Approaches to determining the consept of budget system under contemporary transformations

В умовах розвиненої ринкової економіки значно підвищується роль бюджетної системи як одного з найважливіших інструментів державного регулювання економіки з метою забезпечення соціально-економічного розвитку суспільства. Тому виникає необхідність перегляду внутрішньої сутності категорії «бюджетна система» та наукового обґрунтування її тлумачення в умовах сучасних трансформаційних перетворень і поглиблення глобалізаційних процесів та викликів. Автор проаналізував низку наукових поглядів до визначення сутності бюджетної системи, узагальнив підходи до її трактування з точки зору загальноекономічної категорії, структурно-функціональної та фінансово-регулятивної. Доведено необхідність перегляду дефініції «бюджетна система» з урахуванням сучасних тенденцій післякризового відновлення глобальної і національної економік. На цій основі сформовано визначення бюджетної системи на основі виокремлення її основних системних складових: інститути, організації, бюджетний механізм, інструменти бюджетного регулювання, які при взаємодії сукупно формують властивості емерджентності й синергії, забезпечують стійке функціонування системи. Тобто, в сучасних умовах бюджетна система має трактуватися з точки зору системного підходу.Under the conditions of developed market economy the role of the budget system as one of the most important instruments of state economic regulation for the purpose of socio-economic development is increasing considerably. Therefore, there is a necessity to review the internal essence of the «budget system» category and the scientific substantiation of its interpretation in contemporary transformations and deepening of globalization and challenges. The period of post-crisis economic recovery, which is gradually transforming Ukraine, generates specific requirements that induce changes in the structure and functioning mechanisms of virtually all components of the national economic system. The need for the normal functioning under high stringent resource constraints, increasing competitive challenges and changing global trade and financial landscape, the sharp increase in attention to the construction of instruments of crisis prevention and enhancing the stability of the national economy require improvement and adjustment of basic economic mechanisms, first of all the mechanism of formation and implementation of fiscal policy within the relevant budgetary system. The author analyzes a number of scientific views to determine the nature of the budget system, generalizes approach to its interpretation in terms of the overall category, structural and functional, financial and regulatory categories. The necessity of revision of the definition of «budget system» taking into account current trends of post-crisis recovery of the global and national economies is proved. This definition of budgetary system is based on separation of its major system components, such as institutions, organizations, budgetary mechanism, budget management tools that are formed by the interaction of aggregate emergence properties and synergies and provide stable operation of the system

The Role of Urbanization in the Global Carbon Cycle

Urban areas account for more than 70% of CO2 emissions from burning fossil fuels. Urban expansion in tropics is responsible for 5% of the annual emissions from land use change. Here, I show that the effect of urbanization on the global carbon cycle extends beyond these emissions. I quantify the contribution of urbanization to the major carbon fluxes and pools globally and identify gaps crucial for predicting the evolution of the carbon cycle in the future. Urban residents currently control ~22 (12–40)% of the land carbon uptake (112 PgC/yr) and ~24 (15–39)% of the carbon emissions (117 PgC/year) from land globally. Urbanization resulted in the creation of new carbon pools on land such as buildings (~6.7 PgC) and landfills (~30 PgC). Together these pools store 1.6 (±0.3)% of the total vegetation and soil carbon pools globally. The creation and maintenance of these new pools has been associated with high emissions of CO2, which are currently better understood than the processes associated with the dynamics of these pools and accompanying uptake of carbon. Predictions of the future trajectories of the global carbon cycle will require a much better understanding of how urban development affects the carbon cycle over the long term.Peer Reviewe

The response of the terrestrial biosphere to urbanization: land cover conversion, climate, and urban pollution

International audienceAlthough urban areas occupy a relatively small fraction of land, they produce major disturbances of the carbon cycle through land use change, climate modification, and atmospheric pollution. In this study we quantify effects of urban areas on the carbon cycle in Europe. Among urbanization-driven environmental changes, which influence carbon sequestration in the terrestrial biosphere, we account for: 1) proportion of land covered by impervious materials, 2) local urban meteorological conditions, 3) urban CO2-dome, and 4) elevated atmospheric nitrogen deposition. We use the terrestrial ecosystem model BIOME-BGC to estimate fluxes of carbon exchange between the biosphere and the atmosphere in response to these urban factors. We analysed these four urbanization-driven changes individually, setting up our model in such a way that only one of the four was active at a time. From these model simulations we found that fertilization effects from the CO2-dome and the atmospheric nitrogen deposition made the strongest positive contributions to the carbon uptake (0.023 Pg/year and 0.039 Pg/year, respectively), whereas, the impervious urban land and local urban meteorological conditions resulted in a reduction of carbon uptake (?0.006 Pg/year and ?0.007 Pg/year, respectively). The synergetic effect of the four urbanization-induced changes was an increase of the carbon sequestration in Europe of 0.056 Pg/year

The Application by National Courts of International Treaties of the Russian Federation

The article is devoted to the actual problem of the application of international treaties by Russian courts in the settlement of disputes. The legal positions of the judiciary, formed taking into account the norms  of international treaties, affect the content of national legislation. The subject of the research in this article is the norms of national and international law, which serve as the legal basis for the application of international treaties at the domestic level. The article deals with the provisions of the Constitution of the Russian Federation, federal legislation, in accordance with which the process of applying international legal acts in national courts is implemented. Practical experience is summarized by analyzing the actual  judicial practice, including the practice of arbitration courts. The Author  identifies and describes the characteristic features of Russian legislation and law enforcement practice aimed at the mandatory application of international norms in the courts of Russia. The article analyzes the implementation of the Convention for the Protection of Human Rights and Fundamental Freedoms and the case-law of the European Court of Human Rights in national judicial practice. The Author notes that in the Russian Federation, the consolidation of international standards, including European ones, is possible thanks to the Constitution of the Russian Federation, as well as other norms of domestic law. The special attention is paid to the decisions of the Plenum of the Supreme Court of the Russian Federation, which contain instructions for judges on the application of international treaties of  the Russian Federation. There is a tendency to increase the use of international legal norms in the process of consideration of cases of various categories by judicial bodies, primarily the Constitutional Court and the Supreme Court of the Russian Federation. On the basis of the conducted research, the Author makes the conclusion about the mandatory application of international treaties of the Russian Federation for the effective and fair administration of justice and the need for uniform application of the norms of international law in practice, including by the highest judicial authorities. The legal positions of these courts reflect the obligation of the state,  represented by authorities, officials, and all law enforcement agencies, to comply with and apply international treaties of the Russian Federation