The Effects of State Budget Policy on Research University Indirect Cost Recovery Rates and Management Accounting

1999 ◽  
Author(s):  
Janice Ammons ◽  
Steven E. Salterio
Keyword(s):  
Indirect Cost ◽  
Research University ◽  
Management Accounting ◽  
Cost Recovery ◽  
State Budget ◽  
Recovery Rates ◽  
Budget Policy

scholarly journals Sponsored Research Indirect Costs: A Single-Site Case Study of Public Research University STEM Faculty Members’ Perspectives

2019 ◽  
Author(s):  
Susan Gossman
Keyword(s):  
Organizational Culture ◽  
Indirect Cost ◽  
Research University ◽  
Faculty Members ◽  
Cost Recovery ◽  
Public Research ◽  
Faculty Socialization ◽  
Political Bargaining ◽  
Public Research University

This explanatory case study investigated the phenomenon of one institution’s public research university STEM (science, technology, engineering and mathematics) faculty members’ perspectives on indirect cost recovery from research grant funding. The explanatory scheme incorporated organizational culture, faculty socialization, and political bargaining models in the conceptual framework. The analysis indicated that faculty socialization and organizational culture were the most dominant themes; political bargaining emerged as significantly less prominent. Public research university STEM faculty are most concerned about the survival of their research programs and the discovery facilitated by their research programs; they resort to conjecture regarding the utility of indirect cost recovery. The findings direct institutional administrators to consider less emphasis on compliance and hierarchical authority and focus on greater communication and clarity in budget processes and organizational decision-making when working with expert professionals such as science faculty; for higher education researchers, the findings indicate a need for more sophisticated models to understand organizational dependency on expert professionals.

scholarly journals ANALYSIS OF KANO STATE BUDGET FROM ISLAMIC ECONOMICS PERSPECTIVE 2007-2015

2019 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Tasiu Tijjani Sabiu ◽  
Muhammad Bako
Keyword(s):  
Conceptual Analysis ◽  
Social Goals ◽  
Development Projects ◽  
Journal Articles ◽  
Human Capital Development ◽  
State Budget ◽  
State Administration ◽  
Self Interest ◽  
Budget Policy ◽  
Capital Development

Budgeting on conventional ground devises social goals by individualism, self-interest, and misplacement of priorities which creates and widens social inequality. On the other hand, Budgeting from Islamic economics perspective envisages and promotes equity, justice, and equality through mutual consultation and public maslaha and this is achieved by placing the budget in line with the goals of sharia which serves humanity better. The objective of the paper is to critically analyze Kano state budget from 2007 to 2015 based on Maqasid sharia framework. Thus, the paper is a conceptual analysis which relies on journal articles, books, conference proceedings and other relevant materials. The study reveals that the Kano state administration between 2007 to mid2011 incorporate sharia parameters fully into its budget policy and implementation while that of 2011 to mid-2015 partially observe some of the sharia parameters by emphasizing mostly on human capital development and capital project. Thepaper recommends that since Kano state is a sharia-compliant state and that the future administrations should fully envisage sharia parameters in its budget policies and implementation by placing more emphasis on and proper utilization of sharia supportive institutions or pillars such as Zakat and Hubsi commission, Hisbah board, sharia commission, coupled with productive and sustainable human and capital development projects.

scholarly journals Economic content of the state budget policy

2020 ◽  
Vol 130 (1) ◽  
pp. 121-129
Author(s):  
Bitoleuova E. ◽  
Zhussupov R.
Keyword(s):  
The State ◽  
State Budget ◽  
Budget Policy

scholarly journals PROBLEMS OF BUDGET PLANNING IN CONDITIONS OF MACROECONOMIC INSTABILITY

2021 ◽  
Author(s):  
Oksana Posadnieva ◽  
Yana Rybitska
Keyword(s):  
The State ◽  
Medium Term ◽  
State Budget ◽  
Budget Planning ◽  
Developed Economies ◽  
External Threats ◽  
History Of ◽  
Budget Policy ◽  
Definition Of

