Supply Of Services Research Articles

Research on The Times Value of Village Public Sports Space Planning: Theoretical Logic, Practical Approach and Big Data Application Exploration in The Background of Rural Revitalization

It is the key to the implementation of the rural revitalization strategy and the inevitable way to use big data to help the spatial planning of village sports, improve the efficiency of spatial allocation of resources, and promote the high-quality development of rural sports. This paper mainly adopts research methods such as literature materials and logical analysis to explore the Times value of village public sports space planning, expound the theoretical logic and practical difficulties of village public sports space planning, and then propose practical approaches and big data application exploration. The research finds that the Times value of village public sports space planning is reflected in the aspects of increasing the effective supply of public sports space, stimulating the spillover value of public sports space, and satisfying the ardent yearning for a better life. Based on the theoretical logic of continuous co-construction, co-governance and sharing, dynamic improvement of suitable adaptation, long-term improvement of convenience and safety, and steady integration into livability and business. It is found that the planning of village public sports space is faced with such realistic difficulties as the imbalance of resource supply standards and allocation among villages, the weakening of residents' participation in planning, the lack of guidance in technical operation and planning layout, and the insufficient coupling degree between public sports space and village environment. It is proposed that the planning of village public sports space should follow the practice path of overall planning of inter-village sports service resource supply, mobilizing residents' enthusiasm to participate in spatial planning, enabling the layout and location of sports space with digital technology, and forming diversified public sports service supply.

Service Performance Measurement Using the Supply Chain Operation Reference Model in The Events and Travel Industry

Objective: This study aims to measure the performance of supply chain services using the Supply Chain Operation Reference (SCOR) Version 11.0 model in the events and travel industry. Design/Methods/Approach: The Supply Chain Operation Reference (SCOR) version 11.0 framework was employed to measure the performance of supply chain services. The performance indicators were assigned weights using the Analytical Hierarchy Process in Expert Choice Software. The performance achievements were marked using the traffic light system method, and an Action Plan was suggested for the company to improve its performance. Findings: The present study found 17 performance indicators consisting of 4 Plan performance attributes, 5 Source performance attributes, 3 Make performance attributes, 2 Deliver performance attributes, 2 Return performance attributes, and 1 Enable performance attribute. The weighting of each indicator resulted in the weight values for each activity from highest to lowest order, namely, Plan (0.317), Enable (0.297), Deliver (0.225), Source (0.95), Make (0.44), and Return (0.22). The performance measurement using a scoring system with the "larger is better" method and marking achievements through the traffic light system resulted in the company's aggregation value of 78%, indicating that the company still needs improvements in its supply chain service process even though the company's performance achievement is quite good. Originality: This research presents a new perspective on using SCOR-based performance measurement in service companies to become the basis for strategic decision-making and lead companies to achieve their competitive capabilities. Practical/Policy implication: The SCOR framework in every company business activity will provide a comprehensive view of the service supply chain as evaluation material for the company's service supply chain.

Ecosystem service multifunctionality and trade-offs in English Green Belt peri-urban planning

Green Belt policies govern peri-urban landscapes globally by restricting built development. Yet, they often have little consideration for the land within them. This is especially the case in England where ecosystem services are poorly accounted for in Green Belt policy, whilst also being viewed as a development obstacle, with few environmental and social benefits; a situation mirrored in peri-urban landscapes globally. Moreover, there is a significant research gap into Green Belts through the socio-ecological lenses of ecosystem services and multifunctionality, which allows populist discourses to go unchallenged. Using modelling and participatory mapping data this paper addresses this gap by quantifying the ecosystem service supply, trade-offs and multifunctionality of the North-East Green Belt, and the wider planning and policy implications. The results show that contrary to claims, Green Belts in England can and do provide multiple benefits to people when studied through these lenses. However, levels of individual ecosystem services and overall multifunctionality differ spatially within Green Belts resulting in opportunity areas as well as potential losses of ecosystem services from development. Areas of deciduous and coniferous woodland as well as key “green wedges” close to urban populations were found to be multifunctionality “hots-spots”, whereas arable and improved grassland provide notable “cold-spots”. Trade-offs were mostly from provisioning services. We argue that Green Belt policies explicitly and holistically accounting for ecosystem services could catalyse a multifunctional opportunity space for climate, nature and people in peri-urban landscapes. Additionally, our study demonstrates the conceptual merits of ecosystem service multifunctionality for planning.

