Yagan Heritage in Tierra del Fuego (Argentina): The Politics of Balance

This paper analyses the tangible and intangible Yagan heritage contents exhibited by the Museo del Fin del Mundo (MFM, Ushuaia, Tierra del Fuego, Argentina) and presented during its guided tour led by Yagan Community Counsellor Victor Vargas Filgueira. We show how the critical outlook of Fuegian history offered in the latter challenges the traditional past-only fossilized view of the Yagan, building past–present links and helping to overcome biased hegemonic discourses. We also discuss how employing a member of the Yagan Community at the MFM has been an efficient and low-budget strategy that helps to comply with some Goals of the UN 2030 Agenda for Sustainable Development, which are difficult to attain in developing countries. Significant outcomes of this process include: (a) providing a full-time formal job to a member of an Indigenous Community who has been traditionally dispossessed of/in their own territory; (b) acknowledging him as a knowledge holder and valuable member of society; (c) moving the role of Yagan People from subject to agent of the MFM. This process has fostered the dialogue between Yagan voices and academic discourses, challenging traditional Western dichotomies-ecology/economy, natural/cultural heritage, and so forth, and contributing to the discussion of key concepts on sustainability and engagement.

Budget Mechanism: Methodological Approaches to and the Practice of Budget Decentralization

Theoretical approaches to the formation of the budget mechanism as a form of practical implementation of budget policy are made more profound; budget decentralization as a budget regulating and stimulating mechanism in the current situation in Ukraine is studiedl and perspective directions of introducing various budget mechanism are outlined. The mechanistic concept was applied to budgetary relations, thus becoming the basis for highlighting the main features of the budgetary mechanism, determining the main provisions of forming the budgetary mechanism. Emphasis is placed on the relationship between budget policy, which is manifested through the dialectical unity of budget strategy and tactics, and the budget mechanism. The budgetary mechanism is defined as a system of measures aimed at influencing the mobilization of optimal funds, their efficient distribution and rational use in order to ensure macroeconomic balance, sustainable development and preservation of state sovereignty, as defined by state policy. It is suggested to integrate the constituent elements of the budgetary mechanism into the appropriate subsystems within its framework, through which the main functions of the budgetary mechanism aimed at achieving the goal are manifested. In order to study a subsystem of the budgetary mechanism, namely the regulatory mechanism, the peculiarities of the manifestation of budgetary decentralization in Ukraine are analyzed. It is proved that the introduction of the subsidiarity principle while constructing the decentralized model of inter-budgetary relations in the unitary Ukraine is currently the best option for it to find a balance between the advantages of budgetary federalism and the unitary form of budgetary relations. Systemic problems of budget decentralization have been identified, namely: decentralization occurs by bringing in new persons to act on the national level; it does not affect the mechanisms of autonomy in decision-making on taxation and the formation of additional sources of local budget revenues; statutory tax benefits for the local tax mobilization significantly reduce the financial resources of local budgets; local budgets remain significantly dependant from the state; in the regulation of local budget revenues, preference is given to transfer instruments, and the share of budget-generating taxes is reduced. Given the theoretical construct of the public sector theory, which gives grounds to the formation of local budget revenues, and the results of the research on budget regulation in Ukraine, budget decentralization processes are only proven to be pretentious, and the need to improve the division of budget authority is identified, while emphasis is made on financial self-sufficiency.

Budget policy and its features in the economy of Ukraine

The article considers the peculiarities of the formation and implementation of budget policy in the economy of Ukraine that have a significant impact on its effectiveness. Purpose: to define the peculiarities of the formation and implementation of budget policy and their consequences for the national economy of Ukraine. General scientific methods of obtaining knowledge have been used: analysis and synthesis - to distinguish certain features of budget policy both at the formation and implementation stages, and a system-based logical method - to assess the consequences of the existing budget policy in Ukraine and proposals for its improvement. The following results have been obtained: modern features of the formation and implementation of budget policy which have a significant impact on its effectiveness have been revealed. The impact of these features on socio-economic processes in the country has been analyzed. A system of related steps has been proposed to improve the results of a budget policy. It includes the development of a long-term strategy for the development of the economy, a structural investment policy of the state with well-defined priorities, a budget strategy with mandatory alignment with development priorities and planned reforms for several years, reforms in areas related to the budget system, and increased control over the proper use of budget funds. Conclusions: The analysis shows that fiscal policy has certain features that significantly weaken the positive effect of its application at the current stage of development. As fiscal policy significantly affects the direction of development and the business activity of the national economy, this research strand will still need the researchers’ attention over time. Issues related to the formation and implementation of the budget strategy, selection and financing of structural priorities and so on are relevant.

