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This paper contains an assessment of changes in the financial and property situation of agricultural holdings in different regions of Poland. In the years 2006-2013, growth of the level of income from a family-owned farm was registered in all regions, but capabilities of reproducing fixed assets and development capabilities varied. Favourable changes in the availability of fixed assets in farms were observed. Regional differences became apparent in the efficiency with which these assets were used. The greatest growth of the value of fixed assets per 1 ha of farmland was registered in the Pomorze and Mazury region. Farms in the Małopolska and Pogórze region were in the most difficult situation, characterized by a permanent inability to reproduce fixed assets and develop.

The article analyzes the financial aspects of the National Program in the fields of research and innovation for the years 2020–2023, in relation to the international experience and the previous period of financing the sciencein the Republic of Moldova. The study highlights the possible disastrous consequences of the implementation of theprovisions regarding the volume, the allocation mode and the specific distribution of public finances for research andinnovation in the next 4 years. The authors come up with a series of proposals to avoid the risks of reducing the scientificcapacities of the Republic of Moldova.

V praksi glede neposrednega oglaševanja zdravil na recept zasledimo dva nasprotujoča si normodajna pogleda: prvi neposredno oglaševanje zdravil na recept širši javnosti prepoveduje (npr. v Sloveniji in Nemčiji), drugi pa ga dovoljuje ob določenih regulatornih omejitvah (npr. v ZDA). Da bi potrdila oziroma ovrgla hipotezo, da je prepoved oglaševanja zdravil na recept širši javnosti v naši pravni ureditvi pravno utemeljena, sem v nalogi s primerjalnopravnega vidika analizirala razloge, ki bi lahko govorili v prid prepovedi neposrednega oglaševanja zdravil na recept širši javnosti, kot tudi razloge, ki govorijo v prid svobodi neposrednega oglaševanja zdravil na recept širši javnosti. Kot razloge, ki bi lahko govorili v prid prepovedi oglaševanja, sem identificirala predvsem argument varstva potrošnikov, negativen vpliv tovrstnega oglaševanja na odnos med pacientom in zdravnikom ter vpliv na javna sredstva. Kot razloge, ki govorijo v prid svobodi neposrednega oglaševanja zdravil na recept, sem identificirala predvsem svobodno gospodarsko pobudo in z njo povezano svobodo komercialnega izražanja, pravico do obveščenosti (v zvezi s pravico do zdravja) ter tudi pozitiven vpliv tovrstnega oglaševanja na odnos med pacientom in zdravnikom. Analiza mojih ugotovitev v zvezi z vsemi izpostavljenimi argumenti pokaže, da je v ozadju temeljno različnih pristopov k ureditvi neposrednega oglaševanja zdravil na recept širši javnosti različno razumevanje relacij med informativno in pospeševalno komponento oglasov na položaj različnih deležnikov. Ureditve držav, ki sem jih proučevala v doktorski nalogi, vpliv teh dveh komponent oglaševanja na različne vrednote, ki naj jih pravo varuje (npr. varstvo potrošnikov, odnos med pacientom in zdravnikom, javna sredstva, svoboda izražanja, pravica do obveščenosti …), različno vrednotijo. Različen pristop obravnavanih jurisdikcij do regulacije te aktivnosti pa izvira iz dejstva, da očitno v ZDA v tovrstnih oglasih v večji meri, kot to velja za Nemčijo oziroma Slovenijo, prepoznavajo njihovo informativno vlogo oziroma identificirajo večji pomen informativne komponente tovrstnih oglasov. Glede na izvedeno analizo ugotavljam, da slovenska ureditev stremi k temu, da omejuje pospeševalno komponento oglasov tiste vsebine, ki imajo (pretežno) le informativno naravo, pa še vedno skuša omogočiti s formalno izključitvijo uporabe pravil o regulaciji oglaševanja zdravil. V tem smislu slovenska ureditev zadosti varovanju potrošnika, upošteva vidik javnih sredstev ter varuje odnos med pacientom in zdravnikom, po drugi strani pa, sicer v precej manjši meri kot v ZDA, vpeljuje tudi pravico do obveščanja pacientov preko neposrednega oglaševanja. Glede na navedeno je po mojem mnenju treba izhodiščno potrditi postavljeno hipotezo, torej da je omejevanje oglaševanja v naši ureditvi pravno utemeljeno. In practice, one can find two opposing normative views of direct-to-consumer prescription drug advertising: the first prohibits direct advertising of prescription drugs to the general public (e.g. in Slovenia and Germany), whereas the other permits it according to specific regulatory restrictions (e.g. in the USA). To confirm or reject the hypothesis that the prohibition on the direct-to-consumer advertising of prescription drugs is legally justified in the Slovenian regulatory framework, we analysed the reasons, from a comparative legal perspective, that support the prohibition on direct-to-consumer advertising of prescription drugs as well as the reasons in support of the freedom to directly advertise prescription drugs to the general public. Among the reasons in favour of the prohibition on advertising, we mainly identified the arguments of consumer protection, the negative impact of such advertising on the patient-doctor relationship, and the influence on public funds. The reasons identified that lend support for the freedom to directly advertise prescription drugs mostly include free economic initiative and the related freedom of commercial expression, the right to information (associated with the right to health) and the positive influence of such advertising on the patient-doctor relationship. An analysis of our findings concerning all the arguments highlighted above shows that lying in the background of the fundamentally different approaches to regulating the direct-to-consumer advertising of prescription drugs is a varied understanding of the relations between the informative and promotional components of ads with regard to the dissimilar positions held by stakeholders. The regulatory frameworks of the countries studied in the doctoral thesis have different evaluations of the impact of these two advertising components on various values which should be protected by law (e.g. consumer protection, patient-doctor relationship, public funds, freedom of expression, right to information etc.). The different approaches taken by these jurisdictions to regulate this activity stem from the fact that the USA, more than Germany and Slovenia, recognises the informative role of such ads and/or attribute greater importance to their informative component. Based on the analysis conducted, we established that the Slovenian regulation strives to restrict the promotional component of ads it attempts to enable those contents that are (predominantly) informative in nature by formally excluding the application of the rules that regulate drug advertising. In this respect, the Slovenian regulation satisfies the requirement to protect consumers, considers the aspect of public funds and protects the patient-doctor relationship on the other hand, it introduces – to a smaller extent than in the USA – the right to inform patients through direct advertising. In view of the above, we believe the formulated hypothesis should be confirmed, namely that the restriction on advertising introduced by the Slovenian regulation is legally justified.

