Academic literature on the topic 'System of state financial control'

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Journal articles on the topic "System of state financial control"

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YAROVA, Yuliia. "GLOBAL EXPERIENCE OF PUBLIC FINANCIAL CONTROL IN THE PUBLIC FINANCIAL MANAGEMENT SYSTEM." Herald of Khmelnytskyi National University. Economic sciences 322, no. 5 (2023): 306–12. http://dx.doi.org/10.31891/2307-5740-2023-322-5-49.

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The relevance of this study lies in the fact that with the transition of the economy to a market model, state control over the legality and rationality of the use of public finance becomes increasingly important. State financial control is an important instrument of the financial mechanism and one of the main means of implementing state financial policy. Its role is to support the successful implementation of financial strategy and tactics, as well as the expedient and efficient formation, allocation and use of financial resources of the state. In the conditions of formation of a market economy, control over the budgetary process is becoming increasingly important due to the need to improve the efficiency ofpublic administration of the whole system offinancial relations. State financial control includes control over compliance with financial legislation, the process offormation and use of state, budgetary and extra-budgetary resources, as well as assessment of the economic efficiency offinancial operations and the targeted nature of public expenditure. This work covers important theoretical and methodological aspects of state financial control and aims to identify the main directions of its development abroad. The paper analyses foreign experience in three areas: general public finance control, parliamentary and government control as well as internal control and internal audit as special areas of financial control.
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Erkaboyev, Sanjarbek Odiljonovich, and Abdulla Gafurzhanovich Ibragimov. "PUBLIC FINANCIAL CONTROL IN THE PUBLIC FINANCIAL MANAGEMENT SYSTEM: AN ANALYSIS OF THE EUROPEAN EXPERIENCE." International journal of theoretical and practical research 3, no. 3 (2023): 6–18. https://doi.org/10.5281/zenodo.7821225.

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<em>The relevance of this study lies in the fact that with the transition of the economy to a market model, state control over the legality and rationality of the use of public finance becomes increasingly important. State financial control is an important instrument of the financial mechanism and one of the main means of implementing state financial policy. Its role is to support the successful implementation of financial strategy and tactics, as well as the expedient and efficient formation, allocation and use of financial resources of the state. In the conditions of formation of a market economy, control over the budgetary process is becoming increasingly important due to the need to improve the efficiency of public administration of the whole system of financial relations. State financial control includes control over compliance with financial legislation, the process of formation and use of state, budgetary and extra-budgetary resources, as well as assessment of the economic efficiency of financial operations and the targeted nature of public expenditure. This work covers important theoretical and methodological aspects of state financial control and aims to identify the main directions of its development abroad. The paper analyses foreign experience in three areas: general public finance control, parliamentary and government control as well as internal control and internal audit as special areas of financial control.</em>
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Romashkina, Natalia V. "CURRENT ISSUES OF STATE FINANCIAL CONTROL." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2/1, no. 143 (2024): 77–88. http://dx.doi.org/10.36871/ek.up.p.r.2024.02.01.009.

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The author has studied the system of state and municipal financial control bodies, the changes that have occurred in the legislation on internal state (municipal financial control) since 2020, and considered areas for further improvement of the system of state and municipal financial control.
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GAVKALOVA, Natallia, Maksym TABATSKYI, and Kostiantyn SHVABII. "DEVELOPMENT OF STATE FINANCIAL CONTROL IN THE TAX SYSTEM OF UKRAINE IN THE CONDITIONS OF INNOVATIVE TRANSFORMATIONS." Herald of Khmelnytskyi National University. Economic sciences 320, no. 4 (2023): 111–18. http://dx.doi.org/10.31891/2307-5740-2023-320-4-16.

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The article defines the essence, functions, and types of state financial control. State financial control is an integral part of the management of economic objects and processes, which consists of observing the object to verify the compliance of the object of observation with the desired and necessary state. The task of state financial control is defined. The main functions of state financial control are highlighted. The main problems and the need to improve the system of state financial control in Ukraine were considered, and the State Control and Audit Service’s activity in financial control was investigated. The theoretical principles of determining the essence, role, and place of state financial control in the system of financial activity of the state have been studied as an organic component of the market economy – an essential factor in achieving a balance between market relations and state regulation in order to achieve a strategic effect based on the consequences of their interaction. It was noted that it is necessary to form such a system that could respond to the numerous problems of the market economy, and state financial policy would cover all levels of the economy and would be integrally built on uniform methodological and organizational principles. The need to bring state financial control and audit of the use of state funds to international standards of state financial control has been proven, which will make it possible to improve the management of budget processes at all levels of budgets, interaction, and coordination of control bodies in the implementation of control measures and management decisions. A mechanism of state financial control and its structure has been developed, ensuring a high degree of preparation for conducting and implementing materials for control measures. It became evident that the methods of state financial control and their essence depend on the form of control considering the proposed mechanism. Measures to improve state financial control are proposed. The organizational structure of the unified system of state financial control is defined.
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Бортник, С. М. "The System for Improving the State Financial Control." Law and Safety 73, no. 2 (2019): 25–30. http://dx.doi.org/10.32631/pb.2019.2.03.

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It has been substantiated that the role, tasks and scale of the state financial control are directly related to the concept of national and economic security of Ukraine, and the specific attitude towards this control is due to the fact that it is carried out in the plane of interweaving of state, regional, corporate and individual interests.&#x0D; It has been noted that the state financial control covers not only the process of the formation of the revenue part of the budgets, but also their expenditure component, since the state should implement it during the realization of government programs, financing current and capital expenditures, providing local budgets with additional resources from the State Budget, etc.&#x0D; Due to the formalization of certain stages of the system of the state financial control, identification of the main threats to the financial and budgetary system and motivation to avoid tax payments, the definition of the factors of ensuring national security was further developed in the article.&#x0D; To improve the existing control procedures, the author has offered the list of factors for increasing the efficiency of control in the financial and economic sphere, which can facilitate the organization of the state financial control in general.&#x0D; The author has determined the directions for improving the forms and methods of the state financial control, namely: increase of the number of joint inspections of controlling agencies, including cross-checks (counter-checks); carrying out repeated inspections of subjects that made concealment and abuse in large amounts; usage of indirect methods of calculating the subject’s base.
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Ткач, О. Л. "STATE AUDIT IN THE SYSTEM OF UKRAINIAN STATE FINANCIAL CONTROL: ROLE AND TASKS." Innovative Solution in Modern Science 5, no. 32 (2019): 35. http://dx.doi.org/10.26886/2414-634x.5(32)2019.3.

