In recent years, the financing of higher education has undergone significant transformations, influenced by shifting economic policies and the increasing demand for educational services. This article examines the evolution of financial planning in higher education institutions (HEIs) worldwide, highlighting the interplay between public and private funding sources. It explores various financing models adopted by countries, particularly focusing on the roles of government and private sector contributions. Comparative case studies from the United States, Germany, and the United Kingdom illustrate the diverse strategies employed to ensure access, quality, and sustainability in higher education. The article concludes with key lessons for HEIs aiming to navigate financial challenges and achieve long-term growth, emphasizing the importance of strategic financial planning, revenue diversification, and institutional autonomy.
This article examines current issues related to improving the management efficiency of water management facilities through public-private partnerships (PPPs). It analyzes existing problems with water infrastructure, insufficient funding, and low levels of management effectiveness. Particular attention is paid to opportunities for attracting private investment, implementing modern technologies, and improving the quality of services provided through PPPs. It is demonstrated that the development of public-private partnerships facilitates the modernization of water management facilities, reduces the burden on the state budget, and ensures the sustainable development of the sector.
This article investigates the theoretical foundations of intangible asset accounting in public healthcare institutions and examines their economic and social significance under digital transformation. The research reveals that intangible assets — including electronic medical records, health information systems, licenses, clinical protocols, medical databases, and intellectual resources have become the main drivers of service efficiency and organizational performance in healthcare institutions. An Integrated Assessment Index (IAI) model is developed based on five indicators: value of information systems, clinical licenses, medical database value, efficiency of electronic services, and intellectual capacity. The findings demonstrate that relying solely on financial indicators to assess intangible assets is insufficient, and a multidimensional approach that incorporates social benefits and service performance must be applied. The results provide practical implications for improving accounting policies, enhancing funding efficiency, and strategically managing intellectual resources within the digital economy environment of the healthcare sector.
The article discusses the impact of the investment mechanism on the technical and technological development of the national economy and changes in its sectoral structure over the years of independence, as well as changes in the state investment policy and investment in fixed assets by technological, sectoral structure and sources of funding.