PROSPECTS FOR THE DEVELOPMENT OF THE ELECTRICITY MARKET OF UKRAINE IN THE CONTEXT OF EUROPEAN INTEGRATION

The article is devoted to the problems of the transition of the Ukrainian electricity market to a new market model. Such a transition is due to the intentions of further integration of the energy markets of Ukraine and the EU. The transition to a new model of the electric energy market is accompanied by the appearance of new market participants, as well as new financial and economic relations between them. The purpose of the article is to study the theoretical provisions and systematize the main prospects for the development of the electricity market of Ukraine in the context of European integration. The article analyzes the current state of the electric power industry. It was revealed that more than half of the electricity in 2019-2020 was produced at nuclear power plants. The main consumers of electricity were the residential sector and industry. Systematized main problems of the electricity sector: significant role of the state in the market, lack of transparency in setting tariffs for electricity supply services, existence of debts of market participants and electricity consumers. Attention was drawn to the problem of debts of participants in the electricity market. Prospects for the development of the electric power sector in the context of European integration are highlighted: synchronization of legislation, diversification of energy supplies, implementation of a transparent price regulation mechanism. It is also important for Ukraine to use the EU's experience in creating a stable common energy market. The integration of the energy markets of Ukraine and the EU will contribute to the diversification of Ukraine's energy supply and the introduction of new technologies. This process will take place based on the internal energy market of the EU, which will promote investments, energy security and self-regulation in the market.

Exploring Profiles of Public Service Motivation Among Frontline Healthcare Workers During the COVID-19 Pandemic

Since the beginning of 2020, the COVID-19 pandemic has placed additional pressure on the supply of healthcare services. This study aims to explore profiles of public service motivation among healthcare workers during a pandemic. A total of 318 questionnaires were completed for two measurement times (T1, n = 171 and T2, n = 147). The study’s mixed-method design identified three profiles: (1) The devoted, (2) the disenchanted, and (3) the limited self-sacrificing. Results also revealed three main factors that may affect motivation in healthcare workers during the COVID-19 pandemic: (1) valorization, (2) leadership, and (3) job design. This study contributes to a better understanding of the organizational and human issues of motivation for public service during a pandemic.

Comparing three contract types to optimize profits in service firm – digital service platform relationships

PurposeThe importance of service firms cooperating with digital platforms is widely acknowledged. The authors study three contractual relationships (fixed-cost, cost-sharing, and profit-sharing) between service firms (specifically hotels) and digital platforms in a highly fragmented service supply chain to examine which of these contract types optimizes profits.Design/methodology/approachThe authors extend prior models analyzing the optimal expected total profit from the travel service firm (hotel)–digital platform relationship, providing new insights into each contract type’s ability to coordinate decentralized systems and optimize profits for both parties.FindingsThis study finds that fixed cost contracts cannot coordinate the decentralized system. Cost-sharing contracts can coordinate the decentralized system but only allow one channel profit split. In contrast, profit-sharing contracts may not always perfectly coordinate the decentralized system but support alternative profit allocations. Practically, both profit-sharing and cost-sharing contracts are preferable to fixed-cost contracts.Practical implicationsThe paper includes implications for travel service firm managers to consider when structuring contracts with digital platforms to focus on profit optimization. Profit-sharing contracts are most preferable when cost and revenue data are fully shared between parties, while cost-sharing contracts are preferable over fixed-cost contracts.Originality/valueThis study extends prior investigations into the utility of different contract types on the optimal profit of a travel service firm (hotel)-digital platform provider relationship. The research fills a gap in the literature concerning the contracts used in these relationship types.

