Priorities for the Distribution of Interbudgetary Transfers Under the Conditions of Fiscal Decentralization in Ukraine

The article is devoted to the problem of the distribution of intergovernmental transfers in Ukraine, taking into account fiscal decentralization trends. To perform the delegated functions, local governments need to have sufficient funding. However, the revenues of local budgets are insufficient to cover all necessary expenses. Therefore, inter-budget transfers, which in Ukraine are the main instrument of financial equalization, play an important role in ensuring the implementation of delegated powers by local governments. The aim of the article is determination of the priorities for the distribution of intergovernmental transfers in Ukraine in the context of fiscal decentralization. The research methodology combines quantitative and qualitative methods. Using quantitative methods, the principles of fiscal decentralization in Ukraine are observed through the mechanism of distribution of intergovernmental transfers. Using high-quality methods and based on the analysis, the priorities of the distribution of inter-budget transfers in the context of fiscal decentralization are formulated. An analysis of foreign publications on fiscal decentralization has shown that the uncertainty of priorities in this area reduces the effectiveness of fiscal decentralization and inhibits the economic development of regions. Prioritization of the distribution of intergovernmental transfers is preceded by the definition of principles for the distribution of intergovernmental transfers. Based on the results of a quantitative analysis, namely, the identified dynamics of fiscal decentralization indicators and the impact of the distribution of intergovernmental transfers on economic development, the following priorities for the distribution of intergovernmental transfers in fiscal decentralization are identified: supporting the prevalence of targeted transfers over non-targeted transfers, increasing the share of capital transfers, increasing the accountability of local authorities self-government regarding the use of funds received in the form of intergovernmental budget transfers

PENGARUH PENGGUNAAN MEDIA SOFTWARE SIMULASI PROTEUS TERHADAP PRESTASI BELAJAR SISWA PADA MATA DIKLAT ELEKTRONIKA

Penelitian ini bertujuan untuk mengetahui perbedaan prestasi belajar siswa kelas X1 Kelas A dan Kelas B jurusan Teknik Instalasi Tenaga Listrik SMK 1 Sedayu pada mata diklat Elektronika dengan menerapkan media software simulasi proteus sebagai media pembelajaran. Metode penelitian yang digunakan adalah metode eksperimen dengan desain penelitian control group posttest only design. Sampel yang digunakan adalah kelas X1 TITL B sebagai kelompok dengan menggunakan media software simulasi proteus dan kelas XI TITL A dengan menggunakan media pembelajaran konvensional. Variabel penelitian ini adalah metode pembelajaran menggunakan media simulasi proteus (kelas eksperimen) dan penggunaan media pembelajaran konvensional (kelas kontrol) sebagai variabel bebas serta prestasi belajar sebagai variabel terikat. Metode pengumpulan data menggunakan instrumen tes. Analisis data menggunakan analisis uji beda t-test yang dikerjakan dengan bantuan software aplikasi SPSS 19. Hasil penelitian menunjukkan: 1) pengujian perbedaan rata-rata hasil belajar kelompok eksperimen dan kelompok kontrol melalui uji beda t-test adalah nilai t hitung > t tabel (3,653 > 2,001) dan nilai signifikansi 0,001 < 0,05, artinya terdapat perbedaan peningkatan prestasi belajar yang signifikan antara kelompok eksperimen dengan kelompok kontrol, 2) hasil belajar siswa dengan menggunakan media software simulasi proteus lebih tinggi dari pada hasil pembelajaran siswa dengan menggunakan media konvensional. Rata-rata hasil belajar kelompok eksperimen 75, sedangkan kelompok kontrol 66,33. Perbedaan rata-rata hasil belajar kedua kelompok tersebut mencapai 8,76 atau sebesar 13,12%. Berdasarkan kriteria ketuntasan minimal (KKM), persentase kelulusan siswa kelompok eksperimen mencapai 80% sedangkan untuk kelompok kontrol mencapai 50%. Perbedaan tingkat kelulusan kedua kelas tersebut mencapai 30%, hal ini menunjukkan pembelajaran elektronika dengan menggunakan software simulasi proteus dapat meningkatkan prestasi belajar siswa

Making (Non)Sense: On Ruth Ozeki\u27s A Tale for the Time Being

This essay investigates the knowledge produced around Ruth Ozeki’s novel A Tale for the Time Being through a discussion of its marketing processes and its reception, as well as through textual analysis. I first draw upon Sau-ling Wong’s observations about the problem of a US-centric referential framework in the internationalization of Asian American studies to examine a Western-centric framing in the marketing strategies of the US/Canada and the UK editions of Ozeki’s novel. Next, I turn to an examination of how reviews and selected readers’ responses to Ozeki’s novel show an at-times incoherent process of making sense of this text. In the latter part of the paper, I analyze the parallel depictions of Fukushima and Cortes Island, Ruth’s dreams, and Haruki #1’s diary in Ozeki’s novel. Attending to how Ozeki’s narratives destabilize the process of making sense, I argue that the novel is neither easy to read nor as transparent as the marketing strategies and reviews and readers’ responses suggest. The difficulties of making sense represented in A Tale for the Time Being thereby have the potential to intervene in a Western-centric, posivistic reading of the Asian other, challenging us to rethink the analytic frameworks we bring to bear while reading Asian American literary texts