Budget Sector Research Articles

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The national system of energy saving management in budget sector organizations is presented through the prism of the implementation of targeted directions for increasing the level of energy efficiency by the program-target method, the purpose of which is the concentration of resources of business entities and the construction of a unified energy efficiency management system and the coordination of efforts of both state and regional authorities, local self-government, institutions,etc. An important role is given to the components of the program-target method as a mechanism of state management of a unified system of state and regional authorities and local self-government bodies, institutions, etc., which, in particular, will ensure the coordination of energy components and the formation of an acceptable price for educational services. According to the results of the research, the need for the formation of an energy-efficient policy in each institution of higher education, despite its regional location, based on a comprehensive approach from the standpoint of a single energy space, has been actualized. The author considers the management of energy saving projects of the budget sector organization in relation to their energy security system, i.e. the management system of a budget institution from the standpoint of a single energy space, which provides an effective, reliable and ecologically safe environment, which is minimally affected by internal and external factors of energy saving, and is the guarantor of the quality of services, in particular energy services, provided to the population by public sector facilities. The main factors of energy efficiency of budget sector organizations, the procedure for implementing the energy saving and energy efficiency improvement program, the main factors of managing energy efficient projects in the budget sector, analytical tools for modeling their evaluation system and the stages of developing a scenario of an innovative model of their management are presented. The proposed technologies and tools can be used to build an innovative management model of energy saving projects of budget organizations, in particular, using the pyramid-aggregate modeling method.

ENSURING CRIMINOLOGICAL SECURITY OF THE FINANCIAL MARKET IN RUSSIA

With the introduction of the digital economy and new financial products in Russia, changes have taken place in the financial services market. Against this background, illegal financial activities have sharply increased. This was facilitated by the expansion of information and telecommunication technologies, their use in all spheres of activity, including the development of domestic digital platforms, which increased the implementation of financial transactions in the stock markets, securities market, insurance sector, etc. At the same time, the risks of negative manifestations in the economic sphere have increased, which has influenced the growth of economic crime, which has become more organized, professional and, given the development of digital transformation, transnational. We should not fail to note its corrupt nature. The process launched by the state to stabilize and increase the rate of development of the state economy causes only positive reactions from society, but when the rate of development increases, problems arise, which destructive forces use in their own interests, for personal enrichment, where, breaking the law, they do not consider public opinion, do not pay attention to the state structures responsible for the security of this sector of the economy. It is crimes in the financial market that distinguish criminals of a new format from the old mastodons of criminal activity, and such qualities as high cohesion, organization, and competence allow them to establish control over various systems of life of society and the state, entering not only the sector of business and commerce, but also the budget sector, where continuing to establish monopoly control, lobbying their interests in various spheres of economic activity. One of such spheres at the current stage of formation of the digital economy is the financial market of Russia, which is subject to protection from criminal threats and criminogenic risks. In the current situation we cannot do without mechanisms to ensure the criminological security of the financial market, which requires the definition of the conceptual apparatus, the system of ensuring such security, the creation and construction of its structure and the definition of measures aimed at improving the level of such security. In conclusion of the article the author comes to the conclusion that the financial market of the Russian state does not fully use preventive measures, there are gaps both at the legislative level and in the organization of the financial market, which contributes to the growth of crimes in this area.

Penggunaan Informasi Anggaran dan Keuangan oleh Politisi di Parlemen

This research aims to find out how budget and financial information is used by politicians in parliament (case study of the Regional People's Representative Council (DPRD) Agam District). This research is qualitative research using a descriptive approach. This research emphasizes processes and meanings that are not measured but places more emphasis on the socially constructed nature of reality, the close relationship between the researcher and the subject and forming an investigation that contains value. Researchers for this research collected data through interviews with members of the Agam Regency DPRD. The results of this research state that budget and financial information is really needed, but Agam District DPRD members have not been able to use these reports optimally. There is still little research on the use of budget and financial information by members of the Regional People's Representative Council (DPRD). And the researchers conducted research in the Agam Regency area, where in this area the research carried out by the researchers was something new. This research has a contribution in that, based on the research results, it can improve the work patterns or composition of DPRD members in the budget sector, so that it can create a better budget

