The article examines the transformation processes of the formation and use of the budget funds of the territorial community of Kharkiv, which are due to the peculiarities of changes in the budget and tax legislation. An analysis of the implementation of planned indicators regarding the main sources of filling the revenue part of the budget of the Kharkiv urban territorial community was carried out. Priority areas of budget allocations were identified, determined by the specifics of financial management under martial law, with an emphasis on ensuring the stable functioning of critically important elements of the city infrastructure. It was found that the strategic task of the decentralization process is not only to expand the competence of local government bodies in the field of decision-making regarding financial and budgetary autonomy, but also to form an effective system of managing the revenue receipts of the territorial community budget in order to ensure its sustainable socio-economic development and the most effective use of accumulated financial resources with a clear socio-economic effect in accordance with the identified priorities. It was noted that the implementation of public finance reform in the context of decentralization is part of a more complex and general problem, which consists in ensuring the conditions for more responsible and effective implementation of their powers by local authorities within the financial resources of their budgets. A detailed analysis of the features of the budget process and an assessment of their impact on the implementation of the budget of the territorial community allowed: to identify problematic issues related to the implementation of revenue replenishment indicators, budgeting of measures of city target programs; to identify internal reserves for replenishing financial resources and attract additional inter-budgetary transfers; to ensure the effectiveness of budget funds management in the established regime of their resource availability and expenditure priority. Within the framework of the local finance reform implemented within the framework of the decentralization process, along with the growth of tax revenues to the budget of the territorial community, two key mechanisms for financial support of the united territorial communities at the expense of state resources were introduced. In particular, we are talking about financing through the State Fund for Regional Development, as well as the provision of a subvention from the state budget to local budgets aimed at implementing measures to develop and modernize the infrastructure of these communities.
An advanced social welfare system in the context of sustainable economic growth is a crucial element of human life in contemporary conditions. It enables the state to go beyond mere economic growth and provide a range of social guarantees for citizens, meeting the principles of sustainable development and socially significant needs of society. The transformation of social welfare systems occurs in parallel with changes in the global economy, making the scientific discourse on future financial models for social welfare increasingly relevant. This article explores conceptual approaches to constructing financial models for social welfare within the framework of global challenges and structural economic transformation. Fundamental principles of such models are examined, including social justice, intergenerational solidarity, the protection of citizens' social rights, system stability and security, as well as economic efficiency. Various theoretical approaches to financing social welfare are analyzed: universalism, selectivism, subsidiarity, and residualism. The study substantiates the need to transition toward mixed financial models for social welfare, which can better adapt to challenges related to digitalization, population aging, climate change, and geopolitical risks. Particular attention is paid to the role of the state in the social welfare system and potential directions for fiscal decentralization to enhance resilience and effectiveness. The conclusions emphasize the importance of adapting social systems to achieve sustainable economic growth and social equity amid global changes. The author declares no conflicts of interests.
In increasingly decentralized organizations, aligning innovation governance with strategic decision-making has become a growing challenge. This study explored how a global industrial company, comprising hundreds of autonomous business entities, could enhance its product development methodology to better support executive-level product investment decisions. The current system, anchored in a linear waterfall process, has remained largely unchanged for a long period of time despite significant growth in organizational complexity and demand for newer methodologies. Using surveys issued to top-level decision-makers, follow-up interviews, and internal documentation, the study identified key decision criteria for go/no-go investment decisions and revealed key areas for organizational improvement. The criteria were evaluated and ranked using a tailored fuzzy analytical hierarchy process. The findings indicated that executive leadership should review criteria related to financial impact; strategic fit; product value, market, and customer understanding; and risk awareness. Identified improvement areas included increased project flexibility, better decision timing, stronger strategy alignment, and deeper customer insight. The thesis provides a foundation for revising product innovation practices and tools to strengthen executive governance, improve decision quality, and support sustainable growth.
