Budgetary Provisions Research Articles

Финансовая поддержка университетов, входящих в топ Проекта 5–100, и ее влияние на качество образования

Analysis of the main trends in the development of the market for higher education services, affecting the transformation of university financing models, shows that improving the quality of educational services in Russian universities directly depends on an increase in the share of revenues received from research and development, as well as the ability of universities to present the results of their research and development in the form of a complete product from a marketing point of view and build a competent strategy for promoting innovations in the market. In the context of creating a long-term strategy for increasing the competitive advantages of leading universities, the author pays special attention to Project 5–100 of the Ministry of Education and Science of the Russian Federation, the purpose of which is to maximize the competitive position of a group of leading Russian universities in the global market of educational services and research programs. It is noted that university funding comes from various sources, while budgetary revenues dominate the structure of income, and the reduction in budgetary provision significantly affects the financial condition of Russian universities. The author comes to the conclusion that the forms and mechanisms of financial management of universities and research organizations are not strictly regulated, they independently choose the sources of funding.

Differences in Park Plans and Policies across U.S. Municipalities

Park planning documents may be valuable tools in order to promote policies and direct resources toward parks. However, the prevalence of such planning documents and policies specific to parks across municipal characteristics is not well known. This study compares the presence of parks and recreation plans and policies that address park safety and maintenance by municipality characteristics. Nationally representative data from the 2014 National Survey of Community-Based Policy and Environmental Supports for Healthy Eating and Active Living were analyzed (n=2005, response rate: 45%). About 7 out of 10 U.S. municipalities with a population of at least 1,000 reported having a parks and recreation plan. Prevalence of specific park or outdoor recreation policies was 78% for lighting, 85% for patrols by police and security, and 87% for maintenance of green space and equipment. The prevalence of a parks and recreation plan and of specific park or outdoor recreation policies were significantly lower in the smaller communities examined in this study. Most communities with at least 1,000 residents have park planning documents and policies, and opportunities may exist for practitioners to leverage the planning process to better engage residents. Future studies could investigate the role and importance of using planning documents, policies, or budget provisions to address park access and quality in less populous municipalities.

Проблемы выравнивания уровня бюджетной обеспеченности муниципальных образований и пути их решения

The subject of the study is the processes of forming the budget security of municipalities. The purpose of the study was to identify problems that reduce the effectiveness of leveling the level of budget provision of municipalities. It is shown that it is impossible to equalize the budget provision of municipalities by establishing standards for the formation of expenditures of local budgets or improving interbudgetary relations within the framework of «model» budgets. Using the example of the Khabarovsk Territory, the preference for an evolutionary approach to improving the methodology for equalizing the degree of budget security in modern conditions is shown, with an emphasis on taking into account differences in housing and communal services costs and transport accessibility of municipalities

Healthcare Logistics Optimization Framework for Efficient Supply Chain Management in Niger Delta Region of Nigeria

Optimizing logistics allocation and utilization is essential for effective healthcare management. Apparently, less consideration is given to it in most hospitals in Nigeria where less resources are allocated to health sector in yearly budgetary. Hospital consists of several patient classes, each of which follows different treatment process flow paths over a multiphase and multidimensional requirement with scarce resources and inadequate space. Despite the small budget provision made for healthcare resources, patient’s demands for better service is rapidly experiencing upsurge. Hence, efficient and optimal solutions are required to lessen costs of healthcare service towards enhancing Quality of Care (QoC) and Quality of Experience (QoE) in most public healthcare sector. However, certain control coefficients like the absence of a Dedicated Logistics Department (DLD) in the medical facilities actually limit the efforts of stakeholders. This paper proposed a Computational framework to assess various strategic and operational decisions for optimizing the multiple objectives using Type-1 Fuzzy Logic Model. In phase I, we explore healthcare resource allocation plan. In phase II, we determine a resource utilization schedule by patient class for daily operational level. While in Phase III, we develop a framework capable of evaluating and optimizing healthcare logistics using control coefficients of Logistics Optimization (LO), Integration of Information/Cognitive Technologies (ETA), and Collaboration of all Logistics Stakeholders (COL). We assigned weights between 1 and 10 to the coefficients and modeled the effects on efficient supply chain. Finally, we further explore the effects of separate strategies and their combination to identify the best possible resource supply chain. The computational experiment was considered on the basis of data obtained from a study conducted on a typical public healthcare department. Results shows that our approach significantly evaluate and optimized healthcare logistics.