The theoretical, methodological and practical principles of budget planning are considered in the work. The main economic and political factors that affect the quality of budget planning in a crisis economy are highlighted. The quality and efficiency of budget indicators planning during destructive events, internal and external threats are analyzed. The effectiveness of the state budget policy largely depends on effective budget planning. The principles of medium-term budget planning (Budget Declaration), which were introduced in our country and which aim to determine the general budget indicators for the next three years, should ensure the implementation of medium-term and long-term budget programs. However, the changing macroeconomic situation in the country and global economic challenges force the Budget Declaration to be revised annually. The main document of budget planning is the law on the State Budget of Ukraine for next year, and therefore the accuracy and completeness of its implementation depends on both medium-term budget planning and budget policy. The revenue part of the State Budget of Ukraine has a decisive influence on the formation expenditure’s part of the State Budget of Ukraine and a significant impact on the formation of local budgets. Therefore, the quality and accuracy of revenue planning is a necessary guarantee of socio-economic development of the state in the planned budget period. The execution of the revenue side of the state budget is also greatly influenced by foreign economic factors, which are not always predictable even for developed economies with a long history of budget risk forecasting, and for Ukraine sometimes become catastrophic, because our country does not have reserve funds as countries with developed economies. The purpose of the article is to consider and evaluate the theoretical and methodological and practical provisions of budget planning and develop on this basis practical recommendations for its improvement. In view of this, the paper revealed different approaches to the definition of «budget planning». The article considers the existing approaches to planning the revenue and expenditure side of the state budget. The authors identified factors that affect the quality of budget planning. The paper presents proposals for improving the efficiency of budget planning.

The European Union Transport Policy and their Consequences for the Infrastructure Development in Poland in 2014-2020. Part II

2015 ◽  
Vol 10 (1) ◽  
pp. 73-84
Author(s):  
Wacław Szymanowski
Keyword(s):  
Road Traffic ◽  
Policy Option ◽  
Transport Policy ◽  
Policy Outcomes ◽  
Infrastructure Development ◽  
The European Union ◽  
State Budget ◽  
Spatial Cohesion ◽  
Budget Policy ◽  
Car Transportation

In part I of the paper discussed the evolution of the objectives of the COMMON TRANSPORT POLICY over the last 20 years, of a major impact on the level of spatial cohesion achieved, and ensuring competitive, reliable, safe and environmentally friendly transport opportunities. On that basis, dilemmas regarding the outcomes of their implementation after 2020 until 2050 are analyzed. 3 options for policy outcomes are formulated: POLICY OPTION I suggesting the pursuit of the applicable policy, i.e. the completion of the construction of the motorway network in Poland, with possible difficulties for the State budget. POLICY OPTION II assumes that there will be a shift of some road traffic onto rail following the launch of an adequate fee and toll policy, decreasing the burden placed on car transportation. Finally, POLICY OPTION III delineates the perspective of a sustainable and durable transport development thanks to appropriate allocations of funds, and, in consequence, an improved competitiveness of national traffic and the completion of the construction of motorway infrastructure. The choice of policy option may have dramatic implications as to Poland's ability to manage its development opportunities ahead. 

Contemporary Tendencies of Engineering Industries Development

2006 ◽  
pp. 31-46
Author(s):  
V. Klinov
Keyword(s):  
Information And Communication Technologies ◽  
Communication Technologies ◽  
Tax Rates ◽  
State Budget ◽  
Personal Training ◽  
Social And Economic Development ◽  
Fixed Capital Formation ◽  
Information And Communication ◽  
Budget Policy ◽  
Engineering Industries

On the basis of broad use of information and communication technologies engineering industries play a crucial role in solving major problems of social and economic development. The system of taxation in the leading countries provides for maximum reserving of the natural rather than the technology rent. The problems of developing engineering industries in Russia and bridging the gap in efficiency with advanced countries can be solved by means of the state budget policy on the basis of heavy taxing of productive resources. At the same time lower tax rates should be established for enterprises in manufacturing and construction providing for tax exemptions of operating surplus used for gross fixed capital formation inside the country as well as for R&D and personal training.

scholarly journals Breaking the Budget Rule to Rescue Economy

2020 ◽  
Vol 17 (5) ◽  
pp. 16-25
Author(s):  
A. Yu. Chalova
Keyword(s):  
Russian Federation ◽  
Large Scale ◽  
Federal Budget ◽  
State Regulation ◽  
State Budget ◽  
Economic Development Policy ◽  
Russian Economy ◽  
State Finance ◽  
Budget Policy ◽  
The Russian Federation

