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Equality is an important and broad concept which includes equal access to education, healthcare, job opportunities, sharing house responsibilities. among the different types of equality, we have a very important and sensitive one which is gender equality, which means the ability of both sexes to share equally in the distribution of influence and power and have equal opportunities to achieve financial independence through work and access to finance (UNFPA, 2018).

The purposes of this study is to examine the effect of regional government financial performance namely financial independence, fiscal decentralization, and financial efficiency on capital expenditure. The method used is multiple regression in provincial government in Indonesia in 2013-2020. Data for the study was collected from Directorate-General of Regional Fiscal Balance website. The result of the study indicate that financial decentralization and financial efficiency impact on capital expenditure. This show that provincial government increase local revenue and efficiency in regional spending.

This paper provides new causal evidence on how a reduction in welfare cash assistance to newly separated parents impacts the parents themselves and their young-adult children. Our paper differs from the rest of the literature evaluating the intergenerational impacts of welfare policy because it focuses on the role of welfare assistance specifically at the point of parental relationship separation. A priori, it is unclear if a policy that provides welfare assistance to newly separated mothers produces work-disincentive effects and/or whether, on balance, it helps or hinders recovery from the event of separation. We use a reform that withdrew welfare eligibility from mothers who separated from their partners on or after 1 July 2006, while mothers who separated before this date were exempt from the new rules. We exploit this discontinuity in a Regression Discontinuity framework using biweekly administrative social security records. We find that the loss of welfare eligibility at the time of relationship breakdown reduces mothers’ welfare benefits, but increases their personal and family income. The reform is found to decrease young adults’ reliance on unemployment benefits, but this result is weaker and less robust. The effects on young adults’ receipt of other types of welfare payments, fertility, homelessness or financial independence cannot be identified precisely.

Krutko M. A. Organizational, legal and material-financial bases of local self-government functioningin Ukraine. Problematic issues of realization of the right of collective participation of the communityin the decision of the questions which are a subject of their management. – Article.The article examines the current conditions in Ukraine: unstable political situation, economic crisis, weakand imperfect legal system, which indicates the poor functioning of the institution of local self-government,and hence the existence of democracy in its best forms. Emphasis is placed on the issues of material andfinancial, technical, organizational and legal support of local authorities and on this insufficiently coveredissue, which requires detailed research and finding ways to improve the functioning of the mechanism of decentralizationof public power. It is determined that the peculiarity of the regulation of relations in this area isthat local governments are independent in resolving issues of local importance, and therefore the influence of the state on such relations is extremely indirect, minimized. The relevance of the analysis of the legal supportof the functioning of the institution of local self-government is established, because it is the legal regulationof social relations that is a powerful tool of the state through which there is influence on social processes inthe country, behavior and consciousness. The institution of local self-government through the prism of aneffective mechanism for the implementation of direct democracy in the state is considered. Organizationaland financial independence provide local authorities and officials with certain guarantees of performance offunctions at their own discretion and risk without interference of central public authorities in their activities.An important issue now is the imperfection of the legal regulation of local government and administration,namely the incomplete compliance with international standards of local self-government, defined in the maininternational document – the European Charter of Local Self-Government.

The goals of its research was to decide the impact of Regional Financial Independence (KKD), the effect of Fiscal Decentralization (DF), the effect of PAD Effectiveness, also Regional Financial Efficiency (EKD) to Capital Expenditures (BM) partially and generally. The study data derive the Regency and City APBD in the Madiun Bakorwil 2014-2019, namely Madiun Regency, Magetan Regency, Ngawi Regency, Ponorogo Regency, Pacitan Regency, also Madiun City. The method of data analysis used multiple regression by SPSS V-20. The output indicated that KKD had an effect on BM, DF had an effect on BM, PAD Effectiveness had no effect on BM, EKD had an effect on Capital Expenditures. The adjusted R 2 value is 0.408, meaning that the influence of the KKD, DF, PAD Efficiency and KD Effectiveness variables on Capital Expenditures is 41% while the residual 59% is affected by outside of other variables not checked in this research. Keywords — Financial Performance, Financial Independence, Fiscal Decentralization, Effectiveness, Efficiency, Capital Expenditure

