State Funding Research Articles

Comparative Analysis of the Quality of Working Life in Ukraine and in EU Countries

The quality of working life is an influential factor in determining the direction of labor movement between countries and between corporations within a country. Countries that offer the best living conditions, financial state support, social integration programs, decent working conditions and wages have become the center of attraction for Ukrainian refugees after the beginning of Russia's full-scale invasion of Ukraine. The purpose of this study was to conduct a comparative analysis of the quality of working life in Ukraine and the European Union to assess the possibilities of returning refugees to Ukraine and attracting new labor from European countries during its recovery and implementation of steps towards sustainable development. A comparative analysis of key characteristics of the quality of working life shows that Ukraine is significantly inferior to EU countries. Macroeconomic conditions, employment rate and share of informal employment, income and wages, length of working week and annual guaranteed leave are key groups of indicators that require attention and direct or indirect influence to adjust them to the EU average. The article identifies the priority tasks for bridging the gap between the quality of working life in Ukraine and European countries, in particular by eliminating structural imbalances in the labor market.

A PREDICTIVE APPROACH TO THE TAXONOMIC ANALYSIS OF A COMPANY'S FINANCIAL AND ECONOMIC HEALTH

Objective. The purpose of the article is to identify and evaluate alternatives to the application of the predictive approach to the taxonomic analysis of the financial and economic state of the enterprise.. Methods. During the research, the following methods are applied: the method taxonomy of (for taxonomic analysis based on the data of the enterprise «Kyivstar» PJSC); the method of analysis (for comparing integral and complex taxonomic indicators for different periods; the comparison method (for comparing the accuracy of the obtained forecast models); the autoregression forecasting method (for forecasting the input indicators for taxonomic analysis of «Kyivstar» PJSC and the taxonomic indicators themselves). Results. The expediency of applying the predictive approach to the taxonomic analysis of the financial and economic state of the enterprise on the example of PJSC "Kyivstar" is substantiated. It was determined that the application of the predictive approach allows not only to assess the current state of the enterprise, but also to identify trends and predict the future development of enterprises, contributes to more justified management decisions, increasing the effectiveness of strategic planning. Two directions of application of the predictive approach to the taxonomic analysis of the financial and economic state of the enterprise are proposed: forecasting of taxonomic indicators, forecasting of input data and calculation of taxonomic indicators based on actual and model data. It was established that the accuracy of forecasting according to the first approach (forecasting of taxonomic indicators) for integral indicators characterizing the company's income (I1), company's expenses (I2), the efficiency of the company's non-current assets (I3), the efficiency of the use of the company's own capital (I4), profitability and financial stability of the enterprise (I5), and the complex taxonomic indicator was 73%-86%, according to the second approach (forecasting input data and calculating taxonomic indicators based on actual and model data) - 78-91%. It was determined that the advantage of the first approach (forecasting taxonomic indicators) is a simple calculation algorithm, while forecasting is applied to only six resulting taxonomic indicators; the second (prediction of input data and calculation of taxonomic indicators based on actual and model data) – a more reasonable conclusion regarding the accuracy of the predicted values ​​of taxonomic integral and complex indicators.

Fiscal Federalism and Interplay of Redistribution: A Study of Telangana State's Finances, Capacityand Governance

Fiscal Federalism and Interplay of Redistribution: A Study of Telangana State's Finances, Capacityand Governance

THE CONCEPT OF RISK MANAGEMENT: AN INTEGRATED ANALYSIS BASED ON THE CRITERIA OF THE FINANCIAL CONDITION OF ENTERPRISES

The article is a theoretical and methodological study of risks as an important concept of enterprise management, highlighting the methodology of comprehensive risk analysis based on the criteria of the enterprise's financial condition. The essence and tasks of enterprise risk management and the place and role of analysis as a priority, all-encompassing functional component are highlighted. Analysis and assessment of the level of risks in statics and dynamics, using the integral function of the financial state of a multidimensional dynamic object, makes it possible to track the zones of unacceptable risk in the development of the enterprise. The calculation of the integrated assessment of the impact of risks on financial stability is carried out with the help of definitions of the outlined financial coefficients that characterize the potential of the financial state, the deviation from the normative and calculated values of which characterizes a certain level of risks of economic entities. The quantitative assessment of risks and the calculation of the comprehensive assessment were carried out according to groups of financial condition criteria - financial stability, liquidity, business activity, and profitability. Deviation from the normative value indicates the risk of disruption of the efficiency and financial stability of the enterprise under the influence of a number of factors of direct and indirect action. Determining the integrated assessment of risks for the researched period made it possible to follow the dynamics, identify the risks of enterprises and draw a conclusion about changes in their comprehensive assessments for all groups of criteria that are in the critical risk zone. The applied methodology allows for the development of measures and reasonable management decisions, which are taken in the short and long term to preserve the financial stability and efficiency of the enterprise. It is important to predict the prevention of risks to financial and economic efficiency and financial condition.

