Бидний тухай
Багш ажилтан
Энэхүү судалгаагаар 2018-2022 оны холбогдох мэдээллийг Монгол улсын элсэлтийн ерөнхий шалгалтын дундаж оноонд нөлөөлөгч хүчин зүйлсийг тодорхойлохыг зорьсон. Ингэхдээ регрессийн шинжилгээнд Ердийн хамгийн бага квадрат ба Панел санамсаргүй нөлөөний аргыг, хүйсийн ба бүсийн дунджийн зөрүүний тест хийхдээ харгалзан холимог ба салангид дисперс бүхий t тест ба нэг хүчин зүйлийн дисперсийн шинжилгээний аргуудыг хэрэглэв. Үнэлгээний үр дүнд cурагч багшийн харьцаа, хүн амын боловсролын түвшин, ажил эрхлэлтийн түвшин, багшийн ерөнхий үр дүнгийн үзүүлэлт гэх мэт хүчин зүйлс нь хичээл бүрт ялгаатай байдлаар, эерэг хамааралтай байгаа нь тогтоогдсон. Статистик шинжилгээний үр дүнд хүйсийн хувьд эмэгтэй сурагчид илүү амжилттай байгааг харуулсан бол газарзүй бүсийн хувьд Зүүн бүсийн Монгол хэл ба Нийгмийн ухаан хичээлийн шалгалтын дундаж Хангайн ба Баруун бүсийн дунджаас өндөр байна гэж дүгнэлээ.
Боловсрол нь хувь хүнд төдийгүй тэдний амьдарч буй нийгэмд эерэг нөлөөтэй ба нийгмийн хүрээнд авч үзвэл хүмүүн капиталыг нэмэгдүүлэх ач холбогдолтой. Нэг хүнд ногдох хүмүүн капитал өсөх нь улс орны хөдөлмөрийн бүтээмж, улмаар урт хугацааны эдийн өсөлтөд эерэгээр нөлөөлдөг билээ. Хувь хүний өнцгөөс харвал чанартай боловсрол эзэмших нь юуны өмнө тухайн хүний орлогыг өсгөх нөлөөтэй болох нь маш олон судалгааны үр дүнгээс илэрхий харагддаг (Erdem нар., 2008). Элсэлтийн ерөнхий шалгалт (ЭЕШ) нь Ерөнхий боловсролын сургууль (ЕБС)-ийн хөтөлбөрийг бүрэн дүүргэсэн сурагчаас авдаг, ерөнхий чадварыг сорих шалгалт юм. Шалгалтын дүнгээс хамаарч уг сурагчийн ямар их дээд сургуульд, ямар хөтөлбөрөөр суралцах нь тодорхой болдог. Элсэлтийн ерөнхий шалгалтанд дунджаар өндөр үзүүлэлттэй оролцох нь дараах хэд хэдэн шалтгааны улмаас нийгэмд чухал ач холбогдолтой. Үүнд: (i) илүү чанартай дээд боловсрол эзэмших; (ii) улсын болон хувийн их хэмжээний нөөц энэхүү өрсөлдөөнд зориулагддаг учраас тэдгээр нөөцийн ашиглалтыг оновчтой болгох, боловсролын чанарыг сайжруулах; (iii) боловсрол нь нийгмийн давхаргын шилжих хөдөлгөөнд чухал нөлөөтэй (Guimarães & Sampaio, 2013).
OLD AGE PENSION REFORM AND CHALLENGES Erdenetsetseg Baasanjav Khovd Branch of National University of Mongolia, Department of Business, Teacher erdenetsetseg.b22@gmail.com Munkh-Erdene Saikhanaa Khovd Branch of National University of Mongolia, Department of Business, senior teacher МУИС-ийн Ховд аймаг дахь салбар сургуулийн Бизнесийн тэнхимийн ахлах багш msaikhanaa11@gmail.com Population aging is creating unprecedented challenges for pension systems in many countries. The pension system is unable to adapt to long-term demographic trends such as declining birth rates, rising life expectancy, and widening life expectancy gaps. In order to solve these problems, postponing the retirement age, extending the period of payment of contributions, reducing the indexation used to calculate the amount of pension, and changing the formula of pension benefits are implemented and developed in combination with other methods of the system. All over the world, there are several types of old-age pensions, which are classified into 4 layers depending on their characteristics and content. Mongolia uses a combination of contributory and non-contributory pension systems. In upper-middle and high-income countries, the proportion of people aged 65 and over in the total population averages 16-20%. The amount of funds to be spent on pensioners is also high. On the contrary, the proportion of older people and the amount of spending capital in African and Arab countries are low. In Mongolia, the share of citizens aged 65 and over in the total population is 3.95% and about 6% of the GDP is spent on old-age pensions. The retirement age in European countries with high life expectancy, some countries in Asia Pacific, 535 especially Switzerland, Norway, and Japan, which are leaders in HDI, is 62-67 years old. For Mongolians, the decision to raise the retirement age to 65 should be reconsidered. The difference in life expectancy between the rich and the poor continues to grow due to unequal distribution of income, different skills and different lifestyles among the population. In this regard, when creating a multi-level pension layer, it is advisable to reduce as much as possible the PAYG (Pay-As-You-Go) or pension depending on the amount of paid contributions, and to introduce the means-tested pension system. Most countries have been continuing to improve their pension systems and creating additional mechanisms to maximize future returns from pension contributions. Population aging is creating unprecedented challenges for pension systems in many countries. The pension system is failing to adapt to long-term demographic trends such as declining birth rates, rising life expectancy and widening life expectancy gaps. In order to solve these problems, postponing the retirement age, extending the period of payment of contributions, reducing the indexation used to calculate the amount of pension, and changing the formula of pension benefits are implemented and developed in combination with other methods and methods of the system.