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The subject of the study is the state audit system. The purpose of the article is to verify the role of state audit in the system of state financial control, based on the tasks of this type of control. The study is based on a comparative analysis of the functions of state control bodies in Ukraine. On the basis of the comparative characteristics of these functions, we have determined the role and tasks of the state audit in the system of state financial control. The structure of state financial control has been supplemented with the concept of "internal state financial control" based on the position on the separation of state financial control over external and internal. The term "state audit" has been clarified. It is established that state audit is a form of state financial control. It is determined that the concepts of "state financial audit" and "financial audit" are interchangeable and equivalent. The components of the performance audit have been refined based on its purpose. The peculiarities of expertize in the state audit are established. Other state audit control measures have been identified: monitoring and inspection. The findings allow us to avoid the problem of the blurring of the conceptual apparatus related to state audit. This makes it possible to determine its place in the system of public financial control.Keywords: state audit, state control, control system, financial audit, performance audit, Accounting Chamber
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Igor, Mykytyuk. "TREASURY CONTROL AS A COMPONENT OF STATE FINANCIAL CONTROL." University Economic Bulletin 37/1 (April 19, 2018): 245–51. https://doi.org/10.5281/zenodo.1220699.

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The subject of the study is treasury control as a component of state financial control. The purpose of the article is to define the essence, features and elements of the mechanism of treasury control, justifying its role and place in the system of state financial control bodies. Material and methods. The methodological basis of the article was a system of general scientific and special methods: dialectical, system analysis, synthesis. Results of the study. The methodological approaches to understanding the essence of the treasury control, the features of its implementation, systematization of the mechanism of the treasury control and the direction of its development are systematized. Scope of the results: organization of scientific research in the sphere of state financial control, development of recommendations on improving the effectiveness of treasury control. Conclusions. Analysis of the results of the research showed that not all important aspects of the toolkit for introducing treasury control were reflected in scientific works. Continuing the scientific search, we should focus on the methods of using treasury control as a practical tool for ensuring effective management of budgetary funds.
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Popa, Ioan-Gabriel. "Public Financial Control – Financial Policy Instrument of the State." International conference KNOWLEDGE-BASED ORGANIZATION 30, no. 2 (2024): 1–8. http://dx.doi.org/10.2478/kbo-2024-0053.

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Abstract The main objective of this paper is to provide an objective approach, starting from the current legislation, on the financial control system and the extent to which it can be an instrument of financial policy. At the same time, this paper captures the structure of the financial control system in Romania with brief considerations of the forms of financial control that make it up, starting from the community acquis in the field of financial control. In the current economic-social context, the existence of financial control standards is required, which are guaranteed by the Romanian state through the creation of a set of laws that govern this field. The pragmatic approach to financial control is vital for establishing its objective, based on specific management methods and techniques, and with the help of which the consolidation of order, discipline, the spirit of responsibility, as well as the efficient management of the economic and financial resources managed by the entities can be achieved public. Financial control must ensure the good functioning of all activities in the economic sphere and is called to act systematically in order to identify or prevent possible deviations and deficiencies, increase the efficiency in the use of resources, preserve the integrity of the heritage and, last but not least, in understanding the way in which legality is respected in the economic and financial field.
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Jaxbarov, Jamshidbek Tilavoldi o'g'li. "ISSUES OF EXPANDING THE USE OF INFORMATION TECHNOLOGIES IN PUBLIC FINANCIAL CONTROL." Nazariy va amaliy tadqiqotlar xalqaro jurnali 3, no. 2 (2023): 73–80. https://doi.org/10.5281/zenodo.7766820.

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<em>This article describes the state financial control system, its role in the implementation of the state budget, increasing the efficiency of state budget expenditures, strengthening the prevention of violations of budget legislation and expanding remote financial control, as well as the directions for improving the activities of state financial control bodies. Analysis of the state of state financial control in our country and scientific and practical conclusions and suggestions on the organization of state financial control with extensive use of digital technologies are given.</em>
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Petrychuk, Maxym, Iryna Chekhovska, Maryna Rudaia, Olga Koval, and Vitalii Yatskovyna. "Influence of state financial control on state authorities functioning." Cuestiones Políticas 40, no. 74 (2022): 362–74. http://dx.doi.org/10.46398/cuestpol.4074.18.

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The purpose of the study is to characterize the impact of state financial control on the functioning of public authorities and to highlight the directions for the development of state financial control in Ukraine. The methodological basis of the article is a system of general and special scientific methods (dialectical, formal-logical, comparative legal, analytical, etc.). It is proved that in most countries there are formal systems of state financial control, the subjects of such control and their powers are clearly defined. It has been established that in Ukraine there is a centralized model of activity of state financial control bodies, which does not meet the current challenges. It is concluded that the presence of unified and clearly defined tasks, methods and principles, taking into account the specifics of the national legislation and the socio-economic situation that ensures the effective work of state financial control bodies and improves financial and budgetary discipline. It is based on the priority of three vectors of development of the state control system: formation of a clear structure of state control subjects; development of a legislative framework and unified methodology and, finally, introduction of modern information and innovative technologies.
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Dissertations / Theses on the topic "System of state financial control"

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Пихтін, Ю. Ю. "Адміністративно-правове регулювання здійснення державного фінансового контролю в Україні". Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76615.

