Sources Of Financial Support Research Articles

Social Impact of COVID-19 Lockdowns on Indian Migrant Workers: A Survey-Based Investigation

This research investigates the social impact of COVID-19 lockdowns on Indian migrant workers, aiming to fill a literature gap by providing empirical insights into their experiences and challenges during the pandemic. Utilizing a cross-sectional survey design, data were collected through structured interviews with 200 migrant workers across various regions of India. The study analyzed the impact on employment status, sources of financial support, mental health outcomes, changes in social support networks, access to healthcare services, coping mechanisms, perception of government support, and willingness to return to urban centers for work. The findings highlight a significant decline in employment, reliance on savings and remittances, heightened mental health burden, erosion of social support networks, barriers to healthcare access, diverse coping strategies, dissatisfaction with government support, and reluctance to return to urban centers post-lockdown. These findings underscore the urgent need for targeted interventions and policy responses to address the socio-economic and psychological needs of migrant workers, promote resilience, and build more inclusive and equitable societies.

DIRECTIONS OF REALIZATION OF THE ORGANIZATIONAL AND ECONOMIC MECHANISM OF FORMATION OF THE ENERGY SECURITY SYSTEM OF UKRAINE: THE ELECTRIC POWER ASPECT

The process of reforming the electricity market has been underway for a long time. The European market liberalization guidelines encourage changes in Ukraine. However, internal contradictions of the domestic market slow down these changes. The basis for these changes is the Law of Ukraine, "On the Electricity Market," adopted in 2017, which lays the foundation for deep reform. This is manifested in the following: all enterprises (producers and suppliers) in the electricity market must operate on separate, self-organized principles; openness and transparency, and free access to the use of networks of all business entities based on public contracts; the law provides for and creates several electricity markets: the intraday market, the balancing market, and the ancillary services market. Each has a separate operating procedure, electricity purchase and sale system, pricing, and the establishment of sales volume standards and quotas. The purpose of the article is to determine the priority areas for implementing the organizational and economic mechanism for the formation of Ukraine's energy security system in the context of the electricity sector. The situation in the electricity market requires significant investments (about USD 25 billion over ten years) to ensure the reliability and continuity of electricity supply. Reform of the electricity market should be based on the following principles: efficiency and transparency of the National Commission for State Regulation of Energy and Public Utilities; separation of electricity generation from distribution; certification of the transmission system operator; updating system, technical, software and information software; optimization of measures and reform of the retail market to meet the needs of consumers; economic justification of pricing to meet the needs and capabilities of consumers, including changes in the cross-subsidization mechanism. Implementing the planned goals and priority areas will help reduce risks in reforming the electricity market, intensify the competitive basis between market participants (entities), create conditions for improving service quality, and limit negative factors' impact on the environment with an incentive pricing policy. The structured structure of the organizational and economic mechanism will allow us to systematize the understanding of the stages of the electricity market functioning. Thus, a unified system of interrelations between the goals of reform, the search for reform methods, sources of financial support, subject and object positions, principles, and methods of their regulation, which directly or indirectly affect the efficiency of the electricity market, will be formed.

Socioeconomic inequality in cognitive impairment among India’s older adults and its determinants: a decomposition analysis

BackgroundCognitive impairment (CoI) is a significant risk factor for ill-health status among the older adults and a major burden on public health. This study unearths the degree of socioeconomic inequalities and assesses the determinants of CoI among the older adults in India.MethodsData on cognitive impairment of older adults aged 60 + years (n = 31,646) gathered in a nationally representative Longitudinal Ageing Study in India (2017–18) was analyzed through STATA with a significance level of 5%. Binary logistic regression, the concentration index, concentration curve, and Shapley decomposition analysis were performed to assess the socioeconomic inequalities and the determinants of CoI.ResultsSixteen percent of the older adults had CoI. Females (OR = 1.88, 95% CI = 1.70–2.09), those aged 80 plus years (OR = 3.98, 95%CI = 3.56–4.44), from ST (OR = 2.65, 95%CI = 2.32–3.02), with perceived poor health (OR = 1.61,95%CI = 1.45–1.79), with depression (OR = 1.32, 95%CI = 1.21–1.43), with no schooling (OR = 16.46, 95%CI = 11.31–23.97) with 1 + ADL (OR = 1.43, 95%CI = 1.31–1.57) and 1 + IADL (OR = 1.30, 95%CI = 1.19–1.41) had higher odds of CoI than their respective counterparts. Older adults from urban areas (OR = 0.63, 95%CI = 0.57–0.70), higher income groups (OR = 0.61, 95%CI = 0.53- 0.70) and higher education level with sources of financial support (OR = 0.68, 95%CI = 0.61- 0.76) less likely to experience CoI. Economic inequalities exist in the distribution of CoI-the poorest being the most disadvantaged (concentration index value = -0.118).ConclusionsThere are socioeconomic-related inequalities in CoI among the older adults. The socioeconomically vulnerable older adults, including those illiterates, with poor economic status, women, not-in-union, the older, and those without social support, are more likely to develop CoI. The results suggest awareness generation and more customized policies and programs to reduce the socioeconomic inequalities in CoI among the older adults in India. The improved mental health of the older adults will contribute to achieving Sustainable Development Goals, including Goal 3 on guaranteeing good health and well-being for all.

