scholarly journals Accounting in Public Institutions (state, budgetary, independent)

2017 ◽  
Author(s):  
Марина Василенко ◽  
Marina Vasilenko ◽  
Татьяна Полещук ◽  
Tat'yana Poleschuk
Keyword(s):  
Public Sector ◽  
Legal Regulation ◽  
The State ◽  
Public Institutions ◽  
Educational Institutions ◽  
Financial Assets ◽  
The Public

This tutorial presents the procedure of accounting in public institutions; peculiarities of functioning of the state-owned, budgetary and Autonomous institutions, the legal regulation of budget activities; in detail the sections of nonfinancial and financial assets, liabilities. For each section of the accounting documents is defined and given a system of accounting entries. Attention is paid to the practice of accounting in the medical and educational institutions. Designed for students, undergraduates, postgraduates and teachers of economic specialties. It will be useful to specialists in economic Affairs in the public sector.

scholarly journals Improvement of Modern Mechanisms of Management of Professional Previous Education

2020 ◽  
Vol 47 (4) ◽  
pp. 58-62
Author(s):  
Olena BIELIAIEVA
Keyword(s):  
Higher Education ◽  
The State ◽  
Educational Process ◽  
Public Institutions ◽  
Educational Institutions ◽  
The Public ◽  
Constructive Dialogue ◽  
Adoption And Implementation ◽  
Management Institutions ◽  
And Function

The work of the institution of professional higher education in the conditions of competition between educational institutions is analyzed. In modern conditions in institutions of professional higher education in order to survive and function effectively, it is necessary to coordinate their goals with the goals of the labor market and education; heads of educational institutions to review the forms and methods of work with all participants in the educational process, to develop in them the skills of charity, civic activity, to expand their participation in the development, adoption and implementation of legal decisions in the field of education; be able to cooperate with patrons, deputies, organizations and public and public institutions. With the development of democracy and the expansion of the practice of co-management, institutions of professional higher education will increasingly rely on public organizations and communities. This will help complete the transition from a policy of patronage and domination of the state over the public to their constructive partnership and interaction. The task of democratization of management as a result of constructive dialogue of the institution of professional higher education, the public and the state is to unite all subjects for joint actions on the basis of their real interest in the development of education. The refore, the management system must be constantly developed and improved, respectively, the heads and managers of educational institutions, as managers of education, must constantly improve their skills.

scholarly journals Súčasný stav riadenia verejnej správy

2020 ◽  
pp. 106-112
Author(s):  
Adriána Gogová
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
The State ◽  
Public Institutions ◽  
The Public ◽  
Secondary Sources ◽  
Efficient Management ◽  
State Administration ◽  
Public Resources ◽  
Economic Balance

The public sector is part of social reality based on state, communal ownership. The point is to provide public services that are financed from public funds. Public administration is an activity performed by state administration bodies, self-governments and public institutions in performing public tasks. Its main objective is the pursuit of public welfare through the strengthening of civil society and social justice. The article aims to identify the state of public administration in the 21st century with the aim to point out the possibilities of effective setting with justification for the future. The obtained information comes from the analysis of secondary sources. Slovakia needs a quality public sector as a product of public policy of the state, which, within the efficient management of public resources, will ensure quality and well-functioning systems of education, health care and social security. Only a well-functioning and sufficiently efficient public sector can effectively support the qualitative development of society, the socio-economic balance and the life security of the population.

Employment relationships in the public sector – a balance between the state, local and autonomous regulations

2013 ◽  
Vol 11 (3) ◽  
pp. 497-512
Author(s):  
Zvone - Vodovnik
Keyword(s):  
Public Sector ◽  
Legal Regulation ◽  
State Regulation ◽  
The State ◽  
Labour Law ◽  
Essential Information ◽  
Effective Prevention ◽  
Employment Relationships ◽  
The Public

This article analyses the role of the state as well as the roles of the regional and local authorities in the legal regulation of employment relationships with special attention on the public sector. The objective of this article is to identify the principles of international law that may serve as the demarcation line between the authoritative state regulation of employment relationships in the public sector and other kinds of regulation of these relationships. The main goal of the research is to present and evaluate the central international legislative acts with the aim to identify principles that can serve as a tool for evaluating the internal legislative processes. The main finding of the research is that the collective labour law of the public sector may not be proclaimed as being wholly in accordance with the modern labour law principles and standards, namely, that the important value of the freedom of collective bargaining is missing as are mechanisms for the effective prevention and resolution of collective labour disputes. In this regard, this article emphasises the role of decentralised social dialogue in the public sector including local levels, which is not present in Slovenia; however, the article may provide essential information, especially in the area of conflict prevention and resolution between public authorities and civil servants.