According to the International Labor Organization and researchers, by 2050, the average life expectancy of the world's population will increase by 8 years to 76.2 compared to 2015. However, it is necessary to determine whether to increase the retirement age by how many years, taking into account the country's quality of life, human development index indicators, and the country's income level calculated annually by the World Bank, which is one of the main indicators of the development level. The retirement age in European countries with high life expectancy, some countries in Asia Pacific, especially Switzerland, Norway, and Japan, which are leaders in HDI, is 62-67 years old. However, for Mongolians, the decision to raise the retirement age to 65 is a reconsideration. The gap in life expectancy between the rich and the poor continues to widen due to unequal distribution of income, different skills and different lifestyles among the population. In this regard, when creating a multi-level pension layer, it is advisable to reduce as much as possible the PAYG (Pay-As-You-Go) or pension depending on the amount of paid contributions, and to introduce the means-tested pension into the system. In the development of a multi-layered pension system, it is considered appropriate to regulate the universal basic pension, the pension dependent on the standard of living in a manner financed by the state budget, and the income-dependent pension financed by the social insurance fund.
This paper is intended to investigate the effects of commodity price shocks and institutional quality on export diversification in Mongolia. To do so, the ARDL bounds testing approach is employed for the empirical analysis, using a dataset covering the period of 1995-2019. The results of the analysis suggest that commodity price shocks measured by the aggregate index of commodity prices and a country specific commodity terms of trade index influence Mongolia’s export diversification in both the long and short-run. For the Contract Intensive Money, a proxy for institutional quality, it supports export diversification in Mongolia in the short-run, but not in the long-run.
Аймгийн төсвийн орлогын 50 орчим хувийг татварын орлого бүрдүүлж байна. Орон нутгийн төсвийг авч үзэхэд түүнд төвлөрч буй татварын орлого нь нэмэгдэж байгаа сайн талтай. 3. Аймгийн иргэдийн төлөөлөгчдийн хурлаас хуульд заасан хязгаарт багтаан хувь хэмжээг нь тогтоодог татвар, төлбөр, хураамжаа хянах үзэж холбогдох тооцоо судалгааг хийн шаардлагатай зүйлсийг өөрчлөх хэрэгтэй байна.
Population aging is creating unprecedented challenges for pension systems in many countries. The pension system is unable to adapt to long-term demographic trends such as declining birth rates, rising life expectancy, and widening life expectancy gaps. In order to solve these problems, postponing the retirement age, extending the period of payment of contributions, reducing the indexation used to calculate the amount of pension, and changing the formula of pension benefits are implemented and developed in combination with other methods of the system. All over the world, there are several types of old-age pensions, which are classified into 4 layers depending on their characteristics and content. Mongolia uses a combination of contributory and non-contributory pension systems. In upper-middle and high-income countries, the proportion of people aged 65 and over in the total population averages 16-20%. The amount of funds to be spent on pensioners is also high. On the contrary, the proportion of older people and the amount of spending capital in African and Arab countries are low. In Mongolia, the share of citizens aged 65 and over in the total population is 3.95% and about 6% of the GDP is spent on old-age pensions. The retirement age in European countries with high life expectancy, some countries in Asia Pacific, especially Switzerland, Norway, and Japan, which are leaders in HDI, is 62-67 years old. For Mongolians, the decision to raise the retirement age to 65 should be reconsidered. The difference in life expectancy between the rich and the poor continues to grow due to unequal distribution of income, different skills and different lifestyles among the population. In this regard, when creating a multi-level pension layer, it is advisable to reduce as much as possible the PAYG (Pay-As-You-Go) or pension depending on the amount of paid contributions, and to introduce the means-tested pension system.
Biological assets, agricultural produce at the point of harvest and government grants accounted accordance with IAS 41. Biological assets should be measured initially, and at each year end date subsequently, at fair value less estimated point-of-sale costs. Agricultural produce is measured, at the point of harvest, at fair value less estimated point-of-sale costs. The point of harvest represents the transition between accounting for agricultural produce assets under IAS 41. But in practice, there isn’t a full understanding of the standards, wrong classification of agricultural products and enterprises are recorded based on historical value not the fair value. To address these shortcomings, to be recorded at fair value of biological assets and agricultural sector accounting and reporting issues discussed seriously and companies in this sector need to be accounted for in accordance with a methodology.