Most of the innovative changes in higher education in relation to academic capitalism are based on market principles. The aim of the article is to further study and determine the innovative directions of the reform of higher education. For this, it is necessary to create and implement a scientific and applied system that combines theoretical and practical approaches to the innovative development of higher education. The authors propose the further development of a new scientific direction in the field of higher education - “innovatics of higher education”. Theoretical foundations and practical issues of higher education innovatics include innovative changes in a number of activities. The main of these activities are: teaching, training and study; R&D, engineering, IT and technologies development, projects activity and design creativity; financial and economic support of the educational process, R&D, activities development and business expanses; inventive and patent-licensing activities, technology transfer, academic/university entrepreneurship; cultural and moral development, upbringing of cultural, moral and human values; sports, recreational, festive and extracurricular activities including other types of universities activities. Thus, innovatics of higher education includes innovative changes in almost all areas of higher education to enhance the quality training of professionals and responsible citizens of the modern community. More over innovations can guarantee financial independence, economic stability and competitiveness for a university development. This will be useful both for reforming the higher education systems and for universities R&D in Ukraine and other countries.

This study aims to determine the effect of the size of the local government, the age of the local government, the status of the local government, the total population, the total of SKPD, employee expenditure and leverage on regional financial independence. The population in this study is Regency/City in West Sumatra Province in 2015-2019. This study uses secondary data. The sampling technique used the Total Sampling method with a sample of 19 districts/cities with a period of 5 years. Data analysis used multiple linear regression analysis. The results of the study indicate that the status of local government, population and leverage affect regional financial independence. Meanwhile, the size of the local government, the age of the local government, the number of SKPD and employee expenditures have no effect on regional financial independence.

In recent years, concerns about the increasing generation of municipal solid waste, together with related health and environmental issues and regulatory changes, have motivated significant alterations in the provision of waste management services, such as the introduction of selective collection (by type of waste). However, these changes may impact on service costs and/or efficiency. The present study was undertaken to analyse the efficiency of the waste management service in Spain, using data from 283 municipalities for the period 2005–2015. The analysis consists of two phases: first, the application of panel data order-m frontiers, that allows to obtain a homogeneous estimation of efficiency based on the input–output relationship at the production process (Surroca et al., 2016), and second, the use of bootstrapped truncated regression, considering different municipal sizes. The results obtained show that cost efficiency is increased with selective collection and by certain political and socio-economic factors of the local governments, concretely with the government by a progressive party, coalition governments, a greater financial independence, a greater tourist and industrial activity and a greater proportion of women and of foreign-born residents in the municipality. We also show that municipal direct provision is the least efficient management form for this service. The main contribution made by this study is to examine the influence of different elements of service output (i.e., selection by type of waste vs. non-selection) on cost efficiency.

Medicine-taking among transplant recipients is a complex and ubiquitous task with significant impacts on outcomes. This study aimed to describe the perspectives and experiences of medicine-taking in adult solid organ transplant recipients. Electronic databases were searched to July 2020, and thematic synthesis was used to analyze the data. From 119 studies (n = 2901), we identified six themes: threats to identity and ambitions (impaired self-image, restricting goals and roles, loss of financial independence); navigating through uncertainty and distrust (lacking tangible/perceptible benefits, unprepared for side effects, isolation in decision-making); alleviating treatment burdens (establishing and mastering routines, counteracting side effects, preparing for the unexpected); gaining and seeking confidence (clarity with knowledge, reassurance through collective experiences, focusing on the future outlook); recalibrating to a new normal posttransplant (adjusting to ongoing dependence on medications, in both states of illness and health, unfulfilled expectations); and preserving graft survival (maintaining the ability to participate in life, avoiding rejection, enacting a social responsibility of giving back). Transplant recipients take medications to preserve graft function, but dependence on medications jeopardizes their sense of normality. Interventions supporting the adaptation to medicine-taking and addressing treatment burdens may improve patient satisfaction and capacities to take medications for improved outcomes.

