementation of which is not able to ensure their practical implementation. The purpose of the article is to study modern trends in budgetary and legal regulation in Ukraine. Article’s main body. The presented publication focuses on the study of modern innovations in the field of budgetary and legal regulation. It is emphasized that in the present, the problem of quality of those normative changes initiated by the subjects of the legislative initiative becomes of particular importance. It is emphasized that the introduction of modern technologies in the conditions of digitalization of all spheres of public life, including in the sphere of budgetary and legal regulation, is positive. At the same time, for their effective implementation, it is necessary to systematically approach the solution of this issue and develop proposals for changes and additions in a number of articles of the Budget Code of Ukraine. The authors stated the inappropriacy of expanding the list of articles of certain normative legal acts, whose financing is dependent on the discretion of the Cabinet of Ministers of Ukraine, taking into account the availability of financial resources of state and local budgets and the budget of mandatory state social insurance. Conclusions. Based on the analysis, we conclude that any changes to the legislation, especially in the field of public finance, should be constructive and contribute to the achievement of the goal of their implementation in law enforcement. At the same time, any legislative innovations should be complex and comply with generally accepted rules and standards of rule-making technique.

scholarly journals Legal status of subjects carrying out independent financial control in Ukraine

2019 ◽  
Author(s):  
O. Dmytryk
Keyword(s):  
Financial Reporting ◽  
Legal Status ◽  
Legal Regulation ◽  
Professional Organization ◽  
Financial Control ◽  
Financial Policy ◽  
Successful Implementation ◽  
Main Body ◽  
Professional Self ◽  
Definition Of

Problem setting. The importance of financial control in the formation of market relations is significantly increasing, because such control contributes to the successful implementation of the financial policy of the state, ensuring the proper formation, distribution (redistribution) and the use of funds accumulated in public funds. In addition, it should be noted that financial control is a means of regulating economic activity. In this context, legal support for financial control is of great importance. Independent financial control is a form of non-governmental financial control that can be exercised by specialized organizations – audit firms or auditors. It is significant that Ukraine recently adopted a law regulating the procedure for auditing and conducting financial audits. It is the Law of Ukraine “On Audit of Financial Reporting and Auditing” № 2258-VIII of December 21. 2017, which came into force on 1 October. 2018. Analysis of recent researches and publications. We emphasize that the study of the concept of “financial control”, the definition of its types, forms and methods, as well as the legal status of the entities that carry it out, were engaged in the following scientists: L. K. Voronova, О. P. Hetmanets, T. A. Zhadan, M. P. Kucheryavenko, P. P. Latkovsky, Yu. A. Mandrychenko, L. A. Savchenko and others. However, changes in the legal regulation of financial control, issues related to the consolidation of the legal status of entities exercising independent financial control need to be examined in detail. Therefore, the purpose of the article is to analyze the legal status of entities exercising independent financial control in Ukraine. Article’s main body. In the article the author reveals the peculiarities of the legal status of the Audit Chamber of Ukraine as a subject of independent financial control in Ukraine. Іt can be stated that the Audit Chamber of Ukraine, which is a professional organization, is a direct participant in the relations related to the organization and implementation of independent financial control, in particular, audit control. Given the compulsory nature of acquiring membership in the AСU, the statutory purpose and activities of this organization, this organization can not be considered public. Conclusions and prospects for the development. It is stated that the legal status of the specified entity is characterized by a certain multidimensionality. In particular, the Audit Chamber of Ukraine is a professional, self-regulatory organization that is authorized to perform public functions and is managed through specially created bodies. The above shows that the current legislation of Ukraine reflects a new approach to the regulation of independent financial control, in particular by defining the powers, rights and duties of the Audit Chamber of Ukraine.

scholarly journals Components of good information and analytical support to public administration of regional development

2021 ◽  
Author(s):  
T. Melnyk
Keyword(s):  
Regional Development ◽  
Public Administration ◽  
Good Governance ◽  
Local Level ◽  
Legal Regulation ◽  
Main Body ◽  
Individual Element ◽  
Good Information ◽  
Quality Of Information

