Трансформация организационно-функциональной модели госу- дарственного и муниципального финансового контроля

Prolonged periods of social isolation can generate an internal state that exerts profound effects on the brain and behavior. However, the neurobiological underpinnings of protracted social isolation have been relatively understudied. Here, we review recent literature implicating peptide neuromodulators in the establishment and maintenance of such internal states. More specifically, we describe an evolutionarily conserved role for the neuropeptide tachykinin in the control of social isolation-induced aggression and review recent data that elucidate the manner by which Tac2 controls the widespread effects of social isolation on behavior in mice. Last, we discuss potential roles for additional neuromodulators in controlling social isolation and a more general role for Tac2 in the response to other forms of stress.

A perturbation framework is developed to analyze metastable behavior in stochastic processes with random internal and external states. The process is assumed to be under weak noise conditions, and the case where the deterministic limit is bistable is considered. A general analytical approximation is derived for the stationary probability density and the mean switching time between metastable states, which includes the pre exponential factor. The results are illustrated with a model of gene expression that displays bistable switching. In this model, the external state represents the number of protein molecules produced by a hypothetical gene. Once produced, a protein is eventually degraded. The internal state represents the activated or unactivated state of the gene; in the activated state the gene produces protein more rapidly than the unactivated state. The gene is activated by a dimer of the protein it produces so that the activation rate depends on the current protein level. This is a well studied model, and several model reductions and diffusion approximation methods are available to analyze its behavior. However, it is unclear if these methods accurately approximate long-time metastable behavior (i.e., mean switching time between metastable states of the bistable system). Diffusion approximations are generally known to fail in this regard.

The article is devoted to one of the areas of comprehensive research on information and analytical support of legal work in the bodies of the state tax service. The article provides an analysis of the achievements of scientists whose research was the organization of legal work in state bodies in general, and tax bodies in particular, as well as studies of scientists whose activities are related to the formation of information law. The work also focuses on the project approach effectiveness in terms of providing information to the legal units of the state tax service through the creation of automated information systems and automated lawyer workplaces. In addition to ascertaining the fact, the information system of the state tax service bodies is characterized by multi-source, multisegmentation and an excessive number of documents with varying degrees of access, importance and complexity. The need is substantiated for a quick response by the tax authority to any changes in all economic and legal processes of the state. In particular, it needs for regarding the fast acquiring of information from various sources, its generalization and processing. The proposed article mentions the beginning of the creation, development and use of databases and automated information systems in the tax authority police units as an example of removing obstacles that prevent the effective exchange of information with other law enforcement and state control and management bodies. As a result of the analysis, a number of factors that negatively affect the information support of the tax service's legal work, its cooperation with other law enforcement agencies, were revealed. The work also presents the factors that determined the automation of the legal work of the state tax service bodies, highlighting three levels of concentric presentation of the methodology model with the corresponding conclusions. The result of the study is the identification of factors that influence the improvement of legal regulation of managerial relations.

The article examines regulatory legal acts and other documents and literary sources regarding state control of food safety and quality in Great Britain, Germany, France, the USA and Japan. The health of every nation largely depends on the quality and safety of food products. In any country, at the state level, requirements for product safety and quality are regulated and their compliance is ensured. One of the methods of such provision is state control. The article analyzes the practices of controlling the quality and safety of food products in the USA, Germany, France, Great Britain and Japan. It was revealed that there are both common and special rules in the practice of controlling the quality and safety of food products in the studied countries. In all countries, control over the quality and safety of food products is carried out by state bodies. In all countries, during control, special attention is paid to the reliability of product labeling. Improper labeling entails banning the sale of products, removal from circulation or destruction of particularly dangerous products, and even criminal liability in France and the USA. The main responsibility for dangerous food products in all countries is borne by the manufacturers or suppliers of the products who put them into circulation. In the USA and Japan, information about the presence of allergens in a food product must be included in the labeling. In the USA, in order for the manufacturer's products to be able to be supplied for a government order, the enterprise must implement a quality management system in accordance with the requirements of ISO 9001, and in Japan, in order to obtain a permit for the manufacture of food products, it is necessary to prove that proper sanitary and hygienic control is ensured by implementing HACCP system. In Germany, Great Britain, and Japan, quality and safety control is entrusted to local self-government bodies. In Germany, there is a product safety monitoring program throughout the territory, which makes it possible to monitor the appearance of dangerous products on the market, as well as to check the effectiveness of the established MPC of dangerous substances. The presence of "passports" for ready-made food products is checked only in France, although such a document is mandatory in EU countries. In France and Japan, exceptional importance is attached to the education of schoolchildren on food safety issues.

