Expenditure Items Research Articles

Direct Costs of Care for Adults with Soft Tissue Sarcomas: A Population-Based Study.

Simple SummaryThis observational study provides a useful estimate of the cost of clinical pathways for soft tissue sarcoma at population level. Analyzing the drivers of the costs of a given illness emerging from these data could support the development of dynamic models for assessing cost-effectiveness based on real-world observations.The clinical treatment of soft tissue sarcoma (STS) has evolved substantially over the last decade. This population-based cohort study based on real-world data included all incidental STS recorded by the Veneto Cancer Registry in 2017. Data on hospital admissions, emergency department and outpatient visits, drug prescriptions, and use of medical devices within two years from STS diagnosis were obtained from administrative databases. The average per-patient real-world costs over this two-year period, in total and by single expenditure item, were calculated and stratified by stage of disease at diagnosis, tumor histology and tumor site. The mean total cost per patient amounted to EUR 16,793. A higher TNM stage at diagnosis was associated with higher healthcare costs, as follows: compared with stage I, the average total cost per patient was 1.32, 2.18 and 3.36 times greater for stages II, III and IV, respectively. Hospital stays generated the greatest costs (averaging EUR 7950 per patient), followed by outpatient visits (mean EUR 3947 per patient) and drug prescriptions (mean EUR 3664 per patient). Given the paucity of population-based studies, the present results can serve as a reference for further cost-effectiveness analyses on care strategies for patients with STS.

Useage of Budgetary and Accounting Data for Financial Planning in Time of Crisis: The Case Study of the Czech Republic’s Ministry of Defence

Abstract The financial crisis, pandemic, and security crisis are moments that have accompanied Europe and the world in recent years. For each of them, the implications for defence budgets are evident. In the light of the experience of recent years, it is necessary for the government to be prepared and able to predict and appropriately decide which public funds can be temporarily given up in favor of a specific situation, and what effect this decision will have. However, ensuring the reallocation of these funds within public budgets further increases the pressure on their proper management, taking into account economic rationality. Therefore, the paper presents the perspective on the efficiency of planning and budgeting in the selected example of the Ministry of Defence of the Czech Republic (MoD CR) expenditure item in the period of time 2007–2022. The analysis of these data reveals significant shortcomings, despite the real disposal of economic and managerial tools that should purposely prevent them.

Factors associated with the utilization of community-based health services among older adults in China\u2014an empirical study based on Anderson\u2019s health behavior model

Taking the modified Anderson health behavior model as the analysis framework and relying on 1136 empirical research data of S District in Foshan City, Guangdong Province of China, this study explores the influence of predisposing factors, enabling factors and need factors on the utilization of community-based health services among older adults in China. The results show that three variables have a significant impact on the use of family health services, which are whether the pension is the main source of living, income surplus, and major expenditure items. Seven variables have a significant impact on the use of preventive health services, which are household registration type, the basic endowment insurance coverage, the nature of the working unit before retirement, the self-rated health status, chronic diseases, self-care ability in daily life, and preventive health care needs.

THE QUALITY OF EXPENDITURES FOR THE PRODUCTION OF CROP PRODUCTS AND ITS IMPACT ON CONSTRUCTION ACCOUNTING

In Ukraine, in recent years, there has been a tendency to expand the market of organic crop production, which is one of the main directions of the formation of the domestic economy. Organic crop production is a production management system, the main goal of which is to grow ecological and safe products without harming the natural environment. The specifics of the industry affect quality management in the part of production. In this regard, it was established that the most significant items of expenditure require detailing in order to control the objectivity of cost formation and establish a reasonable price for organic crop production. The article describes trends in the development of organic production of plant products, analyzes the state of the organic market in Ukraine compared to the leading countries of the world. Approaches to the interpretation of the economic essence of quality costs were studied and it was proposed to consider them as a set of preventive measures to ensure and improve the technical characteristics of products in order to increase the volume of sales on the market. It is proposed to detail the quality costs of production (seeds, fertilizers, fuel, labor wages, shortages in production) on sub-accounts of the second and third levels of accounting. In addition, we consider it expedient to single out not only the costs of production, but also the quality of organic crop production in terms of the implementation of control measures; confirmation and improvement; sale of products; conducting research and development. It was determined that these implementations will contribute not only to meeting the informational needs of users, compliance with the technological process of production, but also to optimizing costs to establish a justified price in order to increase the consumption of products in the domestic and foreign markets.