Law Number 22 of 1999 on Local Government has changed the system of government in Indonesia to become decentralized, including those related to finance. The purpose of this study is to see the trend of financial independence in the districts/cities in West Papua Province. The measure used to assess this is the ratio of regional financial effectiveness and the degree of fiscal independence. The data used is sourced from the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia period 2010 – 2019. The results of the analysis show that the financial effectiveness ratio of districts/cities in West Papua Province has been very effective. However, the degree of fiscal independence shows the opposite condition, where all districts/cities in West Papua Province are still in “belum mandiri” category.

Research background: Indebtedness indicators are used to monitor the structure of corporate financial resources. The company's share of its own and foreign resources affects the financial stability of the company. A high share of own re-sources makes the company stable, and independent. With a low share, on the contrary, the company is unstable, market fluctuations and credit uncertainty can have serious consequences. However, foreign capital is cheaper, and too high indebtedness ratios can jeopardize the existence of enterprises. Purpose of the article: In general, the economic recession worsens the capital structure of enterprises, especially their debt management. Thus, the paper aims to apply the set of 13 indebtedness ratios to a sample of 779 Slovak and Czech enterprises from the construction sector to determine key microeconomic determinants that may influence the level of indebtedness. Methods: A non-parametric one-way analysis of variance ? the Kruskal-Wallis test ? was used to determine whether the set of indebtedness ratios is the same across countries, districts, and sizes. For analyzing the specific sample pair of stochastic dominance, the pairwise comparison was realized using the Dunn'stest with Bonferonni correction. The Mann-Whitney test was used to compare the differences in the set of indebtedness ratios between two independent groups of enterprises, based on their legal form and country. Findings & value added: The level of total indebtedness ratio and the self-financing ratio depends on the region as well as on the size of the enterprise and the legal form. In the case of credit indebtedness and debt-to-cash-flow indebted-ness, their dependence on the size of the enterprise and the legal form is obvious. The importance of the region and the legal form of enterprises, vice versa, affect the level of the financial independence ratio. These outputs are relevant for au-thorities, policy makers, or financial institutions to identify financial constraints that construction enterprises face and, as a result, make a long-term contribution to theory in this field.

In today’s post-industrial societies, young people, compared to previous generations, experience longer and more complex processes of creating professional identity, developing a career or finding “one’s vocation”. They also face difficulties in achieving financial independence, starting a family, and leaving parental homes, which altogether define the status of an adult person. Based on the overview of sociological and psychological scholarly literature, the complexity of young people’s identity formation in the context of a passage towards social maturity is analysed. The most significant tensions related to the question of “who am I and what do I want” are emphasized in the article, together with the circumstances of contemporary society that stimulate them. (Non-)applicability of the concept of the quarter-life crisis is finally highlighted in order to summarise, reflect, and explain some of the experiences and life events of young people. The title of the article is a famous quotation of Tennessee Williams.

This study aims to examine regional tax, general allocation fund, special allocation fund, and capital expenditure as a mediating on regional financial independence. Regency/City in West Java Province was used as a sample in this study. The purposive sampling method was used in this study to select a sample of 27 districts/cities in West Java Province from 2016 to 2019. Hypotheses in this study were tested using Structural Equation Model using Smart PLS 3.0 software. This study results in Regional Tax, General Allocation Fund, and Special Allocation Fund have a significant effect on regional financial independence, while capital expenditure is not able to mediate the effect of regional tax, general allocation fund, and special allocation fund on regional financial independence. For Local Governments, it is expected to optimize local taxes through the improvement of adequate public services. Then, given that the composition of general allocation funds and special allocation funds is quite dominant, the funds should be optimized for the development sectors so that their use can be efficient which will encourage economic growth and indirectly increase regional financial independence.

Young migrant street traders are often pulled to the informal economy in South African cities in pursuit of work opportunities and financial independence. However, they often have to work long hour...

The article examines the characteristics of personal finance and identifies its place in the economy. The focus is on the functions of personal finance, which determine the specifics of personal finance as one of the elements of the financial system of the state. The main priorities of personal finance management are highlighted and key levels of human financial development are outlined., У статті досліджено характерні особливості особистих фінансів та визначено їх місце в економіці країни. Зосереджено увагу на функціях особистих фінансів, що визначають специфіку особистих фінансів як одного із елементів фінансової системи держави. Виокремлено основні пріоритети управління особистими фінансами і окреслено ключові рівні фінансового розвитку людини.

