Provision Of Benefits Research Articles

Налоговые льготы научным и образовательным организациям как косвенные бюджетные субсидии

The article attempts to compare the mechanisms of state financial support for scientific and educational organizations through direct budget subsidies and indirectly through the provision of tax benefits. The author tries to evaluate these measures in terms of their economic efficiency, relevance, transparency and the possibility of state financial control and seeks to opt the most appropriate ones. The work uses Russian scientific literature, law enforcement practice and budget and tax statistics.

It’s the state, indeed! How state capacity facilitates social equality in authoritarian regimes

ABSTRACT Empirical evidence suggests that contemporary authoritarian regimes face several incentives to redistribute social policy concessions to their citizens. Yet autocracies differ extensively in their capacity to implement policy decisions. In this article, we identify three distinct but interrelated mechanisms through which state capacity determines a more equal provision of social benefits and services in healthcare and education sectors. Administrative capacity allows the regime to manage the implementation of social policy, extractive capacity ties in with more resources and information to be used for the provision of social benefits and services, and coercive capacity permits the state to effectively enforce policies. Using static and dynamic regression models for over 120 countries from 1960 to 2016, our findings show that state capacity enhances social equality in authoritarian contexts through these three interrelated mechanisms. Further analysis though suggests that the overall effect of state capacity dissipates in the long run.

A Nature-Inspired Green–Blue Solution: Incorporating a Fog Harvesting Technique into Urban Green Wall Design

This research aims to explore the use of vegetation and nets to collect water from fog on facades to meet the needs of buildings’ functional requirements, particularly outdoor thermal comfort, water demands, and encouraging sustainability by suggesting a new architectural green–blue wall system. The system is posited to be applicable within an urban context, given its minimal spatial requirements and adaptability to existing structures. However, similar challenges to those encountered by green walls are anticipated, wherein the provision of sustainable benefits is offset by the demands of maintenance and associated additional costs. For this reason, this paper is mainly divided into two parts: in the first part, green facades are explained, referring to their effect on urban environment, including thermal comfort, pollution absorption, noise pollution, and well-being, as well as types of plants to apply on green walls; the second part focuses on the fog collector as an irrigation system for green walls, analyzing its components, structure, and fabric, to identify its development margins in the construction industry. Fog harvesting initiatives predominantly focus on rural regions to cater to agricultural demands; however, limiting fog harvesting to agricultural settings is considered insufficient, as it represents a crucial solution for addressing water challenges in specific urban environments. Nevertheless, it is worth investigating the fog collector’s potential for integrating water supply in urban environments as well. The study focuses on exploring the environmental benefits of fog harvesting and green walls, particularly through their combined implementation. The proposed review is significant for guiding the integration of a device into green facades, ensuring water self-sufficiency while concurrently addressing air purification, noise reduction, and thermal comfort for pedestrians and urban inhabitants. Nevertheless, it is worth investigating the fog collector’s potential for integrating water supply in urban environments as well. The proposed review is, therefore, useful for integrating a device represented by the fog harvesting system, also identified in the text as the blue system, into the design of green facades, identified in the text as the green system, integrating the blue element in the design of the green wall to make them water self-sufficient and at the same time purifying the air, reducing noise pollution, or giving thermal comfort to pedestrians and inhabitants of the urban context.

SELF-EFFICACY, JOB PERFORMANCE, AND TRANSFORMATIONAL LEADERSHIP: A STRUCTURAL EQUATION MODEL ON ORGANIZATIONAL COMMITMENT AMONG PUBLIC SCHOOL TEACHERS