Pelatihan Pengelolaan Keuangan Rumah Tangga Mikro Pada Ibu-Ibu PKK Dengan Metode “COPLO”

The training program for micro-household financial management for peer-to-peer women using the “COPLO” method aims to provide explanations to PKK mothers about the urgency of planning and managing micro household finances, providing explanations to PKK mothers about the allocation of posts micro household finances that must be spent every month, starting from various sources of income to expenditure items, and providing training on the COPLO (Commitment to Envelope) method to make it easier for PKK mothers in managing micro household financial conditions every month . The results show that this program is very relevant to the conditions of partner needs in the field and can be implemented according to the planned event rundown. Based on the results of the evaluation of 30 participants who have participated in this activity, it can be concluded that there were 20 pre-activity people (66.67%) PKK RT. 05/06 women did not carry out directional financial management, and did not make an allocation of expenditure items each month. 90% of participants did not know about the COPLO (Commitment to Envelope) method related to household financial management. After the activity, the training participants began to understand the importance and benefits of allocating monthly expenditure items using the COPLO method, and participants began to try to apply the COPLO method for household financial management.

Accounting for capital investments for planting and costs for growing fruit and berry permanent plants and vineyards

Capital investments for laying orchards and vineyards are essentially costs that must be grouped by elements and items for accounting purposes. Therefore, this article proposes a list of capital expenditure items for planting fruit and berry crops and vineyards, as well as current costs for their cultivation. The issues of accounting for these costs, accounting for the adoption of mortgaged orchards and vineyards as fixed assets, as well as accounting for products received from young fruit and berry crops and vineyards that have not reached the age of normal fruiting are disclosed. A method is proposed for determining the fair value of orchards and vineyards, as well as taking into account the results of their revaluation, uprooting and depreciation.

Results of medical and economic efficiency assessment of the gastroduodenite prevention program for retirement age patients with essential arterial hypertension, which took part in the program "Affordable medicines"

The medical and economic effectiveness of approaches to the prevention of gastroduodenitis in patients of retirement age with essential hypertension has been insufficiently studied. This fact necessitated this study. A combined (retrospective-prospective) study of gastroduodenitis prevention programs for retirement age patients with essential hypertension who are taking drugs under the "Affordable Medicines" program was conducted. A new theoretical model for assessing the medical and economic effectiveness of the gastroduodenitis prevention program in patients with essential hypertension with key parameters "incremental cost – effectiveness ratio" (ICER) and "incremental benefit – cost ratio" (IBCR) has been developed. The effectiveness of the proposed program was evaluated. The main factors of lifestyle and treatment that affect the development and exacerbation of gastroduodenitis in this category of patients are identified. The risks of gastroduodenitis due to non-steroidal anti-inflammatory drugs, the presence and absence of compliance, age and sex of patients, living alone (without a family), which indicate ways to improve prevention programs and determine the nature of recommendations for patients on lifestyle and treatment of hypertension. Evaluation of the effectiveness of the proposed prevention program on the criteria of ICER and IBCR allowed to determine the positive additional effect of participation in the reimbursement program, compliance, male gender, identified patient income levels at which increasing costs of prevention programs has greater economic effect. It is recommended to use the results of the study to improve the programs of prevention of hypertension in patients with hypertension at the stage of primary health care, including the cost of individual items of expenditure of the program "Affordable Medicines". Keywords: prevention program, risk, clinical and economic evaluation, costs-effectiveness, essential hypertension, gastroduodenitis.

