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The article is of an exploratory nature. The article defines the main elements of the organization of accounting of own funds of a budget institution, and ways of their improvement and increase. The analysis is based on the Priazovsky State Technical University. The proposed approach to the detailed accounting of income from the provision of paid services, and changes to the working plan of the accounts of higher education institutions. The developed analyst, in conjunction with well-organized management accounting, will contribute to optimizing the activities of providing paid services at the state higher educational institution and obtaining higher revenues of the special fund. It is proposed to allocate in the state of accountancy an employee who will directly deal with the budget control of operations for the formation of incomes of a higher educational institution, and the implementation of the estimate of a higher educational institution. To this end, it is proposed to introduce an internal document "Instruction on budgetary control of the income account of the secondary schools" PDTU ". The recommended sub-accounts of the own revenues of the secondary educational institutions" PDTU "are introduced. The article proposes measures to improve the system of accounting and increase of income of the University, as well as proposals for modernization of the legislative and normative base for accounting of incomes of budgetary institutions, will positively influence the results of the work of a higher educational institution as a whole and on a separate accounting unit income of the institution, namely the work of the accounting service. ; Стаття носить оглядовий характер. В статті визначаються основні елементи з організації бухгалтерського обліку власних коштів бюджетної установи, та шляхи їх вдосконалення та збільшення. Аналіз зроблений на базі ДВНЗ «Приазовський державний технічний університет». Запропонований підхід до деталізації рахунків з обліку доходів від надання платних послуг, та зміни до робочого плану рахунків вищого навчального закладу. Розроблена аналітика у поєднанні з належним чином організованим управлінським обліком сприятиме досягненню оптимізації діяльності з надання платних послуг у державному вищому навчальному закладі і отриманню більших обсягів доходів спеціального фонду. Пропонується виділити у штаті бухгалтерії працівника, який безпосередньо займатиметься бюджетним контролем операцій з формування доходів вищого навчального закладу, та виконанням кошторису вищого навчального закладу. З цією метою пропонується впровадити внутрішній документ «Інструкція з бюджетного контролю обліку доходів ДВНЗ «ПДТУ». Наведено рекомендовані субрахунки власних надходжень ДВНЗ «ПДТУ». В статті запропоновано заходи по удосконаленню системи бухгалтерського обліку та збільшення доходів університету, та пропозиції щодо модернізації законодавчої та нормативної бази з обліку доходів бюджетних установ, які позитивно вплинуть на результати роботи вищого навчального закладу як в цілому, так і на окрему ланку, що здійснює облік доходів установи, а саме на роботу бухгалтерської служби.

The article is of an exploratory nature. The article defines the main elements of the organization of accounting of own funds of a budget institution, and ways of their improvement and increase. The analysis is based on the Priazovsky State Technical University. The proposed approach to the detailed accounting of income from the provision of paid services, and changes to the working plan of the accounts of higher education institutions. The developed analyst, in conjunction with well-organized management accounting, will contribute to optimizing the activities of providing paid services at the state higher educational institution and obtaining higher revenues of the special fund. It is proposed to allocate in the state of accountancy an employee who will directly deal with the budget control of operations for the formation of incomes of a higher educational institution, and the implementation of the estimate of a higher educational institution. To this end, it is proposed to introduce an internal document "Instruction on budgetary control of the income account of the secondary schools" PDTU ". The recommended sub-accounts of the own revenues of the secondary educational institutions" PDTU "are introduced. The article proposes measures to improve the system of accounting and increase of income of the University, as well as proposals for modernization of the legislative and normative base for accounting of incomes of budgetary institutions, will positively influence the results of the work of a higher educational institution as a whole and on a separate accounting unit income of the institution, namely the work of the accounting service. ; Стаття носить оглядовий характер. В статті визначаються основні елементи з організації бухгалтерського обліку власних коштів бюджетної установи, та шляхи їх вдосконалення та збільшення. Аналіз зроблений на базі ДВНЗ «Приазовський державний технічний університет». Запропонований підхід до деталізації рахунків з обліку доходів від надання платних послуг, та зміни до робочого плану рахунків вищого навчального закладу. Розроблена аналітика у поєднанні з належним чином організованим управлінським обліком сприятиме досягненню оптимізації діяльності з надання платних послуг у державному вищому навчальному закладі і отриманню більших обсягів доходів спеціального фонду. Пропонується виділити у штаті бухгалтерії працівника, який безпосередньо займатиметься бюджетним контролем операцій з формування доходів вищого навчального закладу, та виконанням кошторису вищого навчального закладу. З цією метою пропонується впровадити внутрішній документ «Інструкція з бюджетного контролю обліку доходів ДВНЗ «ПДТУ». Наведено рекомендовані субрахунки власних надходжень ДВНЗ «ПДТУ». В статті запропоновано заходи по удосконаленню системи бухгалтерського обліку та збільшення доходів університету, та пропозиції щодо модернізації законодавчої та нормативної бази з обліку доходів бюджетних установ, які позитивно вплинуть на результати роботи вищого навчального закладу як в цілому, так і на окрему ланку, що здійснює облік доходів установи, а саме на роботу бухгалтерської служби.