<p>The study aimed to investigate the influence of self-efficacy, job performance, and transformational leadership style on organizational commitment using Structural Equation Modelling (SEM) to 400 public school teachers in Region XI, Philippines. Findings revealed a high level of self-efficacy, a very high level of job performance, and high levels of transformational leadership and organizational commitment. There is a strong, positive, and significant correlation between self-efficacy and organizational commitment; job performance and organizational commitment; and transformational leadership and organizational commitment. Further results showed that the best-fit model was model 3 showing the direct causal relationships of Self-Efficacy, Job Performance, and Transformational Leadership Style on Organizational Commitment. Moreover, the Organizational Commitment of the respondents was defined by the retained indicators, namely: Affective Commitment and Individual Performance. Self-efficacy was described with the following retained indicators: Disciplinary Self-efficacy, and Creative Positive School Climate. On the other hand, Job performance was described in terms of the indicators Workload and Working Environment. Finally, Transformational Leadership retained the following indicators: Political Skill Inventory, and Perception of Relational Uncertainty. Findings suggest that the policy-making body of the Department of Education should look into the provision of professional development, workload allocations, and benefits of the teachers to further improve their organizational commitment.</p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0517/a.php" alt="Hit counter" /></p>

Government Expenditure and Economic Growth Nexus in Ghana

Purpose: Economic growth is widely regarded as a crucial indicator of economic advancement within a nation, as it has significant implications for the provision of state benefits, the improvement of living standards, and the generation of employment opportunities. The present study employed a time series analysis spanning from 1983 to 2018, focusing on Ghana, in order to comprehensively examine the diverse impact of both aggregate and disaggregated government expenditure and debt on the country's economic growth.
 Methodology: The study conducted initial examinations, including unit root tests, cointegration tests, and correlation matrices, to determine the statistical reliability and validity of the data series for the research. The long-run parameters were estimated using the two-stage least square regression method, the autoregressive distributed lag method, and the threshold regression method.
 Findings: Based on our research, it has been determined that government expenditure exerts a positive and statistically significant influence on overall economic growth. However, when examining the disaggregated effects, it becomes evident that consumption expenditure has a positive and significant impact on economic growth, whereas capital expenditure has a negative effect on economic growth.
 Unique Contribution to Theory, Practice and Policy (Recommendations): In relation to the prevailing economic conditions characterised by periods of prosperity or recession, it is evident that the government should prioritise its attention towards external debt rather than domestic debt during times of economic expansion. Moreover, during periods of economic downturn, it is imperative for the government to prioritise foreign direct investment as a means of financing its budget, rather than relying on debt

Addressing the cumulative impacts of multiple human pressures in marine systems, for the sustainable use of the seas

Human activities at sea have increased, causing subsequent degradation of ocean health and affecting ecosystem services and societal goods and benefits. Climate change further exacerbates the cumulative effects of these activities and their associated pressures. Hence, effective management of these multiple activities is imperative to ensure the sustainable use of the ocean. In response to these challenges, we have developed a comprehensive conceptual framework model within an ecosystem-based approach. This framework encompasses a versatile toolbox designed to assess cumulative pressures effects and the environmental status under the European Marine Strategy Framework Directive, in compliance with the Birds and Habitats Directives requirements and the need to secure the maintenance of ecosystem services and provision of societal benefits. Although we use European examples in the current discussion, we consider that there are similar challenges in many seas worldwide and so the recommendations here are widely applicable. Our aim is to facilitate the validation, harmonization, and demonstration of this toolbox across European regional seas and several countries, at different scales, from local to regional, including overseas territories. This approach aims to foster comparability in environmental status assessments. We anticipate that the proposed methodologies will serve as a foundational benchmark against which progress can be assessed in line with expectations and policy requirements. Additionally, this work prepares the groundwork for the forthcoming evaluation of the suitability, robustness, and applicability of these solutions and tools, thereby assisting managers in achieving Good Environmental Status (GES), both in European and wider global contexts, to address challenges which are common worldwide.