Global Trends and Effects of Fiscal Policy in 2021

The coronavirus pandemic in 2020 had a negative impact on the state of the Russian economy and the consolidated budget of the Russian Federation. At the same time, the budgetary system of the Russian Federation is sufficiently resilient to such external shocks. In 2020, borrowed funds from the domestic market were used to finance the budget deficit, partly from the Sovereign Fund, the amount of which, however, did not change by the beginning of 2021. Despite the spread of new strains of coronavirus infection and the relatively low level of vaccination in Russia, the recovery of the global economy and rising commodity prices contributed to a significant increase in consolidated budget revenues. At the same time, a policy of budget consolidation was pursued – those items of federal budget expenditures that unexpectedly increased in 2020 (primarily healthcare spending) were subject to reductions. The beginning of 2022 was marked by the emergence of new external shocks that significantly destabilize the economic and financial sphere of Russia. Now a certain level of budgetary stability has been achieved, which, among other things, will make it possible to solve new targets of the population and businesses support, but this is not enough in the medium term. Directions for operational measures of fiscal policy to restore the sustainability of public finances in the current environment are proposed.

Switch from public to private retail pharmaceutical expenditures: evidence from a time series analysis in Italy

ObjectivesTo analyse trajectories of retail pharmaceutical expenditures from 2010 to 2019 in Italy to investigate whether there was a switch from public to private expenditure, how the composition of private...

The impact of cost-sharing on prescription drug demand: evidence from a double-difference regression kink design

Pharmaceuticals represent the third-largest expenditure item in health care spending in the OECD countries, and cost growth is around 5% per year in many OECD countries. One possible way to contain the rise in pharmaceutical spending is the use of cost-sharing schemes that makes insured individuals directly bear parts of the cost of a drug. This study estimates the price sensitivity of demand for prescription drugs using data on all prescription drug purchases from a random sample of 400,000 Swedes followed from 2010 to 2013. We use a regression kink design (RKD) by exploiting the kinked Swedish cost-sharing scheme to assess the price elasticity. Further, since the cost-sharing scheme has changed over time, we also use a double-difference RKD to account for potential confounding nonlinearities around the kink. Our results indicate that the standard RKD results are biased and exaggerate the price sensitivity. Our preferred double-difference RKD specifications show no or minor price sensitivity (95% CI price elasticity from − 0.12 to 0.02). The results are similar in several sub-group analyses across age groups, sexes, and income quartiles.

Foreign Value Added along the Consumption Distribution

We measure the share of foreign value added embedded in the domestic consumption expenditure of the Italian household sector as a whole and of households along the distribution of consumption expenditure. We find that for each euro spent for consumption by households, almost irrespective of their affluence, about 20 to 40 cents remunerate foreign production factors; around two fifths of this foreign value added originate in other euro-area countries. Because of their heterogeneous bundles, households consume foreign value added through different expenditure items; less affluent ones do so through price-inelastic varieties and necessities.

ФОРМУВАННЯ ВІТЧИЗНЯНОЇ СИСТЕМИ УПРАВЛІННЯ ПЕРСОНАЛОМ У СУЧАСНІЙ ПАРАДИГМІ РОЗВИТКУ НАЦІОНАЛЬНОЇ ЕКОНОМІКИ

The article examines the features of the formation of the domestic Personnel Management System in the modern paradigm of national economy development. It is established that the problem of creating a balanced personnel management system that would simultaneously take into account the features of the functioning of an individual business entity and, at the same time, meet the latest trends and best international practices, to a greater extent lies precisely in the plane of the lack of specific conceptual approaches in this area. It is proved that the essence of this problem lies in the fact that most managers of enterprises still consider personnel costs as an item of expenditure, but should be perceived as an item of long-term investment, the economic effect of which the enterprise will receive gradually in the long term. The article outlines the main functional subsystems that should be contained in the structure of an Integrated Personnel Management System in order to successfully achieve the goals and objectives assigned to it. The necessity of defining and formalized generalization of conceptual approaches that will take into account and reflect as fully and accurately as possible the traditional specific features of the functioning of domestic enterprises in all their totality and diversity is argued. This is due to the complexity or even inexpediency of applying existing models of Personnel Management Systems in their basic unchanged form at domestic enterprises, since failure to take into account these features at best will lead to an imbalance of the management system from the inside, creating significant obstacles to its optimal operation and making it vulnerable to the influence of the external environment, and at worst – to a violation of functional relationships within the system and even to the destruction of its integrity. The main guidelines that must be followed when building a modern HR management system are formalized and described in detail. It is proved that the key to successful development of the enterprise in market conditions is the need to make a transition from the concept of traditional archaic to modern Personnel Management, and the best foreign experience is, in fact, indispensable in the development of new and improvement of existing personnel management systems, which must necessarily take into account the specific features of the functioning of each individual economic entity.

