Reserve funds of federal subjects: A comparative analysis of nature and practice in Russia and the U.S.

2020 ◽  
Vol 26 (3) ◽  
pp. 590-599
Author(s):  
A.Yu. Izotova
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Federal Budget ◽  
Annual Reports ◽  
Social Burden ◽  
Rainy Day Funds ◽  
The Usa ◽  
Fundamental Research ◽  
The Russian Federation ◽  
Canadian Provinces

Subject. The article reviews four main types of budget reserves of the constituent entities of the Russian Federation, the USA and Canada, i.e. reserve funds of constituent entities of the Russian Federation, reserve funds of supreme executive authorities of the constituent entities of the Russian Federation, Rainy Day Funds and Contingency Reserve Funds of the US and Canadian provinces. Objectives. In Russia, the greatest attention is paid to the budget reserve of the Federal budget, while the budget reserves at the level of subjects of the Federation are underexplored and require close scientific understanding, as they bear the greatest social burden. Methods. The fundamental research method is a comparative analysis of the theoretical representation of scientific articles, statutory documents of the subjects of the Federation and annual reports on reserve funds of the USA and Canada. Results. The results of the analysis of reserve funds of the constituent entities of the Russian Federation, reserve funds of supreme executive authorities of the constituent entities of the Russian Federation, Rainy Day Funds and Contingency Reserve Funds of the USA and Canadian provinces are presented in the form of a matrix-characteristic of these four types of funds by eleven criteria. Conclusions. The performed theoretical and practical analysis of the four types of budget reserves is generalized in the form of directions for improving the Methodological Recommendations for subjects of the Russian Federation regarding the formation and use of regional funds of financial reserves of the Ministry of Finance of the Russian Federation.

scholarly journals WORLD TRENDS IN THE DEVELOPMENT OF EXPERT AND ANALYTICAL ACTIVITY IN ASSESSMENTS AND CRITERIA

THE BULLETIN ◽  
2020 ◽  
Vol 6 (388) ◽  
pp. 223-231
Author(s):  
Sembieva L.M., ◽  
◽  
Tazhbenova G., ◽  
Orynbekova G., ◽  
Mandrazhi Z., ◽  
...  
Keyword(s):  
Russian Federation ◽  
Annual Reports ◽  
Similar Work ◽  
The Usa ◽  
Expert Analysis ◽  
Executive Decision Making ◽  
The Russian Federation ◽  
Performance Audit ◽  
The Republic ◽  
Audit Reports

World experience indicates that the implementation of expert analysis, largely, affects the level of high-quality management decisions, as well as the level of executive decision-making in the budget and financial sphere. In addition, these measures contribute to increasing the degree of responsibility, transparency and accountability in the activities of state bodies. The authors studied the world practice of conducting expert and analytical activities, evaluating the effectiveness of the application of expert and analytical activities, developing methodological recommendations for conducting similar work in the Republic of Kazakhstan. The study examined the experience of four countries, such as Germany, the USA, Great Britain and the Russian Federation. The expert-analytical activity of VOGA in all the countries listed, except for the Russian Federation, is not legally regulated. There are no relevant norms in the laws governing the activities of VOGA. In all of the above countries, except for Russia, expert and analytical activities are not methodologically regulated. The rules, procedural standards, and audit requirements do not provide for a methodology for expert analysis. The study of documents arising from the activities of the SAIs of the above countries, such as audit reports, analytical reports, annual reports (except for the Russian Federation) allows us to conclude that expert analysis in the above countries is carried out to a greater extent during the performance audit. The experience of the abovementioned countries, as well as the study of ISSAI standards related to the implementation of the performance audit, indicates that the full-scale implementation of the performance audit can lead to the absence of the need for additional expert analytical work. Since in accordance with ISSAI 300, the performance audit itself delivers a new information, knowledge and value.

Analysis of performance indicators of the High-cost Nosologies program in the constituent entities of the Russian Federation

2020 ◽  
pp. 49-54
Author(s):  
I.K. Petrukhina ◽  
◽  
R.I. Yagudina ◽  
T.K. Ryazanova ◽  
E.P. Gladunova ◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Performance Indicators ◽  
Federal Budget ◽  
Simultaneous Increase ◽  
The Russian Federation ◽  
Drug Provision ◽  
Analysis Of Performance

In the Russian Federation, preferential medicine provision is an important component of state assistance to citizens living in various regions. One of the main programs of preferential drug provision is the High-cost Nosologies program, funded by the federal budget. The purpose of the work was to study regional implementations of this program in 21 constituent entities of the Russian Federation for the period from 2018 to 2019. On the basis of a comparative analysis of the performance indicators of the program, differences were revealed in the amount of funding,average medicine costs, as well as actual costs per 1 beneficiary. In 2019, in most constituent entities of the Russian Federation, an increase in the number of beneficiaries was revealed along with a simultaneous increase in the medicine costs, which is due to the inclusion of 5 additional diseases in the list of High-cost Nosologies.

scholarly journals Outcomes of the Water Strategy of the Russian Federation Implementation in Respect of Securing Hydraulic Facilities Safety

2018 ◽  
Author(s):  
Keyword(s):  
Comparative Analysis ◽  
Water Resources ◽  
Russian Federation ◽  
Quantitative Assessment ◽  
Annual Reports ◽  
Safe State ◽  
The Status ◽  
Federal Districts ◽  
The Russian Federation ◽  
Water Strategy