Resource Scheduling Optimisation Study Considering Both Supply and Demand Sides of Services under Cloud Manufacturing

In cloud manufacturing environments, the scheduling of multi-user manufacturing tasks often fails to consider the impact of service supply on resource allocation. This study addresses this gap by proposing a bi-objective multi-user multi-task scheduling model aimed at simultaneously minimising workload and maximising customer satisfaction. To accurately capture customer satisfaction, a novel comprehensive rating index is introduced, integrating the actual completion cost, time, and processing quality against customer expectations. Furthermore, vehicle constraints are incorporated into the model to accommodate potential delays in transport vehicle availability, thereby enhancing its alignment with real-world manufacturing settings. The proposed mathematical model is solved using an improved three-stage genetic algorithm, which integrates the k-means algorithm and a real-time sequence scheduling strategy to optimise solution quality. Validation against alternative algorithms across various case scales demonstrates the efficacy of the approach in providing practical scheduling solutions for real-case scenarios.

Spatial–Temporal Pattern of Coordination between the Supply and Demand for Ecosystem Services in the Lhasa River Basin

Quantifying the spatiotemporal patterns of the coordination between ecosystem service supply and demand is vital for regional sustainable development. To reveal the dynamic pattern of the coordination of ecosystem service (ES) supply and demand in the Lhasa River Basin, we quantified the supply of the following four ESs using the InVEST model from 2000 to 2018: carbon sequestration (CS), water conservation (WC), habitat quality (HQ), and soil conservation (SC). Using socio-economic data, including land development degree, GDP, and population density, the ES demand was quantified. The ES supply–demand ratio (ESDR) and coupling coordination degree (CCD) model were used to evaluate the coupling relationship and coordination of ES supply and demand. The spatial autocorrelation analysis was used to determine the spatial correlation and changes in the ES supply–demand coupling coordination degree. The results indicate that the distribution of ESDR exhibited significant spatial heterogeneity. The area with ES supply far greater than demand was always in the upstream area of the Lhasa River, while the ES demand of Chengguan District far exceeded supply. Grasslands and forests were the main contributors to ESDRs, providing positive ESDRs for three services, SC, HQ, and WC, with a total proportion above 80%. From 2000 to 2018, the mismatch between ES supply and demand was gradually spreading upstream, while the upstream areas had a relatively high CCD. The spatial correlations of the CCD in the Lhasa River basin all showed statistically significant differences (p < 0.01). The high–high aggregation areas were concentrated in the northeast of the Lhasa River basin, while the low–low aggregation areas were centered around Chengguan District. This study provides reference values for optimizing the land use spatial patterns in ecologically vulnerable areas with the goal of sustainable development.

The comparison of spatial patterns and factors associated with healthcare provider knowledge in palliative care in various regions of China

As an integral part of the overall life cycle, it is crucial to ensure equity and accessibility to palliative care services at the end of life. The knowledge of healthcare providers has a significant beneficial impact on the quality of palliative care services. This study aimed to compare the nationwide geographic distribution of healthcare providers’ knowledge of palliative care at the provincial level in China and identify the possible factors associated with its geographic disparities. A descriptive cross-sectional study was conducted in all provinces (n = 29) that implemented palliative care pilot programs in China. Data were collected online using a structured questionnaire. The possible factors associated with healthcare providers’ knowledge including economy, demographics, and health, were explored by using exploratory regression and ordinary least squares. In addition, spatial autocorrelation was also examined with Moran’s I, LISA, and Geographically Weighted Regression. A total of 18,272 participants from 903 health institutions in 87 palliative care pilot cities were included across 29 out of 31 provinces in China. The average knowledge score (mean ± standard deviation [SD]) was 8.61 ± 2.85. A positive spatial correlation was observed in healthcare providers’ palliative care knowledge level in China. The high level of knowledge was significantly associated with fewer hospitals per 10,000 population (β = −0.384, 95% CI: −0.601 to −0.168, p = 0.001), more primary healthcare institutions per 10,000 population (β = 0.220, 95% CI: 0.032–0.407, p = 0.024), and more community health center visits (β = 0.259, 95% CI: 0.054–0.465, p = 0.016), with higher coefficients being observed in the northwest and northeast regions. This study suggested that the knowledge level of palliative care among healthcare providers nationwide was relatively low, indicating the existence of a disparity between the supply and demand of palliative care services. There may be regional disparities in palliative care services based on the substantial geographical variation in healthcare provider knowledge, emphasizing the necessity of tailored interventions targeting areas with the greatest need.

