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Methods to assess the efficiency of local budget performance of the compulsory medical insurance fund in the Volga Federal District

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

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

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

Malysheva E.S. Privolzhsky Research Medical University of the Ministry of Health of the Russian Federation, Nizhny Novgorod, Russian Federation ( kayash3@ya.ru )

Journal: Regional Economics: Theory and Practice, #6, 2018

Subject The article considers issues of improving the management of local funds of the compulsory medical insurance.
Objectives The aim of the study is to determine the current condition of territorial budgets of the compulsory medical insurance funds in the Volga Federal District, and to develop methods for their integrated assessment.
Methods The study employs methods of economic, systems analysis, and mathematical statistics.
Results We developed tools to assess the efficiency of local budgets execution of medical insurance funds in the Volga Federal District. The tools enable to create necessary conditions for effective operation of medical institutions operating in the market economy. The paper offers a methodology for integrated assessment of local budgets of the compulsory medical insurance funds on the basis of total standardized ratio subject to the created system of relative indices.
Conclusions The paper justifies that increasing the effectiveness of health management at all levels, and especially of territorial funds of compulsory medical insurance is an urgent economic and scientific-practical problem of the industry reforms.


The development of methodological aspects of public health service finance in the Russian Federation

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

Malysheva S.A. Territorial Fund of Obligatory Medical Insurance of Nizhny Novgorod Oblast, Nizhny Novgorod, Russian Federation ( info@tfoms.nnov.ru )

Sevryukova A.N. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( anna_13.08@mail.ru )

Yashin K.S. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( fic@iee.unn.ru )

Journal: Financial Analytics: Science and Experience, #6, 2017

Importance The research identifies an economic and social effect in health care service for benign prostate hyperplasia treatment using traditional and innovative endoscopic methods of therapy.
Objectives The article assesses the efficiency of different treatment methods with financial backing out of the funds of compulsory medical insurance as exemplified with new endoscopic and traditional operative therapy methods of the above-mentioned disease. We also evaluate the improvement of financing public health service by assessing the economic effectiveness of endoscopic methods of treatment adaptation.
Methods The paper realistically assesses the government losses on supplying with guaranteed volume of Free Medical Aid out of the funds of compulsory medical insurance.
Results We formed a new method for assessment of the effectiveness of financing of different treatment approaches out of the funds of compulsory medical insurance.
Conclusions and Relevance The suggested method will help reduce complication frequency, increase patient's life quality and economize budget funds allocated by the Government for treatment of patients. The study results can be of interest for governmental bodies and financial structures. The algorithm of economic effectiveness assessment can be applied to various disease therapy methods.


A methodology to assess financial risks during company's credit policy formation

Yashina M.L. Ulyanovsk State Agricultural Academy named after P.A. Stolypin, Ulyanovsk, Russian Federation ( may1978.78@mail.ru )

Antonova D.V. Ulyanovsk State Agricultural Academy named after P.A. Stolypin, Ulyanovsk, Russian Federation ( daryja.antonova@mail.ru )

Journal: Finance and credit, #11, 2017

Subject The article addresses assessment of financial losses during credit policy formation of a company and development of practical recommendations to minimize risks in relationships with debtors and creditors.
Objectives The study aims to develop methodological aspects of financial risk assessment and practical recommendations for company's credit policy formation. They will minimize financial losses in relations with debtors and creditors.
Methods Discounting methods enable to estimate the real value of accounts receivable and financial losses of a company. We developed a database on the automation of supplier's operations to assess the class of creditworthiness of the buyer. It helps determine the type of credit policy of the company.
Results The considered methodical aspects and practical recommendations for credit policy formation combine the definition of real value of receivables, the use of database on automation of company's operations, assessment of the value of factoring transactions, and calculation of the economic size of discounts. They aim at enhancing the system of relations with debtors and creditors based on the criterion of optimum ratio of risk and profitability.
Conclusions The recommendations may be useful for company management in minimizing the financial risks when formulating the credit policy.


A methodology to evaluate the efficiency of public health financing in Russia

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

Emel'yanova O.V. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( okvladimirovna@mail.ru )

Malysheva E.S. Nizhny Novgorod State Medical Academy, Nizhny Novgorod, Russian Federation ( kayash3@yandex.ru )

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

Journal: Finance and credit, #3, 2018

Subject The article considers a methodology for evaluating the efficiency of State financing of health care in Russia.
Objectives The purpose of the study is to develop an aggregate standard index for performance evaluation of public health funding and determine the level of health system development in the subjects of the Russian Federation based on reported data for 2015.
Methods The study employs general scientific methods of comparison, analysis, synthesis, deduction, graphical and tabular representation of data that enable sound estimates and conclusions. We also aggregate indicators of the health system using a composite index with subsequent interpretation of obtained results.
Results We developed a standard index to assess the efficiency of public health financing in regions, determined the efficiency of public financing of the health care system in the subjects of the Russian Federation based on reported data for 2015. The paper presents a rating and classification of regions.
Conclusions The offered indicators and the composite index describe the main aspects of health functioning and financing in regions. This helps rank the subjects of the Russian Federation and use the results when making decisions about allocation of funds from the Federal government.


