ОРГАНІЗАЦІЙНО-ПРАВОВИЙ МЕХАНІЗМ ДЕРЖАВНОГО ФІНАНСОВОГО КОНТРОЛЮ В УКРАЇНІ

Financial management and financial control are crucial for any country. The current stage of the socio-economic development ofUkrainecalls for enhancement of the state role in the economic management system, aiming to detect deviations from the legality, adopted standards and efficiency of financial resource management. For the time being, the problem of creating a comprehensive system of state financial control has not been solved in Ukraine yet: the legal framework for state control bodies’ activity is uncertain, functions and powers overlap, actions lack coordination and specialization as to carrying out audits and exercising assigned powers.The gradual changes inUkraine’s political and economic policies in the course of integrating into the international economic space should be accompanied by a radical restructuring of the governance functions of the state, especially in the sphere of state financial control. Given the priority ofUkraine’s state policy of accession to the European Union, one of the important aspects in this process is the adaptation of the financial control system to the European requirements and compliance with the provisions of the Lima Declaration of Control Guidelines.Modernization of the public finance system, based on the Strategy for the Development of the Public Financial Management System for 2017-2020 and the Concept of reforming local budgets, requires changes in terms of financial control. The appropriate measures should be directed not only to check the use of budget funds as intended, but also to maximize cost-effectiveness, particularly in planning.The effective public financial control is meant to ensure successful solution of public problems and achievement of the goals set before the system of public financial control. It provides for analysis and evaluation of the existing public policy and verifying the effectiveness of its implementation by the public authorities system and civil servants in their activities.В статье проведен ретроспективный анализ финансового контроля за управлением государственными (местными) ресурсами и их использованием, и государственный финансовий контроль, который осуществляют органи Госаудитслужбы, уполномоченные Кабинетом Министров Украины (правительственный контроль), государственный внешний финансовый  контроль (аудит), который осуществляет Счётная палата от имен Верховного Совета Украины (парламентский контроль), и государственный внутренний финансовый контроль, а именно внутренний контроль та внутренний аудит, который обеспечивается соответственно действующего законодательства.Управлін­ня фінансами та здійснення фінансового контролю є надзвичайно важливим для кожної держави. Су­часний етап соціально-економічного розвитку Укра­їни потребує підвищення ролі держави в системі управління економікою, спрямованої на виявлення відхилень від законності, прийнятих стандартів і ефективності управління фінансовими ресурсами. На сучасному етапі в Україні не вирішено проблему створення цілісної системи державного фінансово­го контролю: мають місце невизначеність правового поля діяльності державних контролюючих органів, дублювання функцій і повноважень, відсутність узгодженої взаємодії та спеціалізації у проведенні перевірок і виконанні покладених повноважень.Стаття присвячена актуальній проблемі пошуку шляхів забезпечення фінансового контролю при формуванні організаційно-правового механізму в цієї сфері. Метою статті є вдосконалення  організаційно-правового механізму державного фінансового контролю в Україні. У статті проведено ретроспективний аналіз фінансового контролю за управлінням державними (місцевими) ресурсами та їх використанням, та державний фінансовий контроль, який здійснюють органи Держаудитслужби, уповноважені Кабінетом Міністрів України (урядовий контроль), державний зовнішній фінансовий контроль (аудит), який здійснює Рахункова палата від імені Верховної Ради України (парламентський контроль), та державний внутрішній фінансовий контроль, зокрема внутрішній контроль та внутрішній аудит, який забезпечується відповідно діючого законодавства

Electromagnetic Form Factors of a Massive Neutrino

Electromagnetic form factors of a massive neutrino are studied in a minimally extended standard model in an arbitrary $R_{\xi}$ gauge and taking into account the dependence on the masses of all interacting particles. The contribution from all Feynman diagrams to the charge, magnetic, and anapole form factors, in which the dependence on the masses of all particles as well as on gauge parameters is accounted for exactly, are obtained for the first time in explicit form. The asymptotic behavior of the magnetic form factor for large negative squares of the momentum of an external photon is analyzed and expression for the anapole moment of a massive neutrino is derived. The results are generalized to the case of mixing between various generations of the neutrino. Explicit expressions are obtained for the charge, magnetic, and electric dipole and anapole transition form factors as well as for the transition electric dipole moment.Comment: 16 pares with 5 figures in pdf forma