1898 Road Poll Tax receipt (county tax), L.F. Jones ($4.00). Every male 21 years or older had to pay the road toll tax or pay by labor of $4/day or 2 days of labor. Each man had to provide his own tool (axe, shovel or pick) as directed by the supervisor when the supervisor needed them out for work.

AbstractSweden is seen as a typical example of a social democratic welfare regime, with universal and generous welfare policies. However, in the last decades, there have been substantial reductions in the Swedish provision of care for older people. This study aimed to examine trends in sources of care‐receipt in older people (77+) living in their own home and with a perceived need for help with two specific tasks: house cleaning and/or food shopping. Trends in care‐receipt were examined in relation to gender, living alone, having children and socio‐economic position. Data from the 1992, 2002 and 2011 data collection waves of the national study, Swedish Panel Study of Living Conditions of the Oldest Old (SWEOLD), were used. Response rates varied between 86 and 95 per cent, and the sample represents the population well. Trends and differences between groups were explored in bivariate and logistic regression analyses. There was a reduction in formal care‐receipt regarding house cleaning and food shopping over the study period. It was more common for women than men to receive formal care, and more common for men than women to receive informal care. Reductions in formal care have affected older women more than older men. Still, living alone was the most influential factor in care‐receipt, associated with a greater likelihood of formal care‐receipt and a lower likelihood of informal care‐receipt. It can be concluded that public responsibility for care is becoming more narrowly defined in Sweden, and that more responsibility for care is placed on persons in need of care and their families.

Proxy voting is a form of voting meant to support the voters who want to delegate their voting right to a trusted entity, the so-called proxy. Depending on the form of proxy voting, the proxy is either authorized to cast a ballot for the voting option that the voter chooses, or to vote according to her own wishes, if the voter is not sure how to vote and wants to delegate the decision making in the election. While the first form of proxy voting has been applied to traditional elections in order to support the voters who are unable to physically get to a polling station, the second form has been a topic of research in Internet voting. Recently, an Internet voting scheme has been proposed, that extends the well-known Helios scheme towards the functionality of proxy voting. This scheme, however, also has the drawbacks of Helios regarding participation privacy and receipt-freeness. As such, the information whether any voter participated in the election either by casting a direct vote or delegating their vote can be deduced from the published information. The scheme furthermore allows both the voters and the proxies to create receipts that prove casting a ballot for a specific candidate, as well as allows the voters to create receipts that prove delegating to a specific proxy. In this work we use the idea of dummy ballots, proposed in another extension of Helios to extend the proxy voting scheme towards participation privacy and receipt-freeness.

Most of the records of the three British secret services relating to the Cold War remain closed. Nevertheless, the Open Government initiative in the UK & the Clinton Executive Order of 1995 have resulted in some disclosures, often from consumer agencies who were in receipt of intelligence material. There have also been limited releases from other countries. Against that background, this essay considers two questions: (1) How far has the study of intelligence affected the broad context of Cold War history during the last decade? (2) How effective have we been in probing the institutional history of secret services during the Cold War? The essay concludes that while some secret services are breaking new ground by recording their own oral history, academic historians have been less than enterprising in their investigations & tend toward a culture of archival dependency. Adapted from the source document.

AbstractThe perception that a partner is supportive, tied to beneficial relational and personal outcomes, may be shaped by reality (the partner's actual support) but is often also biased. Using T. V. West and D. A. Kenny's (2011) truth‐and‐bias model, the balance between truth and one bias type—the tendency to maintain perceived mutuality by projecting one's own supportiveness onto one's partner—was examined. It was hypothesized that this balance will be altered by the behavior's psychological significance and by the scope of the behavior being judged. In a 35‐day diary, 80 couples reported perceived and provided emotional/practical support. Participants' judgments included less biased projection when they addressed behaviors of lower emotional significance or greater contextual specificity.