Carbon Dioxide Capture and Support Technology and Contribution of India for the Planet Earth

The study is in the background of the present status of CO2 in atmosphere. Further the scope of the study is to know the development, feasibility of CCS technology and its implementation in India. The key objective of the research is “To study the importance and development of CCS technology in reducing the GHG emissions to restrain global warming”. In pursuing the above research objective, the study focused on the components of CCS technology with reference to power sector in detail so as to understand the feasibility of the concerned technologies; their applicability to the Indian scenario. The scope of CCS Technology aims to: • Enhancing efficiency of power plants by emerging technologies to reduce emission of CO2 per megawatt to reduce process load on capture technology; • Capturing and Separating CO2 from the gas streams emitted from combustion; • Transporting the captured CO2 to underground storage; In India upto 2050 there is no budgetary provision for CCS technology in spite of having major coal pro-duction and utilization of it for power generation

Using Latent Class Analysis to Identify Types of Elder Abuse: Multidisciplinary Team Interventions

Elder abuse is a complex, multifaceted problem that can devastate the lives of older adults, and overwhelm medical, legal, and social service providers. To address this problem, the Elder Abuse Multidisciplinary Team (MDT) is an oft-utilized intervention that brings individuals from various professional disciplines together to address elder abuse. With the passage of the Elder Justice Act of 2010, the Federal Government included budgetary provisions in support of a particularly promising model of MDT: The Elder Abuse Forensic Center (EAFC). Although the EAFC model has been implemented at four sites in California with promising outcomes, the specific structures, processes, and practices that currently define this model have not been validated with rigorous research of other MDTs in the United States. In this study, we surveyed 81 elder abuse MDT key informants across the country, using instruments guided by the most current EAFC model (Yonashiro-Cho et al., 2019). We then used Latent Class Analysis (LCA) to group these teams based on EAFC model characteristics. We hypothesized that elder abuse MDTs would fall on a spectrum: those that were identical or nearly identical to the EAFC model, those that had some EAFC qualities, and those that were not identical. Results of the LCA supported our hypothesis and revealed three types of elder abuse MDTs: EAFCs (n=26), Semi-EAFCs (n=24), and Non-EAFCs (n=31). Policy makers, advocates, and professionals seeking to form new teams or support existing teams can draw on these findings to make decisions about MDT creation and sustainability.

Assessment of the regional tax potential and its role in the formation of the budget system of the Russian Federation

In this work, a study of tax revenues to the budgets of the Russian constituent entities for the fulfillment of state obligations by the Russian regions is carried out. The assessment of the regional tax potential as a key indicator of budgetary provision is determined on the example of the subject of the Russian Federation – Chuvash Republic – using the methodology of correlation and regression analysis. As a result, to improve the optimality of the regional tax policy in terms of current and forecast planning of tax payments to the budget of the Chuvash Republic, it is established which factors have a greater impact on the amount of tax revenues of a given constituent entity of the Russian Federation, and which to a lesser extent. It seems appropriate to use the author’s model for calculating tax revenues to the budget of the Chuvash Republic as an example of budgeting for other Russian entities. The process of modeling the tax potential of a region is indicated not only by an assessment of its current state, but also as part of project management for forecasting tax policies and tax reserves. The practical application of the tax potential with the available information base and regional government’s own instruments argues for the effectiveness of the fiscal policy of the Russian Federation, which is aimed at implementing tax regulation of economic processes while improving the quality of life of the population of Russia.