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Актуальність теми обумовлена тим, що чітке визначення форм та видів фінансового контролю, а також системи органів, що покликані здійснювати державний фінансовий контроль в Україні через призму адміністративно-правового регулювання здійснення фінансового контролю в Україні дасть змогу упорядкувати як наукові підходи до визначення поняття фінансового контролю та форм його здійснення, так і дозволить окреслити подальші напрямки удосконалення системи органів, що здійснюють державний фінансовий контроль в Україні.
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Матвейченко, Г. С. "Організація та шляхи удосконалення реалізації фінансового контролю органами Державної аудиторської служби України". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Matveychenko.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти фінансового контролю, його функції та основні завдання, проводиться ретроспективний аналіз становлення фінансового контролю та розгляд ДАСУ як органу державного фінансового контролю. Проаналізовано результати реалізації державного фінансового контролю Державної аудиторської служби України, а також проведена оцінка ефективності діяльності Державної аудиторської служби України (на прикладі Південного офісу ДАСУ). Запропоновано такі напрямі удосконалення здійснення фінансового контролю в Україні: вдосконалення системи державного фінансового контролю,через ідентифікацію всіх компонентів системи контролю з вичерпним переліком центральних органів виконавчої влади, які уповноважені здійснювати фінансовий контроль в певній сфері, об'єктах і видах фінансового контролю; розробка нормативно-правової бази діяльності суб'єктів державного фінансового контролю; вдосконалення наукового, інформаційного, технічного та кадрового забезпечення.<br>The work deals with the theoretical aspects of financial control, its functions and main tasks are considered in the work, the retrospective analysis of formation of financial control and consideration of DASU as body of the state financial control is carried out. Author analysis the results of the state financial control of the State Audit Service of Ukraine, as well as the assessment of the effectiveness of the State Audit Service of Ukraine (on the example of the Southern Office of the State Audit Office). The following areas of improvement of financial control in Ukraine are proposed: improvement of the state financial control system, through identification of all components of the control system with an exhaustive list of central executive bodies authorized to exercise financial control in certain areas, objects and types of financial control; development of normative-legal base of activity of subjects of the state financial control; improvement of scientific, informational, technical and personnel support.
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Пожар, Тетяна Олександрівна, Татьяна Александровна Пожар та Tetiana Oleksandrivna Pozhar. "Науково-методичні основи розвитку аудиту ефективності та контролю його якості як складових фінансово-бюджетного механізму державного фінансового контролю". Thesis, Харківський національний економічний університет ім. С. Кузнеця, 2012. http://essuir.sumdu.edu.ua/handle/123456789/63190.

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В тезах проаналізовано основні аспекти аудиту ефективності як складової фінансово-бюджетного механізму державного фінансового контролю, що дозволило розробити систему контролю якості аудиту ефективності.<br>In theses analyzes the main aspects of the performance audit as a component of financial and budgetary mechanism of state financial control, allowing a system of quality control performance audit.
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Moravcová, Štěpánka. "Systém kontroly hospodaření organizačních složek státu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199252.

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The thesis deals with checking and verification of financial statements the subjects of the public sector. In the first part of the thesis there is mentioned the general characteristic of public sector, there is also described systém of checking and verification financial statements. Practical part of the thesis is dedicated to the Ministry of Regional Development.
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Šimek, Martin. "Využitelnost informací z účetnictví při kontrolách typu 3E." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264690.

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The subject of the thesis is using information from the accountancy during controls 3E type (stands for economy, efficiency and effectiveness) by the subsidies aimed at subsidies from European Union funds. Thesis deals with the possibilities of subsidies from the EU through the. ESI (acronym for European structural and investment funds) funds and then how the Czech Republic fulfills the EU regional policy, including the system of applying for subsidies in the Czech Republic. A relatively large part of the thesis consists of the control system of subsidies from EU in the Czech Republic and in connection with this is generally described the principle 3E. For control purposes is as a source of input data used monitor of the state treasury as a result of state accounting reform. This topic is covered in the next chapter, focusing on requirements in accounting for selected accounting units, including the using of information from financial statements published in the monitor of state treasury, is public sector entities and in this chapter is also formulated a hypothesis to determine the details and the useability of this information for control type 3E by the subsidies. The result was a disproving of the hypothesis that the data from the financial statements of the selected accounting units are useful in controlling type 3E and then efforts to custom design the structure of financial statements.
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Kliushnyk, T., A. Drofa, Тетяна Володимирівна Щербина, Татьяна Владимировна Щербина, and Tetiana Volodymyrivna Shcherbyna. "The state financial security and sustainability of financial sector in Ukraine: their state and management peculiarities." Thesis, Sumy State University, 2019. https://essuir.sumdu.edu.ua/handle/123456789/77597.

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Constant increasing of financial system’s role and importance is becoming a salient characteristic of the modern development of the domestic economy. It provides uninterrupted process of national product formation and promotes economic growth in the country. Given the undeniable importance of finance in the processes of the state's economy functioning, the issues of financial security ensuring and effective financial security management become especially relevant.
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CARVALHO, JULIANA BARROS. "STATE OF POLARIZATION CONTROL IN LIGHTWAVE SYSTEM." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2012. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=20951@1.

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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO<br>COORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR<br>CONSELHO NACIONAL DE DESENVOLVIMENTO CIENTÍFICO E TECNOLÓGICO<br>PROGRAMA DE EXCELENCIA ACADEMICA<br>Este trabalho apresenta em sua etapa inicial os conceitos básicos de polarização da luz descritos através da Esfera de Poincaré, Vetores de Jones, Parâmetros de Stokes, Matrizes de Mueller e Fórmula da Rotação de Rodrigues. Em seguida, as diversas técnicas utilizadas para as transformações dos SOPs (States of Polarization) são introduzidas. A partir destas etapas, é apresentada a seleção, o desenvolvimento e a realização prática de um sistema capaz de ativar o controle de polarização de sinais ópticos em uma fibra monomodo. Um segundo sistema capaz de controlar sinais ópticos multiplexados em frequencia é também realizado e apresentado. Ambos os sistemas são ativados através de uma ferramenta computacional dedicada baseada na linguagem de programação gráfica LabVIEW.<br>This work presents initially a set of light polarization concepts using the Poincaré Sphere, Jone’s Vectors, Stoke’s Parameters, Mueller Matrices, Rodrigues’ Rotation Formula, and several SOPs (States of Polarization) transformations. Through these concepts and after a careful components selection, a SOP control system in monomode optical fiber is realized and presented. A second system able to implement the SOP control when multiplexed optical signals are employed is also realized and described. A dedicated computer tool using the software LabVIEW is developed to both systems.
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Hovd, Tove Helene. "Modeling, state observation and control of Compression System." Thesis, Norwegian University of Science and Technology, Department of Engineering Cybernetics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-8716.