Стаття присвячена проблемі оптимального поєднання прямих та непрямих господарсько-правових засобів забезпечення ефективного використання державних коштів. Охарактеризовано різні типи державного управління господарською діяльністю на основі співвідношення ринкового саморегулювання та державного регулювання; обґрунтовано необхідність оптимального поєднання прямих та непрямих господарсько-правових засобів забезпечення ефективного використання державних коштів. За результатами дослідження розроблено пропозиції щодо внесення змін та доповнень до господарського законодавства України задля досягнення оптимального поєднання прямих та непрямих засобів державного регулювання господарської діяльності., Статья посвящена проблеме оптимального сочетания прямых и непрямых хозяйственно-правовых средств обеспечения эффективного использования государственных средств. Охарактеризованы различные типы государственного управления хозяйственной деятельностью на основе соотношения рыночного саморегулирования и государственного регулирования; обоснована необходимость оптимального сочетания прямых и непрямых хозяйственно-правовых средств обеспечения эффективного использования государственных средств. По результатам исследования разработаны предложения по внесению изменений и дополнений в хозяйственное законодательство Украины для достижения оптимального сочетания прямых и непрямых средств государственного регулирования хозяйственной деятельности., The article is devoted to the problem of the optimal combination of direct and indirect economic and legal means of ensuring the effective use of public funds. Different types of state management of economic activity are characterized on the basis of the ratio of market self-regulation and state regulation; the necessity of optimal combination of direct and indirect economic and legal means of ensuring the effective use of state funds is substantiated. According to research results, proposals for making changes and additions to the economic legislation of Ukraine have been developed in order to achieve the optimal combination of direct and indirect means of state regulation of economic activity.