Методологические подходы к формированию системы управления налоговыми расходами

In the context of the increasing role of the state as a subject of market relations, fiscal instruments affecting the economy are expanding as a result of changes in the amount of expenditures or revenues of the state budget, which determines the relevance of the problem considered in the article concerning the formation of a tax expenditure management system. The subject of the study is functioning of the tax expenditure management system in the state in the form of falling revenues of the budget system of the Russian Federation due to the provision of tax benefits, exemptions and other preferences for taxes, fees, customs payments, insurance premiums. The purpose of the work is to systematize theoretical and methodological approaches to the formation of a tax expenditure management system by following the fundamental principles of its formation, identifying and overcoming methodological problems of applying the concept of tax expenditures, in respect of which their assessment and determination of their list for the next financial year and planning period and possible directions of its formation are required. The scientific novelty of the research lies in the substantiation of methodological approaches to the formation of a tax expense management system and the definition of its specific features. Based on the results of the study, it was concluded that the tax expense management system determines the need to improve the methods of accounting, systematization, evaluation, monitoring and control. To determine the meaningful characteristics of these methods, it is advisable to follow the established principles for making decisions on the inclusion of specific tax expenditures in the annually approved list and ensuring the effectiveness of the entire management system in relation to public legal entities.

Technical Efficiency of Prevention Services for Functional Dependency in Japan's Public Long-term Care Insurance System: An Ecological Study.

Public long-term care insurance (LTCI) systems can promote equal and wider access to quality long-term care. However, ensuring the financial sustainability is challenging owing to growing care demand related to population aging. To control growing demand, Japan's public LTCI system uniquely provided home- and community-based prevention services for functional dependency for older people (ie, adult day care, nursing care, home care, functional screening, functional training, health education, and support for social activities), following nationwide protocols with decentralized delivery from 2006 until 2015. However, evaluations of the effects of these services have been inconclusive. We estimated the marginal gain and technical efficiency of local prevention services using 2009-2014 panel data for 474 local public insurers in Japan, based on stochastic frontier analysis. The outcome was the transformed sex-and age-adjusted ratio of the observed to expected number of individuals aged ≥65 years certified for moderate care. Higher outcome values indicate lower population risk of moderate functional dependency in each region in each year. The marginal gains of the provided quantities of prevention services as explanatory variables were estimated, adjusting for regional medical and welfare access, care demand and supply, and other regional factors as covariates. Prevention services (except functional screening) significantly reduced the population risk of moderate functional dependency. Specifically, the mean changes in outcome per 1% increase in adult day care, other nursing care, and home care were 0.13%, 0.07%, and 0.04%, respectively. The median technical efficiency of local public insurers was 0.94 (interquartile range: 0.89-0.99). These findings suggest that population-based services with decentralized local operation following standardized protocols could achieve efficient prevention across regions. This study could inform current discussions about the range of benefit coverage in public LTCI systems by presenting a useful option for the provision of preventive benefits.

Instructional Leadership, work Engagement, Self-Efficacy of School Heads: A Structural Equation Model

This study aimed to determine the best-fit model of school effectiveness as influenced by instructional leadership, work engagement, self-efficacy of school heads among 400 public elementary school teachers in Davao Region, Philippines. With the used of Structural Equation Model Analysis, results gained a very high levels for Instructional Leadership and work engagement, a high level of self-efficacy of school heads and school effectiveness. Moreover, there was a strong, positive, and significant correlation between instructional leadership and school effectiveness, work engagement and school effectiveness. However, result for self- efficacy and school effectiveness is not correlated. Further, findings revealed that the influence of the exogenous variables indicates that the overall regression model is statistically significant. Furthermore, results showed that the best-fit model was model 3 showing the direct causal relationships of Instructional Leadership and self- efficacy on school effectiveness. Meanwhile, School effectiveness was defined by the retained indicators namely; Effectiveness of the School Climate, Effectiveness of the Relationship with Local Community, Effectiveness of Using Enrichment Activities in School and Student’s Sense of Belonging the Surrounding Environment. On the other hand, instructional leadership style was described with the following retained indicators: Framing the Goals, Supervise and Evaluate Instructions, Provide Incentives for Teachers and Promote Professional Development. While Self efficacy of school heads was described in terms of the retained indicators namely; Efficacy for Instructional Leadership and Efficacy for Moral Leadership. Findings suggest that the policy making body of the Department of Education may look into provision of benefits of the teachers and the school heads to further increase the school effectiveness.