scholarly journals Burden of mental health disability in Kerala: A secondary time trend analysis from 2002 to 2018

2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
J Joseph ◽  
H Sankar ◽  
D Nambiar
Keyword(s):  
Mental Health ◽  
Mental Illness ◽  
Mental Retardation ◽  
Public Sector ◽  
Human Resources ◽  
Mental Health Disorders ◽  
The State ◽  
The Public ◽  
Health Infrastructure ◽  
Health Disorders

Abstract The fourth target of Sustainable Development Goal (SDG) 3 advocates for the promotion of mental health and wellbeing. The Indian state of Kerala is recognized for its gains in health and development but has substantial burden of mental health ailments. Historical analysis is vital to understand the pattern of mental health morbidity. The current study focusses on comparable estimates available from three largescale population-based surveys in India to explore trends in prevalence of mental health disorders over the years and map resources and infrastructure available for mental health care in Kerala. We undertook a secondary analysis of national demographic surveys from 2002 to 2018 which reported information on mental health and availability of health infrastructure and human resources. Data were collated and descriptive analyses were conducted. We compared the national and state level estimates over the years to study the trend in the prevalence of mental health disability. The prevalence of mental retardation and intellectual disability in Kerala increased from 194 per hundred thousand persons in 2002 to 300 per hundred thousand persons in 2018, two times higher to the national average. The prevalence of mental illness increased from 272 per hundred thousand people to 400 per hundred thousand people in sixteen years. The prevalence was higher among males (statistical significance was not indicated) in mental illness and mental retardation. 2018 data showed that the public sector had 0.01 hospitals and 5.53 beds per hundred thousand persons available for mental health treatment. Results showed a substantial increase in mental health illness over the 16-year study period that has affected males and females, as well as all social classes of the state. The current health infrastructure and human resources in the public sector of the state are inadequate to meet the current burden of the problem and to ensure universal access to care for its population. Key messages The trend in prevalence of mental health disorders in the state is increasing across the years. There is a mismatch between the extend of the problem and resources available in public sector.

ISO 9001 and the public service: an investigation of the effect of the QMS on the quality of public service organizations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jorge Armando López-Lemus
Keyword(s):  
Public Sector ◽  
Service Quality ◽  
Public Service ◽  
Public Services ◽  
The State ◽  
Iso 9001 ◽  
Knowledge Generation ◽  
Content Type ◽  
The Public

Purpose The purpose of this paper is to identify the influence exerted by a quality management system (QMS) under ISO 9001: 2015 on the quality of public services organizations in Mexico. Design/methodology/approach The methodological design was quantitative, explanatory, observational and transversal, for which a sample of 461 public servants from the state of Guanajuato, Mexico was obtained. To test the hypotheses, a structural equation model (SEM) was developed through the statistical software Amos v.21. For the analysis of the data, software SPSS v.21 was used. Regarding the goodness and adjustment indices of the SEM (χ2 = 720.09, df = 320, CFI = 0.933, TLI = 0.926 and RMSEA = 0.05) which, therefore, proved to be acceptable. Findings According to the results obtained through the SEM model, the QMS under ISO 9001: 2015 is positively and significantly influenced tangible aspects (β1 = 0.79, p < 0.01), reliability (β2 = 0.90, p < 0.01), related to response quality (β3 = 0.93, p < 0.01), guarantees (β4 = 0.91, p < 0.01) and empathy (β5 = 0.88, p < 0.01) of the quality related to public services in Mexico. The study’s key contribution is that it discovered that implementing a QMS in accordance with the ISO 9001: 2015 standard has an impact on the quality of public services, with the most influential quality of response. Similarly, the assurance and dependability of service quality turned out to be important in providing public service quality. Research limitations/implications In this paper, the QMS was only evaluated as a variable that intervenes in the process of obtaining quality in public service under the ISO 9001 standard in its 2015 version. In this regard, the results’ trustworthiness is limited to the extent that the findings may be generalized in the state of Guanajuato, Mexico’s public service. As a result, the scientific community is left primarily focused on service quality to promote new future research. Practical implications The ISO 9001: 2015 standard’s QMS is one of the tools for success in both the commercial and government sectors. However, there are practical limitations, which focus on the time during which managers exercise their vision in the public sector: first, the dynamics that managers play in public policy; second, the length of time they have served in public office; and third, the interest of directors of public institutions to improve the quality of service provided by the government. Other practical consequences concern organizational culture and identity, public servant commitment, senior management or secretaries of government, as well as work and training. Originality/value The findings of this paper are important and valuable because they foster knowledge generation in the public sector through the ISO 9000 quality area. A model that permits the adoption and implementation of a QMS based on the ISO 9001: 2015 standard in public organizations that seek to provide quality in their services offered to the user is also presented to the literature. Similarly, the paper is important because there is currently insufficient research focusing on the variables examined in the context of public service in Mexico.