Analizar las dimensiones y el impacto de las ayudas de I+D+i desde un punto de vista científico es esencial para elaborar estrategias de I+D+i. Este trabajo hace una revisión sistemática de los trabajos que analizan las subvenciones de I+D+i en España recogidos en Web of Science Core Collection, Scopus y Proquest. Las conclusiones indican que no existe una producción científica sólida sobre el tema. Es necesario avanzar en el análisis de aspectos que no se han tratado en profundidad. Analyzing the dimensions and impact of R&D&I aids from a scientific point of view is essential to develop R&D&I strategies. This work makes a systematic review of works that analyze the R&D&I grants in Spain collected in Web of Science Core Collection, Scopus and Proquest. The conclusions indicate that there is no solid scientific production on the subject. It is necessary to advance in the analysis of aspects that have not been addressed in depth.

Mitigating the effects of climate change is a costly affair, as it would require nations to spend trillions of dollars in order to upgrade their infrastructure and move towards a sustainable and low-carbon economy. Public funds alone won’t suffice as investment from the private sector remains essentialin order to meet the enormous funding needs. In order to attract private investment into programs aimed at adaptation and mitigation of climate change, the European Investment Bank in 2007 issued the first ever climate bond to mobilize funds in order to invest in renewable energy projects across Europe. The climate bonds, later dubbed as green bonds, have grown rapidly in the last one decade and may well be able to meet the enormous funding needs required to mitigate the effects of climate change. The following article, thus, aims to highlight the potential of green bonds as a catalyst for sustainable development and explains how its potential can be untapped by removing a few bottlenecks that may hinder its growth and potential in the long run.

RESUMEN. Se pretende contrastar con este trabajo los resultados obtenidos, en términos de empleo, por los fondos públicos de la Política Agraria Común destinados a dinamizar las zonas rurales de Asturias durante el último periodo de programación finalizado. Se plantea la consideración de los ámbitos espacial y temporal, utilizando modelos espaciales de datos de panel, para estudiar el comportamiento y las posibles relaciones existentes entre fondos públicos y empleo, durante el periodo de programación 2007-2013. Nos centraremos especialmente en el modelo Durbin espacial. ABSTRACT. It is intended to contrast with this work the results obtained, in terms of employment, by the public funds of the Common Agricultural Policy aimed at boosting the rural areas of Asturias during the last programming period completed. It arises the consideration of spatial and time ambits, using spatial panel data models, to study the behaviour and possible existing relationships between public funds and employment, during programmation period 2007-2013. We will focus especially in spatial Durbin model.

En este artículo se analiza la presencia que tiene la poesía mexicana fuera de México a partir de dos antologías que recientemente legitiman y esbozan, respectivamente, un canon de lo contemporáneo desde España: Antología. La poesía del siglo XX en México (2009), de Marco Antonio Campos, en Visor, y Los reyes subterráneos. Veinte poetas jóvenes de México (2015), de Elena Medel y Luna Miguel, en La Bella Varsovia. Además de las polémicas que envuelven a cualquier selección de este tipo, se estudia el apoyo estatal para los medios internacionales, la disparidad editorial, la correspondencia actual del término generación y los intereses comerciales ante la atrofia lectora. This article analyzes the presence of Mexican poetry outside of Mexico from two anthologies that recently legitimize and rough out, respectively, a canon of the contemporary from Spain: Antología. La poesía del siglo XX en México (2009), by Marco Antonio Campos in Visor; and Los reyes subterráneos. Veinte poetas jóvenes de México (2015), by Elena Medel and Luna Miguel in La Bella Varsovia. Many controversies involve any selection of this type. We study the state support for international media, the editorial disparity, the current correspondence of the concept generation and commercial interests opposite to the absence of readers.