Complementary Approaches to Planning a Restored Coastal Wetland and Assessing the Role of Agriculture and Biodiversity: An Applied Case Study in Southern Italy

The European Parliament has recently passed the “Nature Recovery” law to restore degraded ecosystems and prevent natural disasters as part of its “Biodiversity Strategy 2030” and “Green Deal”. In this respect, wetlands can provide a wide range of ecosystem services such as biodiversity conservation, hydrological land protection, provision of products, cultural and recreational benefits, and many others. However, they are still threatened by the expansion of agricultural land, overexploitation of water resources, water pollution, climate change, etc. Wetland conservation, however, is essential and requires coordinated action by managers, policymakers, stakeholders, and scientists. A systemic planning and design process is required to address these complex challenges. This research aims to outline an integrated, comprehensive, and well-structured planning framework for wetland systems that can be applied to different wetland types, in line with institutional wetland policy, governance, and management. The methodological approach developed in this study aims to integrate a longer-term strategy plan with a shorter-term action plan by combining the Yeomans scale of permanence and the Driver–Pressure–State–Impact–Response model. This innovative approach was applied to a specific case study and may guide further wetland planning in the future. The Nominal Group Technique was used, a consensus method aimed at achieving a general agreement and convergence of opinion. An expert group of seven members with different technical backgrounds was engaged and expert consultation was found to be a simple and rapid technique for carrying out wetland planning. The expert judgements were sound, consistent, and did not overlap (i.e., were not redundant). “Pressures” and “Impacts” were identified by the experts and clustered according to corresponding “States” and “Drivers”. Expert scoring allowed the resulting “Responses” to be ranked in terms of their relevance and influence on the development of the wetland strategy and action plan, while a priority order for their implementation was assessed according to the Yeomans scale of permanence. Agriculture was the highest rated ‘Driver’; similarly, Biodiversity (habitats and species) was the ‘State’ with the highest score. Therefore, their combination (agriculture and biodiversity) should be considered as the strategic cornerstone of the whole planning framework. This means designing and implementing a system in which agriculture and nature (in our case a wetland) are allied ecological systems in mutual compensation, according to the way natural elements are embedded in the agricultural system. A collection of factsheets containing the full list of responses considered in the Wetlands Action Plan, with detailed operational actions, is provided in the Appendixes.

THE IMPACT OF EUROPEAN INTEGRATION ON UKRAINE'S SOCIAL SECURITY SYSTEM: THE FINANCIAL COMPONENT

This article examines the impact of European integration on Ukraine's social protection system, focusing on its financial capacity to provide adequate support to its citizens. It analyses the financing of social protection components in Ukraine. This included articles on rehabilitation and recreation of children with special needs, social protection of persons with disabilities, families and children, support for low-income families, provision of benefits and housing subsidies to citizens, and financial assistance to citizens in difficult circumstances. The study also addressed the issues of financial support for pension payments, bonuses and increases to pensions under pension programmes, as well as the shortfall in the Pension Fund of Ukraine. The paper analyses the role of international donors in financing social expenditures in the second year of the full-scale invasion. Additionally, the study concludes with proposals for reforming the social protection system in Ukraine in the context of European integration. Research methodology. The methodology includes the use of comparative analysis, statistical analysis and generalisation to analyse and draw conclusions based on the research data. Purpose of the study. The European Union (EU) is committed to developing highly competitive social market policies aimed at achieving full employment and social progress. Ukraine, as a candidate country for EU membership, is obliged to ensure the implementation and development of legislation, in particular in the area of social protection of its citizens. Thus, the purpose of this study is to summarise the results of changes in the social protection system of Ukraine that have occurred as a result of active integration with Europe. The publication contains conclusions and recommendations on the necessary future changes to implement European norms and standards in the social protection system in Ukraine. Conclusion. The social security system in Ukraine does not meet the criteria and objectives set by the European community. The eligibility requirements for pensions are relatively low in terms of age and pensionable service, while the pensions themselves are also low, putting many pensioners at risk of financial hardship. This issue is particularly relevant for women, who may receive pensions earlier than men, but still struggle to make ends meet. In addition, it is necessary to reform the system of institutional care and upbringing of children, as well as to focus on a strategy for deinstitutionalising children in residential institutions in the context of social protection. It should be noted that Ukraine has not yet begun preparations for the administration and use of the European Social Fund. The development of scientific and practical tools for reforming Ukraine's social protection system in line with European standards is an important step towards Ukraine's membership in the European Union. This work is crucial to ensure gradual and stable progress towards Ukraine's EU membership.