Funding Health Care for People Experiencing Homelessness: An Examination of Federally Qualified Health Centers' Funding Streams and Homeless Patients Served (2014-2019).

It is estimated that three million people annually experience homelessness, with about a third of the homeless population being served by Federally Qualified Health Centers (FQHCs). Thus, FQHCs, dependent on government funding for financial viability, are vital to the infrastructure addressing the complex issues facing people experiencing homelessness. This study examines the relationship between various government funding streams and the number of homeless patients served by FQHCs. Data for this study come from three publicly available databases: the Uniform Data System (UDS), the IRS Core files, and the Area Resource File. Fixed-effects models employed examine changes across six years from 2014 to 2019. The results suggest that, on average, an additional homeless patient served increases the expenses of FQHCs more than other patients and that federal funding, specifically Health Care for the Homeless (HCH) funding, is a vital revenue source for FQHCs. We found that the number of homeless patients served is negatively associated with contemporaneous state and local funding but positively associated with substance use and anxiety disorders. Our findings have important implications for the effective management of FQHCs in the long term and for broader public policy supporting these vital elements of the social safety net.

Social Support Organization in Russian Empire During World War I: Financial Aspects

This study examines the interplay between state and public involvement in financing social support for the affected population during World War I (1914-1918). The research focuses on the income components of the budgets of the Supreme Council for the Care of Families of Enlisted Persons and the Moscow Committee of Grand Duchess Elizabeth Feodorovna for providing charitable assistance to families of enlisted individuals. Quantitative data on charitable donations and government subsidies serve as sources. The total amount of collected charitable donations is disclosed for the first time, with a conclusion drawn regarding their stable dynamics. It is demonstrated that the volume of charitable donations was incomparable to the need for assistance. Despite measures to stimulate donation inflow (such as lotteries and rewards for donors), charitable contributions could not establish a reliable financial foundation for the social support system. The author concludes on the increasing significance of state funding. The institutionalization of social assistance required formalization and regulation of support measures, recipient tracking, and the establishment of uniform organizational structures, among others. Thus, the pre-revolutionary period of World War I marks an important stage in the genesis of state social policy.

Enhancing Taxpayer Compliance Through Fiscal Transparency, Participation and Accountability: Insights from Key Figures of Islamic Boarding Schools in Depok City

Purpose — This study explores the perspectives of key figures from Islamic boarding schools (Kiai Pesantren) in Depok City, Indonesia, regarding the efforts to promote fiscal transparency, participation and accountability (FTPA) by the government for enhancing taxpayer compliance. Design/Methodology/Approach — This study is based on the interpretivist paradigm. Keywords related to Muslims’ obligations, zakat and taxes were sourced to find relevant literature. A thematic analysis was conducted of in-depth interview data from Kiai Pesantren regarding their perspectives on state fund management. Findings — The results show the importance of FTPA in state fund management, especially when aligned with Islamic principles. Fiscal transparency involves directing tax funds towards poverty alleviation alongside infrastructure development. The involvement of religious organisations can be aimed at fostering moral responsibility among officials, while citizen participation can be facilitated through open data for budget planning. The accountability of public officials must be accompanied by efforts to minimise corruption and enforce strict punishments for corrupt activities. Moreover, fully crediting zakat payments for Muslim taxpayers could improve tax compliance, but this requires assurance through future policy reforms. Originality/Value — This study contributes to the literature by integrating Islamic principles into the framework of FTPA. Research Limitations/Implications — Broader insights into tax compliance management and support for Sharīʿah-based taxation could be addressed by involving Islamic scholars across countries.