Analysis of Active Learning for Social Media to Support Crisis Management

People use social media (SM) to describe and discuss different situations in which they are involved, such as crises. It is therefore useful to exploit SM content to support crisis management, especially by revealing useful and unknown information about real-time crises. Therefore, we propose a new active online multi-prototype classifier called AOMPC. It identifies relevant data related to a crisis. AOMPC is an online learning algorithm that runs on data streams and contains active learning algorithms for actively querying the label of obscure unnamed data. The number of queries is controlled by a consistent budget strategy. In general, AOMPC allows for somewhat labeled data streams. AOMPC evaluated using two types of data: (1) synthetic data and (2) SM data from Twitter related to two crises, the Colorado floods and the Australian pushfires. To provide a complete estimate, a complete set of known measurements was used to examine the quality of the results. Furthermore, a sensitivity analysis was conducted to show the effect of the parameters of AOMPC on the accuracy of the results. AOMPC's comparative study was conducted against other available online learning methods. Tests to handle emerging, somewhat labeled data streams showed AOMPC's excellent behavior.

Budget strategy in the conditions of economic globalization

Economic changes create a strong need for the reconsideration of the system of financial and budgetary knowledge and paradigms already created in developed countries regarding the possibility of their use in the countries with developing economies. In this article, the authors clarify that the process of formation of the efficient and mutually agreed budget policy with strategic tasks of the social and economical development of countries requires development of the budget strategy. Its essence is the dynamic realization of the system of goals, principles, directions, tasks of state authorities, co-ordination and adequacy of their long-term regulatory measures to internal and external changes in the economic environment and social transformations aimed at ensuring macroeconomic stability, accelerating economic growth and improving the well-being of the population. The principles of budget strategy development have been clearly defined: scientific substantiation; integrity; efficiency; systematic approach; adaptability; variability; interdependence; purposefulness; sociality; legitimacy. The share of government expenditures, budget deficit and public debt in the gross domestic product in the EU and Ukraine has been estimated. The priority directions of budget strategies in the conditions of economic transformations have been defined, in particular, regarding the increase of efficiency of public expenditures and establishment of restrictions on their level of growth; improvement of the mechanism for managing budget deficits, public debt and guarantees and reduction of their limits. The research has demonstrated a huge influence of the budget strategy on the social and economical processes and on the development of the social relations.

ОСОБЛИВОСТІ ІДЕНТИФІКАЦІЇ ЕКОНОМІЧНОЇ СТІЙКОСТІ ПІДПРИЄМСТВА ЯК ОСНОВИ ПОТЕНЦІАЛУ ЙОГО ЕКОНОМІЧНОЇ БЕЗПЕКИ

The paper seeks to review and substantiate specific indicators for company economic sustainability, in particular, process migration by essential indicators, adaptability of sustainability indicators mix and their drivers that affect the estimation of the degree of company economic sustainability. In the framework of functional and systemic approaches, insights on ensuring economic and financial sustainability are provided from both theoretical and practical perspectives to be used further in managerial decision making. To measure economic sustainability as the key assumptions for building the company’s economic security capacity, relevant internal and external processes have been identified which cover manufacturing, financial and labour processes, organizational behavior, competitiveness and performance efficiency that involve identification of the key elements; the selection of long-term investment and financial strategies as well as defining working capital policies and strategies for cash flow allocation; creating respective financial forecasts; building a budget strategy integrating the company's strategic goals with its functional areas (information statistics and accounting, manufacturing, marketing, personnel management, but first and foremost, with finance which is an integrative link between other areas), the implementation of a financial control system which incorporates a budget forecast into the framework of balanced scorecard indicators, thus helping to verify whether certain policies and decisions made in different structural units of the company contribute to achieving the targeted financial goals. An overall systemic competitiveness concept has been suggested which relies on consistent integration with the external environment, thus challenging not only the internal economic transformations but also triggers the transformation of economic sustainability. For a great majority of companies that seek to enhance their economic security potential, the primary objectives and priorities are to overcome internal fragmentation and to improve links between suppliers and customers, and above all increase the ability to promptly and effectively respond to demands for boosting the level of economic security potential. Based on the above, the paper offers a well-reasoned conceptual approach to identification of company economic sustainability in the framework of its economic security potential.