UKRAINIAN-POLISH RELATIONS DURING THE WAR: FINANCIAL ASPECT

This article delves into the complex international relations between Ukraine and Poland amidst the backdrop of Russia's full-scale invasion of Ukraine. Focused on military, financial, and humanitarian aspects, the study examines the extent of support provided by various nations, emphasizing the role of Poland as an early and significant contributor. Utilizing extensive data, the article reveals the magnitude of financial aid, with the United States and Germany leading the contributions. Additionally, it explores non-refundable aid, highlighting the diverse sources and amounts. The authors scrutinize military, financial, and humanitarian commitments, shedding light on the substantial assistance directed towards priority state budget expenditures. Despite challenges, Poland's multifaceted support, including the provision of residential modules and social benefits for displaced Ukrainians, underscores the depth of collaboration. However, the article acknowledges hurdles in fostering transparent diplomatic relations, citing the influence of political elites and speculative discourse surrounding the Russia-Ukraine conflict. The study concludes with a snapshot of the refugee situation, emphasizing Poland's significant role in providing legal recognition and social assistance to over 1,7 million Ukrainian citizens. Overall, the analysis paints a nuanced picture of the evolving dynamics between Ukraine and Poland during this critical period. Keywords: military situation, Ukrainian-Polish relations, financial support, cooperation

A transdisciplinary multiscaled approach to engage with green infrastructure planning, restoration and use in sub-Saharan Africa

The systematic integration of green infrastructure (GI) concepts in urban planning shows promise to reduce environmental hazards; while creating sociocultural benefits. However, cities in sub-Saharan Africa face rapid urbanisation and are challenged by the degradation of existing GI, increasing their vulnerability to climatic risks. This paper presents the findings of a transdisciplinary research project that investigated GI planning in the City of Tshwane, South Africa, over two years. The researchers conducted a community survey, an on-the-ground rapid assessment of multifunctional benefit provisions, first-hand observations of local stormwater systems, reviewed policy documents and conducted semi-structured interviews with metro officials. To integrate the above findings, four design studios and eight co-creation workshops were held that explored GI spatial planning in the city. The researchers examined the uptake of GI planning principles, and the challenges, opportunities and local proposals for GI applications, and here synthesised some main conclusions. Despite many well-known challenges, GI opportunities include creating socioeconomic incentives for stronger human-nature relations, providing for multifunctional benefits and anchoring GI in local communities. Interactive research can facilitate increased local awareness and engagement, but access to GI benefits is physically constrained and socially determined by knowledge, networks and safety factors. Based on the above findings, the researchers propose locally adapted planning strategies to enhance GI: creating opportunities for GI access and co-ownership, encouraging multifunctional, safe and flexible GI, supporting multiscale GI integration, and strengthening collaborative governance. A joint GI vision can reinforce city ownership along with flexible and creative design alternatives that are rooted in local communities.