SCHOOL DISTRICT AND TEACHER RELATED BARRIERS TO CONTINUOUS PROFESSIONAL LEARNING AND DEVELOPMENT THROUGH UNIVERSITY EDUCATION

Ponte Academic JournalMay 2023, Volume 79, Issue 5 SCHOOL DISTRICT AND TEACHER RELATED BARRIERS TO CONTINUOUS PROFESSIONAL LEARNING AND DEVELOPMENT THROUGH UNIVERSITY EDUCATIONAuthor(s): Mohammed I. ,Cishe E.N., Lukman Y.J. Ponte - May 2023 - Volume 79 - Issue 5 doi: 10.21506/j.ponte.2023.5.1 Abstract:This study sought to investigate school district and teacher related barriers to continuous professional learning and development through university education in the Elliotdale Circuit of the Dutywa Education District, South Africa. The research was a qualitative study based on Bioecological Model of Human Development Theory. A sample size of twenty-two (22) respondents (principals, teachers and subject advisors) was used. Face-to-face in-depth individual interviews were conducted using an open-ended interview schedule. Data were analysed thematically. The study found the following to be the barriers to teacher continuous professional learning and development through university education in the Elliotdale Circuit: long hours of travel to and from school by teachers, long distance between the Elliotdale Circuit and cities where Higher Education Institution are situated, deprived and underdeveloped nature of the circuit, teacher workload, insufficient time for further studies, inadequate support from the education district, inadequate information on sources of financial support and bursaries, laziness on the part of teachers and teachers’ self-sufficiency with their current qualifications. Recommendations made were that the Department of Education should make provisions for continuous self-improvement of all teachers in the circuit; the Education Circuit should work with all school principals to support teachers financially to embark on further studies. School Management Teams should work hand in hand with the District Education to organize career guidance workshop for all teachers focusing on the need for teachers to move from their comfort zones and to upgrade their teaching qualifications in the education system. Download full text:Check if you have access through your login credentials or your institution Username Password

Unplanned pregnancy among female students at universities in the Eastern Cape Province, South Africa.

Unplanned pregnancy has adverse effects including unsafe and illegal abortions causing maternal morbidity and mortality. Despite the adverse impact of unplanned pregnancy on women's personal life, their families, and society, there is a dearth of knowledge on unplanned pregnancy in institutions of higher education and training in South Africa. As a result, the objective of this study was to assess unplanned pregnancy and underlying factors among unmarried female students in universities in Eastern Cape. This was a cross-sectional survey of 1269 unmarried female students from universities in Eastern Cape selected using multistage cluster sampling. The study found that the prevalence of unplanned pregnancy was 12.31%, Health Science student (AOR: 0.41, 95% CI [0.17, 0.99], p < 0.001) were less likely to experience unplanned pregnancy. Being financially supported by a family (AOR: 0.17, 95% CI: [0.07, 0.43], p< 0.001) and being aged less than or equal to 18 years during the first sexual intercourse (AOR: 6.32, 95% CI: [2.57, 15.54], p < 0.001) were associated with unplanned pregnancy. Rural residence (AOR=3.93; 95% CI: (1.21, 12.84), p < 0.001), not using contraceptives (AOR=10.63; 95%CI: 5.29, 21.37, p < 0.001) and having divorced parents (AOR=1.99; 95%CI: 1.14, 3.94), p < 0.001) were associated with unplanned pregnancy compared to their counterparts, respectively. The prevalence of unplanned pregnancy is high among unmarried female students in universities in Eastern Cape. Unplanned pregnancy was influenced by age at first sexual intercourse, non-use of contraceptives, divorced parents, the field of study, and the source of financial support. Universities and stakeholders should work together to support reproductive health programmes to prevent unplanned pregnancy.