The limited scope of BPK audit and comparison with other supreme audit institutions

The role of BPK is to audit state finance management and accountability in all entities that manage state finances freely and independently. However, the BPK's authority to conduct audits of state finances is debatable and limited when some laws and regulations are inconsistent. This study uses legal doctrinal and comparative legal research to explore improvements/harmonization of regulations and comparisons with SAI in other countries regarding the scope of audit that can be carried out to strengthen BPK's authority further. The results of this study indicate that there is still a conflict of norms regarding the scope of BPK's audit, as well as a conflict of interpretation of what it means to audit the management and accountability of state finances in Indonesia. Improving the legal instruments that regulate the scope of BPK audits can avoid conflicting norms and multiple interpretations of legal norms, allowing BPK's role to be more optimal in the future.

A policy window for equity? The American Rescue Plan and local government response

ABSTRACT How have local governments incorporated equity into their investments of state and local rescue funds from the American Rescue Plan Act? We explore the multiple mechanisms localities used to incorporate equity approaches through case studies based on a strategic equity framework of redistributional, procedural and conceptual equity. We identify the importance of political will, planning and strategic partnerships with community agencies and businesses to experiment with new initiatives, and feedback loops with higher levels of government for policy change. Equity was often hidden in program design, rather than explicitly articulated. We find that cities are leading with actions, while values still primarily focus on economic development benefits. However, these actions may subtly shift values toward a broader conception of the local government role in advancing equity.

Pentingnya Pemahaman Dasar-Dasar Perpajakan Dalam Meningkatkan Kepatuhan Wajib Pajak

Taxpayer compliance plays an important role in supporting state financing. The amount of state revenue from taxes will be greatly influenced by the level of tax compliance. This study aims to conceptually examine the importance of basic understanding in enhancing taxpayer compliance for the public. From various studies available, it is concluded that tax compliance can have a significant role in improving the welfare of society. This research utilizes a qualitative method. The data used in this study are both secondary and primary data.

Addressing critical barriers for sustainability of asthma stock inhaler policy implementation and resultant programming

BackgroundAsthma is a prevalent health concern among Illinois (IL) children, and management is significantly influenced by social determinants. There were 17 states who have adopted stock inhaler laws, but implementation varies widely. ObjectiveTo assess critical barriers to implementation and address sustainability of stock inhaler programming in school-based asthma care in IL. MethodsSemistructured interviews were conducted with high asthma burden school districts in IL to assess barriers in implementing stock inhaler policies and resultant programming. Thematic analysis was performed using Atlas.ti (Scientific Software Development GmbH, Berlin, Germany) to identify and code “threats” to future sustainability. Data were synthesized and presented to stakeholders for barrier mitigation. A schematic flowchart outlining steps to support sustainability was created. ResultsA total of 18 interviews were conducted with key community partners across 8 IL school districts, representing rural, urban, and suburban areas. Analysis revealed 25 barriers, with several identified as “threats” to future sustainability, including liability concerns, follow-up care assurance, funding/resources, pharmacy dispensing practices, district-level readiness to change, and nurse staffing. Stakeholders formed a statewide coalition to address these barriers, increase awareness, plan evaluations, and advise on state funding allocation. A national stock inhaler toolkit tailored to school administrative needs was developed to support sustainability efforts. ConclusionStrategic stakeholder and community engagement are vital for establishing and sustaining stock inhaler programs that adhere to policy mandates. Many districts face challenges initiating and maintaining such programs without critical barrier mitigation and support. Collaborative solutions are necessary to ensure effective school-based asthma management and mitigate persistent pediatric asthma health disparities.

Immigrant legalization and the redistribution of state funds: Evidence from the 1986 IRCA

We study the impact of immigrant legalization on fiscal transfers from state to local governments in the United States, exploiting variation in legal status from the 1986 Immigration Reform and Control Act (IRCA). State governments allocate more resources to IRCA counties, an allocation that is responsive to the electoral incentives of the governor. Importantly, the effect emerges prior to the enfranchisement of the IRCA migrants and we argue it is driven by the IRCA’s capacity to politically empower already legal Hispanic migrants in mixed legal status communities. The IRCA increases turnout in large Hispanic communities as well as Hispanic political engagement, without detectably triggering anti-migrant sentiment.

The current state and prospects of geological mapping of the territoryof The Russian Federation: the legal aspect

A brief overview of the purpose, directions, tasks, and current state of regional geological work on solid minerals is given. The results of the work are summarized, the main directions of the regional study of the subsoil for the medium term are considered in order to increase geological knowledge, solve federal and regional tasks for the study, assessment of the state, management of the state fund of the subsoil in terms of solid mineral resources, planning prospecting based on strategic documents. The innovations of the legislation on subsoil, which come into force on September 01, 2024, concerning the regional geological study of the subsoil, are presented.