Bounds on the tau and muon neutrino vector and axial vector charge radius

A Majorana neutrino is characterized by just one flavor diagonal electromagnetic form factor: the anapole moment, that in the static limit corresponds to the axial vector charge radius . Experimental information on this quantity is scarce, especially in the case of the tau neutrino. We present a comprehensive analysis of the available data on the single photon production process $e^+ e^- -> \nu \bar\nu \gamma$ off Z-resonance, and we discuss the constraints that these measurements can set on for the tau neutrino. We also derive limits for the Dirac case, when the presence of a vector charge radius is allowed. Finally, we comment on additional experimental data on $\nu_\mu$ scattering from the NuTeV, E734, CCFR and CHARM-II collaborations, and estimate the limits implied for and for the muon neutrino.Comment: 20 pages, 2 eps figures. CCFR data included in the analysis. Conclusion unchange

Electroproduction, photoproduction, and inverse electroproduction of pions in the first resonance region

Methods are set forth for determining the hadron electromagnetic structure in the sub-$N\bar{N}$-threshold timelike region of the virtual-photon ``mass'' and for investigating the nucleon weak structure in the spacelike region from experimental data on the process $\pi N\to e^+e^- N$ at low energies. These methods are formulated using the unified description of photoproduction, electroproduction, and inverse electroproduction of pions in the first resonance region in the framework of the dispersion-relation model and on the basis of the model-independent properties of inverse electroproduction. Applications of these methods are also shown.Comment: The revised published version; Revtex4, 18 pages, 6 figure

Systematics of Inclusive Photon Production in 158 AGeV Pb Induced Reactions on Ni, Nb, and Pb Targets

The multiplicity of inclusive photons has been measured on an event-by-event basis for 158 AGeV Pb induced reactions on Ni, Nb, and Pb targets. The systematics of the pseudorapidity densities at midrapidity (rho_max) and the width of the pseudorapidity distributions have been studied for varying centralities for these collisions. A power law fit to the photon yield as a function of the number of participating nucleons gives a value of 1.13+-0.03 for the exponent. The mean transverse momentum, , of photons determined from the ratio of the measured electromagnetic transverse energy and photon multiplicity, remains almost constant with increasing rho_max. Results are compared with model predictions.Comment: 16 pages including 4 figure

Scaling of Particle and Transverse Energy Production in 208Pb+208Pb collisions at 158 A GeV

Transverse energy, charged particle pseudorapidity distributions and photon transverse momentum spectra have been studied as a function of the number of participants (N_{part}) and the number of binary nucleon-nucleon collisions (N_{coll}) in 158 A GeV Pb+Pb collisions over a wide impact parameter range. A scaling of the transverse energy pseudorapidity density at midrapidity as N_{part}^{1.08 \pm 0.06} and N_{coll}^{0.83 \pm 0.05} is observed. For the charged particle pseudorapidity density at midrapidity we find a scaling as N_{part}^{1.07 \pm 0.04} and N_{coll}^{0.82 \pm 0.03}. This faster than linear scaling with N_{part} indicates a violation of the naive Wounded Nucleon Model.Comment: 13 pages, 16 figures, submitted to European Physical Journal C (revised results for scaling exponents

Invisible Z-Boson Decays at e+e- Colliders

The measurement of the invisible Z-boson decay width at e+e- colliders can be done "indirectly", by subtracting the Z-boson visible partial widths from the Z-boson total width, or "directly", from the process e+e- -> \gamma \nu \bar{\nu}. Both procedures are sensitive to different types of new physics and provide information about the couplings of the neutrinos to the Z-boson. At present, measurements at LEP and CHARM II are capable of constraining the left-handed Z\nu\nu-coupling, 0.45 <~ g_L <~ 0.5, while the right-handed one is only mildly bounded, |g_R| <= 0.2. We show that measurements at a future e+e- linear collider at different center-of-mass energies, \sqrt{s} = MZ and \sqrt{s}s ~ 170 GeV, would translate into a markedly more precise measurement of the Z\nu\nu-couplings. A statistically significant deviation from Standard Model predictions will point toward different new physics mechanisms, depending on whether the discrepancy appears in the direct or the indirect measurement of the invisible Z-width. We discuss some scenarios which illustrate the ability of different invisible Z-boson decay measurements to constrain new physics beyond the Standard Model