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<p>The need of simulation models for physical systems is essential in all phases of its lifetime. During construction better decisions can be made and difficulties discovered. When running observers one can use the model to estimate states. Knowledge of the system is also needed to develop good control strategies. A compression system without surge avoidance recycling exists, and its mathematical development and simulation model was studied and simulated. Kalman filters were developed in theory, four filters were designed and lastly implemented. A study of industrial solutions for surge avoidance was performed, with attention to practical building, measurements, mathematical modeling and control. The study resulted in three simulation models for recycling that were fitted to the compressor at hand. Lastly a surge avoidance system was implemented on the model most likely to be built. A good simulation model of the existing compressor is available, and using this three well working Kalman filters were implemented. A fourth filter yielded non-unique and sometimes unstable estimates, and emphasized the importance of retrieving enough information from the measurements to estimate the correct state. All recycle system models used the characteristics of the existing compressor. The solution most likely to be implemented and form basis for a simulation model recycled gas directly downstream of the compressor. The other two models retrieved the recycled gas from the plenum, however this will change the dynamics of the system. These were not considered practical solutions for the specific system. The surge avoidance scheme worked well for production close to the surge line and small set-point changes. It also worked well for large changes in speed, but will surge if the speed becomes too low. The controller scheme did not work well when a large change in plenum throttle occurred, the recycle valve was then too slow. Future work consists of building a recycle loop, develop simulation model and implement surge avoidance scheme for academic purposes.</p>
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Sakamoto, Tadahiro. "A blood pressure control system based on the state-predictive control method." Kyoto University, 1997. http://hdl.handle.net/2433/202234.

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Song, Wonseop. "The 1997 financial crisis and the changing role of the state in Korea - the Korean experience : the developmental state and the financial system." Thesis, University of York, 2014. http://etheses.whiterose.ac.uk/11482/.

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The major aim of this research is to investigate the changing role of the state in South Korea (henceforth Korea) after the financial crisis of 1997. Considering the complexity of Korean dynamics in this period, the change in financial systems and the country’s developmental state will be the main points of focus. In order to analyse the main focus of thesis, the research will be simply the process of answering to the questions of, “What has been essential to both state definition and finance in Korea?” and, therefore, “How essential is the state’s definition and the role of the state in finance when examining how far Korean state has changed in the aftermath of the 1997 financial crisis?” In this thesis the core question is this: “How has the Korean developmental state changed since the 1997 financial crisis? And has this change influenced the role of the state in finance as well as the structure of the state bureaucracy?” In Korea, as a representative structure of developmental states, the financial system was a kernel of the state-leading developmental plans; in other words, it is how the state could control over ‘capital’ and execute ‘industrial policy’ for the state’s aim of economic development. Two subordinate issues therefore need to be raised to figure out the outline of the process of the changing role of the state before and after the financial crisis: “Whether state’s purpose to reinstate its crucial role by restoring the attributes of a developmental state through the public fund after the 1997 crisis was successful or not” and “what was the direction of the financial supervision system reform after the 1997 financial crisis in Korea? And was the direction matched the goal pursued by the state?” Before the 1997 crisis, Korean developmental state had already been changing in many ways; the success of economic development raised the issue of different roles of the state to previous ‘strong’, ‘economy-centred’ and ‘coercive’ role of the state. However, it is true that the financial crisis accelerated this issue as a crucial subject of the developmental state theory. As Korea has been transformed to different types of state, changing roles of the state has been inevitably required after the financial crisis. Under this situation, this thesis will conduct some empirical researches to find answers to the main question and subordinate questions.
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Books on the topic "System of state financial control"

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Kozyrin, Aleksandr, Aleksandr Yalbulganov, and Roman Artyuhin. State financial control: federal institutions. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1915618.

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The textbook introduces the modern organization of state financial control in the Russian Federation at the federal level. The latest changes in Russian legislation clarifying the concept of external and internal state financial control, the legal status of control bodies — the Accounts Chamber of the Russian Federation and the Federal Treasury are shown.&#x0D; For students and postgraduates studying law, economics, public administration. The manual can be used in the system of additional professional education
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Auditor, Nevada Legislature Legislative. Audit report: State of Nevada, Integrated Financial System Controls. Legislative Counsel Bureau, 2004.

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Petrova, Inga. Digital technologies as a financial control tool. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1234413.

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The textbook reveals the concept and meaning of digital technologies, the legal nature of information interaction in the implementation of control measures based on general theoretical concepts and regulatory legal acts. Special attention is paid to the types of information systems used in the control process in the financial and budgetary sphere. The necessity of creating information systems based on international experience, global indices and rules of the Organization for Economic Cooperation and Development (OECD) is justified. The article defines the specific characteristics of the state information systems used in the control (monitoring) in the financial and budgetary sphere, and also considers the subsystems that make up the state integrated information system "Electronic Budget" and other information systems in the information space of the Russian Federation. The article analyzes interdepartmental information interaction and digital methods that ensure the protection of information in the course of financial control. For graduate students, postgraduates and teachers of law and non-legal universities, as well as for practitioners.
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United States. Department of Transportation. Office of Inspector General. Quality control review of the report on controls over the Enterprise Service Center's Delphi Financial Management System. U.S. Dept. of Transportation, Office of the Secretary of Transportation, Office of Inspector General, 2007.

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Chhutiashvili, Lela. Environmental sustainability control system of economic entities. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1819036.