THE MARKET FOR THE PRODUCTION OF WHITE CABBAGE AS AN ELEMENT OF FOOD SECURITY

The article presents and analyzes the indicators of white cabbage production in Russia (by districts, subjects of the federation and categories of farms). The purpose of this study is to analyze the state of white cabbage production in the Russian Federation and in the world in terms of food security. Materials and methods. The information base of the research is information and scientific material, statistical data of the Food and Agriculture Organization of the United Nations (FAO), official periodicals of modern analytical centers. The study used general scientific methods of systematization, comparison and analysis of data. Study results. To increase the level of food security in Russia, it is necessary to ensure sustainable development of domestic production, physical and economic accessibility of high-quality food for the population. According to the new Food Security Doctrine, the strategic goal is to increase the export potential. The study revealed that about 70,150,406 tons of cabbage are produced. China is the largest cabbage producer in the world. In the Russian Federation, 14.3% of all cultivated areas of open ground crops are occupied for cabbage. The area under crop for cabbage in farms of all categories has decreased over the past six years. Many farmers and agricultural organizations refuse to grow cabbage due to its low profitability. The main cabbage production in 2022 is concentrated in the North Caucasus Federal District. In 2022, the volume of gross cabbage harvest amounted to 23,200.2 thousand tons. The current situation in the country makes it possible to implement import substitution of varieties and hybrids of white cabbage. Currently, the main task is to abandon the import of seeds of foreign breeding, and therefore it is important to focus on creating new hybrids that will be of high quality, good yield and shelf life, as well as resistance to diseases and pests. Conclusions. Today, the Russian Federation is under severe sanctions from the United States and European countries, so the issue of food security is acute. An important role in solving the problem of forming sufficient amounts of food resources belongs to the agro-industrial complex, which plays an important role in the country's economy. An important role belongs to the vegetable growing industry, which provides the population with a variety of vegetable products all year round. The country remains dependent on imported seeds, and for accelerated import substitution it is advisable to develop such forms of support as direct financing of seed production costs, provision of benefits, loans and guarantees. It is also necessary to develop a targeted state program for the transition of the industry to domestic seed material. According to analysts, Russia will be able to fully provide itself with seeds by 2025–2030.

Донское просвещение в эпоху реформ и революций (середина ХIХ в. – первая треть ХХ в.)

The periods of reforms of the 19th century, revolution, civil war and Soviet construction of the 1920s of the 20th century, unprecedented in the concentration of innovations in the Don enlightenment, are investigated. The author traces the formation of the legal statuses of the estate-Cossack and peasant schools of the Don region, the emergence of female and secondary education in the region. Changes in the educational space of the Region of the Don Army (RDA) are associated with the inclusion in 1878 of the Rostov region and the Taganrog city government in its composition. An analysis of various types of RDA schools showed that there were twice as many parish schools in military villages and farms as there were schools in peasant settlements. The primary school of the Synod, after growth in the 1880s, lost its position at the beginning of the twentieth century due to the low level of education. The peculiarities of secondary education in the region are the class-Cossack character of gymnasiums in the Cossack centers of the Department of Internal Affairs, the priority development of military Cossack educational institutions, the provision of benefits to specialists of Cossack origin. The establishment of the Don Polytechnic Institute in Novocherkassk meant that, in terms of the development of education, the RDA rose to a level comparable to the central regions of the country, at the same time, most school-age children did not have access to educational institutions. During the Civil War on the territory of the White Cossack quasi-state “The Great Army of the Don”, the learning process was not interrupted, and functioned according to the laws of the estate school. The Soviet Unified Labor School, separated from the church and representing equal rights to education for representatives of all social groups and nationalities, was formed after the end of the Civil War. The system-forming link was the state administration of education, acting in line with the decisions of the Communist Party. In the 1920s and the country made a leap from mass illiteracy of the population to the introduction of universal compulsory primary education, which stopped the constant reproduction of the illiterate when new generations entered life. Development of the Don regional educational space system in the 19th-20th centuries became a progressive civilizational process.

Діяльність державних органів влади щодо подолання безробіття в УСРР у 1920-х рр.