Problem setting. Effective public administration of regional development is essential for raising the living standards of citizens. In modern conditions, new requirements are put forward to the system of regional management. In addition, the limited resources available for this, as well as the novelty and complexity of socio-economic problems, force us to focus on new factors in the effectiveness of public administration of regional development. A significant part of the problems in this context are related to legal regulation, financing, staffing, the interaction of public and private sectors, the use of new management technologies, information and analytical support. Although all types of support to public administration are important and interconnected, but the information and analytical support allows us to determine the appropriate mechanisms and how they are used to achieve goals, what factors of regional development to focus on. Therefore, the quality of information and analytical provision is an important prerequisite for the effectiveness of the entire system of regional development administration. Recent research and publications analysis. The works of foreign and Ukrainian scientists are devoted to theoretical and practical problems of information and analytical support to public administration. V. Averyanov, V. Bakumenko, M. Volkova, D. Dzvinchuk, A. Degtyar, O. Karpenko, V. Kuybida, A. Semenchenko, Yu. Surmin and others made a significant contribution to the research. Thus, the works of V. Bakumenko and A. Degtyar are devoted to public administration decisions and factors of their effectiveness, including their information and analytical support. Mechanisms of information-analytical support of public administration bodies were studied by V. Averyanov, V. Kuybida, O. Karpenko. Furthermore, the author also relies on the research by S. Bila, S. Chernov, N. Černiauskienė on the factors of public administration efficiency. As for public administration of regional development, its economic component was studied by M. Volkova, but the issue of its good information and analytical support has not been disclosed by scholars and requires thorough research. Highlighting previously unsettled parts of the general problem. Efficiency and effectiveness, feedback, openness and transparency, accountability are the principles of good governance at the local level among others, abidance with which is possible only if they are provided with information and analytical support. Considering this, the purpose of the article is to determine the components of good information and analytical support to public administration of regional development. Paper main body. Information and analytical support to public administration of regional development includes the use of a set of interconnected methods, measures and tools by which the technologies of collection, selection, transmission, transformation, storage and display of information on the current state, forecasts and development goals of various spheres of life in the region are implemented to make  public administration effective. Assessing whether public administration in Ukraine is effective, scholars and practitioners note that the direct results of administrative work are difficult to quantify, and therefore it is expedient to use indirect indicators, in particular through the assessment of the management system and its elements. Consequently the good quality of information and analytical support to public administration is a transversal factor, which depends on the effectiveness of each individual element, and their interaction, and the effectiveness of the administration system in general. Conclusions of the research and prospects for further studies. Good information and analytical support to public administration of regional development means complying the requirements for making the most effective and adequate administrative decisions. Such support should be provided on a systematic basis, which includes the identification of all its important components  institutional, research, resource and financial, competence, technological and organizational, as was done in this study. Each of these components has its own semantic characteristics and can be used as criteria and a lever for the effectiveness of the system of good information and analytical support to public administration of regional development in the process of building such a system. In this context, it is expedient to study the relevant foreign experience, in particular of the European Union, and it is a subject to further research.  

Legal regulation of public procurement in Ukraine

2019 ◽  
Author(s):  
D. Kobylnik
Keyword(s):  
Public Procurement ◽  
Scientific Research ◽  
Legal Regulation ◽  
Scientific Article ◽  
Free Access ◽  
Main Body ◽  
Fair Competition ◽  
Procurement Procedure ◽  
State And Local ◽  
Legal Forms

