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Baltina A.M.

2014, № 4 (165)


Baltina A.M., Kirilenko L.S.
MODELS O F FINANCING OF BUILDING SOCIAL HOUSING IN THE COUNTRIES OF EUROPE
Models of financing of building of social housing in the countries of Europe depending on applied financial tools are allocated; transition from one model to another is proved; approaches to financing of social habitation in Russia are offered.
Key words: social housing, housing association, a subsidies, tax benefits, housing benefits, public-private partnerships.

2010, № 13


Baltina A.M.
BALANCED SCORECARD AS A TOOL OF THE RESULT-ORIENTED BUDGETING
The concept of Balanced Scorecard is adapted for government sector: features and creation stages are allocated, levels are defined, the additional direction is introduced.
Key words: balanced scorecard, the government sector, efficiency.

2010, № 5


Baltina A.M.
DEVELOPMENT OF SPATIAL-FUNCTIONAL STRUCTURE OF A BUDGET SYSTEM
In this article the author suggests her own interpretation of the concept "budget system", marks out its spatial and functional subsystems on the base of differentiation of the subject of budget activity, establishes the forms of subjects’ interaction in every subsystem and determines priority connections for development of budget system.
Key words: budget system, structure, budget activity, coordination, connections of subjection.

2009, № 8


Baltina A.M., Palnichenko S.A.
THEORETICAL BASIS OF METHODS OF FINANCIAL STANDARD CALCULATION ON SERVICES OF ADDITIONAL CHILDREN EDUCATION
The necessity of calculation of common finacial standard taking into consideration principals lying in the base of authorities differentiation in the sphere of additional children education is proved in this article, also it is suggested in the structure of standard distinguishing two groups of expenses – connected with organization of studying process and support of institution.

2007, № 1


Baltina A.M., Komarova E.I.
METHODIC PERFECTION OF CALCULATION OF TAX LOAD INDEXES ON REGIONAL ECONOMY
Different variants of calculation of tax load indexes on regional economy are regarded in this article. The comparison of usage for calculation depending on analysis aim of accrual and paid tax indexes (with accounting and without accounting of cancelled arrears), gross regional product, gross value added, balanced financial result, is conducted in this work.

2006, № 6


Baltina A.M., Begunova S.V.
PERFECTION OF NORMATIVE STRUCTURE OF EXPENSES FINANCING ON COMMON EDUCATION
The necessity to choose expenses connected with realization of teaching and pedagogical function of education in the normative structure of common education financing is proved in this article. It is suggested calculating united norm provided organization of educational process and determining bonuses to it which depended on indexes characterizing quality of education got by students.

2006, № 6


Baltina A.M., Tyurin Yu.G.
APPRAISAL OF TAX LOAD ON INCOMES OF NATURAL PERSONS IN RUSSIA
The method of tax burden determination in size of minimum of subsistence is suggested in this article and the calculation of tax burden according to data of Orenburg region is given here. The suggestions of taxation perfection of natural persons’ incomes are given here too.

2005, № 4


Baltina A.M., Begunova S.V.
METHODS OF ESTIMATION OF BUDGETARY CHARGES PRODUCTIVITY ON GENERAL EDUCATION
The experience of regions of the Russian Federation on system engineering parameters of an estimation of productivity of budgetary charges on the general education is critically analyzed, the structure of the indicators describing realization of training function of education is specified, their calculation with use of the data on the Orenburg area is made, offers on development of complex system of indicators of an estimation of productivity of budgetary charges on the general education are given.

2001, № 3


A. M. Baltina
BUDGET PLANNING AS A CONDITION FOR BALANCED STATE FINANCES
The article considers budget planning as a functional element of running financial resources of the state. It defines the evaluation of budget commitments and taxation potential of the region as an integral process of working out a balanced budget. The author suggests the representative taxation system method for evaluating the income taxation potential of Orenburg region from the aspect of municipal institutions.


Editor-in-chief
Sergey Aleksandrovich
MIROSHNIKOV

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© Электронное периодическое издание: ВЕСТНИК ОГУ on-line (VESTNIK OSU on-line), ISSN on-line 1814-6465
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Свидетельство о регистрации СМИ: Эл № ФС77-37678 от 29 сентября 2009 г.
Учредитель: Оренбургский государственный университет (ОГУ)
Главный редактор: С.А. Мирошников
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