The 2020 Census in Russia: Institutional and financial considerations

2021 ◽  
Vol 27 (2) ◽  
pp. 272-295
Author(s):  
Vladimir D. FETISOV ◽  
Tat'yana V. FETISOVA
Keyword(s):  
Financial Management ◽  
Budget Deficit ◽  
Process Management ◽  
Investment Policy ◽  
Educational Institutions ◽  
National Data ◽  
Higher Educational Institutions ◽  
The Public ◽  
Municipal Management ◽  
Institutional Expenditures

Subject. The article discusses the finance of the census as a budgetary project, and respective issues. We focus on the specifics of expenditures for the 2020 census in Russia. Objectives. The study unveils and analyzes institutional expenditures for the 2020 census in Russia, identifies direct and indirect spending on the census. We substantiate approaches and suggestions concerning the improvement of the Russian census management and finance. Methods. The article is based on evidential, statistical and digital materials from Russia and other countries. We applied empirical, systems, analytical, economic, historical and other methods of epistemology. The practice is viewed as a measure of the truth of theoretical provisions. Results. The study unveils institutional sources and mechanisms for the finance of the Russian census, identifies specific features of the 2020 census expenditures in Russia. We suggest how the census should be improved in terms of the process management and finance. As a conclusion, we make our suggestions on the improvement of the financial management and balance of the census. The article proves it is possible to considerably cut the census spending during the digitalization of the public and municipal management. Conclusions and Relevance. The growing budget deficit makes the State analyze and reduce its expenditures. We suggest amending the census rules and considerably cut its costs. So, institutions should refuse to charge millions of local fees and hire census takers, but rather choose to use national data registers. The findings can be used to formulate and implement budgetary investment policy of governmental bodies, and by higher educational institutions.

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.

Service right

2020 ◽  
Author(s):  
Aleksandr Chernyavskiy
Keyword(s):  
Higher Education ◽  
Public Service ◽  
Educational Institutions ◽  
Federal State ◽  
Institutions Of Higher Education ◽  
Labour Law ◽  
Postgraduate Students ◽  
The Public ◽  
Municipal Management ◽  
State Educational

The tutorial provides the scientific and theoretical basis of knowledge on civil service in institutions and organizations, information about the official duties and rights of individuals, firms, associations and other structures. The material is based on modern regulatory documents, both Russian and foreign and international human rights, public service system and aspects of its regulation and further reforms. Meets the requirements of Federal state educational standards of higher education of the last generation. For students of educational institutions of higher education studying in areas of training 40.03.01 "Jurisprudence" and 38.03.04 "State and municipal management", as well as occupations involving the study of constitutional, administrative and labour law. Can be useful for teachers, postgraduate students, civil servants, and also for anyone interested in the issues of regulation of the public service.

Pengelolaan Keuangan Yayasan Lembaga Pendidikan dan Pemenuhan Kewajiban Perpajakan Secara Efisien dan Efektif

2021 ◽  
Vol 1 (02) ◽  
pp. 88-103
Author(s):  
Darmansyah Darmansyah
Keyword(s):  
Financial Management ◽  
Income Tax ◽  
Educational Institution ◽  
Annual Reports ◽  
Educational Institutions ◽  
Public Accounting ◽  
The Public ◽  
The Government ◽  
Educational Staff ◽  
Tax Deduction