Statistical Study of the Russian Financial System under Sanctions

Purpose of the study. The imposition of sanctions on the financial sector and suspending relations with international financial institutions in 2022 has significantly affected the external conditions for the development of the domestic financial sector, caused an increase in geopolitical tensions and instability in the Russian currency market. It is necessary to study and understand the processes currently taking place in the financial market. The article is devoted to the statistical assessment of the impact of sanctions on the Russian financial system in 2022 and 2023. The purpose of research paper is to identify the situation on the currency, money and credit, debt market, as well as in the budgetary sphere, to assess the relationship between the dynamics of key financial indexes in the sanctions crisis. Materials and methods. The sources of information for the calculations were official data from the Ministry of Finance of the Russian Federation, the Bank of Russia, the provider of data on financial markets Cbonds and PJSC “Moscow Exchange”. The article used statistical methods of analysis: variations, dynamics, hypothesis testing. Determination of anomalous levels of the time series was carried out using the Irwin method. Differences in average federal budget indexes were assessed using the Wilcoxon Matched Pairs Test. The dependence of the dynamics of the main financial indexes was assessed on the basis of time series correlation. Results. The study allowed us to conclude that 2022 was a critical year for the Russian financial system. All its sectors were affected by sanctions restrictions. The weakening of the national currency was revealed in the currency market, and it was found that the dollar exchange rate in 2023 was abnormally high for the period from 2000 to 2023. The budget sector hasdemonstrated stability. The results of the study showed that the sanctions pressure did not affect the revenue part of the federal budget. However, the average monthly expenditure of the federal budget increased statistically significantly by almost three times in 2022. The monetary market reacted with an excessive supply of money. The increase in the money supply has reached its highest value in the last 10 years. The money supply growth was accompanied by changes in its structure. The banking sector showed the development of the credit growth trend. The debt market reacted with a rapid growth of corporate bonds volume, the highest for the last 10 years. And the market of federal loan bonds was characterized by a rapid reduction in the volume of federal loan bonds owned by non-residents and a decrease in the share of non-residents. The interrelation between the dynamics of the US dollar exchange rate and the volume of corporate lending associated with the conversion of loans in US dollars and euros into yuan was revealed. Direct interrelation was observed in the dynamics of money supply and the volume of corporate bonds and federal loan bonds market. Conclusion. The financial system is adapting to new circumstances. The transformation of methods and tools of financial regulation accompany this process. This process requires studying and understanding changes in the composition, dynamics, and interconnection of the structural elements of the financial system, as well as finding ways for its development.

Державна інвестиційна політика в контексті обліку й оподаткування установ фінансово-кредитної та бюджетної сфер

The article determines that the significant growth of interest in the management of the process of generating profits and the use of investment resources in the field of implementation of investment and innovation projects and programs testifies to the special importance of investment operations as the main source of financial stability and further development of economic entities. It is substantiated that institutions of the financial, credit and budget sphere can use various forms of State regulation of investment activity, in particular, the most used of them are: management of State investments, regulation of the conditions of investment activity, as well as control over the order of its implementation, which is carried out by all investors and participants in investment activity. It has been proven that for domestic banks, investment activity is primarily a tool for asset diversification, a means of maintaining liquidity and a source of profit generation. This, in turn, requires the implementation of a balanced State policy based on a complex of tax and financial stimulation methods. It is defined that, in contrast to the financial and credit sphere, in the budget sector, investment activity, accounting and taxation of investment transactions is a rather specific direction. Focusing on the basic concept of investment formulated in the legislative field, methods of reproduction of investments in the budget process are systematized and it is proved that the State bodies can manage the State investments, in particular financial ones, and this allows the accountant of a budget institution to correctly reflect economic transactions in accounting and prepare financial statements, properly comply with tax discipline. This made it possible to allocate a significant feature for budget planning, which is expressed in the fact that the use of fund and financial instruments in the budget process will not act as the implementation of the budget institution's estimate for capital expenditures.