Ukraine is on the way budget relationships reform realization, one of which tasks is adaptation of current legislation to EU legislation in order to create European conditions of development in country and in budget system particularly.Budget control is the type of state finance control, integrated and telic system of economic and legal measures of authorized control subjects, aimed on providing of eligibility and effectiveness of budget process parties while drafting, reviewing, adoption of budgets, fulfillment, amending, considering reports on budgets’ fulfillment, which compose the budget system of Ukraine. From that point of view the title of Chapter 17 of Budget Code of Ukraine (hereinafter BCU) “Control on maintenance of budget legislation” means not the essence of state finance control but its aim. The powers of controlling subjects which are established by this chapter have mostly duplicative character while current Chapter 5 of BCU determines types of budget legislation violations and means of influence for such violations still contains inaccuracies and gaps in expression of legal norms concerning budget control.Lack of budget control principles implementation on the regulatory level causes commitment of budget violation. On Accounting Chamber reports while fulfilling the controlling measures concerning the effectiveness of budget funds usage for ensuring activities and performing powers of public authorities more than 23 million UAH have been identified as used with violation of the requirements of the current legislation, and almost 313 million UAH were used inefficiently According to the calculations, the state budget short received income of almost 0.6 million UAH and also 10.3 million UAH were transferred to budgets exceeding the established deadlines/ Thus, the system of budgetary control requires improvement by defining a modern concept of its organization and implementing appropriate amendments to the current legislation. With this aim the authors have studied international experience, which shows the necessity of integrating new contemporary concept of budgetary control, which should be oriented to preliminary and current budgetary control., Україна перебуває на шляху проведення реформи бюджетних відносин, одним із завдань якої є адаптація чинного законодавства до законодавства Європейського Союзу (ЄС) із метою створення європейських умов розвитку країни і бюджетної системи зокрема.Бюджетний контроль — це вид державного фінансового контролю, комплексна і цілеспрямована система економіко-правових заходів уповноважених суб’єктів контролю, спрямована на забезпечення законності та ефективності дій учасників бюджетного процесу під час складання, розгляду, затвердження бюджетів, виконання, внесення змін та ухвалення звітів про виконання бюджетів, що становлять бюджетну систему України. З цих позицій назва глави 17 БКУ «Контроль за дотриманням бюджетного законодавства» визначає не сутність державного фінансового контролю, а його мету. Повноваження суб’єктів контролю, які встановлюються цією главою, мають переважно дублюючий характер, а чинний розділ 5 БКУ, хоч і встановлює види порушень бюджетного законодавства і заходи впливу за ці порушення, містить неточності та пробіли у формулюванні правових норм щодо проведення бюджетного контролю.Нереалізованість на нормативному рівні принципів бюджетного контролю спричиняє вчинення бюджетних правопорушень. За звітами Рахункової палати під час проведення контрольних заходів щодо ефективності використання бюджетних коштів на забезпечення діяльності та виконання повноважень державними органами було виявлено понад 23 млн грн використаних із порушенням вимог чинного законодавства, і майже 313 млн грн — неефективно. За розрахунками, державним бюджетом недотримано надходжень на суму майже 0,6 млн грн і перераховано до бюджетів із перевищенням установлених термінів — 10,3 млн гривень. Отже, система бюджетного контролю потребує вдосконалення шляхом визначення сучасної концепції його організації і внесення відповідних змін у чинне законодавство. З цією метою було вивчено досвід закордонних країн, який свідчить про доцільність упровадження нової сучасної концепції бюджетного контролю, орієнтованої на попередній і поточний бюджетний контроль., Украина находится на пути проведения реформы бюджетных отношений, одной из задач которой является адаптация действующего законодательства к законодательству Европейского Cоюза (ЕС) с целью создания европейских условий развития страны и бюджетной системы в частности.Бюджетный контроль — это вид государственного финансового контроля, комплексная и целенаправленная система экономико-правовых мероприятий уполномоченных контролирующих субъектов, направленная на обеспечение законности и эффективности действий участников бюджетного процесса во время составления, рассмотрения, утверждения бюджетов, исполнения, изменения и принятия отчетов о исполнении бюджетов, составляющих бюджетную систему Украины. С этих позиций название главы 17 БКУ «Контроль за соблюдением бюджетного законодательства» определяет не сущность государственного финансового контроля, а его цель. Полномочия контролирующих субъектов, которые устанавливаются данной главой, имеют преимущественно дублирующий характер, а действующая глава 5 БКУ, хотя и устанавливает виды нарушений бюджетного законодательства и меры воздействия за эти нарушения, содержит неточности и пробелы в формулировке правовых норм о проведении бюджетного контроля.Нереализованность на нормативном уровне принципов бюджетного контроля влечет совершение бюджетных правонарушений. По отчетам Счетной палаты при проведении контрольных мероприятий по эффективности использования бюджетных средств на обеспечение деятельности и выполнение полномочий государственными органами было выявлено более 23 млн грн, использованных с нарушением требований действующего законодательства, и почти 313 млн грн — неэффективно. По расчетам, государственным бюджетом недополучено поступлений на сумму почти 0,6. млн грн и перечислено в бюджеты с превышением установленных сроков — 10,3 млн гривен. Итак, система бюджетного контроля требует усовершенствования путем определения современной концепции его организации и внесения соответствующих изменений в действующее законодательство. С этой целью изучен опыт зарубежных стран, который свидетельствует о целесообразности внедрения новой современной концепции бюджетного контроля, ориентированного на предыдущий и текущий бюджетный контроль.

