Budgetary Criteria Research Articles

Strategic criteria for classifying the regions of Russia as subsidized

The article establishes strategic criteria for classifying regions (subjects) of the Russian Federation as subsidized. Improvement of the systems of allocation of budgetary funds and redistribution of financial resources ensures sustainable economic growth and improvement of the quality of life of the population. To identify the strategic criteria for classifying regions as subsidized the authors have analyzed the existing methodology of allocation of subsidies for equalizing budget security of the RF subjects. The list and the number of the regions classified as subsidized regions and donor regions did not significantly change in 2016–2022. Comparison of regions by such indicators as GRP and budget security before and after the allocation of subsidies proves that the existing system of support of subsidized regions is unable to ensure their economic growth and development. Strategic criteria for classifying regions as subsidized are established according to the theory of strategy and the methodology of strategizing by Academician Vladimir Kvint. When identifying strategic priorities of regional development it is essential to take into consideration the competitive advantages of each region. As well as the budgetary criteria, the authors define the strategic factors which have the greatest impact on the unchanged state of the group of subsidized regions: taxation potential, the development of the infrastructure, economic development, geographic development and social development. According to the proposed strategic criteria, financial resources will be granted for maintenance of the current state as well as for implementation of regional strategies, firstly, in the context of improving the quality of life of the population. Reasonable and effectively governed system of allocation of financial aid together with the system of establishing strategic criteria for classifying regions as subsidized are crucial for eliminating regional differences and promoting overall long-term socio-economic development of Russia.

BUDGETARY PROJECTION IN THE SYSTEM OF FINANCIAL AND ECONOMIC REGULATION OF SOCIAL PROCESSES

The purpose of the article is to reveal the role of budgetary projection in the system of financial and economic regulation of social processes within the framework of improving the efficiency of fiscal policy intended to macroeconomic stability maintenance in both countries with transformational and advanced economies. The comparative and factorial methods allowed to developthe features of the institutional environment of the budgetary progection methodology, to identify approaches for its improvement. Methodology. Substantiation of the role of budget forecasting in the system of financial and economic regulation of social processes, determination of provisions for improving its methodology is based on generalized and systematic approaches that are applied in both developed and transformational economies. An analysis of the stages of the process and the budgetary projection methods evaluation, that are used in different countries, have been carried out. Results showed that the efficient budgetary projection methodology is the basis for sound fiscal policy. The development of realistic budgetary projections facilitates justified management decisions aimed at ensuring the country financial firmness. Devia-tions from budget revenues from the projected indicators do not make it possible to achieve certain fiscal policy outcomes and, accordingly, cause a budget cut. In order to develop realistic budgetary projections, a welldesigned and coherent database is needed for all time series, necessary to analyze and project budget revenues. Time series of key determinants affecting the budget revenues level should be available at different frequencies (monthly, quarterly, annually). Where data reflecting similar economic processes by different revenue sources are available, any differences between them shall be determined by reference to their coverage and methodology. Practical implications. Budgetary projections are the basis for the formation of effective fiscal policy and the benchmark of the reproduction process. Adequate level of justification for budget projection will help to provide a dynamic balance of budgetary indicators and the budgetary system stability. Institutional changes to the budgetary projection methodology should be made on the basis of taking into account the dynamic interrelation of budgetary and macroeconomic indicators. The remarkable task here is the development of an economic and mathematical model based on the assessment of the national economy capabilities by reference to the assessment of macroeconomic proportions and the corresponding social and economic conditions of social production. Value/ originality. Developing the budgetary projection approaches in the context of improvement of the fiscal policy efficiency is an important precondition for ensuring macroeconomic stability. In order to increase the budget projection justifiability, it is advisable to make institutional changes to its methodology. Based on the methioned above, the article reveals the essence and role of the budgetary projection in the system of financial and economic regulation of social processes in the context of improving the fiscal policy effectiveness aimed at macroeconomic stability maintenance; approaches to improving the budgetary projection methodology have been identified, and it has been determined that the soundness and feasibility of budgetary projection are the basis for effective fiscal policy. The predictability of budgetary criteria, budgetary architectonics contribute to improving the efficiency of transformations in the public finance system.

Trabalho e Carreira Docente na Rede Municipal do Rio de Janeiro

Teachers of K-12 education have great challenges in order to gain the valuation of teaching profession in the face of national career policies and education financing. The career is investigated as an indicator of the working conditions of the teachers of the educational public system of Rio de Janeiro, who held a strike in 2013 demanding for better conditions for their career. The proposal in this article is to compare two career plans: one current at the time of the strike and other which was approved during the mobilization. It was analyzed the following elements: admission criteria, working hours, career movement and compensation components. In the comparative analysis, it can be seen that the admission to the career was maintained by public tender; there were changes that fostered the creation of a 40-hour workweek; and there was an expansion of the career progression through the academic pathway. These were restricted to budgetary criteria, so that these elements are not established as teachers' rights.