ОСНОВНЫЕ ПРИОРИТЕТЫ БЮДЖЕТНОЙ ПОЛИТИКИ РОССИЙСКОЙ ФЕДЕРАЦИИ В УСЛОВИЯХ МЕНЯЮЩЕГОСЯ МЕСТА РОССИИ В СОВРЕМЕННОМ МИРЕ

The article examines statistical data on the volumes of revenues and expenditures of the federal budget of the Russian Federation, as well as expenditures on national defense, national secu-rity and social policy for 2023-2026. A conclusion is made about the stability of budgetary resource spending. An analysis of changes in tax legislation from 2025, the implementation of which determines the implementation of budget policy in Russia, is carried out. The main innovations boil down to an increase in tax rates and an expansion of the list of taxable items. This will increase tax collection and the revenue side of the budget. An analysis of budget expenditures for the implementation of state pro-grams in the considered priority areas of activity of the Russian Federation showed that quite large vol-umes of budget financing are allocated for these purposes. The level and dynamics of the allocation of financial support are different. There will be no significant decrease or increase in the volume of budget financing in the next two-year period for all analyzed state programs. This is a positive moment, indicating the stability of the budget policy in the Russian Federation. The negative aspects include the potential existence of a situation in which a significant increase in budget expenditures is possible, their significant redistribution across industries and areas of activity, and a reduction in budget financing for a number of expenditure items. These are objective reasons that are currently associated with great difficulties in forecasting the development of events. The paper examines the regulatory framework concerning the pri-orities of budget policy in the medium term. The main areas include increasing the openness of budget procedures, the level of tax collection, the quality of tax administration, developing the institute of "pref-erential taxation", focusing on the most complete long-term forecasting and budget planning, optimizing budget financing with maximum focus on "goals-costs-results", focusing on the development of scientific research, radio-electronic, machine-tool industries, expanding the possibilities for using information technologies in the budget sector and strengthening control over the expenditure of budget financing.

ОПЛАТА ПРАЦІ В ДЕРЖАВНОМУ СЕКТОРІ: СОЦІАЛЬНО-ОБЛІКОВІ АСПЕКТИ

The article concept the peculiarities of remuneration in the public sector of Ukraine, which is built on the basis of the application of tariff rates approved in the Unified tariff grid of grades and coefficients. It is noted that salaries in the public sector mostly do not meet the level of qualification requirements for personnel and cannot provide a decent level of remuneration. The single tariff grid consists of 25 tariff categories. The lowest is the first tariff category, accordingly, the tariff rate for the first category is the lowest and increases according to the increase in the employee’s tariff category. The amount of the tariff rate for the first tariff category is established annually in accordance with the size of the subsistence minimum for able-bodied citizens for the relevant budget year. Determination of the amount of official salaries of employees is established by multiplying the amount of the tariff rate of the first category by the corresponding tariff coefficient. It was found that the salaries of employees of 1-11 tariff categories determined in this way are lower than the approved amount of the minimum wage. Accordingly, such employees are paid additional wages up to the minimum level. This means that skilled and unskilled workers receive the same minimum wage. Such a situation does not stimulate staff to quality work. They are trying to correct the situation through additional payments and bonuses. But bonuses should be awarded for high achievements in work and be a way of encouraging employees. It is emphasized the need to bring the tariff rate of the first tariff category of the Unified Tariff Grid to the level of the minimum wage. The determination of the salaries of employees should be based on an increase in wages in accordance with the increase in their level of responsibility. This approach will be able to ensure a fair differentiation of the salaries of the personnel of state institutions depending on the working conditions, the level of qualification and the level of responsibility of the employees of the budget sector. In addition, a proposal is made to change organizational approaches to the system of material incentives and bonuses for public sector employees.

PENYULUHAN ANTI KORUPSI LINTAS KALANGAN PADA MASYARAKAT DESA JEMARAS KABUPATEN KOTAWARINGIN TIMUR

The most cases of acting against corruption by law enforcement officers (APH) occurred in the village budget sector, namely 154 cases in 2021 with potential state losses of IDR 233 billion. To prevent criminal acts of corruption at the village level, the author provides community service by conducting anti-corruption outreach, especially in Jemaras village, Cempaga district, East Kotawaringin regency. The method used was Asset Based Communities Development (ABCD), by tracing the assets in Jemaras village, it was then discovered that Jemaras village was a candidate for anti-corruption village in the East Kotawaringin regency. The results of this service show that people who gain an understanding of the dangers of corruption and the importance of preventing it become concerned about the village they live in all this time. The target of the activities aimed at various groups, starting from village officials, the general public, and children, aims to ensure that all parties can participate in making Jemaras village an anti-corruption village in the East Kotawaringin regency.

