DOI: 10.7256/2306-9945.2017.6.25958

Abstract: The subject of this research is the creditor liability of a budgeting (authority) establishment before third parties in a situation of insufficient funding from a founding shareholder. According to the author, such situations result in limitation of financial independence guarantees granted by the law to establishments when the latter perform their expenditure budgeting (in relation to the disposal of funds from income-generating activities). In her article Fedoseeva carries out a scientific assessment of debt redemption mechanisms when such situations occur. The author of the article also analyzes the development of the institution of subsidiary responsibility through the ages as well as related contemporary laws on budgeting (authority) establishments. In the course of the research the author uses such methods of research as comparison, generalisation, systems analysis, modelling, and deduction. The author's special contribution to the topic is that she emphasizes the need to extend the boundaries of the founding shareholder subsidiary responsibility providing that such responsibility is fixed in the mandatory manner at the legal level and there is a direct connection between a debt occuring and the fact of underfunding. 

DOI: 10.7256/2306-9945.2018.1.26086

Abstract: The subject of this research is the requirement of transperancy and availability of informatin about state (municipal) agencies as this is the quality criterion of state and municipal services in the field of legal regulation. This is a topical issue due to the fact that at the present time legislators search for quality criteria to evaluate the service of state (municipal) agencies while granting them certain guarantees of financial independence. In her article Fedoseeva carries out an analysis of this requirement in various spheres of the Russian Federation legislation regulating activity of such agencies. The author also analyzes how this requirement is used for independent evaluation of service quality. In her research Fedoseeva has ussed such methods as comparison, generalisation, systems analysis, deduction and induction. She makes a conclusion that the content of the requirement for information transperancy and availability is an interdisciplinary issue because of the public nature of such agencies and their activities. Thus, fulfilment of this requirement should be used as an indicator of the service quality and influnece the process of evaluating efficient bugetary funds spending by the institutor. At the same time, the institution of independent evaluation of service quality may be used as an efficient instrument of monitoring the quality of financial management in the sphere of the budget.