Financial Control as a Means of Cognition of the Financal Activities: Theoretical and Legal Aspects

2018 ◽  
Vol 8 (8) ◽  
pp. 2383 ◽  
Author(s):  
Viktor D. CHERNADCHUK ◽  
Тamara O. CHERNADCHUK ◽  
Alyona M. KLOCHKO
Keyword(s):  
Legal Aspects ◽  
Limited Range ◽  
Point Of View ◽  
Control Measures ◽  
Actual State ◽  
Financial Control ◽  
Normative Model ◽  
Financial Activity ◽  
Management Function ◽  
State Of Affairs

The article deals with the actual issues of the financial control from the point of view not only as a type of activity, management function or institution of the financial law, but also as a means of knowledge of the financial activity. The result of such cognition is an establishment of the actual state of affairs in the sphere of the financial activity by comparing them (comparisons) and assessing their compliance with the normative model of financial activity, in terms of legality and efficiency, detecting deviations from this model (violations of the financial legislation) and other negative trends, and as well as developing and taking measures to bring actual financial activity to its normative model. The global experience of financial control organization confirms the need to reorganize the existing system of state financial control in Ukraine and determines the need to create an organizational structure for establishing a system of external and internal financial control at the appropriate methodological and regulatory basis. One of the prerequisites for improvement of financial legislation is the cognition not only the results of the financial activity, but also the conditions, factors and circumstances the presence of which contributes to a violation of financial legislation, the causes of these violations, etc. The results of control measures, despite the selectivity of controlled entities and the limited range of these entities, are part of that initial empirical material, which requires cognition, which can result in a generalized conclusion on the state of financial activity as a whole. The article proposes the author's vision of the directions of further improvement of financial legislation of Ukraine and the influence on the development of this branch of legislation of the results of financial control.

scholarly journals Psychological issues of the behavioral regulation for parents of children with developmental features at the diagnostic phase

2021 ◽  
pp. 17-35
Author(s):  
Veronika Leonteva ◽  
Nadezhda Pokrovskaya ◽  
Sergey Marikhin ◽  
Artem Tyulin
Keyword(s):  
Coping Behavior ◽  
Point Of View ◽  
Actual State ◽  
Public Healthcare ◽  
Behavioral Regulation ◽  
Sensory Impairments ◽  
Role Of Parents ◽  
State Of Affairs ◽  
Families With Children ◽  
Developmental Features

Social isolation during the pandemic has exacerbated the problems of psychological support for families with a child with sensory impairments. The problem of analyzing the role of parents in correcting the development of children with disabilities, in particular, with sensory impairments, is examined from the standpoint of their functional responsibilities, but the actual state of affairs, in particular, the choice of reaction and adaptation strategies of the parents in families with such children, taking into account modern technological possibilities of correcting the health status of the children themselves. The article presents the generalized results of a study of coping behavior of parents in families with children with hearing impairments, conducted in 2018-2021 on the basis of the St. Petersburg State Public Healthcare Institution "Children's City Surdological Center". The problems that parents face when choosing strategies and models of coping behavior are systematized and are presented from the point of view of the psychological analysis of the social attitude toward the role and status of a child within a family.

scholarly journals Assessment of methods of marking LED sources with the power of equivalent light bulb

2017 ◽  
Vol 65 (6) ◽  
pp. 883-890 ◽  
Author(s):  
P. Tabaka ◽  
P. Rozga
Keyword(s):  
Ambient Temperature ◽  
Luminous Flux ◽  
Point Of View ◽  
Potential User ◽  
Actual State ◽  
Light Bulb ◽  
Ambient Temperatures ◽  
State Of Affairs ◽  
The Given

Abstract This article presents considerations on the assessment of marking LED sources with the power of an equivalent light bulb. This problem was studied both on the basis of calculations and measurements performed. 17 LEDs of different powers and luminous fluxes were tested. Calculations assessing conformity with the declared power showed that an important disadvantage for most of the LED sources results from the method of marking them with the power of an equivalent light bulb from the point of view of the luminous flux emitted. Manufacturers do not do this correctly, misleading the potential user. Meanwhile, measurements performed in different ambient temperatures indicated that for only 4 from among the 13 LED sources studied the given value of the power of an equivalent light bulb may be recognized as in accordance with the actual state of affairs and still with a reservation that specified ambient temperature shall be required. In other cases the values of power quoted are either understated or overstated.