The main aim of the article is to study the relationship of the institutions of social intermediation and state bodies in traditional China in the process of regulation of civil legal disputes. The law instructed judges to deal with property disputes of private individuals in person (i. e. «minor issues»); however, they thought it possible to intervene in a conflict only when all possible ways of mediation had been exhausted. The intention of the plaintiff to apply to the court immediately could be stopped by the judge's decision to transfer the civil case into a criminal one, which would threaten the plaintiff with serious adverse consequences. If the case was considered by the judge, his decisions, as a rule, were based on the Confucian principle of « ren » (humanity) and not law. Guided by this principle, the court could decide in favor of the debtor, even if his guilt was obvious before the creditor. In addition, the main method of punishment of the debtor was furtigation, which could not guarantee the performance of his obligations. In this regard, most Chinese citizens, regardless of their social status, preferred to refrain from applying to court with their civil cases. The most promising variant for them was the institute of social intermediation (mediation), represented by village headmen ( ts’ilao ) and rural police ( t’ipao ), «noble (perfect) men» ( chüntzu ) and representatives of the «scientific order» ( shênshih ), etc. State control over their brokerage activities was carried out through a system of collective responsibility paochia, and the hsiangpao , who was elected by community members and approved by the local judge. Developing ancient folk traditions, the institute of mediation at the legislative level in contemporary China is recognized as an important form of regulation of civil legal relations, existing in the form of national, commercial, administrative and labor intermediation, the main purpose of which, as in ancient times, is social harmony and stability in the country.

To cope with sequential decision problems in non- Markov environments, learning classifier systems using the internal register have been proposed. Since, by utilizing the action part of classifiers, these systems control the internal register in the same way as choosing actions to the environment, they do not always work well. In this paper, we develop an effective learning classifier system with two different rule sets for internal and external actions. The first one is used for determining internal actions, that is, rules for controlling the internal register. It provides stable performance by separating control of the internal register from the action part of classifiers, and it is represented by “If [external state] & [internal state] then [internal action],” and we call a set of the first rules the internal action table. The second one is for selecting external actions as in the classical classifier system, but its structure is slightly different with the classical one; it is represented by “If [external state] & [internal state] & [internal action] then [external action].” In the proposed system, aliased states in the environment are identified by observing payoffs of a classifier and referring to the internal action table. To demonstrate the efficiency and effectiveness of the proposed system, we apply it to woods environments which are used in the related works, and compare the performance of it to those of the existing classifier systems.

Purpose. In the context of the digitalization of the economy and increased sanctions pressure on the Russian Federation, the issues of strengthening financial control over budget spending are of particular importance. In this regard, the author analyzes the existing methods of financial control, as well as the legislator›s novelties regarding the expansion of methods of financial control, and especially budget monitoring. Methodology: in the course of the research, both general scientific and private scientific methods were used: dialectical, systematic, logical, analysis and synthesis, formal legal. Conclusions. In modern conditions of budget legislation development, new institutions of budget law are emerging, in particular budget monitoring. The legislative changes are aimed at expanding financial control methods to prevent and manage risks in the public sector, as well as to prevent and prevent violations of budget legislation. Budget monitoring is considered as a method of internal control of public finance management and is applied by the Federal Treasury or its territorial bodies. The purpose of monitoring is to monitor the state of the budgetary processes under study to ensure effective management of public finances. Budget monitoring in the treasury payments system will be interpreted as treasury monitoring, which will be applied not only to the treasury payments system, but also to internal state financial control in general. The scientific and practical relevance of the research lies in the fact that it allows for a critical understanding of existing methods of financial control, as well as contributes to a theoretical understanding of practical problems related to budget monitoring, as well as the development of recommendations for expanding methods of financial control in general.