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The monograph is devoted to a comprehensive analysis of the environmental sustainability control system of economic entities, both internal (internal control services) and external (state supervision (control) and audit). Effective control of the environmental sustainability of economic entities carried out by audit organizations and internal control units in cooperation with state supervision (control) and audit of nature users is carried out in order to verify the compliance of the nature of their environmental activities, products and environmental management systems with current legislation, standards, rules, requirements in the field of environmental protection and to confirm the reliability of their reporting. Confirming the reliability of the reporting of economic entities, environmental supervisors are able to conduct an independent assessment of the environmental sustainability and effectiveness of the environmental activities of the audited organizations, issue their proposals and recommendations for making informed decisions by various stakeholders.&#x0D; The interaction of audit organizations with the internal control (audit) services of enterprises and state supervision (control) and audit bodies will contribute to the timely preparation of reliable accounting and consolidated financial statements by enterprises and increase the efficiency of their environmental activities.&#x0D; It is intended for researchers, students, postgraduates and undergraduates, entrepreneurs, managers and anyone interested in the problems of environmental sustainability control of economic entities.
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Sitnik, Aleksandr, Lana Arzumanova, Nikolay Artemov, and Aleksey Guznov. Currency control. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/2170590.

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The textbook has been prepared in accordance with the federal state educational standard of higher education in the field of Law (qualification (degree) "Master"). In the theoretical part, based on the analysis of currency legislation, acts of currency regulation bodies, the practice of their application and the doctrine of financial law, the concepts of currency regulation and currency control, the system of currency control, types of currency restrictions, the legal status of participants in currency transactions, bodies and agents of currency control, types of liability for violation of currency legislation are revealed. Special attention is paid to the analysis of the currency legislation of the member states of the Eurasian Economic Union. The practical part contains tasks and tests. In addition, the textbook is provided with diagrams that clearly illustrate the main issues considered in the theoretical part. For undergraduates, postgraduates, teachers of law and economics universities, practicing lawyers and entrepreneurs.
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Sigidov, Yuriy, Elena Oksanich, Galina Yasmenko, and Ol'ga Shvyreva. Accounting and internal control. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1971853.

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The textbook outlines the most important aspects of financial accounting and internal control of assets, liabilities and capital of an organization, defines the concept, tasks and functions of accounting, describes the regulatory regulation of accounting in the Russian Federation, the subject and method of accounting, types and structure of accounting accounts and rules for the formation of accounting records, the organization of the internal control system. The methods of financial accounting and internal control of assets, liabilities and capital of the organization are presented. The basics of the formation of accounting (financial) statements of an economic entity are revealed: its composition, principles and stages of formation, as well as the information content of the main reporting forms. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students in the fields of Economics and Management, as well as in the specialty "Economic security". It will be useful for practicing accountants, economists, and students of the system of additional professional education.
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United States. General Accounting Office. Accounting and Information Management Division. Financial management: Australia's Finance Information on Resource Management (FIRM) system and lessons learned. The Office, 1997.

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United States. General Accounting Office. Accounting and Information Management Division. Financial management: Australia's Finance Information on Resource Management (FIRM) system and lessons learned. The Office, 1997.

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Office, General Accounting. Foreign banks: Internal control and audit weaknesses in U.S. branches : report to the Subcommittee on Financial Institutions and Consumer Credit, Committee on Banking and Financial Services, House of Representatives. The Office, 1997.

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Book chapters on the topic "System of state financial control"

1

Rigatos, Gerasimos G. "Nonlinear Optimal Control and Filtering for Financial Systems." In State-Space Approaches for Modelling and Control in Financial Engineering. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-52866-3_5.

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Rigatos, Gerasimos G. "Linearizing Control and Estimation for Nonlinear Dynamics in Financial Systems." In State-Space Approaches for Modelling and Control in Financial Engineering. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-52866-3_4.

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Nikiforova, Vera D., and Alexander A. Nikiforov. "State Regulation of Blockchain Technology in the Sphere of Payments and Financial Services." In Studies in Systems, Decision and Control. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-56433-9_9.

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Rigatos, Gerasimos G. "Systems Theory and Stability Concepts." In State-Space Approaches for Modelling and Control in Financial Engineering. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-52866-3_1.

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Rigatos, Gerasimos G. "Stabilization of Financial Systems Dynamics Through Feedback Control of the Black-Scholes PDE." In State-Space Approaches for Modelling and Control in Financial Engineering. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-52866-3_12.

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Veress, Attila, Ervin Denich, Ágnes Siklósi, and Krisztina A. Sisa. "International efforts to introduce a unified public sector accounting framework." In Navigating the Future. Szegedi Tudományegyetem, 2025. https://doi.org/10.14232/gtk.nfdsib.2025.9.

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Public sector financial accounting is important in the areas of measuring, evaluating and providing data on the economics of public organizations operating with public money. Decades ago, there was a need to develop global public sector accounting standards, the primary goal of which is to improve the quality of annual reports prepared by public sector agents, making budgeting financial data of individual nations more comparable. At the same time, other motives also appear in the background of unification efforts, such as the need for transparent management, improved accountability, and the construction of an accounting information system which supports more well-founded management and control decisions. The International Public Sector Accounting Standards (IPSAS) contain the international framework of public sector financial accounting standards used by several governmental and public organizations worldwide. The "European equivalent" of the IPSAS framework is EPSAS (European Public Sector Accounting Standards), which is a system of accounting rules tailored to the budget sector of the member states. The purpose of our research is to outline a comprehensive status report on the current state of international public sector accounting standards. In this paper, the strengths and weaknesses of international budget accounting standards, both the opportunities and dangers inherent within them, are examined. The findings are based on the results of secondary research. It is concluded that a harmonized budget accounting framework is needed, the primary stage of which can be provided by the member states. During harmonization, national sovereignty may be violated, but simultaneously, a comparative, well-consolidated budget database can be obtained, which can even create a more accurate and fair community financing system.
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Budner-Iwanicka, Luiza. "Regionální komory veřejného auditu (RIO) jako orgány dohledu a kontroly... nad finančním hospodařením územní samosprávy v Polsku." In Interakce práva a ekonomie. Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.m210-9934-2021-11.