Input allocative efficiencies for operation and maintenance of rural piped water supply systems in highland areas of Vietnam

Strengthening the functioning of existing rural piped water supply systems is a critical strategy for ensuring household water security, particularly in water-scarce contexts. Improving operation and maintenance (O&M) of the systems is an important area of focus, commonly plagued by poor reliability and functionality over time. From an economic perspective, there is an opportunity to optimise O&M input efficiencies as a foundation for improved management. This paper presented challenges and opportunities to optimise O&M input efficiencies based on an analysis of water supply systems in Vietnam’s highland areas characterised by mountainous terrain and water scarcity. The analysis focused on state-based agencies for O&M given their mandate for restoring the inefficient systems and identified input norms for guidance on how to optimise O&M activities. We applied an input-oriented data envelopment analysis (DEA) model under constant returns to scale assumption to estimate technical, economic and allocative efficiencies. The results identified efficiency levels of 90%, 30% and 33% respectively. The study suggests a 10% reduction in general input amounts and identified efficient input target values reveal potential reduction rates for technical labour (12%), electricity (12%), as well as the technical and economic norms of technical labour (0.86 person- day∙(100 m3)–1 water sold) and electricity (0.53 kWh∙m–3 water sold). The policy implications for O&M state-based agencies include the adoption of input-based contracting mechanisms, while the government is encouraged to approve water tariffs and provide compensation based on input items to promote water service supply as a public good in water- scarce and challenging areas.

Investigating potential supply of ecosystem services in cultural landscapes through efficiency analysis

One of the paramount challenges in natural resource management revolves around the delicate equilibrium between the demand for and the supply of diverse Ecosystem Services (ESs) within a cultural landscape. Recognizing the centrality of cultural landscapes to human well-being, the sustainability of these landscapes hinges upon the health and stability of ecosystems that can effectively provide the required ESs. Over the long term, the sustainable supply of ESs is constrained by the potential supply of ESs. Understanding the potential supply of ESs is crucial for averting compromises to the ecosystems within a landscape. This article introduces a novel perspective on evaluating the ESs of a landscape by means of efficiency analysis. Instead of presenting the potential supply of ESs in absolute terms, we offer a comparative analysis of ESs' relative supply to associated management costs. In principle, the efficiency of Landscape Units (LUs) is defined as the ratio of the potential supply of multiple ESs to the costs associated with land use and land cover management. The resultant efficiency maps serve as hot and cold spot maps, revealing efficient ecosystem compositions that yield multiple ESs. This composition reflects management efforts, incorporating various management costs. Forests emerge as pivotal ecosystems in landscapes, delivering the most ESs at the lowest costs. These efficiency maps offer valuable insights for regional planners, enabling them to enhance the supply of ES in inefficient LUs by studying the ecosystem structure and associated costs of the most efficient LUs.

Patient Experiences of Community Pharmacy Medication Supply and Medicines Reconciliation at Hospital Discharge: A Pilot Qualitative Study.