In the article the author, starting from the constitutional and legal views of Professor E.I. Kozlova, examines modern significant constitutional and legal foundations for the regulation and development of state, municipal and public control. A number of proposals have been formulated, including regarding: strengthening the focus in all control and supervisory activities on individual rights and freedoms; creating a unified Internet portal for public control in the Russian Federation and regulating the participation of the Public Chamber of the Russian Federation in ensuring its effective functioning; developing approaches to enshrining in the Constitution of the Russian Federation key basic provisions on state control (supervision), municipal control and public control. It is noted that the stated proposals lie in the general vein of those value-semantic attitudes that Professor E.I. Kozlovа, expressed in her works and conversations with studentsand and their implementation in the future will serve the further development of the Russian Federation as a constitutional state.

The analysis made it possible to identify a number of current features of the Russian model of control and supervisory activities that are significant in the context of constitutional law. The first involves building a modern domestic model of control and supervisory activities based on a fully updated legislative foundation. The second includes the focus on the full-fledged formation of the service and partner model of control and supervisory activities (in fact, it acts as generic feature defining the meaning and having value-semantic, axiological significance and explained through a whole group of interrelated features of the Russian model of regulation and development of control and supervisory activities). The third means expanding the use of a risk-based approach as one of central principles of organization of control and supervisory activities (a full-fledged interested feedback from business and the expert community constitutes an invaluable tool in determining risks). The fourth refers to the focus on the priority of a preventive approach in implementation of control and supervisory activities (non-responding to the damage caused, but a proactive position, expressed in ensuring prevention of any possible damage to protected values; it serves as a priority and deserves further development of mechanisms facilitating its broad implementation). The fifth means active digitalization of control and supervisory activities and ensuring openness (accessibility) of information. The sixth involves constant focus on the introduction of new technologies and approaches to organizing control and supervisory activities. The author demonstrates a number of important steps that are advisable to encourage positive development of the features of the domestic model. It is emphasized that at the new stage of the reform of state control (supervision) and municipal control, development of new scientifically and practically grounded approaches to the implementation of specific mechanisms and tools that will result in uncovering the potential of the partner and service model of control and supervisory activities in the Russian Federation will be in great demand.

BackgroundPerceived control of internal states is important for disease prevention, stress buffering and life adaptability. However, there is no psychometric scale to measure control beliefs over internal states in China. This study aimed to adapt and validate the Perceived Control of Internal States Scale (PCOISS) in a large sample of Chinese adults.MethodsData was collected through a big project, in which a cross-sectional online survey was conducted nationwide in China using a powerful Chinese online survey platform named WenJuanXing (https://www.wjx.cn/). We translated the PCOISS into Chinese (C-PCOISS) with the forward–backward translation procedure. For the first time of the survey, a sample of 2709 participants (Sample 1) was valid for final analysis. Sample 1 was split into two datasets for principal component analysis (PCA) (nA = 1355) and confirmatory factor analyses (CFA) (nB = 1354) to determine potential factor structure. The scale’s validity (i.e., discriminant validity, convergent validity, criterion validity) and internal consistency reliability were evaluated. Among the 1354 respondents (nB), 761 (nC = 761) participated in the follow-up second wave of the survey to assess a cross-sectional test–retest reliability.ResultsThe C-PCOISS retained 14 items. PCA yielded a three-factor model which was supported with the best fit indices in CFA. The C-PCOISS had satisfactory internal consistency with Cronbach’s alpha coefficients of 0.86, 0.78 and 0.72 for three subscales, respectively. The scale also showed adequate test–retest reliability (Pearson correlations coefficient of 0.64, 0.62 and 0.54 with p < 0.001 for three subscales, respectively). Three factors of the C-PCOISS were positively associated with positive affect, and negatively associated with negative affect, depression, compulsion-anxiety and perceived stress.ConclusionsThe C-PCOISS is reliable and valid for measuring control beliefs over internal states in Chinese adults.

