Suchergebnisse

The article is devoted to the role of the subject in criminal acts in the field of public procurement of goods, works and services. The author examines the importance of the subject of crime for the construction of the system of the Special part of the Criminal Code of the Russian Federation, for the qualification of crimes, as well as the impact on the formulation and place of individual norms in the system of the Special part of the Criminal Code of the Russian Federation.

The contribution and significances of procurement audit towards the procurement activities brought several debates in the country. This study examined the influence of the procurement audit on the procurement effectiveness of public organizations in Tanzania. The study identified compliance audit, value for money audit and strategic audit as the main procurement audits that are implemented in the public sector. The specific objectives were therefore, to ascertain the influence of each of the stated procurement audit on the procurement effectiveness. The study was carried out in Dar es Salaam city, surveying five public organizations (TRA, TTCL, DCC, MSD and TANESCO) that were selected to represent all other public organizations in generalizing the findings. In this survey design, 154 respondents were selected via snowball sampling techniques to represent a total of 250 respondents in data collection. Primary data were collected by self-administered questionnaires and four PPRA reports were reviewed to compile secondary data. Data were quantitatively analysed using inferential statistics; correlation and regression analysis with the aid of statistical Packages for Social sciences (IBM SPSS Statistics 23). The findings revealed that, value for money audit has high significant contribution to the procurement effectiveness followed by the compliance audit. On the other hand, the strategic audit showed an insignificant contribution to the procurement effectiveness. The study recommends, the government and PPRA to emphasize and ensure matters and recommendations given by procurement auditors are dealt accordingly while also strengthening procurement audit so as to improve procurement effectiveness and public funds management at large.

Abstract
Although the in-house procurement, as an exception to public procurement process, have existed in Lithuanian law for more than a decade and the European Union has expressed a clear positive position on the issue by legalize it in international level with Directive 2014/24/EU, but this legal institute still is not analysed enough in scientific level in order to evaluate its situation and problems in Lithuanian public procurement law. Especially, when in order to find the most optimal legislative regulation of the in-house procurement, the Lithuanian legislator has changed this legal institute many times and in many ways without its clear decision as to how the issue should be regulated in statutory regulation. Therefore, the object of the research is the legal institute of the in-house procurement in Lithuanian public procurement law and the aim of the research is to analyse the peculiarities and problems of this legal regulation and its application in legal practice. The article uses basic research methods such as document analysis, systematic analysis, comparative analysis, the deduction analysis and generalization methods. The analysis of this article shows main problems of this legal institute of Lithuanian public procurement law seen clearly in legal regulation and practice require as well as provide the certain solutions for necessary substantial adjustment of existing legal regulation on this question.

The paper is about sustainable public procurement as a new global trend in the development of a sustainable economy. The main question raised is the following: how sustainable public procurement could be implemented in Russia? The study aims to investigate the prospects of the implementation of sustainable public procurement in Russia. The author presents the findings of survey, covering public procurement practices of 51 contracting authorities and documentation analysis of 400 public tenders. The analysis of Russian legislation allows to determine the sections of procurement documentation, where different aspects of sustainability could be included. The conducted survey aims to identify the aspects of sustainable public procurement already used by public authorities in procuring practices in Russia. This paper provides the unique survey of sustainable procurement practices across the Russian public sector. Research also shows the prerequisites of implementation of sustainable public procurement in Russia.

Each year the central and regional governments spend up to 1,000 trillion rupiahs for procurement of goods and services. In the past, government procurement of goods and services was exposed to leakage and corruption. If the leak is 30 percents, it means that the lost cost of 250 trillion rupiahs. Procurement professionals are key to addressing this problem. By enhancing procurement skills to employees implementing Procurement Services Unit (PSU), Procurement professionals aim to improve the efficiency of procurement of government goods and services, ensure timely availability of goods and services, and provide public services as planned. Through budget efficiency and savings, more and more quality goods and services will be earned so that they have a positive impact on economic growth. The Six Sigma approach with DMAIC stage series (define, measure, analyze, improve, control) is used as a reference to measure and analyze the effect of acquiring skills improvements. Observation 43 Pilot PSUs earned a budget efficiency of 14% or equivalent to 58 trillion rupiahs accumulated during the 2012-2017 period.