Problem setting. In modern conditions, the relevance of the study of public procurement is conditioned by the fact that the functioning of the state and local self-government bodies, the fulfillment of their socially important tasks, which are assigned to them, are impossible without adequate material and resource support. As S. Levchenko rightly points out, public procurement concerns practically all spheres of economy and is one of the most important means of socio-economic policy of the country. Not only productivity but also the speed of economic growth of a country depends on their effectiveness. Analysis of scientific research. It is significant that public procurement has been the subject of scientific research by experts in civil, administrative and commercial law (for example, O. Kurepina, A. Yu. Misak, O. O. Sergachova, M. S. Solovyov, etc.). At the same time, given the dynamic nature of national legislation, including in the area of public procurement, the purpose of this scientific article is to analyze the legal mechanism of public procurement in Ukraine. Article’s main body. We would like to note positively the attempt of the legislator to consolidate the principles of public procurement. These include such principles as: fair competition among participants; maximum savings and efficiency; openness and transparency at all stages of procurement; non-discrimination of participants; objective and impartial evaluation of the tender proposals; Prevention of Corruption and Abuse [5, Art. 3]. At the same time, the content of some of the principles is disclosed in the text of the analyzed regulatory act. In particular, it is a principle of nondiscrimination of participants, the essence of which is that domestic and foreign participants of all forms of ownership and organizational and legal forms participate in procurement procedures on equal terms. Customers provide free access to all participants for procurement information. The legislation prohibits the establishment of discriminatory requirements against participants. In addition, the legislator draws attention to the need for procurement planning. Procurement is carried out in accordance with the annual plan. The annual plan, the annex to the annual plan and changes thereto shall be published free of charge on the web site of the Procurement Authorization Authority within five days of their approval [5, Art. 4]. In our opinion, the stated requirements of the legislator regarding the planning of public procurement should be consolidated as one of the principles of their implementation, since the planned nature of public procurement is one of the main characteristics of their implementation. However, the content of all other principles enshrined in the Law on Public Procurement remains unclear. Apparently, this approach needs adjustments. Conclusions and prospects for development. Thus, it is advisable to include in the stages of public procurement such as: 1) the publication of procurement information; 2) the election of one of the following procedures: (a) open tendering; (b) competitive dialogue; (c) the negotiated procurement procedure. We emphasize that within each of the above procedures are contained, so to speak, their own stages. The stages of the open auction include: 1) announcement of the open tender procedure; 2) availability of tender documentation; 3) submission of the tender proposal; 4) opening, reviewing and evaluation of bids; 5) deciding on the intention to conclude a purchase contract.

scholarly journals SYSTEM OF PUBLIC FINANCE MANAGEMENT IN UKRAINE: PROBLEMS OF ECONOMIC SECURITY

2018 ◽  
Vol 2018 (11-12) ◽  
pp. 28-46
Author(s):  
Tetiana IEFYMENKO ◽  
Keyword(s):  
Public Finance ◽  
Action Plan ◽  
Economic Security ◽  
Practical Implementation ◽  
Successful Implementation ◽  
Association Agreement ◽  
The Public ◽  
Finance Management ◽  
The Government

Countering threats to the security of the national economic space should be accompanied by the protection of financial sovereignty by the authorities. The unconditional implementation of the medium-term goals to reduce the growth rates of the country’s total debt (in perspective), improvement of the government regulatory mechanisms for allocating limited resources, a better quality of constitutionally guaranteed public services and support for investment in the real economy sector should be a key guideline for the Public Finance Management System (PFMS). The author analyses institutional, macroeconomic, political, organizational and information risks that can hinder the successful implementation of measures aimed at ensuring the consistency and predictability of fiscal policy, preventing default situations, etc. The results of practical implementation of the program documents adopted last year, which regulate the Public Finance Management Reform Strategy 2017-2020 (hereinafter the “Strategy”) and the Action Plan for its implementation, indicate that the lack of coordinated expression of will, as well as a consensus on a unified course of change in society, negatively affects the quality of management of fiscal risks and investment processes and the degree of synchronization of fiscal regulation with other levers of the state’s influence on the success of change management. It is emphasized that a high degree of dependence on international financial assistance to strengthen economic equilibrium, the need for more intensive development of the national economy and continued structural reforms are highlighted in the recently published report of the European Commission in connection with the anniversary of the conclusion and implementation of the EU-Ukraine Association Agreement. The author proposes the ways of neutralizing the destructive consequences of any external or internal transformations in the socio-economic system through: (i) equilibrium processes of social reproduction; (ii) intensification of investments; (iii) promotion of entrepreneurship development; (iv) restriction of shadow activities; (v) ensuring the transparency of operations with the state financial assets; (vi) synergistic effect of management interaction between the Government and the National Bank of Ukraine.

