IMPROVING INTER-BUDGETARY RELATIONS IN ORDER TO FORM AN EFFECTIVE REGIONAL BUDGET
Improving the efficiency of inter-budgetary relations is also a problem facing the budget of regions and municipalities. Work is underway in this area, but with this in mind, the problem of strengthening financial independence remains urgent. For this purpose, it is expected to increase the stability of budget legislation, which will allow you to put ...
openaire +2 more sources
Defining Reconciliation Studies: Theoretical and Practical Dimensions
ABSTRACT Reconciliation studies (RS) has become increasingly influential in understanding alternative views to ending conflict and dealing with the aftermath. As a discipline or field, however, it is not well defined. The actual usefulness of reconciliation (as a concept), or of RS (as a discipline), is debated, and due to its growing usage, it is ...
Colleen Alena O’Brien
wiley +1 more source
From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández +2 more
wiley +1 more source
Inter-Budget Relations in the Context of Budgetary Decentralization in Ukraine
Radical transformation processes in the economy, administrative reform and modernization of the public relations system entail the need for building adequate regulatory mechanisms to eliminate influences of negative factors, stabilize and sustain the ...
N. V. Koren
doaj
The Financial Equalization System in Germany and Ukraine [PDF]
Based on the experience of European countries, practical recommendations on improving the level of financial capacity of regions in Ukraine have been developed.
Fehr Hans, Tofaniuk Olga V.
doaj
The Theoretical Bases for Determining the Fiscal Space of Territorial Communities in a Decentralized Environment [PDF]
The article carries out a critical analysis of the scientific definitions of the fiscal space as an economic category. The approaches to interpretation of the concept of «fiscal space» are systematized; the resource-expenditure, targeted, quantitative ...
Kvasnіi Oksana R.
doaj +1 more source
ABSTRACT The sound formation of robust environmental policies is increasingly important for low‐ and middle‐income countries (LMICs) to achieve their national objectives and international commitments. However, policy implementation can be complex, and environmental policies may not be prioritised given other critical socio‐economic development issues ...
Rebecca K. M. Clube, Julia Tomei
wiley +1 more source
Education in Ukraine: Quality Assessment and Development Prospects. Based on PISA‑2018
In 2018, Ukraine joined the Program for International Student Assessment (PISA). The results of PISA‑2018 showed that Ukraine performed below the OECD average in all areas of literacy: reading, mathematics, and science.
Valery Novikov, Yelena Makarova
doaj +1 more source
Imbalances in Regional Development in the Context of Systemic Transformations [PDF]
The aim of the article is to study the cause-effect relationship of the imbalances in the socio-economic development of Ukraine’s regions and determine the key measures to overcome the existing imbalances in certain areas, with regard to systemic ...
Perepeliukova Olena V.
doaj +1 more source
Sidelining Mitigation: Climate Delay Discourses Among Municipal Legislators in Southeastern Brazil
ABSTRACT This study investigates how municipal legislators frame climate mitigation and how these framings shift responsibility, narrow the perceived scope of municipal authority, and reduce the urgency or feasibility of local action. We analyzed 31 interviews with city councilors serving on Permanent Environmental Committees across municipalities in ...
Tainá Yumi Patriani
wiley +1 more source