FINANCIAL SUPPORT OF EDUCATIONAL SERVICES IN UKRAINE

Introduction. Educational services in Ukraine play an important role in the formation of social and human capital, and the quality and level of education outline the acquired professional skills, characterize the ability to learn throughout life, promote innovative development of society, knowledge economy, increase competitiveness of graduates in the labour market their individual incomes and increase the welfare of the population of the state. That is, today the most important thing is that the society realizes that the provision of educational services is the key to the future of our state and the foundation of the development of the nation, society and individual. We believe that the progressive development of educational services in Ukraine is possible only if they are properly funded, effective, efficient and sound combination of financial and educational policies of the state. Methods. General scientific techniques and methods of economic research were used in the process of writing the article. The theoretical and methodological basis of intelligence was the analysis of scientific works of domestic and foreign scientists on the study of financial support of educational services in Ukraine, Internet resources. The study used general and special research methods, in particular: general and special – to ensure this goal; dialectical, abstract and logical – to substantiate theoretical positions and conclusions. Results. The article examined the state of financial support of educational services in Ukraine in recent years. The dynamics of consolidated budget expenditures on educational services in Ukraine, as well as in terms of state and local budgets was analysed. It was emphasized that the progressive development of educational services in Ukraine is possible provided they are properly funded. Discussion. Further research will focus on finding the optimal mechanism for financing educational services in Ukraine. Keywords: financial support, educational services, educational subvention, sources of financial support.

Build Back Better and Long-Term Housing Recovery: Assessing Community Housing Resilience and the Role of Insurance Post Disaster

The purpose of this research is to better understand community housing resilience and the role of insurance using a Build Back Better Long-term Recovery Housing framework to analyze approaches and effects on long-term housing rebuilding and recovery. A comparative case study approach is taken to assess insurance policies and outcomes following Hurricane Katrina in New Orleans and the Canterbury earthquake sequence in Christchurch, New Zealand, both affluent urban communities with strong insurance markets. Framed within the context of “Build Back Better”, the community housing and insurance resilience assessment is based on five key indicators; governance, community resources, risk reduction, housing rebuilding funding (funding and speed of funding), and time compression (built environment and periods of recovery time). Public and private insurance schemes for both case studies are identified and are considered together with analysis of insurance claims and other sources of financial support. The findings and results show that recovery is the result of highly interdependent Build Back Better processes. The data suggests that insurance and governance systems greatly influences the onset and overall speed of recovery (time compression), thereby performing a major role in long-term recovery. This research provides an original contribution to disaster recovery knowledge by analyzing insurance claims from two well-documented natural disasters. Additionally, the paper proposes for the singular definition of community housing resilience.

Financial support of development and tools of financial support of social entrepreneurship

The purpose of scientific research is to analyze the process of financial support and to outline the tools of financial support for its development in modern conditions. The article considers the concept of social entrepreneurship as a phenomenon of the modern economic system of Ukraine. The point is that social entrepreneurship aims to ensure social, economic and environmental impact in communities. Social entrepreneurship must also solve social problems through a certain mechanism of economic activity, which is determined by innovation and systematic work. The methodological basis of the study is the theoretical justification of financial support for the development of social entrepreneurship in Ukraine and analysis of the tools of its financial support. The scientific novelty of the obtained results lies in the substantiation of the necessary measures of financial support in the activities and development of social entrepreneurship with outlining the effect of the use of financial resources at the regional level. Conclusions. The study found that in the context of permanent crises that occur in the country, it is necessary to take care of diversification of sources of financial support for the development of activities and the choice of effective tools for raising and regulating funds in social entrepreneurship. Successful financing of social enterprises in the state should result in employment (especially vulnerable categories of citizens) and ensuring quality social benefits in communitiesThe authors point out that the low level of protection of citizens in the social sense and regional unemployment are for the constant search for alternative sources of financing for social enterprises and the search for the latest tools for managing funds. The issue of financing social entrepreneurship by governmental and non-governmental organizations has been studied of Ukraine. The factor of influence of organizational and legal form of conducting economic activity on the process of financing and mechanisms of its realization is analyzed. Problems that slow down the development of social entrepreneurship in the country and prevent the effective use of available funds and alternative search for new ones are presented. Possible ways to finance social entrepreneurship are provided, shown by the example of crowdfunding crowdfunding is a non-refundable investment in the activities of social entrepreneurs. The effect of financing social entrepreneurship on filling the budgets of different levels is outlined. The optimal OPF of management and methods of financial development in the pre-crisis and post-crisis period are offered. Key words: social entrepreneurship, traditional business, financial provision, financial instruments, state support.

