Results 11 to 20 of about 203,779 (311)
MANAGEMENT ACCOUNTING AS A MODERN ACCOUNTING PARADIGM OF THE BUDGETARY INSTITUTIONS
Учёт. Анализ. Аудит, 2019 Russian budgetary institutions operate in the difficult economic conditions. On the one hand, the rate of the growth of budgetary institutions financing from the government decreases, on the other hand, the budgetary institutions, according to their ...
MARIA Vakhruchina
doaj +1 more source
Historical-institutionalist perspectives on the development of the EU budget system [PDF]
, 2005 The EU budget has only recently started to feature in theories of European integration. Studies typically adopt a historical-institutionalist framework, exploring notions such as path dependency.
Ackrill R. W. +17 more
core +1 more source
The Fundamentals for Financing the Budgetary Institutions [PDF]
Business Inform, 2019 The proper construction of the financial system for providing the institutions in the budgetary sphere is an important factor in the formation and distribution of financial resources, facilitating the efficient performance of the State’s basic functions and tasks.
O. R. Zakhidna, T. I. Spodaryk
openaire +2 more sources
DIRECTIONS FOR IMPROVING THE INTERNAL AUDIT OF BUDGETARY INSTITUTIONS
Економіка та суспільство, 2022 Given the results of research by Ukrainian and foreign experts, we note that the theoretical and methodological principles of internal performance audit remain incomplete and require further research, as there are constant changes in the state ...
Ірина Максімова
doaj +1 more source
Financing of capital investments by budgetary and autonomous institutions: modern tendencies
Управление, 2018 The article deals with the features of regulation of financing of capital investments by budgetary and autonomous institutions. After the reform of the system of state and municipal institutions (2011-2013), the budget and autonomous institutions were ...
I. I. Kokhanovskaya, Ya. V. Nazarenko
doaj +1 more source
Methodological Aspects of the Budgetary Institution's Equity Analysis
Accounting and Finance, 2020 Reform the public sector of the Ukrainian economy involves the denationalization of budgetary institutions and the commercialization of their services. To make an effective decision on reforming an institution, the impartial information about its financial position, the level of financial support is required.
Mariya Nashkerska +2 more
openaire +2 more sources
Measuring the fiscal governance instruments: a synthetic index for EU countries
Brazilian Journal of Political Economy, 2021 The aim of the paper is to examine the collective effect of fiscal governance instruments (i.e., fiscal rules, medium-term budgetary frameworks, independent fiscal institutions) on the fiscal outcomes of EU member states.
SLAWOMIR FRANEK, MARTA POSTULA
doaj +1 more source
Disbalance in Pay Structure of Employees in Federal Budgetary Institutions [PDF]
Финансовый журнал, 2020 Among other things, the introduction of new pay systems in Russian federal institutions (2008) resulted in rapid growth of the variable part of wages.
Olga V. Bogacheva, Oleg V. Smorodinov
doaj +1 more source
State Research Institutions: Outlines of Future Reforms
Foresight and STI Governance, 2010 Аpproximately one half of all Russian state owned institutions are created for implementation of managerial, social, cultural and other non-commercial functions. The most significant legal novelties for them are connected with the adoption of an amended
Galina Kitova
doaj +1 more source
BIO Web of Conferences, 2020 The article considers the use of “Crossfit” exercises system during physical culture lessons among senior schoolgirls in terms of educational program at general education institution.
Postolnik Julia +4 more
doaj +1 more source