scholarly journals FINANCIAL MANAGEMENT OF PRIVATE PRESCHOOL

Author(s):  
Syed Lamsah Syed Chear

Early childhood services and education industry have grown steadily with a wide range of local and international franchise brands. This raises questions about the ability of private kindergartens and nurseries to compete in the market. The objective of this study is to analyze the basic aspects of the financial management of this institution and its ability to be viable and competitive. Data is obtained through questionnaires that are distributed to selected entrepreneurs and managers in the state of Selangor. Feedback from 52 institutions found that a large number of institutions have a sufficient number of children. Teachers are qualified but paid salaries on a low scale. Student management assistant is not provided due to small and varied size of classes. More kindergartens are in high-income categories compared to nurseries, but both institutional spendings are in lower categories. The registration fee varies between institutions but the kindergarten charges an additional fee at a higher rate compared to nurseries. There are preferential differences in operating expenses incurred between kindergartens and nurseries. Some recommendations to reduce the financial burden of private pre-school operators are discussed at the end of this article.

2021 ◽  
Author(s):  
Ilona Borushok ◽  

In modern conditions, public spending on social protection plays a priority role in improving the welfare and quality of life of vulnerable populations. From the volume and direction of financial resources of the state depends not only the level of welfare of society, but also the development of the domestic economy and the stability of the socio-political situation in the state. The developed countries of the modern world spend about 17% of gross domestic product for social protection and social security. This indicator shows that expenditures on the social component occupy the largest share in the structure of state budget expenditures, both in foreign countries and in Ukraine. The lack of public funds to meet the requirements of current legislation and failure to fulfill planned indicators of financing of all social articles are the main problems of financial provision of social protection in Ukraine. Despite the fact that during the analyzed period there is an increase in expenditures on social protection in Ukraine, these funds are still insufficient. The implementation of the policy in the social protection system has a number of reasons, which are manifested primarily in the implementation of the approved expenditures of the state budget. Despite the significant amounts of public spending on social protection and social security and wide range of forms of social assistance, the benefits of which are enjoyed by a significant part of society, not all measures are effective. On the one hand, the state invests significant funds in the development of the social sphere, and on the other - these costs do not solve the problems of social protection, but, on the contrary, inflate them. Solving the problems of financing social protection in Ukraine must be carried out in conjunction with reforming the social protection system as a whole, which will reduce the financial burden of the state and improve living standards. Therefore, we consider it important to investigate the issues of public spending on social protection and the problems of financing the social sphere and find alternatives to improve its functioning.


EDUKASI ◽  
2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Hendra Karianga

Sources of revenue and expenditure of APBD (regional budget) can be allocated to finance the compulsory affairs and optional affairs in the form of programs and activities related to the improvement of public services, job creation, poverty alleviation, improvement of environmental quality, and regional economic growth. The implications of these policies is the need for funds to finance the implementation of the functions, that have become regional authority, is also increasing. In practice, regional financial management still poses a complicated issue because the regional head are reluctant to release pro-people regional budget policy, even implication of regional autonomy is likely to give birth to little kings in region causing losses to state finance and most end up in legal proceedings. This paper discusses the loss of state finance and forms of liability for losses to the state finance. The result of the study can be concluded firstly,  there are still many differences in giving meaning and definition of the loss of state finace and no standard definition of state losses, can cause difficulties. The difficulty there is in an effort to determine the amount of the state finance losses. The calculation of state/regions losses that occur today is simply assessing the suitability of the size of the budget and expenditure without considering profits earned by the community and the impact of the use of budget to the community. Secondly, the liability for losses to the state finance is the fulfillment of the consequences for a person to give or to do something in the regional financial management by giving birth to three forms of liability, namely the Criminal liability, Civil liability, and Administrative liability.Keywords: state finance losses, liability, regional finance.


Author(s):  
Anatoliy Ivanovich Bogdanenko

In the monograph the theoretical identification of concepts and categorical series of state regulation of investment-innovation processes are investigated; the directions of optimization of the state policy of innovation and investment development management in Ukraine are determined; the organizational and legal principles of the state regulation of development of intellectual potential of the population are substantiated; the areas of development and improvement of the national innovation system as an object of state policy are highlighted and assessed. The monograph will be interesting for scholars, lecturers, doctoral and graduate students, and will also be useful to practical politicians, journalists and media workers and a wide range of readers interested in investment and innovation activities.


2020 ◽  
Vol 1 (10(79)) ◽  
pp. 12-18
Author(s):  
G. Bubyreva

The existing legislation determines the education as "an integral and focused process of teaching and upbringing, which represents a socially important value and shall be implemented so as to meet the interests of the individual, the family, the society and the state". However, even in this part, the meaning of the notion ‘socially significant benefit is not specified and allows for a wide range of interpretation [2]. Yet the more inconcrete is the answer to the question – "who and how should determine the interests of the individual, the family and even the state?" The national doctrine of education in the Russian Federation, which determined the goals of teaching and upbringing, the ways to attain them by means of the state policy regulating the field of education, the target achievements of the development of the educational system for the period up to 2025, approved by the Decree of the Government of the Russian Federation of October 4, 2000 #751, was abrogated by the Decree of the Government of the Russian Federation of March 29, 2014 #245 [7]. The new doctrine has not been developed so far. The RAE Academician A.B. Khutorsky believes that the absence of the national doctrine of education presents a threat to national security and a violation of the right of citizens to quality education. Accordingly, the teacher has to solve the problem of achieving the harmony of interests of the individual, the family, the society and the government on their own, which, however, judging by the officially published results, is the task that exceeds the abilities of the participants of the educational process.  The particular concern about the results of the patriotic upbringing served as a basis for the legislative initiative of the RF President V. V. Putin, who introduced the project of an amendment to the Law of RF "About Education of the Russian Federation" to the State Duma in 2020, regarding the quality of patriotic upbringing [3]. Patriotism, considered by the President of RF V. V. Putin as the only possible idea to unite the nation is "THE FEELING OF LOVE OF THE MOTHERLAND" and the readiness for every sacrifice and heroic deed for the sake of the interests of your Motherland. However, the practicing educators experience shortfalls in efficient methodologies of patriotic upbringing, which should let them bring up citizens, loving their Motherland more than themselves. The article is dedicated to solution to this problem based on the Value-sense paradigm of upbringing educational dynasty of the Kurbatovs [15].