AKUNTABILITAS KINERJA INSTANSI PEMERINTAH ACEH DAN FAKTOR YANG MEMPENGARUHINYA

This study aims to determine the effect of budget target clarity, accounting control, and reporting systems on performance accountability in Aceh government agencies. The population in the study were state civil servants at the Aceh Financial Management Agency who carried out their activities in the programming or planning subdivision for young experts, the finance subdivision, the revenue sector, the Aceh Budget sector, the Aceh Property Management sector, the treasury sector, the accounting sector, the development sector, and the district city budget evaluation, with a population of 125 respondents. The sample used was simple random sampling with the Slovin formula, with 55 respondents as the research sample. The results showed that the clarity of budget targets and accounting controls partially had no significant effect on performance accountability, while the reporting system affected performance accountability. In addition, the clarity of budget targets, accounting controls, and the reporting system influence performance accountability in Aceh government agencies simultaneously.

RENCANA AKSI BADAN PENGELOLA KAWASAN GEOPARK KABUPATEN NATUNA DALAM PENGEMBANGAN PARIWISATA MENUJU UNESCO GLOBAL GEOPARK (UGGp)

The Natuna Islands will be proposed as a UNESCO geopark site through a Letter Of Intent (LOL) that Indonesia will submit to the UN organization at the end of 2019, which is submitted by the Head of the Agency for the Study and Policy Development (BPPK) of the Ministry of Foreign Affairs. The purpose of this study is to see and find out the Action Plan from BPKGN as the authorized agency which is planned in geopark management to improve the status of the Natuna National geopark to become a UNESCO Global Geopark. The research uses qualitative research methods which aim to put more emphasis on the process and meaning by describing something. This research is descriptive, namely to describe the reality of the events studied by using a sampling technique, namely Purposive Sampling. His research is based on the reference of Presidential Regulation which describes 2 planning dimensions, namely implementing guidelines and amenities. From the results of the analysis, it can be concluded from the findings that it can be explained that from the dimensions of the Implementing Guidelines, it is found that there are still many findings from the Planned Action Plan. This is due to the weakness in the budget sector which still relies on CSR funds. Furthermore, in its implementation, the majority still involve district government structural officials so that in managing geoparks there is no focus, in determining the delineation boundary it is not yet specific in each existing geosite, land status is still unclear, because it is still community property, and there is no Masterplan so that it still relies on action plans. regions and the lack of education about geoparks, so there is a need for socialization about the existence of geoparks. Furthermore, in the Amenity dimension, there are still many incomplete ones, only the sandstone geosite is complete, and the majority of cooperation partners still rely on local communities.

СПЕЦИФИКА И ОСОБЕННОСТИ СТРУКТУРЫ И ДИНАМИКИ ДОХОДОВ КОНСОЛИДИРОВАННОГО БЮДЖЕТА В РОССИИ

The budget system of the Russian Federation, characterized by the presence of a consolidated budget, including federal, regional and local levels, plays an important role in ensuring the socio-economic dynamics of the country. This study is devoted to the study of the structure and dynamics of revenues of the consolidated budget of Russia in the five-year period from 2018 to 2022. In the context of global economic shifts and nuances of domestic policy, the analysis provides a comprehensive view of the evolution of the Russian budget sector. The main conclusion of this study is the strategic turn of Russia towards the diversification of the revenue side of the budget, which has reduced the historical dependence on the export of hydrocarbons. Such diversification has made it possible to increase the stability of the country’s budget system, especially in the face of external economic shocks. The data indicate a constant increase in both direct and indirect taxes, among which a significant place is occupied by value added tax (VAT), income tax and personal income tax. These tax revenues not only indicate active economic activity, but also reflect the effectiveness of the tax policy pursued in Russia. The fiscal measures taken in response to the unprecedented challenges caused by the COVID-19 pandemic demonstrate the adaptive potential of the State. By providing tax incentives and tax incentives, Russia has demonstrated its commitment to support the business community and minimize the economic consequences of the pandemic. At the same time, the analysis also revealed potential problems related to income inequality, as evidenced by a sharp increase in personal income tax against the background of a static wage fund. In addition, the study traces the relationship between Russia’s budget policy and geopolitical dynamics, especially in the context of foreign policy implications for the budget system. Summing up, we can say that this study is a comprehensive review of the budget trajectory of Russia for the specified period. It highlights the country’s active efforts to diversify its revenue base, overcome economic difficulties and continue the path to creating a balanced and sustainable budget ecosystem. The conclusions made in this report will be useful for politicians, financial experts and scientists interested in the intricacies of the Russian economic and budgetary paradigm. Keywords