In connection with the implementation of budget accounting and public procurement according to international standards, the importance of management accounting in the public sector is enhanced. This especially affects the efficiency of the use of public finance in procurement. The article considers public procurement as a complex object of accounting, which consists of interrelated objects: the subject and the procurement procedure, consisting of elements. The paper focuses on each element, highlights the features of their use in public procurement in accordance with current legislation and suggests the ways to improve the operation of electronic systems in terms of determining the subject of procurement. The analysis of the use of procurement procedures for each element of the subject of procurement is carried out and the need to consider these objects as a whole in order to make management decisions on the use of budgetary funds is proved. The paper highlights the stages of public procurement and proves the importance of a comprehensive public procurement facility at each stage of the tendering process in order to monitor, control and ensure the efficient use of public finances. ; У зв'язку з імплементацією бухгалтерського обліку бюджетної сфери та публічних закупівель за міжнародними стандартами посилюється значення управлінського обліку в державному секторі, особливо щодо ефективності використання державних фінансів під час здійснення закупівель. У статті публічні закупівлі розглядаються як комплексний об'єкт обліку, що складається із взаємопов'язаних об'єктів: предмета та процедури закупівлі, які, в свою чергу, складаються з елементів. У роботі приділено увагу кожному з елементів, висвітлено особливості застосування їх під час здійснення публічних закупівель відповідно до чинного законодавства та запропоновано шляхи удосконалення роботи електронних систем у частині визначення предмета закупівлі. Проведено аналіз використання процедур закупівель для кожного елемента предмета закупівлі та доведено необхідність розглядати зазначені об'єкти в комплексі з метою прийняття управлінських рішень щодо використання бюджетних коштів. У роботі висвітлено етапи проведення публічних закупівель та доведено важливість комплексного об'єкта публічних закупівель на кожній стадії проведення торгів з метою моніторингу, контролю та забезпечення ефективності використання державних фінансів.

In connection with the implementation of budget accounting and public procurement according to international standards, the importance of management accounting in the public sector is enhanced. This especially affects the efficiency of the use of public finance in procurement. The article considers public procurement as a complex object of accounting, which consists of interrelated objects: the subject and the procurement procedure, consisting of elements. The paper focuses on each element, highlights the features of their use in public procurement in accordance with current legislation and suggests the ways to improve the operation of electronic systems in terms of determining the subject of procurement. The analysis of the use of procurement procedures for each element of the subject of procurement is carried out and the need to consider these objects as a whole in order to make management decisions on the use of budgetary funds is proved. The paper highlights the stages of public procurement and proves the importance of a comprehensive public procurement facility at each stage of the tendering process in order to monitor, control and ensure the efficient use of public finances. ; У зв'язку з імплементацією бухгалтерського обліку бюджетної сфери та публічних закупівель за міжнародними стандартами посилюється значення управлінського обліку в державному секторі, особливо щодо ефективності використання державних фінансів під час здійснення закупівель. У статті публічні закупівлі розглядаються як комплексний об'єкт обліку, що складається із взаємопов'язаних об'єктів: предмета та процедури закупівлі, які, в свою чергу, складаються з елементів. У роботі приділено увагу кожному з елементів, висвітлено особливості застосування їх під час здійснення публічних закупівель відповідно до чинного законодавства та запропоновано шляхи удосконалення роботи електронних систем у частині визначення предмета закупівлі. Проведено аналіз використання процедур закупівель для кожного елемента предмета закупівлі та доведено необхідність розглядати зазначені об'єкти в комплексі з метою прийняття управлінських рішень щодо використання бюджетних коштів. У роботі висвітлено етапи проведення публічних закупівель та доведено важливість комплексного об'єкта публічних закупівель на кожній стадії проведення торгів з метою моніторингу, контролю та забезпечення ефективності використання державних фінансів.

In connection with the implementation of budget accounting and public procurement according to international standards, the importance of management accounting in the public sector is enhanced. This especially affects the efficiency of the use of public finance in procurement. The article considers public procurement as a complex object of accounting, which consists of interrelated objects: the subject and the procurement procedure, consisting of elements. The paper focuses on each element, highlights the features of their use in public procurement in accordance with current legislation and suggests the ways to improve the operation of electronic systems in terms of determining the subject of procurement. The analysis of the use of procurement procedures for each element of the subject of procurement is carried out and the need to consider these objects as a whole in order to make management decisions on the use of budgetary funds is proved. The paper highlights the stages of public procurement and proves the importance of a comprehensive public procurement facility at each stage of the tendering process in order to monitor, control and ensure the efficient use of public finances. ; У зв'язку з імплементацією бухгалтерського обліку бюджетної сфери та публічних закупівель за міжнародними стандартами посилюється значення управлінського обліку в державному секторі, особливо щодо ефективності використання державних фінансів під час здійснення закупівель. У статті публічні закупівлі розглядаються як комплексний об'єкт обліку, що складається із взаємопов'язаних об'єктів: предмета та процедури закупівлі, які, в свою чергу, складаються з елементів. У роботі приділено увагу кожному з елементів, висвітлено особливості застосування їх під час здійснення публічних закупівель відповідно до чинного законодавства та запропоновано шляхи удосконалення роботи електронних систем у частині визначення предмета закупівлі. Проведено аналіз використання процедур закупівель для кожного елемента предмета закупівлі та доведено необхідність розглядати зазначені об'єкти в комплексі з метою прийняття управлінських рішень щодо використання бюджетних коштів. У роботі висвітлено етапи проведення публічних закупівель та доведено важливість комплексного об'єкта публічних закупівель на кожній стадії проведення торгів з метою моніторингу, контролю та забезпечення ефективності використання державних фінансів.