Assessing the Impact and Effectiveness of Environmental Taxes

In this article we defined and developed a method of evaluating and adapting of the impact and the efficiency of environmental taxes, taking in account the budgetary criteria in the aspect of sufficiency terms of stability. This method was applied to the main environmental taxes having as its main objective: efficient taxes in terms of visibility and operating costs, efficient allocation of resources and equity application on vertical and horizontal with a focus on achieving the correct contributions. Behind research found that the evolution method cyclical phases, characterized by an evolution of implementation, self-evaluation and improvement of the main environmental taxes in order to ensure a superior quality in their application and to mitigate environmental impacts. Environmental taxes are an important field of future Fiscality for the countries of the world, having as the main objective environmental protection as well as a stimulating healthy economy, simultaneously rising budget for the country funds and with the economic involvement.

The Opportunity to Identify a Single European Tax - A Comprehensive Analysis

This paper proposes a comprehensive approach to identifying a single tax on European level, on the premise that harmonization is a priority for the union budget and european fiscal policy. This theme is constantly in discussions for European officials, however, configuring a single european tax remains an ineffective approach. It is difficult to establish a single tax at the level of 27 Member States, also the budgetary criteria like efficiency and equity contributions, reasonable principles, and, on the other hand, to generate a higher level of control over budgetary decision act and provide transparency on how must be managed the union budget.

Optimisation du parc d'échographes à l'hôpital européen Georges-Pompidou : impact de la tarification à l'activité

The choice of an ultrasound remain on medical, technical and budgetary criteria of an establishment. In a hospital configuration in constant change, the step will have to take into account as much as possible, increasingly bonded factors (medical interest, profitability, budgets restricted…), and to set up an acquisition policy of and ultrasound renewal. If clinical specificities and the machine's medical performances remain before the reference criteria in equipment acquisition process, the evolution towards the new hospitals funding methods (with the implementation of tariffing with the activity) imposes more and more the machine's activity like one of the dominating criteria choice process. Nevertheless the machine's activity although necessary, is not enough to operate a judicious choice. Taking charge of certain clinically necessary activities but not very productive is likely to be sacrificed in aid of the profit. In this work, we tried to arbitrate the choices by taking the medical needs and the financial constraints into account, due to the new fashion of financing of the hospital. The optimization of the ultrasounds park within the framework of the equipments renewal can and must integrate the two complementary aspects for a better choice.

BCHP design for dual phase medical complex

Comprehensive value engineering conducted for a Midwest (USA) developer client focused upon their architect/engineer proposals for a nominal 100,000 m 2 medical facility comprising under Phase I, two 12 storey medical office towers and adjacent six (6) storey hospital. Client's architect-engineers had originally proposed constructing separate central heating and cooling plants for each of their (i.e., originally designed) Phase I buildings. Phase I plant layout and interim study results demonstrated significant building space and annual owning savings over conventionally designed individual (i.e., in situ) building heating and cooling plant and incorporated gas and steam turbine driven chillers and integrated gas turbine driven synchronous generator resulting in an estimated 2.6 year simple payback. However, subsequent client Phase II project scope expansion undertaken prior to commencing above referenced Phase I BCHP plant construction required major design changes. The subsequent Phase II redesign resulted in the elimination of higher cost heat recovery steam generator which was replaced with a low cost novel hybrid steam generator utilizing a non-toxic, hot-oil energy recovery system; replacement of costly condensing steam turbine with a less expensive combination serial back pressure steam turbine and indirect single stage absorption chiller bottoming cycle; the later sized for the additional Phase II new office tower subsequently required by client all without exceeding Phase I project budgetary criteria.

Budgetary criteria in performance evaluation: a critical appraisal using new evidence

Previous studies on the use of budgetary criteria in performance evaluation have used a wide range of variables, measures and models, but have concentrated upon extending rather than repeating previous work. This study includes replications of parts of five previous studies and obtains results that differ in many respects from previous findings. Because of the use of similar measures and models, it can be concluded that the different results stem primarily from the different sample of managers studied. More generally, it is suggested that control practices differ across organizations, cultures and time; universal findings should not be expected. Rather, a more coherent programme of work is required to explicate the varied ways in which budgetary techniques can be used in performance evaluation and management. ©