Impact Analysis of Marine Affairs Decentralization Policy on Fishermen's Socio-Economic Conditions in Alor Regency

This study explains the impact of the demolition design on Alor fishermen's socio-economic conditions. This research was done in Alor, East Nusa Tenggara. This study focuses on the transition in managing government affairs in the budget sector from the District Government to the Provincial Government. The author uses Wolman's opinion in Faquet regarding repeal in the distribution of government affairs as an analytical tool. This theory classifies government affairs into two aspects: efficiency and governance management. This study is a qualitative study involving interviews, documentation, and observation. Miles and Huberman's data analysis approaches were employed to validate study outcomes. Based on economies of scale, the study reveals that the demolition design has no impact on the socio-economic conditions of Alor fishermen. Based on externalities (both positive and negative), the study shows that more negative impacts arise from the arrival of people outside the district (migrant fishermen) in terms of fishing because they dominate more in terms of supervision. In contrast, immigrant fishermen are less controlled and supervised strictly. Other dominance covers the market and areas in Alor Regency. The analysis shows that the provincial government has above-average economic (potential) and administrative capabilities for management quality. Human resources, infrastructure, and budget are still issues. The analysis shows that the provincial government has above-average economic (potential) and administrative capabilities for management quality. Human resources, infrastructure, and budget are still issues. Fortunately, the provincial government is still helped by the partnership system

BUDGET POLICY OF HYDROCARBON TRANSPORT ENTERPRISES IN THE FIELD OF DECARBONIZATION

The socio-economic situation of each community, regions and the country as a whole, the implementation of functions and tasks of all authorities, the efficiency of public services and the effectiveness of all participants in the budget process depend on properly organized management of the budget process. The budget process is a continuous process of consistent action aimed at ensuring the sustainable functioning of the budget sector and funding other priority programs and activities. With the implementation of administrative-territorial reform and decentralization of power in Ukraine, the system of inter-budgetary relations and budget equalization in particular has changed. To strengthen the financial base of local budgets, the vector of regulation was shifted from equalization “by expenditure” to equalization “by income”. However, the introduction of a new system of financial equalization is associated with a number of risks. Ukraine’s oil and gas industry has always been one of the main budget-generators, but the activities of its enterprises are accompanied by the risks of man-made disasters, the consequences of which lead to greenhouse gas emissions. In this article, the authors emphasize the need to form a carbon tax as a compensator for the greenhouse effect and the formation of a quality socially responsible budget policy of enterprises that transport hydrocarbons. A brief overview of the principles and grounds of budget policy of Ukraine. An analysis of carbon pricing initiatives has been made. A list of determinants influencing the decarbonisation process is proposed, and carbon pricing should be based on economic and environmental assessments of man-made risks, as none of the available carbon pricing instruments in the world set the price at a level that would reduce global greenhouse gas emissions.

INTERNAL CONTROL SYSTEM PROBLEMS, CHALLENGES AND ISSUES OF ITS IMPROVEMENT

The activities of the budget institution are directly related to the society and each successful step is aimed at the development of the country. An effective system of internal control is the main lever for managing and minimizing the risks in budgetary institutions. That is why the study and elimination of problems and shortcomings related to internal control will functionally strengthen this system, which will have a positive impact on the efficiency of the functioning of budgetary institutions. The results of the research work and the recommendations developed based on it, will help budget institutions to improve the internal control system and, consequently, to manage risks. Resources in the public sector are created based on public money and therefore should be used in the public interest. That is why it is very important in the public sector to control the acquisition, use and protect the existing resources, which is regulated by the internal control system. The article deals with the issues of an effective internal control system and its quality assurance in Georgia. The paper discusses the importance of the internal control system and its components, the role, and importance of quality assurance of the internal control system about the identified problematic issues. The role and benefits of internal audit as an integral part of the internal control system are evaluated and analyzed on the example of the Georgian budget institution. Based on the conducted research and analysis, relevant conclusions have been made and problematic issues related to the internal control systems in the budget sector of Georgia have been assessed.