A reflection on the ever-broadening debates between the proponents of universalism & particularism focuses on the emerging ambivalence in the central categories & the political implications of these discourses in interaction. Under the banner of democratic multicultural pluralism, the intervention of alternative postmodernist approaches into conventional Western imperialist foundationalism, traceable to the primacy of universalist values for the Enlightenment, is reflexively aware of the ultimately nihilist futility implied in a politics of pure difference. After sketching critiques of structural essentialism & foundationalism, & contributions to the debate by thinkers such as Thomas Hobbes, Plato, & G. W. F. Hegel, it is argued that the continual adjustment toward openness by the particular represents its only possible avenue to complete realization confronted with the universal. 23 References. J. Sadler

Policy-makers in the European Union (EU) have increasingly emphasised public procurement as an instrument that can be used to stimulate innovation. These developments reflect and respond to a growing concern among EU member states and regions about how to maintain competitive advantage in an economic environment increasingly subject to global competition The Lisbon goals set for the EU in 2000 require it to become the most competitive and dynamic knowledge-based economy in the world by 2010. In order to realize this ambition, the European Commission (EC) has urged EU member states to consider "encouraging public procurement of innovative products and services". The EC has also recommended that, in order to create an innovative Europe, public procurement should be used to "drive demand for innovative goods, while at the same time improving the level of public services". In line with this policy orientation, a recent high level policy report has put forward explicit arguments in favour of "using public procurement to encourage innovation by providing a 'lead market' for new technologies". Generally, the research literature concurs with policy-makers' claims that public procurement can be a useful instrument for stimulating innovation. The public sector can "play an important role as a stabilising and stimulating pacer in a situation where the private sector is confronted with extremely unstable environments". In order to stimulate private sector innovation by creating demand, a public agency can perform direct procurement (buying something to fulfil intrinsic need), acting as a proxy customer (e.g. by creating standards) or as a linkage creator between suppliers and users. The purpose of this thesis is to develop an innovation theory-based approach to innovation policy regarding public procurement of innovations, by elaborating an institutional focus via research on innovation policy formulation as institutional design complemented by research on institutional determinants of innovation performance. Thus, the purpose is to explore and describe institutional aspects of policies for public procurement of innovations, with an emphasis on institutions as both outcomes of policy making and input factors affecting the success or failure of policy implementation. By relating an institutional perspective on public procurement of innovations to both the design of policy and its impact on innovation performance, it would become possible to describe and analyse processes involving public procurement of innovations in a better way, and thereby to derive implications for both researchers and practitioners. The empirical studies appended to this thesis demonstrate that institutions matter, i.e. that the behaviour and outcome of public procurement of innovations are affected by institutions.

Regulation and control of public procurement constitute a crucial field for the application of governance ideals and practices. This study explores the public procurement reform process in Turkey with reference to the implementation of governance as part of an ongoing neoliberal discourse and practice. Turkey's public procurement system was reformed in 2002 in line with governance principles of transparency, anti-corruption, securing competition and by establishing an independent regulatory institution. A decade after this reform, our analysis shows that political will, economic forces in the procurement market and problems in the institutional-organizational setting are factors that play a role in the relapses from governance ideals and practices. Points for practitioners Reforms aimed at achieving good governance in public procurements are hard to sustain. The specific institutional traditions of local contexts, interventions of political authorities and powerful economic interests play an important role in the success of reforms. Persistent ad hoc modifications of public procurement laws erode the regulatory scope, change the composition and political autonomy of board membership, and undermine the principles of transparency, accountability and competitiveness. There is a need to actively ensure sustainability of governance principles through strong defense mechanisms which should be institutionalized within local social dynamics.