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The article is devoted to the characteristics of the supervisory and control activities over municipal financial management performed in Poland by regional chambers of audit. Established under the Act of October 7, 1992 on regional chambers of audit, institutions for supervision and control of financial management of local government units started their activity 2.5 years after the restitution of local government in Poland, which was one of the main pillars of the political changes that took place after 1989. Characteristics of the individual competences of regional accounting chambers in relation to supervision over the activities of local government consisting in assessing the legality of legal acts taken by local government units in financial matters, implementing control of their financial management, issuing opinions aimed at assessing the legal and economic effects of financial decisions made by These units, while supporting local government by organizing training courses and conducting ongoing training and informational activities, leads to the conclusion that these institutions are in a special place in the structure of public institutions in Poland.The activity of regional accounting chambers serves the implementation of the principle of restraint and precision of control and supervisory influence in relation to financial management by local government, which, in connection with the principle of subsidiarity, is part of the systemic idea expressed in the Constitution of the Republic of Poland - the idea of real independence of local government in the limits of a decentralized,but uniform state system.
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Hotori, Eiji, Mikael Wendschlag, and Thibaud Giddey. "Germany: Financial Crises and Formalization of Banking Supervision." In Formalization of Banking Supervision. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-6783-1_5.

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AbstractIn Germany, the banking supervision formalized as a consequence of the severe banking crises of the early 1930s, just as in many other countries on the European continent. The formalization process was initiated with the decisions to temporarily take over some of the large commercial banks that faced default in the banking crisis in 1931. Due to the extended loans and direct ownership stakes, the government established a board to look after its interests. The “temporary” measures were made permanent by the Nazi-government as one of several institutional and organizational means to have banks accommodate the economic policies of the regime. All three elements of banking supervision formalization (regulation, a supervisor, and supervision) were in place by the mid-1930s. However, given the very high level of control over the banks at the time, it is misleading to date the emergence of formal banking supervision to this time. During the occupation years, the banking supervision (in West-Germany) was organized at the state-level, similar to the US system. We date the full formalization after the Second World War when the German central government's control over the banking sector ended.
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de Werd, Marc. "“Sentimento do Mundo” – On the Endless Battle for a Justice System." In Rule of Law in Europe. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-61265-7_3.

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AbstractIn the summer of 1787, New Yorkers were about to ratify a constitution for the US. In a series of 85 essays written by Alexander Hamilton, John Jay, and James Madison between October 1787 and May 1788 urged New Yorkers to ratify the proposed United States Constitution, which was drafted in Philadelphia in the summer of 1787. The essays (commonly referred to as the Federalist Papers) were published anonymously, under the pen name “Publius,” in various New York state newspapers of the time. On May 28, 1788, Alexander Hamilton published Federalist 78, titled “The Judicial Department.” In this famous essay, he offered a powerful defense of judicial review. Hamilton argued that only a federal judge could guarantee constitutional rights and provide an effective check on state power. At the same time, Hamilton had to convince his political opponents that the unelected judiciary would never dominate the other branches of government. Drawing on the ideas of Montesquieu, he deliberately portrayed the judiciary as “the least dangerous branch of government”. A branch that is inherently weak because it can control neither the country’s financial resources nor the army.
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Kleineberg, Kaj-Kolja, and Dirk Helbing. "A “Social Bitcoin” Could Sustain a Democratic Digital World." In Finance 4.0 - Towards a Socio-Ecological Finance System. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-71400-0_3.

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AbstractA multidimensional financial system could provide benefits for individuals, companies, and states. Instead of top-down control, which is destined to eventually fail in a hyperconnected world, a bottom-up creation of value can unleash creative potential and drive innovations. Multiple currency dimensions can represent different externalities and thus enable the design of incentives and feedback mechanisms that foster the ability of complex dynamical systems to self-organize and lead to a more resilient society and sustainable economy. Modern information and communication technologies play a crucial role in this process, as Web 2.0 and online social networks promote cooperation and collaboration on unprecedented scales. Within this contribution, we discuss how one dimension of a multidimensional currency system could represent socio-digital capital (Social Bitcoins) that can be generated in a bottom-up way by individuals who perform search and navigation tasks in a future version of the digital world. The incentive to mine Social Bitcoins could sustain digital diversity, which mitigates the risk of totalitarian control by powerful monopolies of information and can create new business opportunities needed in times where a large fraction of current jobs is estimated to disappear due to computerization.
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Conference papers on the topic "System of state financial control"

1

Tang, Weiyun, Hongtao Cao, Shengfan Ye, Lu Yang, and Fei Chen. "Intelligent Financial Decision Support System Based on RPA Financial Robot and Artificial Intelligence." In 2024 International Conference on Power, Electrical Engineering, Electronics and Control (PEEEC). IEEE, 2024. https://doi.org/10.1109/peeec63877.2024.00175.

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Yu, Xiaoyan, Xunjing Li, and Boliang Yan. "Design of Financial Network Security Monitoring System Based on State and Risk Assessment." In 2024 Second International Conference on Networks, Multimedia and Information Technology (NMITCON). IEEE, 2024. http://dx.doi.org/10.1109/nmitcon62075.2024.10699004.

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Sibatulina, Natalia. "FINANCIAL SECURITY IN THE SYSTEM OF STATE FINANCIAL CONTROL." In 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017. Stef92 Technology, 2017. http://dx.doi.org/10.5593/sgemsocial2017/hb11/s03.078.

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Radionov, Yu D. "DEVELOPMENT OF THE SYSTEM OF STATE FINANCIAL CONTROL IN UKRAINE." In The modern trends in the development of business social responsibility. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-107-7-20.

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Gordienko, M. S. "Components of the Digital State Financial Control System in the Russian Federation." In 2nd International Scientific and Practical Conference “Modern Management Trends and the Digital Economy: from Regional Development to Global Economic Growth” (MTDE 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200502.041.

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Tishutina, O. I., and V. O. Kalenuk. "DEVELOPMENT OF STATE FINANCIAL CONTROL UNDER THE CONDITIONS OF THE PRIORITIES OF SOCIO-ECONOMIC DEVELOPMENT OF THE RUSSIAN FEDERATION." In Problems and mechanisms of implementation of national priorities of socio-economic development of Russia. Khabarovsk State University of Economics and Law, 2020. http://dx.doi.org/10.38161/978-5-7823-0740-0-2020-090-094.