(1) Background: As part of the Scottish Government's five-year recovery plan to address the backlog in NHS care following the COVID-19 pandemic, community pharmacies in Scotland are planned to provide a Hospital Discharge Medicines Supply and Medicines Reconciliation Service. We aimed to qualitatively explore patients' experiences with this new service. (2) Method: Adult patients (≥18 years age) who consented to participate in the Community Pharmacy Hospital Discharge and Medicines Reconciliation Service were invited for an interview within 21 days of discharge from hospital. Qualitative, one-to-one, semi-structured patient interviews were conducted by telephone and audio-recorded using Microsoft Teams®. The interview audio recordings were transcribed verbatim and underwent thematic analysis. (3) Results: Twelve patients were interviewed, evenly split by sex and with a median age of 62 years (range 36 to 88 years). Our analysis generated main five themes: patient engagement, stakeholder communication, practical factors, human factors, and comparative experiences. Many of these were interdependent. (4) Conclusions: Patients appreciated that the service ensured a quicker discharge from hospital. Good stakeholder communication, practical factors (including choice, location, and the realities of obtaining their medication from the community pharmacy), and a pre-existing and trusted relationship in their usual community pharmacy were the key factors that regulated the patient experience. Generally, patients were positive about the introduction of this new service. However, the lack of a previous relationship or trust with a community pharmacy, and previous experiences with medication supply problems were factors which had the potential to negatively impact patient experiences.

Vulnerability Analysis of Potable Water Supply and Sanitation Services in The Municipality of Rio Branco-Acre Applied to The Sunshine Regulation Model

Resumo estruturado – Objetivo: avaliar o desempenho e a vulnerabilidade dos serviços de água e esgoto no município de Rio Branco, Acre, no período de 2018 a 2019, aplicados ao modelo Sunshine. Referencial teórico: A realidade do saneamento básico no Brasil é marcada por desigualdades regionais e sociais na prestação dos serviços de abastecimento de água potável e sistema de esgoto. A fim de melhorar o acesso aos serviços de Saneamento Básico no Brasil, foi estabelecido o Novo Marco Regulatório, sancionado pela Lei nº 14.026/2020, atualizando a Lei Federal. A cidade de Rio Branco é marcada por um forte processo de diversificação da produção rural e de infraestrutura urbana marcando, fortemente, a dinâmica de implementação dos serviços de saneamento na cidade. Método: Foram utilizadas informações do primeiro ciclo de auditoria, conforme metodologia ACERTAR, dos serviços prestados pelo então Departamento Estadual de Água e Saneamento do Acre - DEPASA. A avaliação ocorreu com base nos indicadores de desempenho, em suas dimensões de acesso, eficiência e qualidade. Resultados e conclusão: As informações obtidas através dos indicadores analisados revelaram que a prestação dos serviços de água e esgoto em todas as dimensões avaliadas é insatisfatória, muito aquém do que se pretende para a universalização dos serviços, necessitando de um aperfeiçoamento no que tange aos mecanismos e procedimentos de avaliação e monitoramento dos serviços prestados.

A new multiscale collection and allocation framework for national ecological compensation funds based on ecosystem service supply and demand dynamics

To date, a clear model between ecosystem services (ES) and their beneficiaries has not been established, which reduces the possibilities of the implementation and effective use of ecological compensation. In this study, we constructed a “top-down” and “bottom-up” bidirectional framework for ecological compensation fund (ECFs) collection and allocation, by taking into account the supply and demand of ES. This framework focuses on how to (i) collect ECFs from consumers and (ii) distribute ECFs equitably to suppliers, (iii) and utilize the net ECFs of each administrative unit to improve the efficiency. We analyzed the ES and ECFs in 31 provinces, 333 prefecture-level cities, and 2844 districts (counties) in China from 2000 to 2020, and further classified the relationship between gross domestic product (GDP) and ECFs. Our research revealed that ES and ECFs exhibited a consistent upward trend over time, but displayed significant disparities and inconsistencies across different geographical areas. This analysis identified four distinct relationship modes between ECFs and GDP, serving as a valuable foundation for promoting environmentally sustainable development. The proposed framework acts as a “bridge” connecting the ES and stakeholders through national ECFs, helps address the challenges in ecological compensation financing, and enhances the clarity of the collection and allocation process. We believe that the implementation of this ECF framework, with the support of ecosystem management activities, could provide the basis for Green transformation development in China and beyond.

