Kindergartens are budgetary units financed in the form of net budgeting. Relations of net type mean that the budget covers only shortages and only surpluses of a given unit are incomes of the budget. Budgetary units finance ...

Development of the non-material sphere taking place in all parts of the world prompts consideration of its separateness. In other words, it is necessary to determine whether it has characte¬ristics distinguishing it from ...