The study determined the utilization of the fund use of Income Generating Projects of the Surigao del Sur State University Tandag Campus relating the fiscal governance in improvement of the quality of education. A survey was conducted to among the internal stakeholders to extract perception of the effectiveness of the utilization of the fund. Results of the study showed that the earning projects among the income generating projects of the University are in the areas of selling commercial rice, grocery store, supplies for ROTC/CWTS, and livelihood assistance program. The income from the enterprise is being used to instructional development. Further, a test in perceived utilization of IGP funds has no statistical difference among the administrators, faculty, staff and students indicating a general sense of acceptability of the fiscal governance of the income generating project of the institution.

The communication of innovation through online media is a subject that has not been studied much. This article examines the communications of Spanish companies that have received grants for their Research, Development and Technological Innovation (R&D&I) projects from the Centre for Industrial Technological Development (Centro para el Desarrollo Tecnológico Industrial, CDTI). The companies that received funding in January 2016 are reviewed and an analysis performed of the quantitative and qualitative content of the websites and blogs for the subsequent 2 years has been. We have observed whether the companies communicate their innovations, if so, how, and whether they are complying with their communication obligations. Our conclusions indicate that the communication is insufficient, dispersed and not homogeneous. The regulations should better specify in which section the information should be published and which elements it should consist of, in order to improve transparency. La comunicación de la innovación realizada a través de los medios online es una materia poco estudiada. Este artículo investiga la comunicación que hacen las empresas españolas, que han recibido ayudas para sus proyectos de investigación, desarrollo e innovación tecnológica (I+D+i), del Centro para el Desarrollo Tecnológico Industrial (CDTI). Se revisan las empresas que han recibido una ayuda en enero de 2016 y se hace un análisis de contenido cuantitativo y cualitativo de los sitios web y blogs durante veinticuatro meses. Se observa si las empresas comunican las innovaciones, cómo lo hacen y si están cumpliendo con las obligaciones en materia de comunicación. Las conclusiones indican que la comunicación es insuficiente, está dispersa y no es homogénea. La normativa debería concretar mejor en qué apartado se debe publicar la información y qué elementos debería contener, para mejorar la transparencia.

Celem artykułu jest przedstawienie założeń tzw. bonów kulturalnych jako rozwiązania stymulującego uczestnictwo w kulturze i turystyce kulturowej. System bonów finansowanych ze środków publicznych pozwala określonemu odbiorcy na zakup dobra czy usługi kultury (np. biletu dla zwiedzających daną instytucję kultury, biletu uczestnictwa w zajęciach edukacyjnych, książki itp.) bez opłaty lub za niższą kwotę. W artykule omówiono społeczno-ekonomiczne uwarunkowania wdrażania tego typu rozwiązań, jak również zwrócono uwagę na przykłady stosowania bonów kulturalnych pobudzających popyt na dane usługi czy dobra. The aim of the article is to look at the priorities of the so called cultural voucher (cultural allowance, cultural bonus, cultural coupon), that is a mechanism stimulating participation in culture and cultural tourism. The mechanism of cultural voucher is financially supported by the public money and it enables a beneficiary to purchase a cultural item (i.e. a ticket to visit a cultural institution, ticket to participate in an educational workshop, books, etc.) without charge or with a reduced price. The paper discusses social and economic conditions of implementing this mechanism. It also examines the examples of vouchers stimulating the demand side in culture and cultural tourism.