The role of Russian regions in the development of cattle breeding

Yashina M.L. Ulyanovsk State Agrarian University named after P.A. Stolypin (Ulyanovsk SAU), Ulyanovsk, Russian Federation ( may1978.78@mail.ru )

Vechkanova V.S. Ulyanovsk State Agrarian University named after P.A. Stolypin (Ulyanovsk SAU), Ulyanovsk, Russian Federation ( lerochka1404@yandex.ru )

Journal: Financial Analytics: Science and Experience, #1, 2018

Importance This article explores the regional problems of cattle breeding against the background of aggravation of international relations and vital necessity of food supply of the country.
Objectives The article aims to develop methodological approaches to the definition of territorial-branch specialization in cattle breeding.
Methods For the study, we used abstract-logical, monographic, economic and statistical, and computational and constructive methods of research.
Results Having analyzed the effectiveness of cattle breeding in the regions and establishing the dependence of the economic efficiency of meat and dairy production on the availability of resource potential, we offer a grouping of Russian regions, determining the territorial-sectoral specialization in cattle breeding.
Conclusions Assessment of the status and development of cattle breeding in the Russian regions helps establish a long-overdue necessity of structural changes in the development of the sub-sector towards the formation of specialized areas of beef and milk production in the regions.


Forecasting the commercial bank default based on a probabilistic model

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

Makarova S.D. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( makarovasd@iee.unn.ru )

Makarov I.A. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( makartolk@mail.ru )

Otdelkina A.A. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( otdalla@gmail.com )

Journal: Economic Analysis: Theory and Practice, #12, 2017

Importance The article evaluates the efficiency of commercial banks' operations by means of econometric model for default. It represents a practical approach to assessing the probability of bankruptcy of commercial banks under modern Russian economy.
Objectives The aim of the study is to build an econometric model with a set of factors (indicators) enabling early prediction of possible default of a commercial bank based on changes within the annual period preceding the default.
Methods We apply a method of econometric modeling for default probability that rests on evaluation of commercial bank's financial stability as a baseline approach. The distinctive feature of the study is the use of multiple correlation and regression analysis of macro- and microeconomic indicators. Macroeconomic indicators help consider the impact of external factors on financial stability, and microeconomic indicators that are reported in official financial statements of commercial banks, allow for objectivity in calculations.
Results We present an econometric model to predict a possible negative scenario of commercial bank's operations based on a set of indicators that allow early prediction of default with significant degree of probability. The obtained results enable to forecast the development of possible negative processes in commercial bank's operations with 1-year time lag.
Conclusions The proposed method for early prediction of commercial banks' critical state will facilitate timely measures to strengthen their financial stability and prevent bankruptcy.


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.


The factor modeling of revenues from income tax to the regional budget

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

Malyshev S.A. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( malishev@unn.mail.ru )

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

Journal: Finance and credit, #45, 2016

Subject The article addresses revenues from income tax to the regional budget, and analyzes a possibility of using the factor models to forecast the revenues from this tax.
Objectives The purpose of the study is to establish a connection between socio-economic indexes of territorial entities and the volume of revenues per one specific entity.
Methods We selected significant factors and built one- and two-factor mathematical models of revenues from income tax. On the case of the Nizhny Novgorod oblast, we analyzed data provided by the Federal Tax Service and the Federal State Statistics Service of the Russian Federation and created regression models.
Results We developed a one-factor model of relation of the total indicator (income tax channeled to the regional budget) with attribute factors, and highlighted two significant attribute factors to be used in the two-factor model reflecting a crucial impact of indicators on the formation of tax liabilities on income taxes to be transferred to the regional budget.
Conclusions and Relevance The study establishes a mathematical relation (in the form of regression models) between the revenues from income tax and their determinants. The findings may be used for short-term forecasting of budget revenues.


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.


Definition of municipal establishments budgetary stability on the basis of summary trend-indicator and in view of territories budget risk factors

Yashina N.I. Doctor of Economic, professor, Nizhniy Novgorod state Lobachevsky N.I. university ( dekanat_fnf@mail.ru )

Bogomolov S.V. The assistant of chair, Nizhniy Novgorod state Lobachevsky N.I. university ( dekanat_fnf@mail.ru )

Journal: Finance and credit, #3, 2010

In the conditions of world economic crisis in our country were reduced tax deductions in budgets of all levels of budgetary system of the Russian Federation, that will tell on budgetary stability of territories, including budgets of subjects of the Russian Federation and local budgets. There came up an important question of budgets reliability on territories - reliability of formation and use of money resources fund with a purpose of financial functions maintenance of public authorities in subjects of Russian Federation and local governments. Therefore came up a necessity of indicators system engineering, which will allow to estimate budgetary stability of municipal establishment. These given factors should be informative as much as possible, calculated only in accordance with the existing reports, concerning execution of budgets, confirmed in the Russian Federation, and should give the possibility to conduct a rating estimation of administrative-territorial formations as in space (in comparison with other territories), and in time (monthly, quarterly and for a number of years). Coefficients elaboration in accordance with offered requirements will give the possibility to raise qualitative management of the region budget, reliability of its works results prophecy and allow to conduct multicriterial optimisation of basic indicators of municipal areas financial position, city districts and region on the whole.


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