On the basis of the performed analysis of the annual State reports “On the status and use of water resources of the Russian Federation, annual reports of the Federal Service for Ecological, Technological and Nuclear Supervision, and the data of the Russian Register of Hydraulic Facilities the outcomes of the Water Strategy of the Russian Federation implementation with reference to securing of hydraulic facilities safety are presented as current by the end of 2017. Analysis of the data on conditions of hydraulic facilities by the regions and Federal districts of the Russian Federation has been carried out. The results of quantitative assessment of the implementation of measures aimed to attaining of the hydraulic facilities adequate level of safety have been considered. Comparative analysis of the hydraulic facilities safe state establishing by years has been done.

scholarly journals COMPARATIVE ANALYSIS OF THE METHODS OF FINANCIAL AND ECONOMIC EXAMINATIONS TO DETERMINE INSOLVENCY

2019 ◽  
Vol 20 (2) ◽  
pp. 351-366
Author(s):  
J. Liodorova ◽  
K. Mamikonyan ◽  
O. Markina
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Evidence Base ◽  
Financial Ratios ◽  
Annual Reports ◽  
Normative Values ◽  
Baltic Countries ◽  
The Russian Federation ◽  
The Baltic ◽  
A Company

The article describes the methods of financial and economic examinations to determine the insolvency of a company in the Baltic countries, Republic of Armenia, Ukraine, Republic of Belarus, the Russian Federation and Republic of Kazakhstan. The signs of insolvency regulated in legislation of the countries, and international requirements for the validation of expert methods are presented in the article. The authors present the results of a comparative analysis of the considered methods for assessing insolvency and results of testing methods based on data of annual reports of focus group of five Latvian bankrupt companies. The research has shown that the expert methods of all eight countries are based on a normative approach — comparing the calculated financial ratios with their normative value. In Ukraine, Republic of Belarus, the Russian Federation and Republic of Kazakhstan, the financial ratios and their normative values are approved in the legislation of the countries. In the Baltic countries and Republic of Armenia, these ratios and their values are developed in approved expert methodologies. The method of «net assets» is also used to assess the solvency of large companies. The test results showed that the methods of the countries reviewed are applicable in practice and give a similar assessment of the solvency of companies as a whole. More similar results present the methods of the Baltic countries, Ukraine and Republic of Belarus. The results of the methods of Republic of Armenia, Kazakhstan and the Russian Federation are more similar to each other, but slightly differ from the previously listed group of countries. The authors demonstrated the ability to validate the expert methods, which is necessary to use an expert conclusion on the assessment of insolvency as an evidence base in another country.

The right to life: A comparative analysis of the relevant norms of the Constitutions of the Republic of Azerbaijan and Russian Federation

2020 ◽  
Vol 10 (1) ◽  
pp. 28-32
Keyword(s):  
Comparative Analysis ◽  
Death Penalty ◽  
Russian Federation ◽  
Practical Implementation ◽  
Right To Life ◽  
Human Right ◽  
The Russian Federation ◽  
The Republic ◽  
The Right ◽  
Criminal Legislation

The relevance of the work is determined by the fact that the right to life belongs to the basic constitutional human rights, therefore, its observance and protection is the duty of the state. Despite its undeniable importance, today the right to life anywhere in the world is not really ensured in sufficient quantities. The constitutional consolidation of the right to life raises a number of issues related to the concept, nature, legislative and practical implementation of this right. It should be noted that various aspects of the human right to life were considered in the scientific works of G.B. Romanovsky, O.G. Selikhova, T.M. Fomichenko, A.B. Borisova, V.A. Ershov and other Russian authors. The aim of the study is to study and comparative analysis of the legal content of the constitutional norm that defines the right to life, to comprehend and identify possible problems of the implementation of this right. To achieve this goal, this article discusses relevant issues of ensuring the right to life, proclaimed by Article 20 of the Constitution of the Russian Federation and Article 27 of the Constitution of Azerbaijan Republic. The results of a comparative analysis of these constitutional norms and the relevant norms of industry law allow us to determine, that there is no contradiction between Article 20 of the Constitution of the Russian Federation and the norms of the criminal legislation of the Russian Federation, which imply the death penalty as an exceptional measure of punishment, because a moratorium has been imposed on the death penalty in the Russian Federation since April 16, 1997. However, after the abolition of the death penalty in the criminal legislation of the Republic of Azerbaijan in 1998, there was a discrepancy between parts II and III of Article 27 of the Constitution of the Republic of Azerbaijan and the criminal legislation of Azerbaijan Republic that requires the introduction of the necessary changes in the content of the analyzed constitutional norm. The value of the work is determined by the fact that the introduction of appropriate changes will contribute to the further improvement of the Constitution of the Republic of Azerbaijan and the effective implementation of the right to life of everyone.

A comparative analysis of the anthropogenic impact and user-pays principle availability in the model areas of the Russian Federation

2020 ◽  
Vol 18 (9) ◽  
pp. 1787-1798
Author(s):  
S.N. Ayusheeva
Keyword(s):  
Environmental Management ◽  
Comparative Analysis ◽  
Russian Federation ◽  
Natural Environment ◽  
Anthropogenic Impact ◽  
Negative Impact ◽  
Economic Behavior ◽  
Environmental Investment ◽  
The Russian Federation ◽  
Comparative Systems

Subject. This article assesses the effectiveness of the existing system of environmental management based on the user-pays principle in terms of reducing the negative impact on the environment. Objectives. The article aims to conduct a comparative analysis of the anthropogenic impact on natural environment components and deficiency payments for pollution in the model areas of the Russian Federation. Methods. For the study, I used the methods of computational, comparative, systems, and structural analyses. Results. Based on the ecological rating of the Russian Federation subjects, the article defines model areas, assesses the degree of anthropogenic impact on the basis of pollution relative rates, and describes the particularities of environmental investment in the selected areas. Conclusions. The system of payments for pollution does not affect the economic behavior of economic entities.

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