scholarly journals THEORETICAL PRINCIPLES OF THE FUNCTIONING OF THE STATE FINANCIAL CONTROL SYSTEM

2018 ◽  
pp. 134-139
Author(s):  
Andriana Belia
Keyword(s):  
Control System ◽  
Financial Institution ◽  
The State ◽  
Actual State ◽  
Financial Control ◽  
Study Results ◽  
The Subject ◽  
Limiting Parameters ◽  
State Of Affairs ◽  
Theoretical Foundations

Introduction. The article focuses on the achievements of domestic scholars who have been considering the theoretical foundations of the functioning of the system of state financial control in Ukraine. Purpose. The article aims to analyse and systematize the theoretical foundations of the functioning of the state financial control system. Method (methodology). To achieve the goal of the article, the following tasks have been identified: to investigate the categorical apparatus of the concept of "financial control" (to consider the essence of this category); to analyse the term "state financial control" on the basis of the views of domestic scientists; to investigate the functions of state financial control as an economic category. The object of the research is the functioning of the system of state financial control. The theoretical and practical approaches to the application of the system of state financial control in Ukraine are the subject of the study. Results. The strengthening of the financial position of the state, economic growth by monitoring the achievement of target benchmarks and verification of compliance with the limiting parameters of financial and economic development have been promoted in the research. It has been determined the essence of the state financial institution. Among the main points we can distinguish the establishment of the actual state of affairs and its comply with the requirements of the current legislation as the object of control over the lawfulness; financial discipline and rationality during the formation, distribution, ownership, use and alienation of the subject of control. It means that the assets belong to the state, as well as the use of funds remaining in the subject of financial relations in connection with the privileges granted for payments to the budgets, state off-budget funds and loans, which are received under state guarantees.

scholarly journals Financial and Legal Regulation of the Security of Economic Activity

2020 ◽  
Vol 89 (2) ◽  
pp. 132-142
Author(s):  
O. P. Getmanets
Keyword(s):  
Economic Activity ◽  
Legal Regulation ◽  
The State ◽  
Point Of View ◽  
Financial Control ◽  
Financial Security ◽  
Factors Affecting ◽  
Financial Activity ◽  
Business Entities ◽  
The Stability

The author of the article studies financial relations between the state and business entities, whose legal regulation has a significant impact on the security of economic activity as an important component of national security. The author analyzes internal and external factors affecting the finances that are at the disposal of business entities, the state of which depends on the security of economic activity. The components of financial security of business entities are studied from the point of view of organization of finances and management of the movement of financial resources, ensured by the financial and legal regulation by the state. The directions of financial and legal regulation of the security of economic activity are analyzed as an important condition for ensuring the stability, sustainability and efficiency of the movement of finances at the level of business entities. It has been established that the legal provision of financial security of business entities is based on regulatory basis that defines the principles, methods, functions and powers of public authorities’ activity and activity of local self-government agencies in all components of the financial system, namely in budgetary, tax, currency, banking, investment, etc., in particular in the area of financial control, which facilitates the establishment of the legitimacy of financial activities and the rational use of finances. It has been determined that there is no regulatory support for financial security at all levels of the economy, including the activity of business entities, as a coherent state policy. The author proves the expediency of developing and implementing a law defining the types of threats to the stability of financial activity and the principles of counteraction, the powers of the state authorities to counteract, prevent and eliminate the threats in the financial sphere, the components of the mechanism of protection of financial interests of business entities. It has been established that financial control is the component of financial activity of business entities, and therefore the Law of Ukraine “On the Basic Principles of Exercising State Financial Control in Ukraine” needs to be improved regarding the methods and types of financial control, powers of controlling entities in order to ensure the security of economic activity.

Moving against the current: how to teach Russian as a native language?