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The paper identifies the problems of state financial control in the Russian Federation at the present stage. The directions of improving the methods of state financial control, as well as the introduction of standardization in the system of state financial control are proposed
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Ciobu, Stela, and Ion Cara. "Challenges of internal audit in the financial control system of banks." In International Scientific Conference “30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness”. Academy of Economic Studies of Moldova, 2022. http://dx.doi.org/10.53486/9789975155663.43.

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The issue of determining the quality of internal audit in the financial control system of banks is extremely important in order to maintain financial stability. Internal audit was not effective in many cases, mainly because of the combination of three factors: gradual audits, lack of understanding of the bank’s activity and inadequate followup of problems. The fragmented audit resulted from the structuring of the internal audit programs as a series of separate commitments on some activities within the same department or within the bank. Therefore, the introduction of information technology systems and technologies is important for improving the organizational methodology and audit at the current stage of its development. It is also noted that the quality of audit controls depends directly on the training of staff and the improvement of their skills. The research methodology is based on secondary data, including the observation method, the synthetic method, the comparative analysis, the induction and the deduction. The purpose of this article is to explore the quality and independence of internal control and audit in times of crisis and its resolution by improving the financial control system of banks. Following the study, the challenges of internal audit within the banks’ financial control system were identified, and solutions were proposed. At the same time, it was concluded that increasing the importance of financial control and audit have a major impact on the stability of banks.
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Pogodaev, Anatoly, Elena Khabibullina, and Galina Borovkova. "Application of Methods of Graph-structural Modeling to Analyze Financial State of the Organizational System." In 2021 3rd International Conference on Control Systems, Mathematical Modeling, Automation and Energy Efficiency (SUMMA). IEEE, 2021. http://dx.doi.org/10.1109/summa53307.2021.9632077.

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9

Emanova, A. A., and T. A. Stavrova. "On the need for comprehensive improvement of state control and supervision in the sphere of financial legal relations." In VIII Information school of a young scientist. Central Scientific Library of the Urals Branch of the Russian Academy of Sciences, 2020. http://dx.doi.org/10.32460/ishmu-2020-8-0026.

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In each state, organization of the management over public finances plays a crucial role, and a well-established management system is an integral part of public administration. In order to ensure the stability and balance of the country's economy, the task of improving the effectiveness of the state financial management is one of the most important tasks of the state. The result of risk management in the economy, as well as the socio-economic well–being of citizens (and of other aspects) depends on how the issue of the management in the sphere of public (state) Finance is resolved in society.
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Saidi, Majdi, Zhongliang Li, Rachid Outbib, Seifeddine Benelghali, Thiery Le roux, and Emmanuel Cardone. ""Realising optimum design of a hybrid renewable energy system using multiobjective evolutionary algorithm"." In The 11th International Conference on Integrated Modeling and Analysis in Applied Control and Automation. CAL-TEK srl, 2018. http://dx.doi.org/10.46354/i3m.2018.imaaca.010.

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"This paper proposes a strategy to find the combined design of hybrid PV/wind electric system and the policy of financial support of state. Different from the most existing proposals, this study formalizes the problem as a multi-objective optimization considering the benefits of both user and supplier. Multi-objective evolution algorithm based on decomposition (MOEA/D) is adopted to solve the formulated problem. The proposed strategy is applied in the case of a company located in the southeast of France. The results validate the effectiveness of the proposal."
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Reports on the topic "System of state financial control"

1

Mohammadian, Abolfazl, Mohammad Miralinaghi, Alireza Talebpour, Sajad Askari, and Sanaz Kazemzadehazad. State Department of Transportation Support for Operationalizing Transit Signal Priority. Illinois Center for Transportation, 2025. https://doi.org/10.36501/0197-9191/25-005.

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Transit signal priority (TSP) systems have become an integral part of regional intelligent transportation systems integration. They modify signal operations to facilitate faster transit through intersections, improve transit service reliability, reduce delays, and enhance overall transit operational efficiency. Agencies are planning and implementing next-generation TSP systems. However, multifaceted challenges complicate TSP implementation, particularly in urban regions with high traffic density and multiple stakeholders. Exploring these challenges can help develop more efficient deployment strategies and improve system performance. This study’s researchers, therefore, examined TSP implementation challenges in the metropolitan Chicago area and interviewed stakeholders and experts from Illinois and other states to identify successes and obstacles in TSP deployment. They applied a thematic analysis and a non-negative matrix factorization method to identify key barriers. To prioritize these challenges, they developed a survey using the fuzzy analytic hierarchy process framework and had experts directly involved in TSP operations in the Chicago region participate in this survey. Study findings indicated that organizational factors—such as interagency coordination issues and labor shortages—are significant challenges. Regulatory and policy constraints, including the absence of standardized regional guidelines and concerns over equipment compatibility, further hinder TSP deployment. Financial constraints, particularly the reliance on fragmented funding sources, create uncertainty in project execution. Technological limitations, such as integration difficulties with legacy traffic control systems and the high costs of infrastructure upgrades, also impede implementation.
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Yagci, Mustafa. Global Crises, Central Bank Responses, and the Inversion of the Yield Curve. Islamic Development Bank Institute, 2023. http://dx.doi.org/10.55780/re24030.

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The global economy and the international financial system have been rattled by crises of varying sources since the start of the new millennium – from the bursting of the dot-com bubble in the early 2000s to the 2007-2009 global financial crisis. Over the past couple of years, the effects of the devastating COVID-19 pandemic, followed by the East European crisis, have continued to make waves through global markets. Beginning in 2020, the global economy was challenged by the COVID-19 health crisis, which translated to both supply and demand shocks amid mobility restrictions. As a result, many countries faced recession, unemployment rates escalated, and extreme poverty intensified. With the escalation of the situation in East Europe, recovery efforts from the pandemic were hampered and global commodity markets witnessed a surge in prices. As inflation accelerated in many countries, many central banks implemented monetary tightening as a policy response. Amid contractionary monetary policies to control inflation, the interlinkage between the financial markets and the real economy has intensified. Central bank policies have been decisive in shaping the trajectory of the financial markets, which also affects the decisions of stakeholders in the real economy. The extent to which central bank policies are affecting financial markets and the real economy shall be examined amid recent developments, such as the recent bank failures in the United States.
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Boyreau-Debray, Genevieve, and Shang-Jin Wei. Pitfalls of a State-Dominated Financial System: The Case of China. National Bureau of Economic Research, 2005. http://dx.doi.org/10.3386/w11214.