Projecting the Potential Clinical and Economic Impact of Human Immunodeficiency Virus Prevention Resource Reallocation in Tennessee.

In 2023, Tennessee replaced $6.2 M in US Centers for Disease Control and Prevention (CDC) human immunodeficiency virus (HIV) prevention funding with state funds to redirect support away from men who have sex with men (MSM), transgender women (TGW), and heterosexual Black women (HSBW) and to prioritize instead first responders (FR), pregnant people (PP), and survivors of sex trafficking (SST). We used a simulation model of HIV disease to compare the clinical impact of Current, the present allocation of condoms, preexposure prophylaxis (PrEP), and HIV testing to CDC priority risk groups (MSM/TGW/HSBW); with Reallocation, funding instead increased HIV testing and linkage of Tennessee-determined priority populations (FR/PP/SST). Key model inputs included baseline condom use (45%-49%), PrEP provision (0.1%-8%), HIV testing frequency (every 2.5-4.8 years), and 30-day HIV care linkage (57%-65%). We assumed Reallocation would reduce condom use (-4%), PrEP provision (-26%), and HIV testing (-47%) in MSM/TGW/HSBW, whereas it would increase HIV testing among FR (+47%) and HIV care linkage (to 100%/90%) among PP/SST. Reallocation would lead to 166 additional HIV transmissions, 190 additional deaths, and 843 life-years lost over 10 years. HIV testing reductions were most influential in sensitivity analysis; even a 24% reduction would result in 287 more deaths compared to Current. With pessimistic assumptions, we projected 1359 additional HIV transmissions, 712 additional deaths, and 2778 life-years lost over 10 years. Redirecting HIV prevention funding in Tennessee would greatly harm CDC priority populations while conferring minimal benefits to new priority populations.

The worthy and the fallible: Framing the issue of state party funding

The party politics literature has shown that parties being mostly reliant on state funding (as in most of Europe) is more conducive to equal representation than them being mostly reliant on big donors (as in the US and UK). But what do citizens think? Relatively little attention has been paid to public opinion on party funding. We only know that citizens tend to instinctively oppose both ways of funding parties. Yet, party funding is not a salient issue except in times of scandal, meaning it is an issue on which citizens are ill-informed. In this paper, I test what happens when citizens in the UK and Denmark are exposed to arguments in support of state party funding, through survey experiments. I find that highlighting state funding’s ability to reduce party reliance on big donors substantially increases support for the policy, especially among low trusting Britons.

Quality of Health Education Teacher Preparation Program Curricula Throughout the United States.

Undergraduate majors in education, specifically in school health education (HE), have declined considerably in the United States. Reductions in state and federal funding for K-12 public education and increased demands on educators to prioritize standardized academic outcomes versus focusing on the whole child encompass many factors leading to fewer qualified teachers and reduced quality of HE delivery within schools. A content analysis of over 300 HE teacher preparation programs throughout the United States was conducted from 2019 to 2020 to assess available and required curriculum for pre-service HE teachers. Seven curriculum areas were reviewed: nutrition, physical activity (PA) and physical education (PE), HE, chronic disease management (CDM), social emotional learning and mental health (SEL/MH), drug abuse and tobacco prevention (DA/TP), and a methods course in teaching HE. Findings indicated program type influenced course offerings, with stand-alone HE and joint HE/PE programs providing the most comprehensive curriculum. Most programs required courses in general HE, PA and PE, and nutrition. Programs were deficient in offering courses in CDM, DA/TP, and SEL/MH. This article contains recommendations to improve the quality of HE delivery in public schools, for example by ensuring that school health educators are trained in providing skills-based HE to youth, which can assist in addressing child and youth health outcomes (eg, CDM, mental health) for the nation.