Formation of budget expenditure as a component of social development

Relevance of research topic. The development and implementation of effective policy in the field of financial and budgetary relations is a powerful tool for influencing the country's socio-economic development. Accordingly, ensuring effective influence on the pace and quality of economic growth requires the improvement of the system of budget expenditures as a component of social development taking into account the strengthening of globalization processes. Formulation of the problem. With the acceleration of the pace of financial and economic globalization, its increasing influence on the system of public finances and its components, the issues of increasing the efficiency and effectiveness of fiscal policy regarding the expenditure part of the budget are urgent, which requires further scientific research of the theoretical and applied aspects of the formation of budget expenditures as a component of social development. Analysis of recent research and publications. The problem of the formation and implementation of budget policy regarding the expenditure part of the budget, its impact on socio-economic processes is currently quite widespread in scientific research. These are works by well-known domestic and foreign scholars: J. Buchanan, P. Samuelson, J. Stiglitz, T. Bogolib, L. Lisyak, I. Lukyanenko, A. Mazaraki, V. Sidenko, I. Chugunov and others. Selection of unexplored parts of the general problem. The above-mentioned issues are actualized in connection with the strengthening of globalization processes, the adverse external and internal economic environment, which requires the solution of a number of specific tasks related to increased efficiency of the distribution and use of public financial resources, improvement of the budget policy of Ukraine in relation to the formation of budget expenditures. Setting the task, the purpose of the study. The research objective is to reveal the role of the expenditure part of the budget in ensuring social development, to reveal the features of the budget policy regarding the formation of the expenditure part of the budget. The purpose of the study is to substantiate the priority tasks of the budget policy regarding the formation of budget expenditures and the improvement of their architectonics in the context of institutional transformations. Method or methodology for carrying out the research. The article uses a set of methods of scientific research: system approach, statistical analysis, structuring, analysis and synthesis, etc. Presentation of the main material (results of work). The role of the expenditure part of the budget in ensuring social development is determined and the priorities of the budget policy regarding budget expenditures formation, improvement of their architectonics in the context of institutional reforms are substantiated. The analysis and estimation of the structure of expenditures of the consolidated budget of Ukraine in terms of functional and economic classification, payments on repayment and servicing of the state debt are carried out. The field of application of results. The results of this study can be applied in the process of formation and implementation of the budget policy of Ukraine. Conclusions according to the article. The development of public finances depends on the direction of transformation of the formation of the expenditure part of the budget in line with changes in the socio-economic environment. The budget strategy for planning the expenditure part of the budget, its structure contributes to a balanced distribution of national income is substantiated. At the same time, the relevant strategy should be based on qualitative assessment and monitoring of the development trends of the domestic economy and aimed at ensuring the innovative activity of production. In the context of transformational transformations, the task of optimizing budget expenditures and ensuring a sufficient level of their flexibility based on economic cyclicality and macroeconomic situation in the country are important. The article defines the strategic priorities of budget policy regarding the formation of budget expenditures as a component of social development.

Evaluation of Free - Payment School Implementation at Senior High School / Islamic Senior High School and Vocational School in the Regency of Ogan Komering Ilir

This research is concerned on the evaluation of how the policy of free payment school at senior high school / islamic senior school and vocational school in the regency of ogan komering ilir are implemented through CIPP model which was develop by Stufflebeam’s. The aim of the research is to dig comprehensively the implementation of the above policy. The findings of the evaluation obtained: (1) context, program is covering all the main needs, regulations, goals, are fulfill so that the program possibly to be implemented, (2) the input, human resources, budget, strategy, the structure of the organization, infrastructures, and procedure are available, (3) the process, communication, attitude of the program implementers, and bureaucracy are well built, (4) the product of the program are helping to ease the parent’s from the school cost and to improve the quality, welfare, and the school performance.