Public hearings as an institution of deliberative democracy in major Russian and American cities

2021 ◽  
Vol 30 (1) ◽  
pp. 59-83
Author(s):  
Andrey Fursov
Keyword(s):  
United States ◽  
Russian Federation ◽  
The United States ◽  
Legal Regulation ◽  
The State ◽  
Legal Regulations ◽  
Federal Law ◽  
The Public ◽  
Public Hearings ◽  
The Russian Federation

Currently, public hearings are one of the most widespread forms of deliberative municipal democracy in Russia. This high level of demand, combined with critique of legal regulations and the practices for bringing this system to reality – justified, in the meantime, by its development (for example, by the Agency for Strategic Initiatives and the Public Chambers of the Russian Federation) of proposals for the correction of corresponding elements of the legal code – make both the study of Russian experiences in this sphere and comparative studies of legal regulations and practical usage of public hearings in Russia and abroad extremely relevant. This article is an attempt to make a contribution to this field of scientific study. If the appearance of public hearings in Russia as an institution of Russian municipal law is connected with the passing of the Federal Law of 6 October 2003 No.131-FZ, “On the general organisational principles of local government in the Russian Federation,” then in the United States, this institution has existed since the beginning of the 20th century, with mass adoption beginning in the 1960s. In this time, the United States has accumulated significant practical experience in the use of public hearings and their legal formulation. Both countries are large federal states, with their own regional specifics and diversity, the presence of three levels of public authority and different principles of federalism, which cause differences in the legal regulation of municipal public hearings. For this reason, this article undertakes a comparative legal analysis of Russian and American experiences of legal regulation and practical use of public hearings, on the example of several major municipalities – the cities of Novosibirsk, Nizhny Novgorod, Voronezh and New York, Los Angeles, and Chicago. A comparison of laws influencing the public hearing processes in these cities is advisable, given the colossal growth in the role of city centers in the industrial and post-industrial eras. Cities in particular are the primary centers for economic growth, the spread of innovations, progressive public policy and the living environment for the majority of both Russian and American citizens. The cities under research are one of the largest municipalities in the two countries by population, and on such a scale, the problem of involving residents in solving local issues is especially acute. In this context, improving traditional institutions of public participation is a timely challenge for the legislator, and the experiences of these cities are worth describing. The unique Russian context for legal regulations of public hearings involves the combination of overarching federal law and specific municipal decrees that regulate the hearing process. There are usually two municipal acts regulating public hearings on general issues of the city district (charter, budget, etc.) and separately on urban planning. In the United States, the primary regulation of public hearings is assigned to the state and municipality level, with a whole series of corresponding laws and statutes; meanwhile, methodological recommendations play a specific role in the organisation of hearings, which are issued by the state department of a given state. It is proposed that regulating the corresponding relationships at the federal subject level will permit a combination of the best practices of legal administration with local nuances, thereby reinforcing the guarantee of the realization of civil rights to self-government. There are other features in the process of organizing and conducting public hearings in the United States, which, as shown in the article, can be perceived by Russian lawmakers as well in order to create an updated construct of public discussions at the local level.

scholarly journals Limits of exercising the rights to leasing out property by public institutions of higher education

2020 ◽  
pp. 7-12
Author(s):  
Mykola Moroz
Keyword(s):  
Higher Education ◽  
Real Estate ◽  
Educational Institution ◽  
Public Institutions ◽  
Educational Institutions ◽  
Institutions Of Higher Education ◽  
Higher Educational Institutions ◽  
The Public ◽  
Higher Educational ◽  
The Right