Надежда Константиновна Демина, IRINA V. MAKSAKOVA, Vera Mishina, MARINA V. SUBCHEVA
At the modern post-industrial stage of economic development, the transformation of social systems in developed countries is carried out in the direction of individualization of the educational trajectory of each person. In the presented study, significant attention is paid to ensuring of getting education by children with special needs, the percentage of such children tends to increase throughout the world. One of the difficulties in organizing work with special children is collecting information on the characteristics of the required educational environment, according to W. Oates’s decentralization theory, the provision and financing of public goods should be carried out at the level of the budget system that is closest to the consumer, while minimizing territorial differentiation in the availability of services. The purpose of the article is to systematize existing approaches to organizing the financing of the system of obtaining education for children with special educational needs. The conducted analysis of the current regulatory framework from the point of view of the implementation of the practice of financial equalization in the system of budgetary federalism allowed the research to determine the feasibility of centralizing psychological and pedagogical assistance for children with disabilities at the regional level. The analysis of the practice of implementing the reform of budgetary institutions in the framework of the transition to financing of the state and municipal assignment allowed the research to identify the discrepancy between the planned indicators and the actual volume of services; centralization at the regional level can help to redistribute services between territorial divisions. Using the example of the data analysis from the work of the institutions of psychological and medical pedagogical commissions (PMPC) of the city of Chelyabinsk, disproportions in funding sources and the volumes of the municipal assignment were revealed. As a result of the study, proposals are presented for the centralization of services provided by organizations of psychological and pedagogical, medical and social assistance. The transfer of funding for these services to the regional level can help to take into account the specific needs of children with disabilities and reduce the degree of territorial differentiation in the availability of educational services.
Настоящая статья посвящена исследованию методов верификации данных в умных городах с использованием синергии искусственного интеллекта, распределённых реестров и сетевой теории. Актуальность вопроса определяется возрастающей сложностью городской инфраструктуры и необходимостью обеспечения безопасности, прозрачности и достоверности информации, поступающей с множества сенсоров и устройств в рамках концепции умного города. Во введении обоснована необходимость разработки новых методов проверки данных для повышения устойчивости и эффективности городских систем управления. Отмечается, что традиционные решения зачастую не справляются с масштабами и динамикой современного городского пространства, где данные генерируются в реальном времени и требуют быстрого анализа и подтверждения подлинности. В разделе «Методы» описаны использованные подходы, включающие алгоритмы машинного обучения для обработки и анализа информации, протоколы распределённых реестров, обеспечивающие неизменность данных, а также методы сетевого анализа, позволяющие выявлять ключевые узлы и связи в городской инфраструктуре. Проведён сравнительный анализ характеристик предложенных методов и технологий, что позволило сформировать единую методологическую модель верификации. Раздел «Результаты» демонстрирует, как применение интегрированной модели обеспечивает повышение надежности систем умного города. На основе экспериментальных данных показано, что использование комбинированного подхода позволяет существенно сократить число фальсификаций информации, а также оптимизировать процессы распределённой обработки данных. Выявлены основные закономерности и преимущества, связанные с синергией технологий искусственного интеллекта, блокчейн-решений и сетевой теории. В обсуждении делается акцент на перспективности интегрированных решений для устойчивого развития городской среды, а также рассматриваются вызовы и возможные направления дальнейших исследований. Авторы предлагают рекомендации по внедрению разработанных методов в реальные городские системы, что позволит обеспечить более гибкую, надёжную и саморегулируемую инфраструктуру умного города. Работа может стать основой для разработки новых стандартов верификации данных и улучшения взаимодействия между информационными компонентами городской среды. This article is devoted to the study of data verification methods in smart cities using the synergy of artificial intelligence, distributed registries and network theory. The urgency of the issue is determined by the increasing complexity of urban infrastructure and the need to ensure the security, transparency and reliability of information coming from multiple sensors and devices within the framework of the smart city concept. The «Introduction» substantiates the need to develop new methods of data verification to improve the sustainability and effectiveness of urban management systems. It is noted that traditional solutions often cannot cope with the scale and dynamics of modern urban space, where data is generated in real time and requires rapid analysis and authentication. The «Methods» section describes the approaches used, including machine learning algorithms for information processing and analysis, distributed ledger protocols that ensure data immutability, as well as network analysis methods that identify key nodes and connections in urban infrastructure. A comparative analysis of the characteristics of the proposed methods and technologies was carried out, which made it possible to form a unified methodological verification model. The «Results» section demonstrates how the use of the integrated model improves the reliability of smart city systems. Based on experimental data, it is shown that using a combined approach can significantly reduce the number of information falsifications, as well as optimize distributed data processing processes. The main patterns and advantages associated with the synergy of artificial intelligence technologies, blockchain solutions and network theory have been identified. The discussion focuses on the prospects of integrated solutions for the sustainable development of the urban environment, as well as discusses challenges and possible areas for further research. The authors offer recommendations on how to implement the developed methods into real urban systems, which will ensure a more flexible, reliable and self-regulating smart city infrastructure. This work can become the basis for developing new standards for data verification and improving interaction between information components of the urban environment.