ПРОБЛЕМЫ РАСЧЕТА НАЛОГОВОЙ БАЗЫ ПО НАЛОГУ НА ПРИБЫЛЬ В РОССИЙСКИХ КОММЕРЧЕСКИХ БАНКАХ НА ПРИМЕРЕ ПАО «ВТБ БАНК»

The paper shows the fiscal role of taxation of credit institutions, which currently has substantial significance for the Russian budget as commercial banks perform the significant taxes-and-dues payments to the Russian budget. The authors analyzed the structure of taxes from commercial banks to the federal budget and determined the role of income tax in the structure of taxes paid. The paper contains the analysis of the dynamics of VTB Bank (PJSC) expenses on the income tax payments, specifies the deviation of the estimated income tax rate from the effective one. The authors characterized the income and expenditure structure of VTB Bank to calculate income tax based on financial statements and specified the most important items of income and expenditure affecting the income tax payment. The reasons for reducing the income tax amounts of VTB Bank (PJSC) are determined. The authors conclude that income tax is the main tax expenditure item. This conclusion is confirmed based on the analysis of VTB Bank’s financial statements. The study identified the decrease in the level of profit and, accordingly, the income tax paid by the bank starting since 2017. The analysis of VTB Bank income and expenditure items found that the income items related to the calculation of loss provisions, as well as the items related to the accounting of the financial result from transactions with financial instruments had a significant impact on the amounts of the taxable income tax base. The study identified that the introduced IFRS 9 standard, which began to be used by commercial banks in Russia in 2019, influenced these items.

The behavior of students as a social and educational tool: on the basis on the materials of the warsaw women’s progymnasium at the beginning of the 20th century

The historical experience of the use of the means aimed at the perfection of the individual through upbringing and education in school practice becomes relevant due to the transformation of values and ideals of the postmodern society. The task is to study the behavior of female students as a marker in the work of the Warsaw Women’s Progymnasium. The microhistorical approach has been chosen as the method in order to deepen the gender aspects of schooling. It has been proven that the socio-professional direction of female gymnasium education caused the democratization of the student contingent. Assistance to students from low-income families was a separate item of expenditure in the budget of the Warsaw Women’s Progymnasium. The criteria for its allocation were excellent behavior and satisfactory academic performance of female candidates. It has been revealed that the institution practiced financial support for gymnasium students who failed in certain subjects. Pedagogical conditions of this were excellent behavior and diligence of students, embodied in the improvement of their own previously unsatisfactory results. It has been found that the institution had to ensure the proper academic performance and socialization of female gymnasium students in accordance with the normatively approved rules. The Pedagogical Council of the Warsaw Women’s Progymnasium was unanimous regarding the inadmissibility of violations of discipline by students. Deception, restless behavior, carelessness, repeated lateness, impudence of female gymnasium students was punished by declining the behavior score. The announcement of a severe reprimand on behalf of the Pedagogical Council of the Progymnasium was applied to incorrigible violators of the standards of behavior. Accustoming to conscientiousness was an important component of the general competences of a gymnasium student and a criterion basis for support in case of social insecurity.