Conventional GnRH antagonist protocols versus long GnRH agonist protocol in IVF/ICSI cycles of polycystic ovary syndrome women: a systematic review and meta-analysis

Gonadotropin-releasing hormone (GnRH) analogues are commonly used in clinical practice to prevent premature luteinizing hormone (LH) surge during In-Vitro Fertilization/ Intra-Cytoplasmic Sperm Injection (IVF/ICSI) cycles. This review aimed to summarize the available evidence comparing the effects of conventional GnRH antagonist protocols, the most commonly used GnRH antagonist protocols, and GnRH agonist protocols on IVF/ICSI outcomes in women with polycystic ovary syndrome (PCOS). A comprehensive electronic search was carried out in Pubmed, Cochrane CENTRAL, Scopus, Web of Science, CINAHL, TRIP, ClinicalTrials.gov and ISRCTN registry from inception until 24 November 2020 without any language or date restrictions. In addition, reference lists of eligible studies and previous meta-analyses were hand-searched to identify relevant studies. Eligible randomized controlled trials were those designed to compare the effects of conventional GnRH antagonist protocols and GnRH agonist protocols on IVF/ICSI outcomes in PCOS subjects. The Cochrane ROB 2.0 tool was used to assess the risk of bias of each study, and the GRADE assessment was used to evaluate the overall quality of evidence. Data synthesis and analyses were done using Review Manager 5.3 with the assistance of Revman Web. A random-effects model was used for all meta-analysis. Dichotomous outcomes were reported as Relative Risk (RR) and continuous outcomes as Weighted Mean Difference (WMD), both with 95% CIs. The primary outcomes were Live birth rate, Ongoing pregnancy rate, and Ovarian hyperstimulation syndrome (OHSS) rate. Other IVF outcomes were considered secondary outcomes. We included ten studies with 1214 randomized PCOS women. Using GnRH antagonist protocols led to a significantly lower OHSS rate (RR = 0.58; 95% CI: [0.44 to 0.77], P = 0.0002), shorter stimulation duration (WMD = − 0.91; 95% CI: [-1.45 to − 0.37] day, P = 0.0009), lower gonadotropin consumption (WMD = − 221.36; 95% CI: [− 332.28 to − 110.45] IU, P < 0.0001), lower E2 levels on hCG day (WMD = − 259.21; 95% CI: [− 485.81 to − 32.60] pg/ml, P = 0.02), thinner endometrial thickness on hCG day (WMD = − 0.73; 95% CI: [− 1.17 to − 0.29] mm, P = 0.001), and lower number of retrieved oocytes (WMD = − 1.82; 95% CI: [− 3.48 to − 0.15] oocytes, P = 0.03). However, no significant differences in live birth rate, ongoing pregnancy rate, clinical pregnancy rate, multiple pregnancy rate, miscarriage rate and cycle cancellation rate were seen between the GnRH antagonist protocols and the long GnRH agonist one. Although more cycles were cancelled due to poor ovarian response in the GnRH antagonist protocol (RR = 4.63; 95% CI: [1.49 to 14.41], P = 0.008), similar rates of cancellation due to risk of OHSS were noticed in both groups. The differences in IVF/ICSI outcomes may arise from the different patterns of gonadotropins suppression that the GnRH analogues exhibit during the early follicular phase of IVF/ICSI cycles and the divergent direct impacts of these analogues on ovaries and endometrial receptivity. The main evidence limitation was Imprecision. Conventional GnRH antagonist protocols represent a safer and more cost-effective treatment choice for PCOS women undergoing IVF/ICSI cycles than the standard long GnRH agonist protocol without compromising the IVF/ICSI clinical outcomes. The study had no sources of financial support and was prospectively registered at PROSPERO (International Prospective Register of Systematic Reviews) under registration number (CRD42021242476).