STUDI EVALUASI SARANA DAN PRASARANA LABORATORIUM KIMIA SMA NEGERI 5 BENGKULU SELATAN

EVALUATION STUDY OF CHEMICAL LABORATORY FACILITIES AND INFRASTUCTURE SMA NEGERI 5 BENGKULU SELATAN By M A R L A N NIM A2K018059 Study Program Magister Administrasi Education Program Graduate School of Teaching and Science Education Bengkulu University in 2020, 90 Page ABSTRACT This research is animed to evaluate the facilities and infrastructure of chemistry laboratory SMA Negeri 5 Bengkulu Selatan, witch includes space laboratory, furniture, appliances education, media education, materials consumables wear, and supplies another. This research is used qualitative approach. In the study of this process of evaluation facilities and infrastructure of laboratory chemicals is done by way of doing observation to laboratory chemicals SMA Negeri 5 Bengkulu Selatan and see the condition of the real by referring to the standard of facilities and infrastructure of laboratory chemicals SMA based Permendiknas Number 24 in 2007. So, conduct interviews with heads laboratory chemicals and viewed documents administrative support that exist in the laboratory chemistry. Result of the study showed that the space laboratory chemical SMA Negeri 5 Bengkulu Selatan has been used as a place of activities experiments or utensil laboratory obtained a score of 78,12 % to the category of good, equipment education obtain a score 75,71 % to the category of pretty, media education is already obtain a score of 100 % to the category of good, material discharged wear obtain a score of 80,24 % to the category of good, fixtures others earn a score of 50 % with categories of less well. There is still has a gap between the facilities an infrastructure of laboratory chemicals. The solutions that can be done with the gap this is the fulfillment of the facilities and infrastructure through the budgetary provision with needs of facilities and infrastructure of laboratory chemicals SMA Negeri 5 Bengkulu Selatan. Key word: Facilities and Infrastructure Laboratory of Chemistry

Build an Artificial Coral Reef Community Extension Project: An Impact Study

Coral reefs are ecologically important as they provide shelter and life support to the marine resources, sustain ecological balance, and human existence. Coral reef degradation is an ecological problem that needs human intervention and is considered a school’s social responsibility. The USANT College of Maritime Education and College of Engineering and Architecture rationalized social responsibility in partnership with the Bureau of Fisheries and Aquatic Resources (BFAR) and the Philippine Coast Guard Auxiliary (PCGA) and the barangay Pararao, Balatan, Camarines Sur, Region V, Philippines. The researcher used the Impact Evaluation and Study Design substantiated by an FGD and Underwater Diving of BFAR marine specialists to ascertain the impacts of the artificial coral reef project in drawing environmental awareness and determine the actual effect of the artificial coral reefs as shelters and spawning sites of fishes. Findings reveal that communal participation in safeguarding the vicinity of the reefs emanating at the barangay level is evident; the community folks had gained an understanding of the role of coral reefs in the ecosystem and school of fishes shoaled in the vicinity. Thus, this coral reef project drew positive attention, reduced minimalistic attitudes, and increased environmental awareness. The artificial reefs now serve as natural habitats. Active partnership and participation of the stakeholders and the provision of budget are imperative to sustainable project implementation.

Problems of budgetary provision of municipal budgets (on the example of the Samara City District)

Problems of budgetary provision of municipal budgets (on the example of the Samara City District)

Effect of Management Information Systems on the Effectiveness of Internal Audit in the Public Sector in Kenya