Enhancing urban public service efficiency through the national civilized city policy: an empirical analysis of 282 cities in China from 2005 to 2019

ABSTRACT Public service supply is a cornerstone of urban functionality, with enhancing efficiency being pivotal for sustainable urban development. In China’s urban development strategy, the National Civilized City (NCC) policy stands out as a key tool aimed at bolstering public service efficiency. By analyzing data from 282 Chinese cities spanning 2005 to 2019 and employing the ‘authoritative incentive-technology control’ framework, this study utilizes a fixed-effect regression model to delve into the mechanisms underlying the NCC policy’s impact on public service efficiency. Key findings include: (1) Notably, the NCC policy significantly improves urban public service efficiency, primarily propelled by directives from central authorities (2) The effectiveness of the policy varies across administrative tiers, with a more pronounced impact observed in lower-level cities.(3) Technical control mechanisms, particularly constraint controls, predominantly sustain policy effects (4) The enhancement of urban public services in China hinges on top-down policy incentives, emblematic of a dynamic central-local relationship characterized by the upward transfer of policy power and governance decentralization.

Performance indicators and analytic hierarchy process to evaluate water supply services management in Algeria

ABSTRACT The provision of an efficient water supply service (WSS) is crucial for the well-being of citizens and the sustainability of cities. This study aims to evaluate the performance of WSS using the results of a household survey and the ranking of performance indicators (PIs) by the analytic hierarchy process method. The methodology developed was tested for the case of the city of Taoura (Algeria). A survey was carried out among 340 residents of the city. The survey results showed that the majority of respondents (70%) were relatively dissatisfied with the quantity of water provided and 67% of households surveyed rated the quality of service as poor. Then, the performance was evaluated according to 5 decision criteria and 20 PIs. The results of the evaluation of the relative weights of the criteria are as follows: the ‘Financial and economic’ criterion plays the most important role, with a relative weight of 38.61%, followed by the ‘Operational’ criterion (24.7%) and the criterion ‘Physics’ (17.32%). The methodology used in this study can be a reliable tool for evaluating the performance of WSS in developing countries.

The influence of light intensities and micropollutants on the removal of total coliforms and E. coli from wastewater in a flat-panel photobioreactor

The presence of micropollutants and pathogens in sanitary wastewater and surface water is a growing concern that impacts public health, environmental balance and the maintenance of water supply services. To improve sanitary wastewater treatment, it is necessary to develop and improve sustainable technologies. Among the available options, microalgae-based systems stand out for their efficiency and generation of value-added byproducts. To study the impact of luminosity and the presence of micropollutants (13 selected) on the removal of E. coli and total coliforms from real anaerobically treated wastewater, a pilot flat-panel photobioreactor (50 L) was operated in batch mode in a tropical climate region. This is the first study to evaluate whether micropollutants interfere with coliform groups, considering a microalgae-based system and an experiment in a tropical climate region. E. coli had better removal (from 104 to 101 CFU 100 mL−1) than did total coliforms (from 104 to 103 CFU 100 mL−1). The removal of E. coli was more strongly linked to luminosity and temperature, while the removal of total coliforms was influenced by the presence of the selected micropollutants.

Supply and demand of ecosystem services of urban green spaces in deprived areas: Perceptions from Kumasi, Ghana

Urban green spaces (UGS) contribute to human health and wellbeing. However, few studies have focused on cities in the Global South, mainly examining them on a citywide scale without considering deprived areas where residents lack basic facilities and sufficient income. Consequently, there is limited understanding of the relationship between the availability of UGS and associated ecosystem services (ES), and what is actually demanded for by residents in such deprived areas. Therefore, this study aims to assess (i) the perceived supply and (ii) the perceived demand for ES of UGS in selected deprived urban areas; and (iii) to determine the potential gap(s) between these perceived supply and demand aspects. A mixed-method approach was adopted for the study, incorporating GIS methods, household surveys, and key informant interviews. As case studies, the study was conducted in two deprived areas in Kumasi, Ghana – Dakodwom and Ayigya Zongo. The findings reveal that land scarcity and encroachment have led to a limited supply of UGS in these areas. Nevertheless, residents appreciate the few available UGS and ES, demonstrating adaptation to their limited resources. They particularly highlighted the cultural ES provided by these UGS. The high demand for these services, surpassing their supply, shows significant gaps, emphasising the need for comprehensive urban planning and management decisions. Such decisions should involve all stakeholders and be underpinned by effective legislative support.