Elements of the special budget fund: the experience of Ukraine

2021 ◽  
pp. 82-89
Author(s):  
Kateryna Tokarieva
Keyword(s):  
Vertical Structure ◽  
Legal Regulation ◽  
The State ◽  
Main Body ◽  
Stage Of Development ◽  
Special Fund ◽  
The Subject ◽  
State And Local ◽  
Problem Setting ◽  
State Fund

Problem setting. The budget has a horizontal and a vertical structure. Yes, Art. 9 and 10 of the Budget Code of Ukraine stipulate that the relevant budget includes revenues and expenditures of the latter. According to Art. 13 of the same Code, the components of the budget are general and special funds, i.e. the legislator establishes the vertical structure of the budget (both state and local) [2, p. 49]. Analysis of recent research. The study of the vertical structure of the budget, components of its special fund at one time were the subject of research by such scientists as: V. Demyanyshyn, O. Dmytryk, N. Nechyporuk, V. Pihotsky and others. At the same time, at the present stage of development of budgetary legal relations in Ukraine, this issue remains out of the attention of scientists. Thus, the purpose of the article is to analyze the legal regulation of the elements of the special fund of the budget. Article’s main body. The article focuses on the consideration of the components of the special budget fund. It was emphasized that now more than ten funds are allocated as part of the special fund, which include such as: the State Road Fund, the State Fund for Radioactive Waste Management, the State Fund for the Development of Water Resources, etc. The analysis of the legal regulation of each of the above funds as components of a special fund budget. Conclusions and prospects for the development. Based on the analysis, we state that in the current conditions of development of budgetary and legal relations there is a need to make certain changes to the current budget legislation to improve its quality and unanimity of law enforcement. In particular, in the context of legal regulation of the components of the special fund of the budget it is necessary to: clearly define the procedure for selecting projects (areas) that will be financed from the relevant fund; apply measures of budgetary and legal influence for misuse of the fund, as one of the features of the elements of the special fund of the budget is the presence of a clearly defined purpose.

Legal principles of social insurance against an accident at work and an occupational disease

2020 ◽  
pp. 83-89
Author(s):  
Oleksii Soloviov
Keyword(s):  
Social Security ◽  
Occupational Diseases ◽  
Social Insurance ◽  
Legal Regulation ◽  
Insurance Fund ◽  
Main Body ◽  
Social Insurance System ◽  
Legal Principles ◽  
Insurance System ◽  
The Law

Problem setting. To address practical issues related to the reform of the social insurance system for accidents at workand occupational diseases in Ukraine, it is necessary to explore doctrinal provisions relating to the principles of socialsecurity law, as well as to analyze certain principles of social insurance against accidents at work and occupational diseasesand propose changes to the legislation to formulate certain principles. Target of research. The purpose of this article is to analyze the legal principles of social insurance against accidentsat work and occupational diseases and to develop changes to the legislation in terms of formulating certain principles ofthis institution.Analysis of recent researches and publications. Issues of principles of law in domestic legal science were consideredin scientific works on the general theory of law of such scientists as Yu. P. Bytyak, A. M. Kolodii, S. P. Porebnyak,P. M. Rabinovych, Yu. M. Todyka, M. V. Сvik and many others. Some aspects of the principles of social security law areconsidered in the scientific works of V. M. Andreev, B. I. Stashkiv, B. S. Stychinsky, S. M. Sivak, N. M. Stakhovskaya,S. M. Prilipko. The dissertation researches of T. Z. Garasimov “Principles of the law of social security”, and alsoO. V. Moskalenko “Principles of social insurance in modern conditions of management” deserves special attention. However,a comprehensive study of the principles of social insurance against accidents at work and occupational diseases hasnot been conducted. Article’s main body. The article is devoted to the study of the principles of legal regulation of compulsory statesocial insurance against accidents at work and occupational diseases. The notion of the principles of law is analyzed, inparticular, it is noted that the principles of law are the basic, guiding positions, ideas that express the essence of law as aspecific social regulator. It is emphasized that legal principles are divided into the inherent law as a whole (common law),its individual branches (sectoral) or a group of related industries (intersectoral), as well as the principles of individualinstitutions. The paper analyzes in detail some of the principles specified in Article 3 of the Law of Ukraine “On CompulsoryState Social Insurance”: the principle of legislative definition of the conditions and procedure for social insurance; compulsoryinsurance of persons in accordance with the types of social insurance and the possibility of voluntary insurancein cases provided by law; providing state guarantees for the realization of their rights by insured persons; formation anduse of insurance funds on the basis of solidarity and subsidies, etc. Conclusions and prospects for the development. Based on the analysis of the principles of social insurance againstaccidents at work and occupational diseases enshrined in the legislation, it is proposed to supplement this list with theprinciple of self-government, which stipulates that all members of the insurance system, ie insured and insurers, areequally responsible for insurance fund management.