Governance and core business strategy view internal auditing as vital management tool which focuses on internal controls and monetary assessment. The Kenyan government is grappling with inefficiencies, wastage of resources, fraud, corruption and non-achievement of value for money which calls into question the role of internal auditing in management of resources. The purpose of the study was to investigate the effect of management information system on the effectiveness of internal audit in the public sector in Kenya, a case of the National Treasury. To achieve the above objective, the study was guided by the system theory in an attempt to explain the phenomena under study using descriptive research design. A sample of 139 internal auditors were selected from a target population of Three hundred and ninety-five (395) internal auditors drawn from the National Treasury in Kenya using stratified random sampling technique. Data was collected through online questionnaires sent through emails. The Descriptive statistics and regression analysis showed that management information system (adjusted R=.70) has a positive and significant effect on the effectiveness of internal audit. Further the descriptive findings supported the notion established by other studies that information system plays a vital role in ensuring efficiency and effectiveness of an organization’s operations. Despite of the positive contribution that management information system can provide to an organization, this study found out that the internal auditors in the national treasury have not yet embraced the use of technology in their function and very few of them have been trained on the use of IFMIS which is the information system expected to be used by public entities in Kenya. On the basis of this findings the study recommends that there should be adequate budgetary provision for the requisite equipment, networking and reliable internet for easier communication and faster response as well as for proper training of the internal auditors on the use of IFMIS. These would streamline governance processes, management of risk and control systems and assisting management improving operations of organization. Internal audit effectiveness Governance Management information system DOI: 10.7176/RJFA/11-17-12 Publication date: October 31 st 2020

Probing the Existence, Credibility and Implementation of Occupational Health and Safety Practices in Paramilitary Organisations in Nigeria

Occupational Health and Safety Management is an area that is concerned with ensuring the safety, health and welfare of people engaged in work. Workers in paramilitary organisations in Nigeria are much more likely than their counterparts in other agencies to be exposed to poor working environments, health and environmental hazards. To this end, the need to assess the level of implementation and problems of health and safety practices in paramilitary organisations in Nigeria becomes very paramount. The major objective of this study was to the assess occupational health and safety policies and programmes in paramilitary organisations in Nigeria. The study observed that the strategic problems of occupational health and safety in these organisations are ineffective monitoring and enforcement of occupational health and safety policies and inadequate budgetary allocation. The study recommended that adequate budgetary provision should be encouraged and officers should be adequately trained to enable them take proactive measures.

THE IMPACT OF INTERGOVERNMENTAL TRANSFERS ON THE FINANCIAL SECURITY OF THE CONSTITUENT ENTITIES OF THE RUSSIAN FEDERATION

The research focuses on the mechanism of inter-budget transfers in the budget system of the Kemerovo Oblast. The evolution of inter-budgetary relations of the RF is discussed, models of separating the powers are given, implementation of the regional budget and that of municipalities are analyzed, and the role of inter-budget transfers in leveling budgetary provision is revealed. The research aims to identify promising areas for strengthening regional and local budgets in the Kemerovo Oblast. The crucial method is to analyze the structure and dynamics of the budgets of the Kemerovo Oblast and its municipalities, as well as to look into inter-budget transfers. The dynamics and structure of intergovernmental transfers are investigated using economic and statistical analysis. Based on the results, an assessment is made of the existing model for implementing the mechanism of inter-budget transfers, the directions for reforming this mechanism are stated, and sources of increasing the revenue side of budgets are identified to reduce the dependence of the regional budget on the federal one.

BUDGET ASPECTS OF FUNCTIONING OF SUBFEDERAL AUTHORITIES IN THE RUSSIAN FEDERATION

In this paper we identify the conditions of formation of the financial base of subjects of Federation, the technique of analysis of the structure, stability of budgets and efficiency of sub-federal budget policy. The purpose of the analysis is the elaboration of the methodical approach to the justification and evaluation of principles and criteria to strengthen fiscal capacities of regions within sub-federal fiscal policy. The study used a system approach, comparative and regression analysis. Performed complex calculations on materials of subjects of RF for 2018 has revealed features of the forming of revenues of regional budgets, as well as to assess the impact of fiscal policy on the federal levels of government on incentives for economic development of the territories. Results of the study can be used in studying the possibilities for the improvement of fiscal policy in the direction of alignment and incentives of sub-national authorities to strengthen their own revenue base. The methodical approach to the study of the influence of sub-federal fiscal policy on territorial development made it possible to characterize the inter-governmental fiscal relations at the sub-national level in terms of overcoming the asymmetry in the budgetary provision of regions, as well as detect the presence of incentives for regions to increase tax and nontax revenues. It is concluded that the improvement of inter-budgetary fiscal relations should include measures to strengthen the own tax capacity of sub-national level. In addition, the measures to prevent the direct relationship between the actual and predictable revenues and expenditure budget and the amount of received grants for leveling the budget supply are necessary.