Decentralised environmental governance has become a catchy solution to environmental problems caused by the failure of traditional centralised environmental governance. It promises to transfer power and authority, improve efficiency, equity, accountability, and inclusion of local people who were previously excluded by the command and control model. This paper examines the efficacy of decentralised environmental governance as an alternative approach to wildlife conservation in Tanzania. We analyse the policy and legal framework for Wildlife Management Areas (WMAs) in Tanzania over the past two decades as a case study on current practice and its implications. We find that despite the rhetoric of community-based conservation (CBC), the wildlife industry remains heavily under state control, while the promises of CBC remain elusive. Questioning the effectiveness of decentralised environmental governance through CBC, we recommend that actors return to the drawing board and re-negotiate their positions, interests, power and authority if meaningfully decentralised environmental governance is to be achieved.

Integrating self-health awareness in autonomous systems

As a result of the reforms carried out in previous years, a two-tier system of public finance control was created in Ukraine, consisting of an external independent audit and state internal financial control. Recent changes in the current legislation and the announced plan for further transformations in the field of public finance control require analysis of the effectiveness of previous reforms and the appropriateness of changing the development vector of the relevant state institutions. The aim of the article is a retrospective analysis of the effectiveness of the implementation of the internal state audit function in Ukraine, the identification of problems and prospects for its development based on a systematic approach. The analysis of regulatory acts in the field of public finance control proves that the subsystem of state internal financial control is developing much more actively than the subsystem of external control. In the absence of a single concept for the development of these subsystems, a certain inconsistency of their functioning has been observed. The main achievements in the implementation of reforms in the government sector, carried out with the support of various international organizations, have been characterized. It has been determined that despite a long period of development of organizational and methodological support for the functioning of internal audit units in the public sector, as well as intensive training of employees, the State Audit Service of Ukraine continues to record financial irregularities, the list and amount of which remain unchanged from year to year. It has been substantiated that the described situation bears signs of inconsistency of the efforts made with the actual results of the reform in the internal state audit sphere. The main reasons are the following: low salaries of employees of internal audit units that do not meet the necessary professional competencies and experience; widespread violation of the independence principle of internal state auditors, negatively affecting their ability to perform significant tasks; lack of accessible training and advanced training combining theoretical knowledge and practical cases. The practical significance of the study is to determine the prospects for the further development of the internal state audit function, to ensure the effectiveness of which a systematic approach should be applied. Серія Економіка. Випуск 1(13) 221 Keywords: internal state audit, external state audit, public finance control system, reforms, efficiency, Accounts Chamber, Office of Financial Control.

The article discusses the powers of the central, local administration and citizens’ associations in relation to the management of forest areas. The system of sectoral central and territorial state authorities in the forest territories is also considered. The theoretical notion of “competence” of the state authorities is considered as the legal personality of state bodies, ie. as an opportunity for the state body to be empowered in specific powers.

The topicality of the research consists in the necessity to enhance the state&amp;rsquo;s control function aimed at the improvement of effectiveness of the internal and the external financial control for the purpose of prevention and extinction of misappropriation of state funds. One of the key tasks in this direction is the improvement of effectiveness of control activities in the finance sector.&amp;nbsp; Evidentiary material is the fundamental category of law. However, whilst the problem of evidence has been thoroughly studied within law-enforcement legal process, it has been considered only superficially within control legal process, and hasn&amp;rsquo;t been scientifically studied yet.&amp;nbsp; The authors use the system method; the structural-functional method, which helps to detect the essence of the key elements of the evidentiary process; the components of sociological methodology basically aimed at the development of substantiation of the assessment of the modern state of legal regulation of control activities and confirmation of evidence. The purpose of the research is to consider the evidence used during control activities by the officials of the Accounts Chamber and the Federal Treasury with the aim to analyze the equality of the material definitions formulating them and the real procedural forms.&amp;nbsp; The research object is social relations emerging during control activities of the internal and the external financial control involving the Federal Treasury and the Accounts Chamber. The research subject is legal provisions regulating the process of gathering and confirmation of evidence during control activities by the officials of the Federal Treasury and the Accounts Chamber. The practical importance of the research consists in the formulation of suggestions for the improvement of legal provisions regulating the control process in the financial sector.&amp;nbsp; &amp;nbsp;