Abstrak        Yayasan lembaga pendidikan memiliki kewajiban untuk menyampaikan laporan tahunan kepada para stakeholder mengenai kegiatan yang dilakukan selama setahun. Bagi yayasan yang memperoleh dana dari masyarakat wajib diaudit oleh kantor akuntan publik. Pengelolaan keuangan di lembaga pendidikan merupakan kegitan yang amat penting, harus diawasi, dikendalikan dan diamati setiap saat oleh semua pembina, pengurus, dan pengawas yayasan serta pimpinan lembaga pendidikan, agar bila terjadi sesuatu masalah di keuangan dapat ditangani dengan cepat, tepat dan akurat. Selain itu yayasan lembaga pendidikan memiliki kewajiban pula kepada pemerintah, khususnya di bidang perpajakan. Yasasan lembaga pendidikan diharuskan membuat laporan pajak berupa surat pemberitahuan (SPT) secara bulanan maupun tahunan. SPT bulanan berupa SPT 1721 berupa laporan pemotongan pajak atas gaji, upah, honorarium, uang lembur, THR yang diterima tenaga pendidik (guru/dosen) dan tenaga kependidikan (administrasi, sekuriti, kebersihan) yang telah melampuai penghasilan tidak kena pajak. SPT untuk Pajak Penghasilan Potongan Pungutan seperti PPh Pasal 23, Pasal 26, Pasal 4 ayat 2 bila ada transaksi yang mengharuskan yayasan lembaga pendidikan melakukan pemotongan dan pemungutan. SPT tahunan berupa SPT 1771 sebagai badan usaha berbentuk yayasan juga harus menyampaikan laporan kegiatannnya. Bila ada surplus yang diperoleh tahun itu, harus diberitahu jumlahnya dan dibuat rencana surplus tersebut mau digunakan untuk apa saja. Selama surplus tersebut digunakan tidak melampuai waktu empat tahun dan dimanfaatkan untuk kepentingan lembaga pendidikan tersebut, seperti membangun ruang belajar baru, menyediakan sarana prasarana untuk murid/mahasiswa, dan lainnya, maka surplus tersebut tidak dikenakan pajak penghasilan. Kata Kunci: manajemen keuangan, akuntan publik.      Abstract       Educational institution foundations have an obligation to submit annual reports to stakeholders regarding activities carried out during the year. Foundations that receive funds from the public must be audited by a public accounting firm. Financial management in educational institutions is a very important activity, it must be supervised, controlled and observed at all times by all supervisors, administrators and supervisors of foundations as well as leaders of educational institutions, so that if something happens in finance can be handled quickly, precisely and accurately. In addition, educational institution foundations also have obligations to the government, especially in the field of taxation. Educational institutions are required to prepare tax reports in the form of notification letters (SPT) on a monthly or annual basis. Monthly SPT in the form of SPT 1721 in the form of a tax deduction report on salaries, wages, honoraria, overtime pay, THR received by educators (teachers / lecturers) and educational staff (administration, security, cleanliness) who have exceeded their non-taxable income. SPT for Withholding Tax Withholding such as Income Tax Article 23, Article 26, Article 4 paragraph 2 if there is a transaction that requires educational institution foundations to deduct and collect. Annual SPT in the form of SPT 1771 as a business entity in the form of a foundation must also submit a report on its activities. If there is a surplus obtained that year, the amount must be informed and a plan should be made of the surplus to be used for whatever. As long as the surplus is used less than four years and is used for the benefit of the educational institution, such as building new learning spaces, providing infrastructure for students, etc., the surplus is not subject to income tax. Keywords:        financial management, public accounting.

scholarly journals The Technology of the Learning Process Management Expert System in Higher Educational Institutions

2018 ◽  
Vol 7 (4.7) ◽  
pp. 283
Author(s):  
Batyrkhan Kuzenbaev ◽  
Rosamgul Niyazova ◽  
Ayzhan Kuzenbaevа
Keyword(s):  
Decision Making ◽  
Expert System ◽  
Learning Process ◽  
Domain Knowledge ◽  
Process Management ◽  
Educational Institutions ◽  
Higher Educational Institutions ◽  
Ontological Approach ◽  
Higher Educational ◽  
Management Expert

The present paper considers the development of learning process management expert system in higher educational institutions, based on the ontological approach. The purpose of research is an improve the effectiveness of decision making during the management of learning processes by using intelligent management methods and modern approaches to knowledge modelling. The methodology of solving the set task is based on models and methods of knowledge representation usage, the artificial intelligence theory, expert methods of decision-making and general theoretical principles of the control theory, and the theory of decision-making. Authors conducted a qualitative analysis of the domain knowledge, which allowed distinguishing and formalizing main concepts and relations between them. Authors suggested a methodological approach to the construction of the learning process management system, which allows implementing knowledge-based approaches to the development of information systems in the domain knowledge of learning process management. Authors also developed the structure and formal description of the ontology of the learning process in higher educational institutions, which allows reusing the suggested solutions. Research results were implemented in the expert information system; they can be used in practice in learning process management in higher educational institutions. 

scholarly journals Public finance management system in modern conditions

2020 ◽  
Vol 17 (4) ◽  
pp. 402-410
Author(s):  
Alla Chornovol ◽  
Julia Tabenska ◽  
Tetiana Tomniuk ◽  
Liudmyla Prostebi
Keyword(s):  
Public Finance ◽  
Public Debt ◽  
Financial Management ◽  
Management System ◽  
Budget Deficit ◽  
Negative Impact ◽  
The Public ◽  
Finance Management ◽  
Public Financial Management ◽  
Financial Management System

The public finance management system is an important lever for equalizing financial and budgetary disproportions in the context of institutional changes. The paper aims to substantiate the directions of development of the public financial management system. Economic and statistical methods and correlation-regression analysis methods are used to determine the relationship between the GDP deflator and the share of revenues, expenditures, the general government budget deficit, and public debt in GDP, assessing the features of the public financial management system in Ukraine and EU countries. This study reveals that one of the main restraining factors in the public finance system development is a significant level of uncertainty in economic processes, which intensifies macroeconomic fluctuations, significant indicators of the share of public debt and budget deficit of the state administration sector pose risks to financial and economic stability; their potential negative impact on socio-economic processes is much more destructive than the pro-cyclical nature of fiscal policy. From this point of view, the public finance management system should be directed at optimizing financial and budgetary tools to prevent the growth of public debt and budget deficit in gross domestic product, which determines the importance of substantiating further development directions of the public financial management system. It is concluded that the mechanism of public financial management in recent years is quite rigid and restrictive, in the context of institutional change expands the tools of public financial management and increases its impact on socio-economic processes.