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Viswanathan, Sivaswamy, and Allen Charkey. Aircraft Battery State of Charge and Charge Control System. Defense Technical Information Center, 1988. http://dx.doi.org/10.21236/ada194979.

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Viswanathan, Sivaswamy, and Allen Charkey. Aircraft Battery State of Charge and Charge Control System. Defense Technical Information Center, 1986. http://dx.doi.org/10.21236/ada169411.

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Perdigão, Rui A. P. Beyond Quantum Security with Emerging Pathways in Information Physics and Complexity. Synergistic Manifolds, 2022. http://dx.doi.org/10.46337/220602.

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Information security and associated vulnerabilities have long been a pressing challenge, from the fundamental scientific backstage to the frontline across the most diverse sectors of society. At the tip of the iceberg of this problem, the citizens immediately feel that the reservation of privacy and the degradation of the quality and security of the information and communication on which they depend for the day-to-day activities, already of crucial relevance, are at stake. Naturally though, the challenges do not end there. There is a whole infrastructure for storing information, processing and communication, whose security and reliability depend on key sectors gearing modern society – such as emergency communication systems (medical, civil and environmental protection, among others), transportation and geographic information, the financial communications systems at the backbone of day-to-day transactions, the information and telecommunications systems in general. And crucially the entire defence ecosystem that in essence is a stalwart in preventing our civilisation to self-annihilate in full fulfilment of the second principle of thermodynamics. The relevance of the problem further encompasses the preservation of crucial values such as the right to information, security and integrity of democratic processes, internal administration, justice, defence and sovereignty, ranging from the well-being of the citizen to the security of the nation and beyond. In the present communication, we take a look at how to scientifically and technically empower society to address these challenges, with the hope and pragmatism enabled by our emerging pathways in information physics and complexity. Edging beyond classical and quantum frontiers and their vulnerabilities to unveil new principles, methodologies and technologies at the core of the next generation system dynamic intelligence and security. To illustrate the concepts and tools, rather than going down the road of engineered systems that we can ultimately control, we take aim at the bewildering complexity of nature, deciphering new secrets in the mathematical codex underlying its complex coevolutionary phenomena that so heavily impact our lives, and ultimately bringing out novel insights, methods and technologies that propel information physics and security beyond quantum frontiers.
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Barreix, Alberto Daniel, Jerónimo Roca, and Fernando Velayos. Quo Vadis Income Tax?: Towards the PIT-CA. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0007979.

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The income tax system has prevailed for more than 200 years. Its capacity to adapt to cultural, economic, political, and social change has made it the greatest raiser of revenue in human history. The 2008 financial crisis and its consequent fiscal crises brought about fundamental administrative changes, notably a greater impulse toward tax transparency. Those changes offer a challenge and an opportunity for the modification of income tax’s design. Financial systems in the developed countries, which needed huge bailouts in a context of widespread insecurity (intervention in banks and insurance companies, plunges in stock markets), ran the risk of losing the competitive advantages stemming from their institutional and regulatory stability. Sovereign debt thus grew dizzyingly as fiscal stimulus initiatives sought to recapitalize capital markets, matched by mounting social disquiet about high unemployment and the acceleration of income concentration. Thus, there was a convergence of interests among States and civil society to put an end to tax opacity. International cooperation commitments on automatic information exchange, more precise determination of business profits in each of the countries involved in the base erosion and profit shifting (BEPS) project, and knowledge of the beneficial owner, not only help curb tax evasion and avoidance but also make possible changes in tax policy. This study proposes a new form of income tax based on such administrative changes. It suggests a comprehensive personal income tax that covers all of a taxpayer’s worldwide income on an accrual basis (PIT-CA), with the corporate income tax that complements it in its functions as a policy instrument, tax control, and revenue advance (withholding) of the PIT-CA itself. The proposed tax covers a taxpayer’s entire global income, without exception, which is levied on an accrual basis and is fully integrated with corporate income tax. An individual’s final tax treatment will be that of the taxpayer’s country of residence, and therefore any moves designed to secure a lower tax at source will serve little. In our view, this architecture will make it possible to boost the tax’s revenue, efficiency, equity, simplicity, and “coordinability” relative to current models. There is no doubt that the structure of income tax must be modernized in the new circumstances, and this study seeks to contribute to that process.
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Kaufman, George G., and Randall S. Kroszner. How Should Financial Institutions and Markets be Structured?: Analysis and Options for Financial System Design. Inter-American Development Bank, 1997. http://dx.doi.org/10.18235/0011592.

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This paper analyzes the consequences of alternative financial structures for financial efficiency and stability. The focus is on the organizational structure of banks. Alternative bank structures range from 'narrow banks' to broad 'universal banks.' Each banking structure is assessed in its ability to satisfy the objectives of efficiency and stability in the financial system stability, economies of scale and scope, competition, avoiding regulatory capture, conflicts of interest and political manipulation, corporate control and management of financial distress, and monetary control. No one reform is appropriate for all countries, and no single reform guarantees that the objectives will be attained or maintained.
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Bass, R. B. ,. Westinghouse Hanford. Tank monitor and control system (TMACS) performance analysis - under steady-state conditions. Office of Scientific and Technical Information (OSTI), 1996. http://dx.doi.org/10.2172/657347.

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Saethre, R., H. Kirbie, B. Hickman, B. Lee, and C. Ollis. Optical control, diagnostic and power supply system for a solid state induction modulator. Office of Scientific and Technical Information (OSTI), 1997. http://dx.doi.org/10.2172/562329.

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