Analysis of the distribution of equalizing grants for budgets of constituent entities of the Russian Federation

In the system of inter-budgetary relations in the Russian Federation, subsidies for equalizing the budget provision of regions take priority. The article analyzes their distribution, mainly for the subjects of the southern and North Caucasus Federal districts, as regions with the lowest budget security. The authors put forward proposals to improve the efficiency of the distribution of equalizing subsidies to the budgets of the Russian Federation’s constituent entities.

On Constitutionalizing a Balanced Budget

Do constitutional rules that mandate a balanced budget promote fiscal discipline? Although such rules are at the heart of austerity debates across the world, we know surprisingly little about their consequences. We leverage original data on constitutional budget provisions and analyze their effect on governments’ primary budget balances. We find that constitutional rules that require balanced budgets are robustly associated with fiscal discipline. The constitutional effect remains even after controlling for statutory balanced-budget rules. Furthermore, the effect strengthens as constitutions become more difficult to amend and under conditions of borderline solvency—two implications consistent with a constitutional impact. The results will be surprising to those who appreciate both the strong pressures against fiscal discipline and the creativity of governments in devising strategies to evade spending limits. These findings provide a reference point for policy debates surrounding financial crises in many national contexts.

A review of environmental, social and health impact assessment (Eshia) practice in Nigeria: a panacea for sustainable development and decision making

Local participation is always beneficial for sustainable action and environmental problems resulting from urban implementation due to the failure of social and institutional change necessary for a successful transformation of rural life to urban life ahead of the rapid movement of the population. Despite good legal practice and comprehensive guidelines, evidence suggests that Environmental Impact Assessment (EIA) or more broadly Environmental, Social and Health Impact Assessment (ESHIA) have not yet been found satisfactory in Nigeria, as the current system amounts to duplication of efforts and cost. However, ESHIA has been developed and integrated to help manage project activities, facilities, and operations sustainably, so that both economic and ecological profits are accrued (sustainable development) or ensure that any development project does not result in excessive deterioration of and/or the irreversible adverse effect on any component of the environment – a recite for sustainable development. A literature review was done by using a variety of search engines including Research Gate, Google Scholar, Academia, Mendeley, SSRN search strategy to retrieve research publications, “grey literature” and expert working group reports. The thrust of this study is to evaluate the potential benefits of ESHIA as a tool for sustainable environmental development. The evaluation and implementation of EIA are one of the strengths of these tools. Indeed, EIA is the first and foremost management tool employed to help mitigate adverse, potential, and associated impacts of proposed major developments in our environment. EIA is a regulatory requirement that is efficiently used to improve performance, project design, enhancing decision-making, and facilitating policy programs in a sustainable environment. An evaluation of the EIA systems reveals several weaknesses of the EIA system. These include the inadequate capacity of EIA approval authorities, deficiencies in screening and scoping, poor EIA quality, insufficient public participation, and weak monitoring and erratic government policies. Overall, most EIA study rarely meets the objectives of being a project planning tool to contribute to achieving sustainable development and mitigate the impact of the development project. The study recommends some directions for the future to ensure that entire content of the EIA are religiously implemented, review the existing EIA act, increase the expertise of EIA consultants, create a liaison office with an international organisation and with sister agency, ESHIA must enjoy Improved budgetary provision, time latitude, spatial contexts and methodological improvements for outcome measures to achieve results that are relevant to sustainable development by improving project design, enhancing decision making and facilitating policy programs.