Title: Comparison of subsidies in sport and physical education in Pardubice and Hradec Kralove in 2014 Objectives: The main aim of this diploma thesis verifies the functioning of the redistribution mechanisms, which redistribute public funds in the sport field, as one of the areas to which funds from public budgets are directing. The partial aim of the thesis makes the financial expenditures and the structure in sport and physical education out of the public budgets in the Czech Republic in 2014 clear. Another of the partial Objectives of the work determines, above all by describing the analysis of specific subsidy expenditures on sport from municipal budgets and SWOT analysis, the amount of the total expenditure on sport in both cities and finding possible pitfalls of financing. Methods: Descriptive analysis methods, which draw on the main part of the analysis of secondary sources (data), are used in the thesis. It examined and compared the state of sports subsidies in regional cities in 2014. The results of this method were used in the following comparison (comparison) of both regional cities. SWOT analysis can also be found in the work. Results: After a very comprehensive analysis of the descriptive analysis, the comparison of the data and the SWOT analysis, the current situation of the...

Objetivo: La innovacion abierta (IA) ha demostrado ser crucial para aumentar la innovacion y el desempeno economico de las empresas. Sin embargo todavia existe una comprension limitada de los factores que impulsan realizar esta IA. El principal objetivo de este articulo es arrojar luz en esta direccion al analizar simultaneamente los determinantes internos y externos que llevan a las empresas a realizar practicas formales e informales de IA. Diseño: Las hipotesis son contratadas con muestras de dos regiones europeas, Navarra (Espana), calificada como region seguidora en innovacion, y Noord Brabant (Paises Bajos), lider innovador. La muestra seleccionada incluye empresas manufactureras y de servicios que completaron la Community Innovation Survey (CIS) 2008. Resultados: Los resultados indican que, para los determinantes internos, los motivos relacionados con la busqueda de innovaciones en producto y la intensidad interna de I + D son fuertes impulsores para todas las practicas de IA, mientras que la importancia de los motivos relacionados con la obtencion de innovaciones en proceso y medioambientales dependen del contexto regional. En cuanto a los factores externos, la politica publica influye en la adopcion de IA tanto formal como informal, pero estos resultados varian entre las regiones dependiendo del origen de los fondos. Originalidad/valor El estudio presenta importantes implicaciones para la literatura en IA. En primer lugar, mientras la mayoria de la literatura analiza un unico tipo de practicas de IA, este estudio distingue practicas formales e informales de IA y estudia sus determinantes internos y externos simultaneamente. Segundo, las hipotesis son contrastadas en dos regiones europeas diferentes. Esto permite observar si los resultados obtenidos son robustos independientemente de la localizacion de las empresas o si varian dependiendo del contexto de ambas regiones. The purpose of this paper is to analyse a firm's internal and external drivers of formal and informal open innovation (OI) practices. To enrich the analysis and to obtain more robust results, the authors checked the study's hypotheses using samples from two European regions, Navarre (Spain), classified an innovator follower, and Noord-Brabant (Netherlands), an innovator leader. Design/methodology/approach: The sample selected includes manufacturing and service firms that completed the Community Innovation Survey for the year 2008 in both regions. The final sample had 1,288 observations from Navarre and 623 observations from Noord-Brabant. The authors consider two OI dimensions, breadth of information sources for informal OI practices and breadth of cooperation agreement for formal OI practices. Finally, the estimates were performed by means of a negative binomial regression. Findings: Results indicate that for the internal drivers, product-related motives to innovate and in-house R&D intensity are strong drivers for both formal and informal OI engagement in general, while the influence of process- and environmental-related motives are context dependence. Originality/value: This study distinguishes between formal (i.e. cooperation activities) and informal (i.e. external sources of information used for new ideas) inbound OI practices, while most of the literature has focussed on one single type of OI practice. The use of two samples coming from two different European regions allows observe whether the adoption motives of the OI practices are robust independently from the firms' location or if they vary across regions owing to context dependence. The authors thank the funding for this research from Spain Economy and Competitiveness Ministry (ECO2013-48496-C4-2-R and ECO2013-46954-C3-1 projects) and Programme INTERREG IV C (EURIS project).