scholarly journals State and local warranties as forms of state support of economic subjects

2019 ◽  
Author(s):  
O. Dmytryk ◽  
K. Tokarieva
Keyword(s):  
Social Relations ◽  
Careful Analysis ◽  
Legal Regulation ◽  
State Aid ◽  
Main Body ◽  
State Support ◽  
Double Standards ◽  
State And Local ◽  
Business Entities ◽  
Legal Mechanism

Problem setting. The legal regulation of relations regarding the provision of state and local guarantees is carried out by the rules of both financial and civil and commercial law. At the same time, according to the fair warning of scientists, the priority of financial and legal regulation over the private law is observed, which is caused by the public-legal nature of the social relations analyzed. This is quite logical. It should be noted that all forms of state aid to economic entities enshrined in the Law of Ukraine “On State aid to economic entities” are characterized by certain features, not an exception state and local guarantees. In particular, the difference from the guarantee from other forms of state (public) assistance is that when it is provided, there is no obligation to make expenditures, that is, to spend funds in accordance with the approved budget program, and a contingent debt of a public entity providing this type of state aid is formed. , – guaranteed debt Despite the fact that forms of state support have already been the subject of scientific research by such scientists as S.V. Glibko, D.V. Zadykhaylo, T.O. Melnik, V.A. Ryadinskaya, V.A. Ustimenko, and others, legal regulation of state and local guarantees in Ukraine needs careful analysis. In view of the above, the purpose of the article is to review the legal mechanism for granting state (local) guarantees. Article’s main body. The doctrinal approaches to defining state and local guarantees are considered, the substantive characteristics of the latter are highlighted. The legal mechanism for providing this form of state support to economic entities is analyzed. It is emphasized that the provision of state (local) guarantees is a rather difficult form of support for business entities. In our view, the legal mechanism for providing them requires some adjustments. In particular, it is necessary to eliminate, so to speak, double standards in defining the terms of granting state guarantees. Conclusions and prospects for the development. State (local) guarantees are characterized by a public nature, since the procedure for their provision is governed by public law; obligatory parties in the legal relationship for granting such guarantees are public authorities (in particular, the Cabinet of Ministers of Ukraine, the Ministry of Finance of Ukraine, etc.) and local self-government bodies (relevant city councils); the imperative order of their provision and the inequality of participants are enshrined.

scholarly journals Credit Organization Risk Assessment Technology

2019 ◽  
Vol 8 (3) ◽  
pp. 6563-6569
Keyword(s):  
Risk Assessment ◽  
Liquidity Risk ◽  
Credit Market ◽  
Financial Statements ◽  
Legal Regulation ◽  
Practical Implementation ◽  
Financial Condition ◽  
Risk Management System ◽  
Risk Assessment Mechanism