Problem setting. Leasing out property that is involved in educational, academic, training and production, scientific activities by the public institutions of higher education often leads to violation of the rights of other participants in educational activities. They are sure to be a result of violating the limits, established by the current legislation, of exercising the rights to leasing out property by the public institutions of higher educational. Analysis of recent researches and publications. The issues of state property lease have been studied by many scholars. Basic research in this area has been conducted by I. Spasibo-Fatieieva, O. Lipetsker, Ye.Kazarenko, V. Steshenko, M. Pronina, S. Puhinsky, T. Potapenkova, Yu.Basin, D. levenson, N. Khashchivska, N. Milovska and other scientists. Target of research. The aim of the paper is a comprehensive study and analysis of the limits of exercising the rights by the public institutions of higher education to leasing out their own property. To achieve this goal the following tasks should be solved: 1) to define the limits of exercising the rights by the public institutions of higher education to leasing out their own property; 2) to determine the legal consequences of concluding lease agreements by the public higher educational institutions in violation of current legislation. Article’s main body. The article conducts a general study and analysis of the right of the public institutions of higher education to lease property. The author emphasizes that public higher educational institutions have the right to lease out only real estate and other individually identified property. The legal consequences of concluding lease agreements by public higher educational institutions in violation of the current legislation have been studied. Conclusions and prospects for the development. Summarizing the results of the study we can formulate the following conclusions. The public institutions of higher education have the right to lease out real estate and other individually determined property in the manner prescribed by law and subject to statutory restrictions (without the right of redemption and sublease, when it does not worsen the social and living conditions of persons studying or working in the educational institution). While leasing the property, the public higher educational institution realizes primarily their own property interests, at the same time, indirectly realizing the property interests of the state. If the lease agreement of real estate and other individually determined property of higher educational institutions is recognized as invalid, it may be recognized as invalid only for the future.

scholarly journals METHODS AND WAYS OF ASSESSMENT OF LOSSES FROM CORRUPTION THEFT IN PUBLIC SECTOR OF ECONOMY

2019 ◽  
pp. 131-141 ◽  
Author(s):  
Sergei Aleksandrovich Konovalenko ◽  
Georgy Ismaylovich Harada ◽  
Nazirkhan Gadzhievich Gadzhiev
Keyword(s):  
Public Sector ◽  
Political Development ◽  
Negative Impact ◽  
The State ◽  
Public Funds ◽  
Public Companies ◽  
Financial Flows ◽  
The Public ◽  
Goods And Services ◽  
The Government

Implementation of the decisions made in the course of management of economic and socio-political development of the state causes the adequate financial flows forming the budgetary sphere of the state. The trouble in this sphere does not allow to provide the necessary level of economic growth, hampers reforming of the economy, makes negative impact on commercial and foreign economic activity, interferes with improvement of monetary and credit, tax, insurance and other spheres of the financial system of the Russian Federation. The offenses connected with corruption and theft of budget funds committed by officials at various levels significantly undermine the authority of the government, cause a growth of discontent of society and impact the social and economic situation in the country. The practice of identifying the offenses connected with theft of public funds and property shows that practically all spheres of the public sector of economy are, to a greater or lesser extent, subject to the risks of such crimes commitment. In this regard, a research of methods and ways of assessment of corruption theft amount in the public sector of the economy is an important and hot topic. The main types of public funds theft have been analyzed, including theft of budget funds allocated in the form of grants for targeted measures; theft by overcharging the prices of goods and services used for the state needs; the acquisition of inventory for personal use of the heads of public companies at the expense of the company, etc. The dynamics of the amount of budget crimes in the Ryazan region has been analyzed. It was inferred that corruption crimes in the public sector of the Ryazan region include fraud, abuse of power, abuse of authority, illegal participation in business, as well as taking bribes. A set of measures for preventing the above crimes has been proposed.

scholarly journals ANÁLISE DO PLANO DE CARGOS E SALÁRIOS NA ÁREA DA SAÚDE NO SETOR PÚBLICO NO ESTADO DE MINAS GERAIS/ ANALYSIS OF HEALTH AND POSITION PLAN IN THE HEALTH AREA IN THE PUBLIC SECTOR IN THE STATE OF MINAS GERAIS

2021 ◽  
Vol 7 (1) ◽  
pp. 1369-1384
Author(s):  
Dayana Aureliano Nascimento ◽  
Ernani de Souza Guimarães Júnior ◽  
Alessandro Messias Moreira ◽  
Antonio José Figueiredo Oliveira
Keyword(s):  
Public Sector ◽  
Minas Gerais ◽  
The State ◽  
The Public ◽  
Health Area
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