STATE PENSION INSURANCE IN UKRAINE: MODERN CHALLENGES AND DIRECTIONS OF REFORM

Introduction. Reforming the pension system in Ukraine is associated with the need to introduce a second funded level of pension insurance in the face of a steady deficit of the Pension Fund, the presence of significant shortcomings in the mechanism for calculating pension payments that do not depend on the volume of contributions paid for compulsory state pension insurance of the level of pensions, the level of which in the conditions the constant rise in prices for essential goods and services causes the impoverishment of the population. The purpose of the article is to conduct a comprehensive analysis of the domestic practice of generating budget revenues for the Pension Fund of Ukraine and spending in the context of permanent changes in the country, identify the main trends and challenges and determine the main directions for reforming the pension system of Ukraine. Results. An analysis was made of the domestic practice of generating budget revenues for the Pension Fund of Ukraine in the context of a reduction in incomes of the population due to quarantine measures due to the spread of COVID-19, job losses, crisis phenomena in the country's economy, as well as additional items of expenditure of the Pension Fund budget aimed at material support of citizens retirement age. The shortcomings of the current practice of functioning of the solidary system of pension insurance are identified. Conclusions. Substantiated proposals for the effective implementation of the second funded level of the pension insurance system in Ukraine. It has been determined that the combination of a solidary and funded pension insurance system in today's conditions is the best option, since it will diversify various types of risks and provide basic types of pensions.

Increasing the durability of pavement on operational steel spans by reinforcement with composite materials

Bridge structures are an integral part of any country’s road network. The durability of bridges is greatly influenced by natural and climatic impacts and vehicles travelling over them. An element directly interacting with these external factors is a bridge deck pavement, therefore it is the deck pavement that largely determines the technical condition of a structure. Extending the service life of deck pavement is an urgent issue, as the repair of its surface is among the major expenditure items for the maintenance of bridge structures. The nature of deck pavement operation is determined by the parameters of subgrade it is arranged on. The most widespread design of a deck on steel bridges is an orthotropic slab with certain characteristics of deformation under loading. The article provides the results of diagnostics for the asphalt concrete surface state on several steel bridges with the orthotropic deck slab operating under different conditions. The specific features of defects development caused by high deformability of asphalt concrete on orthotropic slabs are shown. The results of theoretical and field studies aimed to decrease this deformability by embedding the polymer composite geonet into the asphalt-concrete mixture are presented. The results obtained show that the deck reinforcement with composite materials contributes to increasing the durability of structures and prolonging their operational period between repairs.

Women at work: Gender quotas, municipal elections and local spending

Gender quotas should foster women's presence in politics, which in turn may affect local policymaking. This paper investigates this mechanism, considering indicators of municipality spending in Italy as relevant policy outcomes. For identification, we rely on the time and geographic variation in the introduction of a gender quota reform by Law 215/2012. The reform affected gender composition of candidates in Italian municipal council elections, resulting in an increase of the share of female councilors of about 13.9 percentage points. Using the reform as an instrument, we estimate that a one percentage point increase in female participation in councils rises expenditure for local security by about 1% and reduces administration costs by a comparable amount, whereas evidence on the impact on other local expenditure items is mixed and not significant. Estimated effects are associated with compositional changes in terms of employment status of female councilors and are robust to endogeneity issues, to relevant sample selections and to the implications of confounding policies.

Expenditures of Rural Societies and Volost Boards in the 1880s – 1890s (Based on the Materials of the Middle Volga Region)