A high degree of uncertainty in the future development of global and Russian economy due to the corona-virus epidemic proliferation, the global economic downfall, which followed the introduction of quarantine measures in some countries make the issue of changes in state budget policy in the Russian Federation more and more acute. Despite the seeming finance stability of the budget system of the Russian Federation characterized by the surplus federal budget during two previous years and min deficit budgets of other levels, it still depends on external factors of the economic development. Policy of the Ministry of Finance aimed at adjustment of federal budget fund use to fluctuations of global oil prices within the frames of the budget rule can form considerable reserves, but at the same time it can cause a drop in investment and consumer demand and sl ow down in economy development. This approach to developing and implementing budget policy could ruin the budget essence as an active tool of state regulation of economy, especially in current conditions. Transforming the model of obligatory balance of the federal budget and accumulating sovereign reserves in conditions of growth absence in Russian economy for the large-scale stimulation of the population and business demand require scientifically grounded approach. New economic conditions demonstrate the necessity to provide well-balanced parameters of the federal budget within the frames of the budget rule. The possibility to combine these goals depends on degree of realizing key budget risks and stability of state finance to them. The article carried out modeling of key parameters of the federal budget depending on risk defining factors and effective restrictions by the budget rule provided an opportunity to advance a hypothesis that the basis of the long-term balance of Russian federal budget is formed by a new model of state budget policy leaning on the alternative use of finance tools and acceptable easing of budget rule restrictions.

scholarly journals CURRENT ISSUES OF REGULATORY AND LEGAL SUPPORT OF BUDGET SECURITY IN UKRAINE

2020 ◽  
Vol 1 (4(106)) ◽  
pp. 56-63
Author(s):  
К. В. Бартащук
Keyword(s):  
Financial Stability ◽  
Banking System ◽  
Criminal Code ◽  
The State ◽  
Hierarchical Organization ◽  
State Budget ◽  
Economic Relations ◽  
Leading Role ◽  
Budget Policy ◽  
State And Local

The article is devoted to the characteristics of the regulatory and legal support of budget security in Ukraine. Regulatory and legal support of budget security is understood as a state view of its essence and content, which determines the official ideas and views that relate to it, including the conditions and procedure for cooperation between the state and society in ensuring budget security. A classification of doctrinal interpretations of the concept of "budget security" was proposed, namely: the ability of the state to effectively perform its own tasks and functions with the help of the budget; the ability of the banking system to ensure the rational formation and use of budget funds to ensure financial stability and independence of the state; the state of ensuring the solvency of the state; the process of developing, implementing and monitoring budget execution; an indicator for assessing the effectiveness of public policy in social and other spheres of public life and the performance of its functions. The author's interpretation of the concept of "budget security" as ensuring the safe state of public economic relations, which mediate the formation and use of a centralized fund of financial resources of state and local levels, designed to ensure the tasks and functions of these entities, creating conditions for development and strengthening democratic, social, legal state. It was proved that the regulatory and legal support of budget policy has a hierarchical organization and covers the Constitution of Ukraine, codes of Ukraine (Budget Code of Ukraine, Tax Code of Ukraine, Criminal Code of Ukraine, Code of Administrative Offenses), laws of Ukraine "On State Budget for… year" , a number of laws regulating relations in the field of budget security, as well as bylaws that ensure the implementation and enforcement of the mechanism of budget security of Ukraine, resolutions and regulations governing the work of state bodies and institutions in the field of budget security, decisions and normative legal acts of local authorities and local self-government bodies in the researched sphere. The leading role in the researched problems is played by a number of international acts ratified by Ukraine, the norms of which directly or indirectly concern ensuring the budgetary security of the country.

Principles of state budget management

2020 ◽  
pp. 130-135
Author(s):  
О.В. Доброскок
Keyword(s):  
Russian Federation ◽  
Financial Management ◽  
Public Management ◽  
Municipal Finance ◽  
Budget Management ◽  
State Budget ◽  
Finance Management ◽  
Strategic Goals ◽  
Budget Policy ◽  
The Russian Federation

Принципы бюджетного менеджмента являются основой организации государственной системы управления финансовыми ресурсами на макроуровне, реализующей стратегические цели и текущие задачи бюджетной политики государства. Перечень принципов бюджетного менеджмента должен быть достаточным, научно обоснованным и иметь практическое применение в государственном менеджменте различного уровня. В статье рассмотрены принципы построения бюджетной системы Российской Федерации, принципы финансового менеджмента, принципы управления государственными и муниципальными финансами, общие принципы управленческих систем. В результате исследования проведен анализ принципов бюджетного менеджмента, предложен расширенный перечень принципов, в том числе учитывающий положения Конституции Российской Федерации, дано теоретическое обоснование предложенных принципов. The principles of budget management lay down the foundations of the organization of the financial resources management state system at the macro level, which implements strategic goals and present-day problems of the state budget policy. The list of the budget management principles should be sufficient, scientifically substantiated and have practical application in public management at various levels. The article examines the principles of building the budget system of the Russian Federation, the principles of financial management, public and municipal finance management, as well as general principles of management systems. In the course of the study, the analysis of the budget management principles was carried out. As a result, an extended list of principles, in which the provisions of the Constitution of the Russian Federation are taken into consideration, was proposed. A theoretical justification of the proposed principles was given.

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