El presente trabajo tiene como objetivo estudiar la reforma de los delitos de malversación de caudales públicos en la modalidad de administración desleal, operada por la Ley Orgánica 1/2015 de 30 de marzo, por la que se modifica la Ley Orgánica 10/1995, de 23 de noviembre, del Código Penal. Esta reforma era necesaria, pero no se ha desarrollado de manera eficiente. Su actual configuración como delito de administración desleal del patrimonio público, da cabida a conductas como son la venta de inmuebles a precio inferior a su valor, que anteriormente no podían ser catalogadas como malversadoras, gastos inoportunos, inapropiados o excesivos. También podemos hablar de autopistas, aeropuertos y demás construcciones sin utilidad pública y con sobrecostes injustificables, innecesarios e inútiles; en definitiva, todas esas infracciones atentan contra los principios de eficiencia y economía informadores del gasto público según establece el art. 31 de la Constitución Española1, y que generan un grave perjuicio al patrimonio de todos. El objeto del presente trabajo es analizar el tipo en todos sus elementos y estudiar el cauce procesal para su enjuiciamiento, además de plantear los problemas que más frecuentemente plantea para su defensa letrada., The following work has as an object to treat public embezzlement founds of disloyal administration. All operated by the organic law 1/2015 of march 30th being modify organic law 10/1995 of November 23th from the penal code. This reformation was necessary but it has not been developed in an efficient way. It´s current configuration as an administration crime of public disloyal patrimony causes, behaviors like selling undervalued properties, that previously cud not be listed as en embezzlement mistimed, inappropriate or excessive expenses. We are also talking about highways, airport and the rest of unless public construction over priced. The point is that all infraction attempting to the principles of affiance for the public spending as the Spanish Constitution informs on article 31th and it generated a serious damage to our all patrimony. The main objet is to analyze the crime on all of the environment involved and to study the procedural course of prosecution for it´s legal defense., Máster Universitario en Acceso a la Profesión de Abogado (M155)

Искусство и культура. - 2018. - № 1. - С. 42-48., В статье рассмотрены практики реализации социально-культурных программ общественных организаций, направленных на возрождение, сохранение и популяризацию материального и нематериального историко-культурного наследия Беларуси. = Practices of the implementation of social and cultural programs of public organizations which are aimed at the revival, preservation and popularizing of the material and the non-material historical and cultural heritage of Belarus are considered in the article.

The area of financing public needs is very complex. At the same time, in the modern age, it faces many challenges and it is exposed to numerous changes. They are reflected in both minor and permanent changes in the system of public revenues and public expenditures, as well as in more extensive and more comprehensive reform activities in the public finance sphere. Innovation of ideas on the concept of functioning and financing of the public sector, as well as the implementation of such ideas, in the first decades of the 21st century, are present in many countries. Through the improvement of institutions and procedures in the budget process, with significant fiscal transparency, an enviable level of fiscal discipline should be achieved, accompanied by lower macroeconomic costs. Also, it is necessary to devise the most efficient modalities of obtaining and spending public funds and to regulate them in a proper manner in order to contribute to the preservation of social values, solving the problem of high public spending and huge public expenditures. All of the above, as well as the establishment of fiscal responsibility and 'sharpened' awareness in the direction of promoting better performance in the management of public affairs and the implementation of selected public policies, are desirable relevant features of contemporary public financing. Their full goal is worth the especial attention and it is realistic to expect that the 'path' to such a goal is not at all easy.