Composable notions of incoercibility aim to forbid a coercer from using anything beyond the coerced parties' inputs and outputs to catch them when they try to deceive him. Existing definitions are restricted to weak coercion types, and/or are not universally composable. Furthermore, they often make too strong assumptions on the knowledge of coerced parties—e.g., they assume they known the identities and/or the strategies of other coerced parties, or those of corrupted parties— which makes them unsuitable for applications of incoercibility such as e-voting, where colluding adversarial parties may attempt to coerce honest voters, e.g., by offering them money for a promised vote, and use their own view to check that the voter keeps his end of the bargain. In this work we put forward the first universally composable notion of incoercible multi-party computation, which satisfies the above intuition and does not assume collusions among coerced parties or knowledge of the corrupted set. We define natural notions of UC incoercibility corresponding to standard coercion-types, i.e., receipt-freeness and resistance to full-active coercion. Importantly, our suggested notion has the unique property that it builds on top of the well studied UC framework by Canetti instead of modifying it. This guarantees backwards compatibility, and allows us to inherit results from the rich UC literature. We then present MPC protocols which realize our notions of UC incoercibility given access to an arguably minimal setup—namely honestly generate tamper-proof hardware performing a very simple cryptographic operation—e.g., a smart card. This is, to our knowledge, the first proposed construction of an MPC protocol (for more than two parties) that is incoercibly secure and universally composable, and therefore the first construction of a universally composable receipt-free e-voting protocol.

Cash transfers have delivered measurable benefits for poor and vulnerable children in low‐ and middle‐income countries. However, on its own, a cash transfer is insufficient to promote holistic child well‐being. In the quest for appropriate complementary family support services, known as 'cash plus' programing, this qualitative study sought to explore the perspectives of a group of South African caregivers, all of whom were in receipt of a Child Support Grant (CSG), in relation to their own caregiving and family functioning. Critical areas of support to families were identified to further scale up the already positive impacts of the CSG, such as mental health services, social supports for caregivers, decreasing levels of poverty and growing caregiving knowledge and skills. Key conclusions are that improving the quality and integration of public services and developing culturally appropriate and evidence‐based family strengthening programmes are critical to complement and boost the positive impacts of the CSG.

Studies of the response of individuals to disasters have relied primarily upon individual factors for explanation. Using data collected in telephone interviews with 594 residents of southwestern Louisiana, we examine the effects of local community and personal network contexts, as well as individual factors on individuals' use of aid from formal organizations. We find that our measures of personal network context significantly affect five of our seven measures of the utilization of formal aid, and that network form affects these outcomes more consistently than network composition does. These effects are generally consistent with our predictions. We also find significant effects of our measure of local community context, the level of owner-occupancy in an area. Living in areas with higher rates of owner-occupancy has a positive effect on three of our measures of formal aid Based upon these findings we conclude that contextual factors exert important effects on individuals' use of formal aid. We suggest that studies of the provision of aid to individuals by organizations should be supplemented with more detailed studies of the effects of personal network and local community contexts on individuals' receipt of specific sources of aid from formal organizations.

We examine the patterns and correlates of the productivity gap betweenmale- and female-owned enterprises in India's informal sector.Female-owned firms are 45 per cent less productive than male-owned firmson average, with the greatest productivity gaps observed at the lower end ofthe productivity distribution. We measure a firm's productivity in terms ofits labour productivity. Using decomposition methods, we find thatstructural effects account for approximately 73 per cent of the productivitygap, with the remainder attributable to differences in observablecharacteristics captured by composition effects. We also find that, amongobservable characteristics, the most important set of factors explaining thegender productivity gap are the characteristics of a firm, such as its size,age, receipt of government assistance, registration with state authorities,contract-based work, and accounting records. Male-owned firms have acompetitive advantage over female-owned enterprises with respect to thesecharacteristics.

Contributed papers, chiefly with reference to West Bengal, India, presented at National Seminar on Participatory Decentralised Planning: Some Issues, held in March 2003, Dept. of Economics with Rural Development, Vidyasagar University. - Financing decentralised rural planning : the case of panchayat finance in West Bengal / Dilip Kumar Ghosh -- Own receipts and fiscal autonomy of panchayats in West Bengal / Sachinandan Sau -- Problems of assessment and collection of land and building tax : a case study in Bankura district of West Bengal / Mihir Pal and Sibaji Adak -- Pattern of growth and structural changes in own receipts of panchayats : a study of twelve gram panchayats in Purba & Paschim Medinipur districts in West Bengal / Sirsendu Maity and Subrata Kumar Ray -- Development finance of panchayats : a study of eight gram panchayats in Purba and Paschim Medinipur districts of West Bengal / Dibyendu Sundar Maiti and Debasis Mondal -- Decentralization and development : defining some of the data requirement / Prantik Chakraborty -- Database for participatory planning : the experience of Kerala / Siby K. Joseph and Arunima Maitra -- Development of statistical information system (SIS) for decentralized planning / - Pulakesh Maiti -- Some issues of statistical information system for decentralised planning : a study with special reference to rural West Bengal / Sachinandan Sau -- Block development index for Paschim and Purba Medinipur districts of West Bengal / Sachinandan Sau, Sabari Bandyopadhyay and Tania Chatterjee (Majumdar).

