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Problems and approaches to the assessment of financial condition of medical and preventive treatment facilities to determine types of organizations

Yashina N.I. Lobachevsky State University of Nizhny Novgorod - National Research University (UNN), Nizhny Novgorod, Russian Federation ( paa@hotmail.ru )

Yashin K.S. Lobachevsky State University of Nizhny Novgorod - National Research University (UNN), Nizhny Novgorod, Russian Federation ( jashinmed@gmail.com )

Artamonycheva E.V. Lobachevsky State University of Nizhny Novgorod - National Research University (UNN), Nizhny Novgorod, Russian Federation ( EV-Artamonicheva@ yandex.ru )

Journal: Economic Analysis: Theory and Practice, #37, 2014

Financial condition is the most important characteristic of economic activity of an institution which determines its competitiveness and business cooperation potential. The financial condition of an institution also assesses to what extent the economic interests of an institution and its partners are guaranteed in terms of their financial and operational activities. At the present stage there are problems related to determining a type of health institutions organization; there are no methods to assess their financial status, which would cover in detail all aspects of State-financed organizations' activities and enable to calculate liquidity ratios, financial strength, business activity and profitability of health care organizations. In addition, in the environment of constantly changing external factors, new opportunities emerge now and then that help to improve the performance of an institution. The management personnel must have skills to realistically assess the financial condition of their institution and potential competitors. To improve the financial analysis of State-financed institutions, we present a ratio analysis technique using the financial statements of the said institutions. We have analyzed the financial condition and the economic potential of a number of health institutions of the Nizhny Novgorod region. Our method of evaluation of financial position and economic potential, which is based on the adaptation of formulae to the financial statements of medical and preventive treatment facilities, enables to specify a type of institution to improve the performance of the said facilities.


An algorithm for differential allocation of the personal income tax among budgetary levels

Yashina N.I. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( sitnicof@mail.ru )

Ginzburg M.Yu. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( m_ginzburg@mail.ru )

Chesnokova L.A. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( chesnokova-1985@list.ru )

Journal: Digest Finance, #4, 2016

Importance The research focuses on personal income tax and analyzes whether it is possible to differentiate personal income tax between federal and regional budgets.
Objectives The research pursues creating a reasonable mechanism to reallocate taxes among levels of the budgetary system of the Russian Federation.
Methods Having analyzed scholarly literature, currently there is no mechanism to assess how taxes should be allocated, including personal income tax, among budgetary levels. Taxes are allocated on the basis of subjective estimates of policy makers in line with consumption requirements of areas. In this respect, we devised a specific mechanism to differentiating personal income tax revenue between regional and federal levels. We assessed theoretical criteria of tax allocation among budgetary levels and chose an integral indicator for homogeneity of time series (2010–2014) throughout 83 regions of the Russian Federations. Using the weight theory, we determined the percentage of personal income tax revenue remitted to regional and State budgets.
Results We designed an algorithm to differentiate personal income tax between regional and federal levels of budget. The algorithm is illustrated with the Nizhny Novgorod Oblast. The significance of the mechanism was verified by mathematical analysis, confirming the reasonableness of the proposed algorithm.
Conclusions and Relevance The results verify the hypothesis stating that personal income tax could be reallocated between federal and regional levels of the budget on the basis of the estimation mechanism that includes some division criteria. The findings can be used to form profitable parts of regional budgets.


A risk-based approach to evaluation of the budgetary security of the Russian Federation

Yashina N.I. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( sitnicof@mail.ru )

Pronchatova-Rubtsova N.N. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( pronat89@mail.ru )

Kalenova Yu.S. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( inkomnia@yandex.ru )

Journal: Digest Finance, #1, 2017

Importance Budgetary security has prevailing significance for sustainable development of the State. Budgetary indicators are as important as macroeconomic ones, since they reflect whether the State has sufficient financial resources to perform its domestic and foreign trade functions under uncertainty and risk.
Objectives The research comprehensively studies budgetary security through the risk-based approach. The research pursues timely identification of budgetary risks and ensuring their effective management so to improve the quality of the State finance management. We articulate priority areas for protecting the entire financial system of the nation as a whole and budgetary one in particular from destructive factors.
Methods The research relies upon general scientific methods of comparison, analysis, synthesis, deduction, graphic and table visualization of data that made our conclusions and judgements reasonable. We applied the statistical method to assess budgetary risks and subsequently interpreted the results.
Results The research determines the substance of budgetary security and assesses the federal budget risks within 2012–2014 in relation to comprehensive income on an annual basis and separate items for the period. We classified the performance of fiscal revenue plans by risk level and found revenue, which should be primarily controlled and subject to special policy for risk management.
Conclusions and Relevance We conclude that planning, forecasting of fiscal revenue, intergovernmental interaction support, improvement of the regulatory framework may become priorities for enhancing budgetary security through the risk-based approach. If the priorities are integrated into the budgeting process, it will make the budgetary policy an economic growth driver.