2020 ◽  
pp. 6-16
Author(s):  
Yakov Semenovich Turbovskoy
Keyword(s):  
Native Language ◽  
Russian Language ◽  
Point Of View ◽  
Actual State ◽  
Speech Activity ◽  
New Approaches ◽  
Broad Term ◽  
Entire Complex ◽  
State Of Affairs ◽  
The Russian Language

The author shows that even from the point of view of modern researchers who openly and undoubtedly express their respect for the existing system of teaching the Russian language and strive to improve its effectiveness by introducing new approaches and tools, the conclusion is made about the need to "eliminate the entire concept of knowledge about the Russian language" according to which the Russian language is taught in modern conditions. One cannot but agree with this conclusion, based on the actual state of affairs, and, naturally, the entire set of necessary decisions reflected in the infinitely broad term "requirements of life". However, the article defends the position that teaching the Russian language should not only go into teaching the rules, but should be based on the entire complex of speech activity and thinking of the student.

Application of the risk-based approach as a way to improve external state financial control over the realization of government programs

2021 ◽  
pp. 36-46
Author(s):  
Natalya Viktorovna Savina ◽  
Angelina Nikolaevna Vyvolokina
Keyword(s):  
Point Of View ◽  
Control Measures ◽  
Financial Control ◽  
Government Programs ◽  
State Audit ◽  
Control Procedures ◽  
State Programs ◽  
And Control ◽  
The Impact ◽  
Transformation Processes

The article examines the impact of the risk-oriented approach on the transformation processes of methodological support of control and expert-analytical measures implemented in relation to individual elements of the implemented state programs, which determines the importance of state programs as an object of state audit and control and the need to improve the effectiveness of control processes. It is proposed to use a risk-based approach when planning control measures by subjects of external state financial control in relation to individual subprograms and the main activities of implemented state programs. The paper reveals the essence of the risk-based approach and suggests the use of a roadmap for its implementation as an important element of the methodological tools. The application of a risk-based approach to the structural components of state programs is considered from the point of view of the concentration of control procedures on particularly significant and high-risk elements.

WAYS TO IMPROVE INTERNAL AUDIT OF PAYMENTS TO EMPLOYEES

2017 ◽  
Author(s):  
Natalia Ivanova ◽  
◽  
Svitlana Mykhailovyna ◽  
Olena Matros ◽  
◽  
...  
Keyword(s):  
Labor Productivity ◽  
Information Technologies ◽  
Internal Audit ◽  
Employee Benefits ◽  
Actual State ◽  
High Quality ◽  
Employee Benefit ◽  
Productivity Indicators ◽  
State Of Affairs ◽  
Practical Recommendations

There is no doubt that the issues of improving the methodological foundations of internal audit of payments to employees in the context of increased competition in all areas of business, the introduction of modern information technologies in the accounting process are relevant. Salaries are not only a source that ensures the life of employees, but their growth affects the increase in labor productivity and profit of the enterprise. Internal audit allows to ensure high-quality accounting of payments to employees, which is important in determining labor productivity indicators and ways to improve it. The purpose of the article is to substantiate the theoretical and methodological basis with the development of practical recommendations for improving the methodology of internal audit of employee benefits in order to improve the detailed audit content. It has been established that in order to ensure the correct and high-quality organization of internal audit, it is advisable to provide for the establishment of the internal audit service as a separate subdivision, providing the necessary number of accountants and auditors in the staff. The methodology of the internal audit of payroll has been improved in order to provide a detailed explanation of the content of the audit. The main objects of the internal audit of employee benefit calculations have been singled out. The sequence of the employee benefit calculations audit was determined. The internal auditor's working documents were formed: A statement of selective verification of vacation pay accrual and a Statement of violations revealed during the audit of employee benefit calculations. Using new changes and suggestions will allow the company’s internal audit service to cover all aspects of accounting and reporting on employee benefits. Preparation results of the internal audit of payments to employees in the form of proposed working documents will ensure that the results of the audit correspond to the actual state of Affairs at the enterprise and ensure the availability of information during the next audit. Prospects for further research should be carried out in the direction of developing a regulatory framework for internal audit, taking into account industry specifics affecting the economic activity of the enterprise.