Take steps to keep board members engaged after their terms expire

Nonprofits have much to gain when they bring on new board members. New perspectives, new insight, new treasure troves of personal experience and expertise to help guide the organization in its mission. And (hopefully) new sources of financial support as well.

Strengthening the Health System as a Strategy to Achieving a Universal Health Coverage in Underprivileged Communities in Africa: A Scoping Review.

Universal health coverage (UHC) is defined as people having access to quality healthcare services (e.g., treatment, rehabilitation, and palliative care) they need, irrespective of their financial status. Access to quality healthcare services continues to be a challenge for many people in low- and middle-income countries (LMICs). The aim of this study was to conduct a scoping review to map out the health system strengthening strategies that can be used to attain universal health coverage in Africa. We conducted a scoping review and qualitatively synthesized existing evidence from studies carried out in Africa. We included studies that reported interventions to strengthen the health system, e.g., financial support, increasing work force, improving leadership capacity in health facilities, and developing and upgrading infrastructure of primary healthcare facilities. Outcome measures included health facility infrastructures, access to medicines, and sources of financial support. A total of 34 studies conducted met our inclusion criteria. Health financing and developing health infrastructure were the most reported interventions toward achieving UHC. Our results suggest that strengthening the health system, namely, through health financing, developing, and improving the health infrastructure, can play an important role in reaching UHC in the African context.

SCIENTIFIC PRINCIPLES OF INDUSTRIALIZATION AND EFFICIENT USE OF COMMUNITY RESOURCES, ON THE EXAMPLE OF PODILSK DISTRICT (RAION) OF ODESSA REGION

SCIENTIFIC PRINCIPLES OF INDUSTRIALIZATION AND EFFICIENT USE OF COMMUNITY RESOURCES, ON THE EXAMPLE OF PODILSK DISTRICT (RAION) OF ODESSA REGION

Online Strategies of the Largest Broadcasters in the Times of Uncertainty. The Case of Russia

ABSTRACT The digital transformation of traditional broadcasting is of particular interest to media scholars worldwide. In Russia, terrestrial broadcasting that has in recent decades dominated the national media system with large audiences and attracting the major advertisers has been affected by digitalization of the national media industry, the rapid growth of the internet and the shift of young audiences to social media. This has resulted in new tensions and growing uncertainties in the Russian broadcast market forcing broadcasters to reshape traditional strategies under pressures of digitalization. The study analyses visions of online strategies for Russian broadcasting companies in the context of ongoing industrial changes. Based on the data from semi-structured interviews with senior managers of the leading Russian broadcasting companies, who discussed the digital practices of their companies. The authors argue that Russia’s audiovisual media companies are currently going through the initial stage of digital transformation. The transformation process has slowed, because media managers have to make decisions under extremely high market uncertainty resulting from changes in the advertising market and in media regulation. Also, broadcasters continue to view the state as an important source of financial support, especially during the digital switchover in 2009–2019. The high level of the state control in the Russian media business has resulted in the high market concentration rate and deceleration of the technological development thus threatening traditional business model, especially in the television market. Yet, digital products created and disseminated by Russian broadcasters on the digital platforms are still perceived by television managers as supplements to traditional broadcasting. The same is true of the internal working processes in broadcasting companies in which digital departments often remain small and are not fully integrated in the corporate managerial system. Moreover direct financial effects of the digitalization are estimated as low. But many broadcast managers consider digitalization and creation of new business models are inevitable, though companies have still not elaborated holistic online strategies and continue to develop online activities under their own momentum.