Effect of youth empowerment programs on youth unemployment in Kaduna south local government area of Kaduna state

The study focused on empowerment programs on youth unemployment in Kaduna South LGA of Kaduna State, Nigeria. Unemployment is a major problem ravaging Nigeria’s population today and youths are worst hit by it. In an attempt to harness the potentials of youths and address the problem of unemployment, Kaduna South LG in collaboration with Kaduna State government introduced skills acquisition programs to empower youths of the area. Against this backdrop, the study examined effect the programs on youths in terms of empowering them to be economically productive and be self-reliant. The study, a survey research generated its data through the conduct of interviews with coordinators of the programs and administration of questionnaires to beneficiaries. Data generated were analyzed using descriptive statistics to answer the research questions while Spearman rank correlation was used to test hypotheses. Results show that though a sizeable number of beneficiaries (youths) of the programs are now productively engaged and self-reliant as their income level have risen visibly and can now afford basic necessities of life to some extent. However, challenges of inadequate funding, shortage of qualified and experienced trainers and lack of soft loans were encountered. On this basis, the study recommends adequate budgetary provision, engagement of adequate qualified and experienced trainers, provision of soft loans and increased commitment of Kaduna South LG to ensure continuity.

Economic analysis of port development project (case study: Belawan Port Medan)

Belawan Port is one of the most important ports on the island of Sumatra. Port conditions are currently only able to load ships with a maximum draft of 8.9 m for normal water level conditions. This condition greatly limits the productivity especially for large ships. Therefore, the access channel deepening project is proposed to improved loading and unloading activities. This study was conducted to assess the benefits received from the project. The study was conducted with the parameters EIRR (Economic Internal Rate of Return), NPV (Net Present Value), and PI (Provitability Index). Furthermore, it also conducted a study to make the Port of Belawan port become sustainable. After analysis, the value of EIRR is 23.53% and NPV is 622,586,691 USD, and PI is 3.99. These results showed that the project has the proper parameters even when the sensitivity analysis I done with the benefit reduce to 70% and cost at fixed. But to get a sustainable port predicate still needed some adjustments, especially in terms of preserving the natural environment in which the parameter is still below the standard. Necessary measures such as the provision of a special budget for green port adjustment programs and policies and the provision of facilities to support the program.

Оrganizational and methodological bases for improving the planning of state budget expenditure on the social protection of families with children

Introduction. The fulfillment of social obligations of the state and realization of the constitutional rights of citizens for social protection are possible provided that a sound social policy and effective use of budgetary resources aimed at the realization of its goals are implemented. In view of this, there is an urgent need for an in-depth study of the theoretical and practical bases for the implementation of expenditures of the State and local budgets of Ukraine for social protection of the population, substantiation of expediency and development of recommendations for improvement of this process. Methods.The theoretical basis of the research is the scientific development of domestic and foreign scientists on public finance and social policy. The following methods of scientifick nowledge were used in the research: induction and deduction, analysis and synthesis, comparison, generalization, associations, analogies and others.The purpose is evaluation of the state of budget financing of social protection of the population in Ukraine, identification of the main problems and development of proposals concerning improvement of budget expenditures of the state for social protection of families with children in the context of ensuring inclusive sustainable development of the state. On the basis of the analysis and evaluation of the state of budget provision of social protection of the population in Ukraine, the main problems of its organization have been defined in the article. The necessity has been grounded and the directions of improvement of the order of realization of the state budget expenditures on social protection of the population have been substantiated. Conclusions. In order to ensure the realization of social rights of citizens, the scientific and methodological approach to improving the planning of the state budget expenditures for social protection of families with children has been proposed, which foresees changing of the order of state assistance at birth of a child, taking into account certain parameters (the value of the statutory / actual minimum subsistence level for children up to 6 years of age and for able-bodied persons, the number of children under 3 years of age with one recipient of state aid at birth of a child; the number of recipients of the stated aid) and allows to improve the efficiency of spending of budgetary resources. Discussion. Theprospectoffurtherresearchistodevelopmeasuresaimedatensuring a de centstandardoflivingforallcitizens.