Objective:We determined the prevalence and identified predictors of food insecurity in four African countries.Design:Cross-sectional analyses at study enrolment.Setting:From January 2013 to March 2020, people living with HIV (PLWH) and without HIV were enrolled at twelve clinics in Kenya, Uganda, Tanzania and Nigeria.Participants:Participants reporting not having enough food to eat over the past 12 months or receiving Results:1694/3496 participants (48·5 %) reported food insecurity at enrolment, with no difference by HIV status. Food insecurity was more common among older participants (50+ v. 18–24 years aPR 1·35, 95 % CI 1·15, 1·59). Having 2–5 (aPR 1·14, 95 % CI 1·01, 1·30) or >5 dependents (aPR 1·17, 95 % CI 1·02, 1·35), and residing in Kisumu West, Kenya (aPR 1·63, 95 % CI 1·42, 1·87) or Nigeria (aPR 1·20, 95 % CI 1·01, 1·41) was associated with food insecurity. Residing in Tanzania (aPR 0·65, 95 % CI 0·53, 0·80) and increasing education (secondary/above education v. none/some primary education aPR 0·73, 95 % CI 0·66, 0·81) was protective against food insecurity. Antiretroviral therapy (ART)-experienced PLWH were more likely to be food secure irrespective of viral load.Conclusion:Food insecurity was highly prevalent in our cohort though not significantly associated with HIV. Policies aimed at promoting education, elderly care, ART access in PLWH and financial independence could potentially improve food security in Africa.

W obrębie samodzielności finansowej jednostki samorządu terytorialnego (j.s.t.) ponosząc wydatki na zadania własne, korzystają z konstytucyjnej samodzielności wydatkowania. Nie jest ona nieograniczona i podlega nadzorowi regionalnych izb obrachunkowych. Nadzór ten sprawowany jest na podstawie kryterium legalności, a jakakolwiek ingerencja władcza w decyzję j.s.t. nastąpić może dopiero ex post. W szczególności nie jest dopuszczalna ingerencja w decyzje finansowe samorządu w sferze wydatkowania na etapie podejmowania tych decyzji. Wykonując zadania własne z zakresu ochrony zdrowia, j.s.t. opracowują, wdrażają i realizują samorządowe programy polityki zdrowotnej (s.p.p.z.). W procedurze opracowywania projektu s.p.p.z. podlega on opiniowaniu przez Prezesa Agencji Oceny Technologii Medycznych i Taryfikacji (nadzorowanego przez ministra właściwego do spraw zdrowia). Jednym ze stosowanych podczas tego opiniowania kryteriów jest kryterium skutków finansowych dla jednostek samorządu terytorialnego. Negatywna opinia uniemożliwia realizację samorządowego programu polityki zdrowotnej. Ponieważ opinia taka dokonywana jest ex ante, jej oparcie na kryterium skutków finansowych dla j.s.t. powoduje systemową niespójność z samodzielnością wydatkowania j.s.t., nadzorowaną jedynie ex post przez regionalną izbę obrachunkową. Dostrzegając ogólną zasadność uczestnictwa Prezesa AOTMiT w procedurze oceny samorządowych programów polityki zdrowotnej, w artykule sfomułowano wnioski de lege ferenda zmierzające do zniwelowania obserwowanej niekoherencji.

In today’s multisector configurations, there is little clarity about whether and how public and private subsidies influence social enterprises’ pursuit of financial stability. We address the strategic role of donors in the social-business life cycle whereby social enterprise start-ups rely on subsidies, while mature social enterprises strive for independence from donors. To address the “missing middle,” we develop a typology of subsidy instruments and an intermediary signaling model to clarify how subsidies shape the evolution of outcomes for social enterprises. We argue that source variation matters for certain instruments like corporate intangibles and governmentally subsidized credit guarantees, which trigger crowding-in effects and attract commercial partners, while preventing perverse crowding-out effects, such as soft budget constraints. To illustrate this commercialization story, we draw upon a microfinance case study, demonstrating how public and private donors can induce crowding-in and crowding-out effects. In short, our subsidy typology helps unpack the signals that public and private subsidies send to commercial funders of social enterprises and how they shape the path to future financial independence.