Methodological aspects of assessing the performance of budget-funded institutions of culture

Yashina N.I. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( sitnicof@mail.ru )

Poyushcheva E.V. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( evp99@mail.ru )

Yashin K.S. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( evp99@mail.ru )

Journal: Financial Analytics: Science and Experience, #44, 2014

Importance At present, Russia has created all necessary conditions for the transition to a qualitatively higher level of the State and municipal finance management that meets generally accepted principles and international standards. In these circumstances, the responsibility for choosing the most effective means of public spending increases significantly. The study of budgetary institutions' performance improvement on the basis of assessing the effectiveness of budget expenditures becomes relevant.
     Objectives The paper aims at improving the methodology and practical tools for assessing the budget management effectiveness on the case of cultural establishment (libraries). The object of the study is budget expenditures in the "Culture" section. The subject of the article encompasses financing mechanisms, tools of budgetary regulation and financial control over the budget expenditure for libraries from a position of targeted and effective expenditure of budgetary funds.
     Methods Using the methods of economic and system analysis and mathematical statistics, we have explored the problems of assessing budget expenditures effectiveness on the basis of an integral indicator that takes into account the main aspects of production and financial activities of cultural establishments. The paper substantiates an evaluation system of performance and budget indicators for budgetary institutions, which enables to implement the principle of building a budget system based on effective use of budgetary funds.
     Results We have developed a method to assess budget management effectiveness on the case of cultural establishments (libraries) based on comprehensive assessment of standard indicators of efficiency, production, and budget estimates. On the basis of assessing budget expenditures' effectiveness, we have developed a method of determining the amount of additional budgetary appropriations allocated to cultural establishments.
     Conclusions and Relevance The proposed method allows performing a comparative analysis of budgetary cultural establishments according to the degree of budget expenditures effectiveness, and also can be used to select a type of a budget-funded institution during the transition to new forms of functioning.


Analysis of economic activity of business entities of different hierarchical levels from a position of sustainable development

Lyubushin N.P. Voronezh State University, Voronezh, Russian Federation ( lubushinnp@mail.ru )

Yashina N.I. Lobachevsky State University of Nizhny Novgorod - National Research University (UNN), Nizhny Novgorod, Russian Federation ( sitnicof@mail.ru )

Cherkasova O.G. Lobachevsky State University of Nizhny Novgorod - National Research University (UNN), Nizhny Novgorod, Russian Federation ( olgacherkasova13317@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #48, 2014

Subject The research of legal and theoretical framework for financial activities identified shortcomings in the existing theoretical and methodological approaches to the concept and analysis of economic activities of businesses. The main shortcoming is the lack of single approach to the analysis of sustainable development of economic entities of different hierarchical levels.
     Objectives The purpose of the study is to develop a methodology to analyze economic activity, which enables to make a comparative analysis of economic entities of different hierarchical levels, i.e. meso-level (region) and micro-level (companies and organizations) using common evaluation criteria for sustainable development.
     Methods To conduct the study we used the system and integrated approaches and general scientific methods of observation, comparison, analysis, synthesis, analogy, statistical and mathematical data processing.
     Results For the purposes of goals and objectives of the study, which are conditioned by imperfect mechanism of meso-level subjects' analysis, we have developed an algorithm of complex analysis of financial and economic activities of meso-level businesses from a position of sustainable economic development. The implementation of the algorithm bases on the analysis technique of financial condition of enterprises and organizations. The obtained results of the analysis necessitate their generalization and a definition of qualitative characteristics of sustainable economic development. To assess the financial and economic activities of meso-level businesses we used the Harrington's desirability function. To provide a complete description of sustainable development of meso-level businesses we analyzed the efficiency of resource use. As a result of using the resource approach, we have demonstrated reserves, i.e. untapped opportunities to reduce the specific consumption of resources to ensure sustainable development.
     Conclusions and Relevance The analysis of financial and economic activities of a meso-level economic entity conducted based on the developed algorithm enables to obtain results confirmed by various methods. The application of the methodology, which is based on the calculation of indicators that are used to assess the sustainability of enterprises and organizations, enables to eliminate the shortcomings of the techniques applied to analyze the economic activity of meso-level entities, and to ensure consistency of the methodology of assessing sustainable development at different hierarchical levels.


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