Digital technologies of financial support of the social sphere

Relevance of the research topic. In the age of information and communication technologies, taking into account the priorities of digitalization is a prerequisite for economic growth and improving the quality of life. Digital technologies are gradually penetrating all spheres of life, the activities of public and local authorities, stimulating the development of digital society and building a service state. The desire to European standards in institutions of social service, financial stability of the social protection system, increasing its transparency and optimizing of administrative expenditures necessitate a digital transformation of the social sphere, which involves the introduction of innovative technologies, retroconversion and a single information environment of social support and management of financial resources in specific sphere. Formulation of the problem. The intensification of digital transformation affects and system transformation, mobilization and use of financial resources for meeting ever-growing needs of the social sphere, opening new opportunities in strengthening its financial capacity and solving social problems. Along with the expansion of sources of financial support for the social sphere through the rational combination and use of public, private, individual, socially voluntary (charity, grants, donations) support for the population, there is a growing focus on digital technology in all its components. These processes require development and implementation significant numbers of measures and programs for implementing of latest information channels, which give threats of the using progressive mechanisms in organization and regulation of financial relations. Analysis of recent research and publications. Problems of digital transformation in social sphere and its financial support are considered in the works of domestic and foreign scientists and practitioners: G. Anderson, S. Volosovych, S. Kachula, G. Kulina, L. Lysyak, A. Mazaraki, N. Nalukova, I. Chugunova and others. Highlighting unexplored parts of a common problem. The article considers digital technologies in financial support of social sphere. Progressive mechanisms which attracting financial resources to ensure implementation of social initiatives have been identified. The application of innovative financial technologies forfund accumulation is substantiated: fundraising, crowdsourcing, crowdfunding. Swot-analysis of digital technologies of financial support of the social sphere is carried out. Goal setting, research goals. The research objectives are: to consider feasibility using digital technologies for financial support of the social sphere; to define perspective methods of attraction of means in social sphere in the conditions of digital transformation in social development; identifying advantages, opportunities, disadvantages and threats of for using digital technologies in financial support of the social sphere.The purpose of research is identifying and justifying progressive mechanisms in accumulating and using financial resources for the accelerating development of the social sphere. Research method or methodology. The article uses a research method set: system approaches, statistical analysis, structuring, swot-analysis, synthesis, induction, deduction and others. Basic material presentation (results of work). The article considers digital technologies in financial support of the social sphere. Progressive mechanisms for attracting financial resources to ensure implementation of social initiatives have been identified. The using of innovative financial technologies forfund accumulation is substantiated: fundraising, crowdsourcing, crowdfunding. Swot-analysis of the application in digital technologies for financial support of the social sphere was conducted. Area of application of results. The results of the research can be used in the process of activating digital transformation in financial relations, formatting and using financial resources to ensure efficiency and effectiveness of the social sphere. Conclusions according to article. Digital technologies in financial support of social sphere create a set of advantages and opportunities for all participants. The using of innovation means interaction between different participants in social relations contributes to the development of an inclusive approach for generating of economic growth, which involves formatting of opportunities for maximum consideration of the interests and needs of the most vulnerable. Access to the process of managing financial resources in the social sphere on the basis increasing the level of transparency, empowerment and human rights is importance. At the same time, the spread of technological innovations poses certain threats and shortcomings, primarily related to layoffs, cybercrime and breaches of confidentiality. Implication of achievements in digital technologies determines institutional transformations in finance of population social protection, as a result which modern social institutions should be formed and help restore positive dynamics of economic and social growth.

Business: On a budget

What's the latest on sources of financial support, and how can settings budget at this uncertain time? Gary Croxon, Early Years Alliance service hub manager, reports

О СООТНОШЕНИИ РАСХОДНЫХ ОБЯЗАТЕЛЬСТВ И РАСХОДОВ БЮДЖЕТА СУБЪЕКТА РОССИЙСКОЙ ФЕДЕРАЦИИ

Objective: to assess the structure of expenditure obligations of the constituent entity of the Russian Federation in conjunction with the dynamics of regional budget expenditures. Methodology: grouping of expenditure obligations with the allocation of their own competence, powers of joint management and delegated powers; establishing correspondence between groups of expenditure obligations and sections of the functional classification of expenses. Results: in the structure of expenditure obligations of the Orenburg region, more than 60% are the powers of joint management; there is a narrowing of the scope of joint jurisdiction and expansion of the own competence of the constituent entity of the Russian Federation (for the period 2016-2020, the ratio changed from 62% / 32% to 59% / 34%). Delegation of authority is about 6% annually; in 2016-2018, this volume decreased by 5%, but in 2019-2020, an annual increase of 30% is planned. The insufficiently correct assignment of some expenditure obligations to a certain group was revealed. No direct link has been established between the register of expenditure obligations and the forms of budget reporting. Due to the incomplete correlation of the amounts of expenditure obligations with the sections of the functional classification, the reliability of information on the structure of budget expenditures decreases. Scientific novelty: the author proposed to use common approaches to grouping expenditure obligations, to establish links between the register of expenditure obligations and forms of budget reporting for the correct correlation of expenditure obligations with budget expenditures, as well as with sources of financial support. Practical significance: the main conclusions and proposals can be used in the budgetary activities of the authorities to improve the quality of planning budget expenditures and fulfillment of expenditure obligations of the constituent entity of the Russian Federation.