BUDGETARY AND HOUSEHOLD EXPENDITURES AS A FACTOR OF EDUCATION AVAILABILITY FOR UKRAINIAN POPULATION

Abstract. This article contains a results of testing the analytical techniques, designed to assess the contribution of budgetary sectors of the social industries to the dynamics of household well-being. Whereas the real consumption of free-to-use goods may be measured only conditional (by the amount of resources spent on creating such goods), we estimated the contribution of the budgetary education sector to the well-being of Ukrainian households through the dynamics of demand for goods, provided by commercial sector of education. We assume from the hypothesis about interchangeability of the goods, which received by households through the budgetary and commercial sectors of education. For empirically testing of this hypothesis, the article examines the functional relationship between the rate of extension of the budgetary education sector resource provision (as a factor) and the demand of households for the goods, supplied by the commercial sector of this industry (as a dependent value). For investigating such a functional dependence, the article evaluates the parameters of the function, where the dependent variable is the basic growth rate of real consumption of goods, which is provided to Ukrainian households by the commercial sector of education. Factor variables are the basic growth rates of real resources of the commercial and budgetary sectors of the Ukrainian educational industry. According to the logic of setting, this model is similar to the Working model, but does not provide a logarithmic form of the representation of the factor variables. The latter is predetermined by that fact, that both explanatory and dependent variables are expressed as growth rates, which significantly increases the likelihood of the hypothesis about linear nature of the connection between variables and the stability in time of absolute increments of the dependent variable value. The Working model was actively used to explain the dependence of changes in the pattern of household’s consumption on household income, before it was developed by Taylor, who incorporated in that model a term to reflect the impact of relative prices. We turned to the primary form of the Working model because we have add to it a factor, whose nature of connection with dependence variable is similar wit impact made by total household incomes. The simulation results have not empirically confirmed the inverse relationship between the expansion of the resource provision of the budgetary education sector and the growth rate of consumption of goods supplied by the commercial sector of the industry. At the same time, there are signs that during the retrospective period, the expansion of the budgetary education sector’s resource provision was accompanied by an increase in pressure on the commercial sector’s resource potential: there is a crowding out effect known in the macroeconomics of public and private investment. We have not received empirical evidence of the ability of budget expenditures to replace consumption of goods, provided by the commercial education sector in Ukraine. Both sectors of education are forced to operate in a mode of resources scarcity and adverse dynamics of resource provision, which threatens to erode the quality of educational services and undermines the fundamental foundations of commercial education financing: the connection «investments to education — income growth». The social performances of both the budgetary and commercial education sectors are clearly deteriorating due to the chronically negative tendencies in resource provision. Increasing the rigidity of education financing conditions, both at the expense of household incomes and at the expense of the budget, limits the choice of consumers so much that it is more correct to interpret our results as forms of adaptation to the negative dynamics of well-being, rather than as a manifestation of rational consumer choice. In this context that we interpret the lack of indications of households’ attitude to the goods, supplied by the commercial education sector, as to the goods of luxury: during the retrospective period, the share of education expenditures in household income declines. It is an expression of extremely low economic opportunities, not of consumer preferences of Ukrainian households, who are forced to spend about half of their individual consumer spending on meeting primary needs (food and utilities). Keywords: social sectors, education, budget expenditures, goods availability, commercial sector, budget sector, consumption. JEL Classification D12, H52, I31 Formulas: 2; fig.: 1; tabl.: 3; bibl.: 20.