The purpose of the article on the basis of archival sources and scientific heritage of domestic scientists analyzes the experience of practical activities of state authorities to solve the problem of mass unemployment of the population of the Ukrainian SSR in the 1920s. The research methodology is based on the fundamental principles of historical research: historicism, consistency, objectivity in the selection of facts and documents. Among the special methods used in the study should be called problem-chronological, historical-systemic, historical-typological. The scientific novelty of the article is to reveal the features of state policy and the activities of state authorities to overcome the unemployment of employees through the system of compulsory state social insurance. Conclusions. Having finally seized power in Ukraine, the Bolshevik leadership publicly declared the need to create an effective system of social support for especially vulnerable segments of the population. Of course, declarative slogans did not reflect real intentions and opportunities. Under the conditions of a debilitating civil war and economic devastation, it was quite natural to see a massive increase in the number of unemployed and a drop in the living standards of the population. This was especially exacerbated with the transition to a new economic policy. In the early 1920s a number of legislative initiatives were adopted to mitigate the unemployment situation. It was about the introduction of compulsory unemployment insurance at the state level. Insurance premiums paid by employers and employees were to become the financial basis for the payment of benefits to the unemployed. The implementation of this state policy on the ground relied on labor exchanges. However, excessive bureaucracy and a limited number of such institutions could not sufficiently solve this problem. The lack of funds for material support of the population was particularly acute, so the government was forced to look for alternative options: public works, in-kind assistance or the provision of various benefits. Active industrial construction, which began at the end of the 1920s, led to an increase in the demand for labor. In such conditions, the Party-Soviet leadership took a course to eliminate unemployment by administrative means, not recognizing as unemployed those workers who refused the job offered to them.

Problems of financing small businesses in Ukraine

Introduction. The development of small entrepreneurship is a very important factor for the entire economy of the country, therefore the state plays an important role in stimulating its development. State support for small businesses involves the provision of various subsidies, loans, the creation of national funds, the provision of tax discounts and benefits, the use of foreign aid, and support for the development of the insurance market. In the conditions of the financial and economic crisis, and later in the conditions of the war in Ukraine, the business environment significantly deteriorated, and the development of small businesses slowed down. The purpose of the paper is to study the problems of financing small business entities in Ukraine and develop separate recommendations for their solution. Results. As a result of the conducted research, the role and peculiarities of functioning of small business in Ukraine were analyzed. The share of small business entities among active business entities in Ukraine in the period 2017-2021 was determined. It has been studied that the main number of small business entities in types of economic activity is occupied by wholesale and retail trade. A comparative analysis of indicators of small business development was carried out, namely a parallel between the number of small enterprises and FOP per 10,000 population. The dynamics of the indicators of the liability structure of small business entities in the period 2017-2021 were analyzed, with the help of which the relative indicators of the financial stability of small businesses were calculated. Conclusion. As a conclusion, the criteria that suspend the development of small business in modern conditions are determined.

Ensuring employment of the population: international legal standards and national experience

The article examines a number of international regulatory acts containing the main legal standards in the field of ensuring employment of the population, combating unemployment and social security of a person in connection with the loss of a person's job for reasons beyond his control. It is noted that these areas of legal regulation are directly related to the right to work, the effective prohibition of discrimination and forced labor, as well as the right to free personal development and decent work. The change in trends in the social policy of the states is monitored from the simple support of a sufficient living standard of the unemployed through the provision of state or insurance benefits to the state employment policy, which stimulates employment based on professional orientation, choosing a profession with maximum consideration of natural abilities and already acquired skills, opportunities for professional training, retraining and advanced training, building a system of professional education in accordance with the needs of the labor market, etc. International legal standards, which are the basis for the development of the legal system of any modern state, determine the directions of reforming both the legal system as a whole and its individual branches. Accordingly, the labor and social security legislation of Ukraine is also developing in line with global and European trends. In particular, already during the years of independence, legislation on employment and social protection of the unemployed has undergone significant reforms, increasingly approaching the high standards of ensuring human rights in this area. The revision of the 2012 Law of Ukraine "On Employment of the Population" was a significant progressive step, as it provided for a number of measures to stimulate productive employment, help young people get their first job, and regulated the procedure for employment of foreign citizens in Ukraine. This Law and the relevant regulatory documents are subject to constant changes, especially in the last few years in connection with the problems of the pandemic caused by the spread of COVID-19 in the period of 2020-21 and the armed aggression of the Russian Federation against Ukraine from February 2022 to the present . It should be noted that the cooperation of the legislative and executive branches of government with experts of specialized international organizations brings positive results, as Ukrainian legal norms are increasingly approaching recognized international standards, in particular, the standards of the European Union, in which the main goal is to ensure human rights, respect for the individual, human dignity and equality of treatment in the spheres of employment and professional education.