How social preferences provide effort incentives in situations of financial support.

When people anticipate financial support, they may reduce preventive effort. We conjecture that the source of financial support can mitigate this moral hazard effect due to social preferences. We compare effort choices when another individual voluntarily provides financial support against effort choices under purely monetary incentives. When financial support is provided voluntarily by another individual, we expect recipients to exert more effort to avoid bad outcomes (level effect) and to reduce effort provision to a lesser degree as financial support becomes more generous (sensitivity effect). We conducted an incentivized laboratory experiment and find some evidence for the level effect and strong evidence for the sensitivity effect. This leads to significant gains in material efficiency with expected wealth being 5.5% higher and 37.3% less volatile.

Fresh and cumulative live birth rates in mild versus conventional stimulation for IVF cycles in poor ovarian responders: a systematic review and meta-analysis.

Are cumulative and live birth rates (LBRs) comparable in poor ovarian response women treated with different protocols of mild stimulation IVF (i.e. oral compounds, lower doses or shorter treatments) versus conventional IVF? Mild ovarian stimulation (MOS) results in comparable outcomes to those of conventional stimulation in poor ovarian response patients with low ovarian reserve. Several randomized trials and meta-analyses have been published evaluating the role of mild (MOS) versus conventional ovarian stimulation in poor ovarian response patients. Most report a potentially higher safety profile, patient satisfaction and lower costs, suggesting that the higher cycle cancellation rate and fewer oocytes retrieved following MOS does not affect the final reproductive outcome. Additionally, over the last few years, new publications have added data regarding MOS, and shown the possible benefit of a higher oocyte yield which may also improve prognosis in patients with poor ovarian response. We conducted a systematic search of relevant randomized controlled trials (RCTs). We searched electronic databases, including MEDLINE, EMBASE, LILACS-BIREME, CINAHL, The Cochrane Library, CENTRAL (Cochrane Register), Web of Science, Scopus, Trip Database and Open Grey, to identify all relevant studies published up to March 2020. We examined trial registries for ongoing trials. No publication-year or language restrictions were adopted. We explored the reference list of all included studies, reviews and abstracts of major scientific meetings. The primary outcomes were cumulative and fresh LBR (CLBR and FLBR) per woman randomized. We included subfertile women undergoing IVF/ICSI characterized as poor responders and compared primary and secondary outcomes between the different protocols of mild stimulation IVF (i.e. oral compounds, lower doses or shorter treatments) and conventional IVF. We used the PICO (Patients, Intervention, Comparison and Outcomes) model to select our study population. Overall, 15 RCTs were included in the meta-analysis. CLBR and FLBR were comparable between mild versus conventional stimulation (RR 1.15; 95% CI: 0.73 - 1.81; I2 = 0%, n = 424, moderate certainty and RR 1.01; 95% CI: 0.97 - 1.04; I 2 = 0%, n = 1001, low certainty, respectively). No difference was observed either when utilizing oral compounds (i.e. letrozole and clomiphene) or lower doses. Similarly, ongoing pregnancy rate (OPR) and clinical pregnancy rate (CPR) were equivalent when comparing the two groups (RR 1.01; 95% CI: 0.98 - 1.05; I 2 = 0%, n = 1480, low certainty, and RR 1.00; 95% CI: 0.97 - 1.03; I2 = 0%, n = 2355, low certainty, respectively). A significantly lower oocyte yield (mean differences (MD) -0.80; 95% CI: -1.28, -0.32; I2 = 83%, n = 2516, very low certainty) and higher rate of cycle cancellation (RR 1.48; 95% CI: 1.08 - 2.02; I2 = 62%, n = 2588, low certainty) was observed in the MOS group. The overall quality of the included studies was low to moderate. Even though strict inclusion criteria were used, the selected studies were heterogeneous in population characteristics and treatment protocols. We found no differences in CLBR between MOS and COS (95% CI: 0.73 - 1.81.). MOS could be considered as a treatment option in low prognosis poor responder patients, given that it results in similar fresh and CLBRs compared with COS. A milder approach is associated with a lower number of oocytes retrieved and a higher cancellation rate, although treatment cost is significantly reduced. Future research should focus on which type of ovarian stimulation may be of benefit in better prognosis women. There were no sources of financial support. N.P.P. received research grants, honoraria for lectures from: Merck Serono, MSD, Ferring Pharmaceuticals, Besins International, Roche Diagnostics, IBSA, Theramex and Gedeon Richter. P.D. received unrestricted grants and honoraria from Merck Serono, MSD and Ferring Pharmaceuticals. I.G.F. received unrestricted grants and honoraria from Merck Serono, MSD, Ferring Pharmaceuticals, Gedeon-Richter and IBSA. P.M.B. reported no conflict of interest. CRD42020167260.