THE BUSINESS JUDGEMENT RULES ( BJR ) DOCTRINE AS LEGAL PROTECTION AGAINST BOARD OF DIRECTORS IN BUMN

<p><em>This legal writing discusses the implementation of the Business Judgment Rules (BJR) doctrine, in relation to the legal protection of BUMN directors, where in carrying out management of BUMN, when the BUMN experiences losses the directors are deemed to have harmed state finances. In writing this law, it uses a type of normative legal research, with a statutory approach and a conceptual approach. The legal materials used are primary legal materials, namely Law Number 40 of 2007 concerning Limited Liability Companies and Law Number 19 of 2003 concerning BUMN. The research results show that Law Number 40 of 2007 concerning Limited Liability Companies basically regulates the protection of Directors in BUMN companies in protecting the rights of directors through the concept of the Business Judgment Rule doctrine as regulated in Article 97 Paragraph (5) and Article 104 Paragraph (4) Law Number 40 of 2007 concerning Limited Liability Companies. Through the Business Judgment Rule Doctrine, it has provided legal protection for directors of state-owned companies who cannot be held individually responsible for losses to state-owned companies by proving that the losses were not due to the fault or negligence of the directors of state -owned companies, have made business policies in accordance with good faith and the principle of prudence and the absence of personal conflicts of interest when making business policies by BUMN directors.</em></p>

Imām al-Māwardī’s View on the Concept of Taxation (Kharaj) in al-Aḥkām Sultḥāniyyah

Throughout the course of history, spanning centuries, taxation (kharāj) as sources of income of the state is significantly influential in the development of Islamic civilization. Within Islamic civilization, various principles governing the fundamental aspects of the state system, specifically in finance (fiscal and monetary) are formulated. The policy regulating state finance, with a particular focus on taxation, serves as evidence of the foundational principles of Islamic governance aimed at achieving justice and welfare for the people. The state taxation system arose due to the expansion of Islamic territories and the acquisition of spoils of war obtained by Muslims, whether through peace treaties (fay’) or warfare (ghanīmah). Therefore, this research aimed to analyze the concept of taxation in Islam, with a particular focus on al-Aḥkām as-Sultḥāniyyah by Imām al-Māwardī. The conclusion drawn was that the theory of taxation had several advantages; firstly, the thoughts of Imām al-Māwardī regarding taxation were forward-looking, specifically in terms of the flexibility in determining the tax object by adapting it to the conditions of the tax object and subject. Secondly, the imām's conceptualization of taxation remained highly contextual, making it relevant for contemporary application.

XR support in the frame: the creative extended reality ecosystem in Australia

ABSTRACT Extended Reality (XR) is an emerging creative industry in Australia, and practitioners have had broad success in the international film festival circuit. This paper presents the results of a sector analysis conducted in late 2020 by the authors for their non-profit organization Frame Documentary. The analysis was designed to learn about the barriers to developing and producing non-fiction creative work in Australia using new technologies. We found that despite the international visibility of Australian XR practitioners, the domestic XR sector does not yet have access to strong and tailored support structures. While international XR artists have access to numerous funds, labs and mentorship programmes, Australian creative XR is developed and funded via the mainstream Australian screen industry – broadcasters, state and federal screen funding agencies, or is developed completely outside of dedicated screen support structures. Through a wide range of interviews with creative XR practitioners, as well as industry supporters and observers (including early career artists, award-winning practitioners, international sister organizations, festivals, funding agencies and commissioners), we identified six core areas of concern to the industry. We suggest that initiatives targeted at these areas can help to build a stronger, more sustainable and more diverse creative XR sector in Australia.

Modern practise of financing higher education: an analysis of the experience of OECD countries and the Republic of Kazakhstan

Relevance. The study examines higher education financing systems in OECD countries and Kazakhstan, analyzing the contributions of different funding sources. This is relevant as education funding impacts access, quality, and economic development. Purpose. The main goal of the study is to determine the share of participation of the state, the private sector and other entities in financing the higher education system in the OECD countries in comparison with the Republic of Kazakhstan. Methodology. The research used economic and statistical methods, comparative analysis, and expert evaluation. Data was gathered from OECD, World Bank, UNESCO, and Kazakhstan government reports and statistics. Results. The study found four main models of higher education financing among OECD countries, varying in tuition costs and student support. Most OECD countries spend over 1.5% of GDP on higher education, with the public sector as the main funder in European countries. Kazakhstan spends only 0.3% of GDP on higher education, with 70% of students self-funding their education. Conclusions. Kazakhstan's higher education financing system provides limited government support and low tuition fees, resembling the fourth OECD model. To improve competitiveness, Kazakhstan needs to increase investment in higher education and human capital development, expanding funding sources and mechanisms based on OECD country experiences. The current grant allocation system is not equitable for low-income students and needs reform. Keywords: higher education; state funding; private sector; state budget expenditures