2020 ◽  
pp. 63-72
Author(s):  
Yu. Olefir ◽  
E. Sakanyan ◽  
I. Osipova ◽  
V. Dobrynin ◽  
M. Smirnova ◽  
...  

The entry of a wide range of biotechnological products into the pharmaceutical market calls for rein-forcement of the quality, efficacy and safety standards at the state level. The following general monographs have been elaborated for the first time to be included into the State Pharmacopoeia of the Russian Federation, XIV edition: "Viral safety" and "Reduction of the risk of transmitting animal spongiform encephalopathy via medicinal products". These general monographs were elaborated taking into account the requirements of foreign pharmacopoeias and the WHO recommendations. The present paper summarises the key aspects of the monographs.


Author(s):  
Sergey S. Pashin ◽  
Natalia S. Vasikhovskaya

The article is devoted to the study of the movement for communist labour at the Tyumen Shipbuilding Plant during the period of the seven-year plan (1959-1965). The authors seek to fill a historical narrative with the particular facts connected with the peculiarities and specifics of such phenomenon as the movement for communist labour. They consider it in the context of microhistory and as the most important element of production routine. The employees of the largest industrial enterprise of Soviet Tyumen — Shipbuilding Plant in concrete historical circumstances came under the spotlight of the authors. The submitted article is written with attraction of a wide range of archival documents, taken from the funds of the State Archive of the Tyumen Region and also funds of the State Archive of Socio-Political History of the Tyumen Region. Having studied the documents the authors come to conclusion that the movement for communist labour had little effect on the production progress of the plant employees.


1992 ◽  
Vol 57 (12) ◽  
pp. 2553-2560
Author(s):  
Zdravka Popova ◽  
Katia Aristirova ◽  
Christo Dimitrov

The aromatization of a wide range of model aliphatic and cycloaliphatic hydrocarbons (ethene, ethane, propene, n-hexane, 1-hexene, methylcyclopentane, cyclohexane, cyclohexene) on copper-containing NaZSM-5 and HZSM-5 zeolites has been investigated. It was established that the degree of aromatization is related to carbenium ion formation and depends on the acid strength and copper content of zeolite. Experiments with copper-containing samples reduced prior to use indicated the possibility to enhance the selectivity to aromatization. The change of the state of Cu2+ ions during catalytic experiments confirmed the assumption about participation of Cu0 simultaneously with the Bronsted acid centers in the dehydrogenation/hydrogenation steps.


Author(s):  
Leonardo Cardoso

This book is an ethnographic study of controversial sounds and noise control debates in Latin America’s most populous city. It discusses the politics of collective living by following several threads linking sound-making practices to governance issues. Rather than discussing sound within a self-enclosed “cultural” field, I examine it as a point of entry for analyzing the state. At the same time, rather than portraying the state as a self-enclosed “apparatus” with seemingly inexhaustible homogeneous power, I describe it as a collection of unstable (and often contradictory) sectors, personnel, strategies, discourses, documents, and agencies. My goal is to approach sound as an analytical category that allows us to access citizenship issues. As I show, environmental noise in São Paulo has been entangled in a wide range of debates, including public health, religious intolerance, crime control, urban planning, cultural rights, and economic growth. The book’s guiding question can be summarized as follows: how do sounds enter and leave the sphere of state control? I answer this question by examining a multifaceted process I define as “sound-politics.” The term refers to sounds as objects that are susceptible to state intervention through specific regulatory, disciplinary, and punishment mechanisms. Both “sound” and “politics” in “sound-politics” are nouns, with the hyphen serving as a bridge that expresses the instability that each concept inserts into the other.


2021 ◽  
pp. 146394912110101
Author(s):  
Geraldine Mooney Simmie ◽  
Dawn Murphy

The last decade has revealed a global (re)configuring of the relationships between the state, society and educational settings in the direction of systems of performance management. In this article, the authors conduct a critical feminist inquiry into this changing relationship in relation to the professionalisation of early childhood education and care practitioners in Ireland, with a focus on dilemmatic contradictions between the policy reform ensemble and practitioners’ reported working conditions in a doctoral study. The critique draws from the politics of power and education, and gendered and classed subjectivities, and allows the authors to theorise early childhood education and care professionalisation in alternative emancipatory ways for democratic pedagogy rather than a limited performativity. The findings reveal the state (re)configured as a central command centre with an over-reliance on surveillance, alongside deficits of responsibility for public interest values in relation to the working conditions of early childhood education and care workers, who are mostly part-time ‘pink-collar’ women workers in precarious roles. The study has implications that go beyond Ireland for the professionalisation of early childhood education and care workers and meeting the early developmental needs of young children.


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