Introduction. The comparative analysis of the expenditure part of rural and township budgets of the Middle Volga provinces in the 1880s – 1890s is presented. Materials and Methods. The study is based on the comparative method. Quantitative, problem-chronological, system analysis and structural methods were of auxiliary importance. Results. The comparison of data on the Middle Volga provinces shows that in the 1880s – early 1890s, the mundane expenses of rural societies were twice as high as the costs of the volost boards. A significant part of the worldly fees went to pay employees of volost boards; much more modest funds were allocated to representatives of peasant self-government bodies, and, in their totality, these funds were steadily declining at the end of the XIX century. Discussion. In many areas of the Middle Volga region in the 1890s, rural electors did not receive any payment at all. The item of expenditure of local self-government bodies designated as “other expenses for the management and conduct of all kinds of public affairs”, which included the costs of renting apartments for officials, paying for the travel of officials and elected officials, delivering taxes to the treasury, the costs of conducting court cases, hiring servants and accounting officials was quite noticeable for rural societies at the very beginning of the 1890s, but gradually decreased. The amounts spent under this article by rural societies significantly exceeded the volost ones. During the period under review, the protection of public safety and fire-fighting measures were financed mainly from the fees of rural societies. An important component of the “mundane budgets” were the so-called “agricultural expenditures”, which included a wide range of operations aimed at organizing agriculture and animal husbandry. Conclusion. The reform of taxation and the system of local self-government in Russia in the 60–70s of the XIX century provided rural societies with wider opportunities for spending funds to meet urgent needs. A certain independence in the approval of expenditure items can be traced in the specifics of the costs of individual volosts and rural societies of the Middle Volga provinces. Allocating a significant part of worldly fees for payments to employees of volost boards, the peasantry preferred to minimize their own expenses on self-government bodies. The costs of “managing and conducting all kinds of public affairs” were quite palpable for the villagers at the very beginning of the 1890s, but also gradually decreased.

Public finance as a component of the financial system

The article focuses on the analysis of the dynamics and current state of development of public finances in Ukraine. Theoretical aspects of the public finance system are considered, namely: their essence, functions and structure, as well as the modern public finance system of Ukraine, its structure and components. Public finance is a key component of Ukraine's financial system, which owns more than half of all financial resources and includes various financial institutions that perform state functions. The multifunctionality of public finances determines their extensive structure, the main component of which is the State Budget. The implementation of the State Budget of Ukraine for nine years (2013-2021) as a key component of public finances was analyzed. The analysis of the revenue and expenditure part of the State Budget of Ukraine for four years (2018-2021) was conducted, and the shortcomings of the formation and use of budget funds were identified.The study identified the main problems and shortcomings of the public finance system of Ukraine, where the central place is occupied by problems with the formation and use of budget funds and inefficient functioning, resulting in persistent budget deficits, rising debt burden and tax pressure on the population. To eliminate the budget deficit, it is necessary to reduce the number of expenditure items and conduct careful control over expenditures. This paper has developed proposals to improve the state and efficiency of the public finance system, eliminate existing problems of revising and reducing the share of expenditures, increase revenue through non-tax revenues and give autonomy to local governments, which will reduce excessive centralization of the budget system and improve financial position of the state.

Justice and inequality in the household consumption in Russia and China: A comparative analysis

The authors conducted a comparative analysis of the household consumption in Russia and China on the basis of the reputable empirical information sources. The article focuses on the main trends and peculiarities in how households from each country differed in terms of the structure and level of consumption under dramatic transformations associated with market reforms. Inequality in consumption in Russia and China, which can be characterized as high or excessive, largely determines the overall situation with social inequality and significantly influences the development of state social policy in various fields. As for the most differentiating items of expenditure for both countries, those are groceries, durable goods, public utility payments, cultural activities and entertainment. After noting the effect that income has on consumption, which is undeniable, though differs in nature and degree, the authors focus on other factors of this type of inequality, in particular, on the territorial, regional and settlement-specific characteristics of consumption inequality in both countries. The authors argue that in Russia, there is significant regional inequality in consumption, while in China such inequality is more settlement-specific; there are also differences in consumption inequality between urban and rural areas, which contribute to the overall situation with social inequality. In China, urban household expenditures are growing much faster than those of rural households, while in Russia the difference is not that pronounced. That said, the share of spending on groceries in the structure of expenditures is decreasing more rapidly in urban China, and compared to Russia, there is a smaller gap between urban and rural areas. At the same time in China, consumption inequality as a result of age and class differences is a much more acute issue, while in Russia, the differences caused by intensifying economic stratification seem to be a more important factor of inequality.