노인장기요양서비스 평가체계의 변화에 관한 연구

The evaluation system for South Korea's long-term care services for the elderly was reorganized with a focus on services quality management through the long-term care facility evaluation system following quasi-marketizing reform in the late 2000s. However, unlike the old evaluation system, service quality is managed through the evaluation of providers who voluntarily entered the market, and this provider evaluation is conducted in connection with the benefit provision process by the insurer (National Health Insurance Services) as a characteristic of South Korea. With regard to the evaluation system, there is dissatisfaction with provider evaluation, and it is argued that a separate independent dedicated evaluation organization should be established together with the strengthening of the role of local governments.
 Therefore, taking notice of cases in Japan, which is introducing an evaluation system that is different from the one in South Korea, this study is intended to examine how the evaluation system for long-term care services for the elderly in Japan has been reorganized and changed in comparison with South Korea and find implications for South Korea. To that end, this study will analyze how the institutional devices for various evaluations such as the third-party evaluation system, the policy evaluation system, and the evaluation system for long-term care insurance business plans for the elderly have been reorganized to be pluralistic and multilayered in the institutional reform following quasi-marketization reform in Japan. Second, it will derive the fact that objective-based policy evaluation (=performance management) and participatory evaluation are being strengthened amid changes in policies regarding the evaluation system for long-term care services for the elderly in Japan. Third, it will capture the governance structure of the evaluation system by revealing the intergovernmental and inter-institutional linkage structure of Japan's evaluation system. Fourth, by identifying the functions carried out by the evaluation system through cases in Japan, this study will present policy implications that will enable the problems of South Korea's evaluation system to be overcome.

Reform and Simplification of Legislative Regulations in Indonesia

Objective: The objective of this research is to analyze the reform and simplification of existing laws and regulations in Indonesia. This involves assessing the current legislative system's hindrances, focusing on the synchronization of legislative planning at both central and regional levels with development planning and policies. The aim is to understand how reform can optimize the performance of state administrators, create a sense of security at work, avoid excessive levies on society, increase budget efficiency, and attract investment, particularly foreign investment.
 
 Method: This research adopts a normative legal approach to examine the existing legislative system in Indonesia. The method involves a comprehensive analysis of legal and regulatory frameworks, emphasizing the need for reform and simplification. The research delves into the complexities of the legislative process, tracing the transformation from individual interests to public issues, with a focus on societal interests and humanitarian principles. Mapping the needs and planned legislative programs is a crucial aspect of the method to maintain the effectiveness and relevance of each regulation.
 
 Result: The research findings indicate that the reform and simplification of legal regulations in Indonesia play a vital role in optimizing the performance of state administrators, ensuring a secure work environment, preventing excessive levies on society, enhancing budget efficiency, and attracting investment, especially foreign investment. The results highlight the importance of aligning legislative planning with development goals and policies to address the current deviations from the intended material content in legislative regulations.
 
 Conclusion: In conclusion, the research underscores the significance of reforming and simplifying existing laws and regulations in Indonesia. The legislative system's shortcomings, including the lack of synchronization with development planning and deviations from intended content, pose challenges that need to be addressed. The establishment of legal certainty, realization of justice, and provision of social benefits are identified as the primary objectives of any legal regulation. Therefore, it is crucial to map the needs and plan legislative programs effectively to maintain the relevance and effectiveness of the regulatory framework.