Influence of Sector, Budget Size and Financing on Time and Cost Management of Czech International Development Projects

Research background: This article focuses on the official Czech international development (ID) aid and the factors affecting the project success in terms of cost and time variance from the plan. As per research by Ahsan and Gunawan (2010), ID projects by Asian Development Bank are finalised within their budget, however, with delays, and the result depends on the developing country. Previous article written by the author confirmed the findings also for the Czech development aid and established that cost variance is affected by the type of implementing agencies, whereas time variance depends on the developing countries. Purpose of the article: The purpose of this article is to further analyse ID projects by the Czech Development Agency and evaluate the influence of sector topics, budget size and type of financing on the time and budget management of Czech ID projects to determine what parameters could improve the efficiency of Czech ID projects. Methods: Information on all official projects conducted from 2016 to 2019 used in this article are non-public and have been received directly from the Czech Development Agency. They are first summarised in a descriptive statistics part and then analysed by non-parametric Kruskal-Wallis test. Findings & Value added: The results show that budget size, financing type and sector topics influence the cost variance, with smaller projects financed as public procurement achieving bigger savings. For time variance, there are significant differences only between different categories of the sector topics with projects focused on the environment leading to the biggest delays.

Orthodox Christianity And Government Career Preference Among Russian Students: Does Public Service Motivation Mediate The Link?

This study attempts to assess the link between Orthodox Christian religiosity and the government career preference in Russia and the role of public service motivation (PSM) as a mediator of this relationship. PSM has been previously shown to predict public sector career preference among Russian students, whereas the link between religiosity, PSM and public sector career choice have not yet been studied in Russia. We use primary data from a student survey conducted at a Moscow-based university (N=804) to show that Orthodox Christian religiosity is positively linked with declared government career preference among students. PSM performs weakly as a mediator accounting for only 13% of the total effect. We also find that within the public sector religiosity is only associated with choosing the government but not wider budget sector organisations. Church attendance matters: frequency of attendance is strongly positively linked with government career preference.

Vulnerability of Regional Economies’ Structure in Crisis Conditions

The impact of coronavirus on the socio-economic development of Russian regions inevitably depends on the structure of their economy, which is analyzed in the article on the basis of official data on the employment structure. The contribution of different sectors of the economy (primary, secondary, and tertiary), the role of informal employment and the budget sector, and the share of employment in the most affected industries are evaluated. Not only short-term, but also long-term structural problems of the regional economy are highlighted. It is shown that the negative impact of coronavirus mainly on the service sector in the context of the Russian Federation subjects is evident in federal cities, in economically underdeveloped regions with an underdeveloped real sector of the economy, as well as regions that specialize in certain types of services (tourism, foreign trade, complex services). For economically underdeveloped regions, the impact of coronavirus is deepened by a high share of the informal sector (which limits the possibility of obtaining state support), but is softened by an increased share of employees who receive wages from the budget system. The reduced share of the service sector in agricultural regions means that they are less dependent on coronavirus, but it confirms the need to develop the service sector as a basis for improving the quality of life of the population. At the same time, almost everywhere there is a need to restructure the service sector: reducing the role of simple services (primarily trade), in favor of complex ones related to high technologies and innovations and to the social sphere, especially health.

Административная ответственность в системе предупреждения нарушений в финансово-бюджетной сфере как эффективный метод обеспечения законности и дисциплины в управлении бюджетными средствами

Административная ответственность в системе предупреждения нарушений в финансово-бюджетной сфере как эффективный метод обеспечения законности и дисциплины в управлении бюджетными средствами

Strategi Optimalisasi Sistem Pembinaan Penyidik Polri Guna Meningkatkan Kinerja Organisasi

In an effort to optimize organizational performance, various strategies are needed, especially in the police field of investigation. Various efforts can be made in the form of implementing a reward system, a certification system and a performance appraisal system. But until now it is still partial and has not provided a sense of justice and increased motivation. Merit system has not become a foundation in the system. This is influenced by several main factors, namely the role of leadership, mental models of Criminal Investigation personnel, surveillance systems. Stakeholder support is still limited to discourse and in the operational field. Stakeholders in the budget sector are still oriented to other fields of activity outside of coaching. The use of information technology that is still partial does not support the operation of the investigator guidance system. Operationalisation of the system that is still manual also still occurs so that the data and information collected cannot be optimally processed in determining the performance displayed by the National Police investigator, the rewards given as well as the competency map and special areas of expertise. These factors are influenced by mental models in definitive routines, the attention of leaders and blueprints for the design of an IT-based police investigating system. Therefore, the mental model that encourages innovation and breakthrough needs to be created, the struggle of leaders in setting programs and budgets as well as the blueprint for system design that is complete and ready to be followed up.