Credit, market, operational, interest rate, currency risk of credit organizations, liquidity risk, legal regulation of such risks have been analyzed in the study. A risk assessment mechanism has been developed, which includes the following steps: assessing the reliability of financial statements, assessing the value of own funds (capital) of credit organizations, analyzing the financial condition of an investor, and assessing the value of assets. The problems of analyzing banking risks at each stage have been identified. A practical implementation of the developed methodology for analyzing the bank’s risks has been carried out, which allowed the use of “adjustment schemes” by credit organizations. The most dangerous are the schemes for artificially "inflating" the capital base of credit organizations, overstating the quality of assets, and formally reducing the risks taken. The proposed methodology has been recommended to be used to improve the risk management system of credit organizations

scholarly journals CERTAIN ASPECTS OF LEGISLATION DEVELOPMENT IN THE FIELD OF SOCIAL INSURANCE IN INDEPENDENT UKRAINE

2021 ◽  
pp. 56-63
Author(s):  
O. Kuchma
Keyword(s):  
Social Insurance ◽  
Social Protection ◽  
Armed Forces ◽  
Legal Regulation ◽  
Constitutional Court ◽  
Pension Insurance ◽  
Insurance Reform ◽  
Legislative Changes ◽  
State Pension

Purpose. The purpose of this article is to analyse changes in the legislation in the field of social insurance during 1991-2021, their causes and consequences, and identify some problems that need to be solved currently. Methods. The methodological basis of the article is the dialectical method of cognition of legal phenomena. The article also implies the usage of historical, comparative, formal-legal methods, methods of rational criticism and forecasting. Results. The article analyses the development of legislation in the field of social insurance (certain aspects of social insurance reform and the development of legislation in terms of determining the length of contribution period and calculating the insurance contribution necessary for obtaining social security of various types) during the years of independence of Ukraine (1991-2021). The prerequisites for legislative changes and consequences are emphasized. The critical assessment of the quality of legislation is also given, taking into account the large number of decisions of the Constitutional Court of Ukraine on declaring a number of provisions of the legislation to be unconstitutional, which indicates insufficient attention of the legislator to the non-violation of constitutional guarantees of social protection of people. Attention is drawn to innovations in legal regulation caused by the military operations in eastern Ukraine and the respiratory disease COVID-19 caused by the SARS-CoV-2 coronavirus. This article examines some legislative changes that attracted some significant public interest and concerned a considerable number of people. Conclusions. When declaring provisions unconstitutional, it is not always logical to continue the settlement of legal relations on a disputed issue, which leads to a vacuum in legal regulation. The presence of inconsistencies in regulatory legal acts indicates the need to analyse the current legislation and improve the quality of documents. The issue of crediting the period to the insurance record when the employee, who was called up for service in the armed forces, participated in the ATO in 2014-2016, needs to be resolved, and therefore, it is proposed to amend Articles 11 and 40 of the law of Ukraine "On Mandatory State Pension Insurance" accordingly. Keywords: social insurance, pension reform, contribution period, single social contribution, salary compensation.

Analisis Benchmarking Terhadap Kinerja Perusahaan Kontraktor Di Dinas Pupr Kota Blitar

REVITALISASI ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 56
Author(s):  
Dessy Kusuma Wardani ◽  
Edy Swasono
Keyword(s):  
Consumer Satisfaction ◽  
Success Factors ◽  
Successful Implementation ◽  
Company Performance ◽  
Community Satisfaction ◽  
Construction Work ◽  
Acquisition Rate ◽  
One Year ◽  
Construction Product

This study aims to identify the dominant factors of the successful implementation of benchmarking on the performance of contracting companies and test the significance of the application of benchmarking on the performance of contracting companies. The research sample was saturated samples of 65 qualified contractor companies. The method and type of research used were correlational methods of multiple regression analysis using SPPS. The results of the study concluded that 1.Benchmarking significantly influences the performance of contracting companies in the Blitar City DPUPR; 1. The ranking of success factors for the Blitar City contractor companies in the process of implementing benchmarking (1) planning, (2) data collection, (3) acception and action and (4) analysis; 2.Benchmarking has proven to significantly improve company performance as measured by increasing (1) Corporate Finance (2) Company productivity, (3) DPUPR Consumer Satisfaction, (4) Community Satisfaction, (5) Quality of the company's construction technical personnel, (6) Satisfaction employee work, (7) Project acquisition rate in one year, (8) Effective completion of construction work, (9) Construction product quality.

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