Идентификация источников финансирования деятельности: профессиональное суждение бухгалтера

Relevance of the topic. Modern problems of identification of objects of accounting supervision as sources of financial support of activity are insufficiently investigated. In domestic and foreign practice, there is no definition of the source of financial support for the activities of economic entities. At the same time, the study revealed differences in the terminology used in the capital accounting system, which is an objective basis for the formation of professional judgment when accepting financing objects for accounting. The analysis has shown that the reliability of the reflection of the facts of economic life associated with their receipt and use by economic entities largely depends on the adequate identification of capital, target financing and budget allocations as objects of accounting. Goal. Identify the source of financing of the activities of economic entities operating in various sectors of the economy from the standpoint of professional judgment. Methods. The methodological basis of the work was the general scientific principles and methods of research: analysis and synthesis, logical linking, systematization of the theoretical foundations and practice of identifying sources of financing the activities of economic entities in accounting. Main results. The systematization of approaches to the definition of «economic entity» as an independent economic category is carried out, the author’s grouping of economic entities from the position of sources of financing of their activities is developed, approaches to the identification of sources of financing of activities and their reflection in accounting from the position of professional judgment of the accountant are proposed. Scientific novelty. The author’s definition of the source of financing of the activity of an economic entity is formulated, their grouping is presented and justified depending on the financial resources received for the implementation of the activity, and options for organizing accounting of sources of financing of different groups of economic entities are developed. Practical significance. The proposed author’s approach to the identification and accounting of sources of financing can be implemented in the accounting policy of economic entities. Recommendations. The conclusions given in the article allow a professional accountant to form the content of the accounting policy of an economic entity in the part of the section regulating the accounting of various sources of financing of activities and the reflection of information in the appropriate forms of accounting (financial) statements.

ДЕРЖАВНА ФІНАНСОВА ПІДТРИМКА В СИСТЕМІ ФІНАНСОВОГО ЗАБЕЗПЕЧЕННЯ ФЕРМЕРСЬКИХ ГОСПОДАРСТВ УКРАЇНИ

The article establishes the specifics of the activities of farms as one of the forms of management in the agricultural sector of the economy. It has been determined that the main forms of financial support for farms are budget financing, lending and self-financing. The issues of finding the optimal combination of various sources of financial support and determining the effectiveness of state financial support are relevant and need to be addressed. The role of state financial support, as well as its place in the system of financial support for the activities of farms, are defined in the article. The types and directions of state financial support for farms in Ukraine, as well as existing financial support programs, were studied. The analysis of the volume of state financial support for farms for the period 2018-2021 was carried out and the impact on the dynamics of development of farms of various types was determined. The main problems of obtaining and using state financial support are identified. The necessity of taking into account indicators of the effectiveness of the use of funds and achieving the established goals of providing state support funds when making a decision on the formation of support programs and mechanisms for distributing funds is substantiated. State financial support for farms is carried out by stimulating the increase in the volume of agricultural products with high added value; development of existing credit and financial mechanisms and introduction of new financial instruments; creation of favorable conditions for effective activity; involvement of youth in agriculture. The article substantiates that the main areas of state financial support for farms in Ukraine are: encouraging the creation of new farms and strengthening the competitiveness of existing farms; stimulating the development of agricultural service cooperatives; stimulating the transition of farms to the creation of organic products (raw materials); stimulation of primary processing and processing of products grown by farms; support for the development of animal husbandry in farms; technical and technological renewal of farms and agricultural cooperatives.