scholarly journals Importance from the Postgraduate Upping in Financial Administration Subjects for Health Educational Managers

2020 ◽  
Vol 1 (7) ◽  
pp. 01-03
Author(s):  
Fé Fernández Hernández
Keyword(s):  
Decision Process ◽  
Financial Management ◽  
Postgraduate Education ◽  
Economic Resources ◽  
Health Economy ◽  
Educational Institutions ◽  
The Public ◽  
Best Management ◽  
Economic Decisions ◽  
Financial Administration

Background. The real available from economic resources determines the capacity from the Public Health and the Education to support their demanded services. In that way the postgraduate upping is very important and health educational managers continue needing a sufficient upping in financial management in rational terms across the taking decisions process since the Health Economy. Objective. To describe the importance from the postgraduate upping in financial administration subjects for health educational managers. Materials and methods. Were utilized the inductive – deductive and the comparative as theorical methods. As empiric method was utilized the bibliographic research. Results. Health educational managers are taking economic decisions constantly. The postgraduate forming in results optimization terms´ across the taking decision process must provide to health educational managers the strategies and methodologies scientifically supported for the best management process. Conclusions. Best use from the health educational institutions budget´s is a main necessity for respective managers. The role from the postgraduate education in this context is very important for the complementary upping for health educational managers.

scholarly journals Classification of Professional Software for the Public Finance Management

2019 ◽  
Vol 17 (4) ◽  
pp. 57-65
Author(s):  
R. V. Erzhenin
Keyword(s):  
Public Finance ◽  
Public Administration ◽  
Financial Management ◽  
Educational Institutions ◽  
Digital Platforms ◽  
The Public ◽  
Finance Management ◽  
Software Products ◽  
The Cost

In the context of the development of new digital public administration and the transition from workstations to digital platforms, the task of systematizing knowledge about professional software (ProSW) used in state and municipal institutions is becoming urgent. One of the approaches to the systematization of information about software is its typification and classification. To solve this problem, the author chose from open Internet sources and analyzed the main characteristics of leading Russian vendors that supply their software products for public finance management, including such well-known brands as Firma 1C, Parus Corporation, NPO Krista and a number of others. Based on the analysis of the data submitted by the vendors of the descriptions of their ProSW, the article first proposed its typification and various classification, including with respect to the ownership of ProSW. The proposed structuring of information on the software for financial management can be used for registering software in the Unified Register of Russian Programs and in standardized lists of goods, works and services that are purchased by customers in order to meet state and municipal needs, including the comparative assessment of the cost of the same type of software. The author concludes that the architecture of the universally used ProSW is not sufficiently effective due to the use of outdated approaches to system design. The results of the study can be used to expand the knowledge of students in higher educational institutions in areas related to public administration, IT management and software development.

scholarly journals Financial Leverage of Faculty of Higher Educational Institutions in the Province of Capiz

2020 ◽  
Vol 3 (2) ◽  
pp. 13-14
Author(s):  
Joesan D. Borres ◽  
Joseph G. Guevarra
Keyword(s):  
Financial Literacy ◽  
Financial Management ◽  
Well Being ◽  
Educational Institutions ◽  
Financial Leverage ◽  
Higher Educational Institutions ◽  
Insufficient Amount ◽  
Higher Educational ◽  
The Difference ◽  
The Relationship

Faculty-entrepreneurs started their business using savings and personal money.  Over time, with an insufficient amount of capital and to maximize business operation, faculty-entrepreneurs incur debt. Findings on financial literacy, financial capability, financial management, and faculty's financial well-being were very low and negative. So far, there is a dearth of studies that have been conducted on financial leverage, particularly on the faculty who are engaged in business. Financial leverage refers to the source of business capital used in the form of equity and debt. The paper explored the level of financial leverage in terms of equity and debt of faculty of higher educational institutions when they are taken as a whole and grouped according to age, sex, and gross monthly business income. Likewise, it determined the difference in the level of financial leverage in terms of equity and debt when teachers are grouped according to the aforementioned demographics. Also, it explored the relationship between equity and debt.  Likewise, it determined the result of financial leverage in their investment practices.

scholarly journals Public sector accounting education and training as supportive mechanisms of the ongoing accrual-based accounting reforms

2021 ◽  
Vol 25 ◽  
pp. 1-8
Author(s):  
Hanane Jafi ◽  
Said Youssef
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Accounting Education ◽  
Educational Institutions ◽  
The Public ◽  
Body Of Knowledge ◽  
Public Financial Management ◽  
Essential Components ◽  
Public Sector Accounting ◽  
And Training

This article explores the major challenges surrounding the ongoing wave of public sector accrual accounting reforms. In particular, this paper sheds light on the importance of training and skill development as essential components of capacity-building and discusses the crucial role educational institutions play in laying the basis of a sound Public Sector Accounting (PSA) body of knowledge. The article also provides recommendations based on studies and reports conducted by international organizations, standards-setting bodies, and accountancy profession institutions as well as capitalizing on the experience of leading countries in the public financial management field

Sign in / Sign up

Export Citation Format

Share Document