Gross ecosystem product accounting in Miyun County: the supply and use of ecosystem services

The ability of an ecosystem to provide services differs from its actual consumption and use by human society. Overuse of ecosystems can degrade ecosystems. In order to evaluate the supply capacity and use status of the ecosystem in Miyun County, so as to better apply the ecosystem services to different policies and management, the supply and use of 10 types of ecosystem services in Miyun County were calculated by using value indicators, namely potential gross ecosystem product (GEP) and actual gross ecosystem product. The results show that: (1) In 2020, potential gross ecosystem product of Miyun County is 254.32 billion yuan, and actual gross ecosystem product is 53.28 billion yuan, accounting for 21% of the potential gross ecosystem product. (2) Among all kinds of ecosystem services, the contribution of water conservation services in potential gross ecosystem product is the highest, and the contribution of climate regulation services in actual gross ecosystem product is the highest. (3) The contribution of wetland was the highest in potential gross ecosystem product, while the contribution of forest was the highest in actual gross ecosystem product. (4) Natural ecosystem area and vegetation coverage are the main factors affecting potential gross ecosystem product, while actual gross ecosystem product is mainly affected by GDP and population. (5) By studying the potential supply and actual use of ecosystem services, we evaluated and distinguished between the services that ecosystem could produce and the services that were actually used by humans, and compared the supply capacity and actual use to assess the sustainability of ecosystem services, in order to formulate different policies and management measures for gross ecosystem product surplus and deficit regions. Potential gross ecosystem product could provide data support for the assessment of ecological protection benefits. Actual gross ecosystem product could be included in the system of national accounts, and as a standard for ecological compensation and ecological trading. Confusing potential supply and actual use in policy application would affect the effect of policy implementation, and distinguishing them could ensure policy implementation. The relative size of the relationship between the two could reflect the present and future levels of human well-being in a region. Both together provided management basis and policy-making support for guiding regional ecological protection and sustainable development.

TAXATION OF CENTRALISED DRINKING WATER SUPPLY SERVICES WITH VALUE-ADDED TAX

The scientific article is devoted to the issue of reducing the tax burden on such a socially important service as a centralised drinking water supply. The study has determined that the service of centralised drinking water supply is an essential component on the way to achieving universal and equal access to safe and affordable drinking water for everyone in Ukraine. The research shows that the legal form of the utility company as a service provider is the most common for providing water supply services. This form best allows local self-government bodies to conduct their tasks and obligations in the drinking water supply. The study revealed the main features of the water supply service. We established that the service has great social significance and that its main task is not to make a profit but to provide consumers with quality drinking water in sufficient quantity and at an acceptable cost level. Despite its significant social value, the drinking water supply services are subject to value-added tax at the usual rate of 20%. The study found that the drinking water supply services generate significant added value, which results in service providers paying substantial amounts of value-added tax to the state budget. We concluded that such a situation does not correspond with the spirit of providing the population with drinking water and is unacceptable for a heavily subsidised service with many chronic problems, including high levels of deterioration of water supply infrastructure and low coverage of rural areas with centralised water supply. Further, we carried out an analysis of the legislation of the European Union regarding the taxation of water supply services with value-added tax. We determined that most countries of the European Union use the practice of applying a reduced value-added tax rate for the taxation of water supply services. The obtained results justify the further necessity to study the issue of making changes to the tax legislation of Ukraine to apply a reduced value-added tax rate or complete exemption from taxation of the value-added tax for centralised drinking water supply services. Keywords: value-added tax, drinking water supply, utility company, tariff, cost price, reduced rate.