Open access
Smart Cities and Technologies
Advanced Research in Systems and Signal Processing
Ирина Сергеевна Ферова, Svetlana A. Kozlova, Svetlana N. Grib
The paper is devoted to the development of tools for assessing the financial security of a region in order to form a strategy for the territorial development in the context of the interaction between the goals of sustainable socio-economic development and economic security. The paper considers the features of financial security assessment. The assessment was carried out by centralized and decentralized finance of a region. Taking into account the existing limitations of statistical observation at the level of municipalities, the composition of indicators and their threshold values used in assessing the financial security of a region was specified. The measurement was carried out in the context of six macro-districts according to three indicators: the average level of subsidization of local budgets of the macro-district; tax and non-tax revenues of local budgets per capita (coefficient of development of own revenues in local budgets); business efficiency ratio. An analysis of the dynamics and structure of subsidies for the period 2015 – 2020 shows that the main increase in subsidies falls on the Western and Southern macro-districts, the growth rate exceeds the average for the territory over the same period. There is a clear dynamics of development and improvement of the own revenues of local budgets of most macro-districts of the territory. There is a decrease in the business efficiency ratio in general in Krasnoyarsk Territory in 2020, due to the impact of the pandemic and lockdown.
This paper considers the processes of digitalization of urban management, which forms the prerequisites for solving the problem of the development of the concept of smart cities. As a result, the historical aspects of the formation of the Smart City concept are distinguished. Based on this, elements of the Smart City concept are highlighted at the present stage, such as vision, ecosystem, management, technological background, and financing. Generalization of the results of the study of the processes of digitalization of smart city management has made it possible to distinguish its traditional components, which include transport, energy, utilities, urban environment, security, and "smart" house. In order to ensure effective monitoring of the implementation and development of digital services in the smart city management system, it is proposed to use "city smartophores". The systematization of the Smart City formation experience provided an opportunity to distinguish the relevant models of digitalization of urban governance – decentralized, centralized, and local. The scope of application, initiators, advantages and disadvantages, and prospects for the development of each of them are determined. Unlike other results of the study of the effectiveness of the development of smart cities, it is suggested that the most vivid picture of ensuring a comfortable life in the city is demonstrated by the size of its population. It is proved that it is in the developed cities of any country in the world that there are positive rates of population growth. Quantitative criteria for determining the upper and lower limits of the efficiency of smart city development according to the selected indicator have been developed. The practical application of the results of the study is the possibility of predicting further directions of development of the smart city based on a quantitative assessment of the level of its digital transformation
The article considers the state of household finances as one of the significant elements of decentralized state finances. The key observable indicators are real disposable income, actual expenses and income, and the balance of income. Based on the data of the Federal State Statistics Service, a number of negative trends in the development of decentralized finance have been studied. It is concluded that it is necessary to improve methods and tools for regulating income and savings of the population in order to create an effective mechanism for transforming household savings into investment resources.