Effect of Financial Control Mechanisms on Performance of Income Generating Units in Selected Public Universities in Kenya

2019 ◽  
Vol 3 (V) ◽  
pp. 286-304
Author(s):  
Shadrack Musunkui Towett ◽  
Isaac Naibei ◽  
Williter Rop
Keyword(s):  
Risk Management ◽  
Internal Control ◽  
Public Universities ◽  
Management Strategies ◽  
Internal Audit ◽  
Simple Random Sampling ◽  
Target Population ◽  
Control Measures ◽  
Financial Control ◽  
Control Mechanisms

In an attempt to bridge the gap between the budgetary allocations and actual expenditures most universities have started income generating units with the aim of boosting their operational expenses. Whereas there is the potential of the use of Income Generating Units (IGUs) to generate additional funds, most universities still experience challenges in full implementation and realization of the revenue goal. This study therefore sought to determine the financial control mechanisms affecting performance of income generating units among selected public universities. The study sought to determine the effect of internal controls, credit policies, financial risk management and internal audit on performance of income generating units in selected universities. Targeted population was all the 290 employees in the IGU departments of selected public universities. The respondents were sampled using simple random sampling so as to enable equal representation of the target population without any biasness. Data collection was done using the questionnaire to ensure sufficient data was collected from the respondents. Descriptive statistics assisted in the determination of respondent’s views and opinions on every variable. Qualitative data was analysed using content analysis into meaningful, precise and comprehensive statements and presented in quotations. Data analysis was done using SPSS version 21 and data presented in form of figures and tables. The study ensured that all ethical considerations were considered by the study. The findings were that most employed Income Generating Units in Public Universities were Collection of rental fees, Evening and executive programs and Trainings of both short and long courses while the least was established to be Sales of memorabilia and books. All the financial control mechanism investigated namely internal audit, internal control measures, risk management strategies and credit policies had large extents of adoption in the selected universities. The results of the regression analysis showed that the financial control mechanisms investigated had a significant positive relationship on performance of the IGUs. Specifically, 47% of the variation of the performance of IGUs was established to be explained by the studied factors. The study concluded that the performance of the IGUs among the selected public universities was largely accounted for by the implemented financial control measures. Therefore effective financial control mechanisms is concluded to lead to better IGU performance whereas shortcomings in the financial control mechanisms is concluded to lead to diminished returns in the IGUs. The study recommended that the management in charge of the IGU department in the public universities to prioritize the formulation, implementation and monitoring of financial control mechanisms in the IGUs. To facilitate effective financial controls, the study recommended that the management especially those in the audit section to conduct regular checks and inspections on the IGUs. Additionally, frequent reforms were recommended to address the shortcomings experienced in integrating financial control measures in IGUs.

Separatism in the Comoros: Some Legal Aspects

1998 ◽  
Vol 11 (2) ◽  
pp. 247-256 ◽  
Author(s):  
Gino J. Naldi
Keyword(s):  
International Law ◽  
Legal Aspects ◽  
Self Determination ◽  
Small Island ◽  
African Unity ◽  
Island State ◽  
Organization Of African Unity ◽  
State Of Affairs ◽  
Small Island State ◽  
The Relationship

Since its founding in 1963, the Organization of African Unity (OAU) has placed special emphasis on the preservation of the territorial integrity of African states. It has actively contributed to the development of relevant rules of international law, such as that of uti possidetis. Its opposition to the fragmentation of states has been absolute. However, the small island state of Comoros has challenged this state of affairs. The seemingly successful secession of ‘Anjouan’ has threatened the cherished principles of the OAU. This article critically analyzes the relationship between the principles at the heart of the dispute, those of self-determination and uti possidetis, and concludes that there is no legal proscription on the secession of ‘Anjouan’.

Development of the Supreme Bodies of State Financial Control for the Purpose of Training Auditors of the Future

Auditor ◽  
2021 ◽  
pp. 48-52
Author(s):  
Oksana Karepina
Keyword(s):  
Control Measures ◽  
Financial Control ◽  
Remote Work ◽  
Effi Ciency ◽  
The Future ◽  
New Challenges ◽  
Special Relevance

Th e article discusses new challenges to the system of supreme governmental audit bodies. The transformation of financial control bodies is necessary in modern conditions, as it allows to overcome the diffi culties of implementing control measures in a pandemic and to be able to reorient towards their implementation in the remote work mode, without reducing their effi ciency and quality. Th e article is devoted to the study of the rapidly proceeding processes of digitalization of state fi nancial control, which are acquiring special relevance in modern conditions.

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