Nuclear Anapole Moments

Nuclear anapole moments are parity-odd, time-reversal-even E1 moments of the electromagnetic current operator. Although the existence of this moment was recognized theoretically soon after the discovery of parity nonconservation (PNC), its experimental isolation was achieved only recently, when a new level of precision was reached in a measurement of the hyperfine dependence of atomic PNC in 133Cs. An important anapole moment bound in 205Tl also exists. In this paper, we present the details of the first calculation of these anapole moments in the framework commonly used in other studies of hadronic PNC, a meson exchange potential that includes long-range pion exchange and enough degrees of freedom to describe the five independent $S-P$ amplitudes induced by short-range interactions. The resulting contributions of pi-, rho-, and omega-exchange to the single-nucleon anapole moment, to parity admixtures in the nuclear ground state, and to PNC exchange currents are evaluated, using configuration-mixed shell-model wave functions. The experimental anapole moment constraints on the PNC meson-nucleon coupling constants are derived and compared with those from other tests of the hadronic weak interaction. While the bounds obtained from the anapole moment results are consistent with the broad ``reasonable ranges'' defined by theory, they are not in good agreement with the constraints from the other experiments. We explore possible explanations for the discrepancy and comment on the potential importance of new experiments.Comment: 53 pages; 10 figures; revtex; submitted to Phys Rev

Aerosol optical properties and direct radiative forcing based on measurements from the China Aerosol Remote Sensing Network (CARSNET) in eastern China

Aerosol pollution in eastern China is an unfortunate consequence of the region's rapid economic and industrial growth. Here, sun photometer measurements from seven sites in the Yangtze River Delta (YRD) from 2011 to 2015 were used to characterize the climatology of aerosol microphysical and optical properties, calculate direct aerosol radiative forcing (DARF) and classify the aerosols based on size and absorption. Bimodal size distributions were found throughout the year, but larger volumes and effective radii of fine-mode particles occurred in June and September due to hygroscopic growth and/or cloud processing. Increases in the fine-mode particles in June and September caused AOD440 nm > 1.00 at most sites, and annual mean AOD440 nm values of 0.71-0.76 were found at the urban sites and 0.68 at the rural site. Unlike northern China, the AOD440 nm was lower in July and August (∼ 0.40-0.60) than in January and February (0.71-0.89) due to particle dispersion associated with subtropical anticyclones in summer. Low volumes and large bandwidths of both fine-mode and coarse-mode aerosol size distributions occurred in July and August because of biomass burning. Single-scattering albedos at 440 nm (SSA440 nm) from 0.91 to 0.94 indicated particles with relatively strong to moderate absorption. Strongly absorbing particles from biomass burning with a significant SSA wavelength dependence were found in July and August at most sites, while coarse particles in March to May were mineral dust. Absorbing aerosols were distributed more or less homogeneously throughout the region with absorption aerosol optical depths at 440 nm ∼ 0.04-0.06, but inter-site differences in the absorption Angström exponent indicate a degree of spatial heterogeneity in particle composition. The annual mean DARF was −93 ± 44 to −79 ± 39 W m−2 at the Earth's surface and ∼ −40 W m−2 at the top of the atmosphere (for the solar zenith angle range of 50 to 80∘) under cloud-free conditions. The fine mode composed a major contribution of the absorbing particles in the classification scheme based on SSA, fine-mode fraction and extinction Angström exponent. This study contributes to our understanding of aerosols and regional climate/air quality, and the results will be useful for validating satellite retrievals and for improving climate models and remote sensing algorithms

INFECTIOUS COMPLICATIONS IN PATIENTS UNDERGOING ORTHOTOPIC HEART TRANSPLANTATION

This article presents a retrospective analysis of infectious complications in the structure of morbidity and mortality of the patients underwent orthotopic heart transplantation. A significant role was assigned to the predisposing to in- fection factors. This study was based on the two years heart transplantation experience in the Republic of Belarus