States and localities continue moving towards consumption taxes. Georgia's local governments displace a portion of their property tax receipts with revenue from the Local Option Sales Tax. This paper employs a panel dataset of Georgia counties across two economic cycles to examine the effects of consumption taxes on the long- and short-run volatility of local own-source revenues. We offer a mean-variance approach for considering correct revenue portfolio shares across tax-instruments. Holding revenues constant we find that permanent substitution towards a consumption tax amplifies variability of own-source revenues, implying that consumption taxes are overweighed in current revenue portfolios.

The article is devoted to the study of the current issue of the correlation of legal mechanisms of transfer ofownership to an illegal bona fide purchaser at the time of receiving the thing from an unauthorized alienator and inthe manner of realization of the mechanism of prescription. It is noted that this issue is one of the most debatablein the field of modern civilistic theory. The traditional safeguard mechanism in the event of a violation of such an element of property rights as holding one's own property, which is traditionally mediated by the rules vindication. The author of the paper believes that modern civilistics does not quite properly operate such concepts as "ways of objection to vindication", forcing the material protection of property into a factual dispute about the presence orabsence of law. Therefore, aspects of the legal conflict between the static ownership of the non controlling owner andthe dynamic right of the occupying occupier are considered. It is established that national legislation, unfortunately, does not draw a clear boundary between the prescriptive acquisition of property and the acquisition of this right immediately with the acceptance of a thing by an unauthorized alienator. Therefore, in this paper it is found that the meaning and value of the acquisition of ownership over the prescription of holdership is that the owner has lost interest in the right and does not require its implementation, whereas in the case of good faith acquisition of a person who continues to consider himself the owner in every possible way trying to turn things around, but the law does not give him that opportunity. Thus, the statute of limitations applies in cases where a thing could be claimed from a bona fide purchaser, when the property cannot be claimed - there is no place for a statute of limitations. A bona fide non-titular acquirer will become the owner of the retained property only when the thing is received free of charge, or when it has at one time disposed of the owner with a defect in the latter's will, or if the owner did not claim the thing from good faith unlawful possession during the statute of limitations. When such circumstances are absent, it is a question of the presence of legal objections against the hijacking, so the property is acquired by a conscientious illegal occupier right at the moment of receiving the thing. Thus, the classic content of a vindication claim as a way of protecting a non-possessive owner narrows to a small number of circumstances: claiming a thing from a person who has received property in good faith for free or with a defect in the owner's will. In other cases, such solicitation is reduced to a dispute over a law that contradicts the classical essence of a vindication. After all, if the owner has objections to the vindication, the claim should be rejected not because of them, but in connection with the lack of the claimant's rights that he could protect through the vindication. ; Статья посвящена изучению актуального вопроса соотношения правовых механизмов перехода права собственности к незаконному добросовестному приобретателю в момент получения им вещи от неполномочного отчуждателя и в порядке реализации механизма приобретательной давности. Автор труда считает, что современная цивилистика не совсем правильно оперирует таким понятием, как «способы возражения против виндикации», вынужденно превращая материальную вещную защиту собственности в фактический спор о наличии или отсутствии права. Поэтому в работе рассмотрены аспекты правовой коллизии между статическим правом собственности невладеющего собственника и динамичным правом владеющего несобственника. Установлено, что при наличии у владельца возражений против виндикации в иске должно быть отказано не благодаря им, аименно в связи с отсутствием у истца права, которое он мог бы защитить с помощью виндикации. ; Стаття присвячена вивченню актуального питання співвідношення правових механізмів переходу прававласності до незаконного добросовісного набувача в момент отримання ним речі від неповноважного відчужувача та в порядку реалізації механізму набувальної давності. Автор праці вважає, що сучасна цивілістика не зовсім правильно оперує таким поняттям, як «способи заперечень проти віндикації», вимушено перетворюючи матеріальний речовий захист власності у фактичний спір про наявність чи відсутність права. Тому в статті розглянуто аспекти правової колізії між статичним правом власності неволодіючого власника й динамічним правом володіючого невласника. Установлено, що за наявності у володільця заперечень проти віндикації в позові має бути відмовлено не завдяки їм, а саме у зв'язку з відсутністю в позивача права, яке він міг би захистити за допомогою віндикації.