scholarly journals Legal regulation and trends of audit services: what are the differences (evidence of Ukraine)

2019 ◽  
Vol 10 (7) ◽  
pp. 673
Author(s):  
Olena Antoniuk ◽  
Lyudmila Chyzhevska ◽  
Nataliia Semenyshena
Keyword(s):  
National Level ◽  
Legal Regulation ◽  
Regulatory Framework ◽  
Professional Organization ◽  
Practical Implementation ◽  
Normative Documents ◽  
Theoretical Approaches ◽  
Theoretical Support ◽  
Audit Firms

The authors conducted a study aimed to identify discrepancies between the practice in providing audit services and the regulatory framework for their implementation in Ukraine. The purpose of article is to answer questions: are there any differences between the practice of development of types of audit services and regulatory documents for their implementation based on the experience of Ukrainian auditors; what are the differences in the practice of auditing firms in classifying and using the auditors terminology in contrast to the standards and requirements of the legal documents.  A hypothesis was formulated, which later on received a confirmation. By carrying out analytical procedures, the theoretical approaches to the classification of audit services were considered. The authors correlate different classification of audit services in normative documents, including documents of the professional organization of auditors. The results of the study of the terminology content, which is used to identify different types of audit services, have shown the differences between scientists' opinions and different interpretations in auditors practice. Current research is aimed at improving the theoretical and practical provisions for the implementation of related and other services of professional audit services, development of concepts for theoretical support and practical implementation for harmonization of legal regulations and practices of auditors (audit firms). The conclusion of this paper helps to identify vectors in the development of a regulatory framework of audit services on the national level.

Institutionalization of Accounting and Auditing Services in Ukraine: Genesis, Evaluation, Analysis

2021 ◽  
Vol 12 (3) ◽  
pp. s123-s137
Author(s):  
Olena Antoniuk ◽  
Petro Kutsyk ◽  
Iryna Brodska ◽  
Olena  Kolesnikova ◽  
Nataliya Struk
Keyword(s):  
Statistical Data ◽  
National Level ◽  
Legal Regulation ◽  
Professional Organization ◽  
Actual Structure ◽  
Normative Documents ◽  
Separate Area ◽  
The Impact

The purpose of the article is to consider the impact of institutionalization processes and regulations on the development of accounting and auditing services. The research is based on the analysis of the development of the institutional framework for the provision of audit services. Comparisons of the composition of regulatory support with the actual structure of accounting and auditing services on the basis of statistical data of the Audit Chamber of Ukraine for the period from 2011 to 2019 indicate the problems in institutional support. The purpose of the article is to answer the questions: 1) whether the legislative regulation has an impact on the volume of orders for statutory audit; 2) how the regulations have influenced the development of methodological support for the provision of audit services; 3) whether the practice and theory of audit services need convergence at the institutional level. The authors correlate  classification of audit services in normative documents, including documents of the professional organization of auditors. The issue of institutionalization is considered in the context of the interaction of accounting problems at the national level in Ukraine and the practice of auditors. It has been proven that the provision of accounting services and services is a priority in the activities of auditors. A separate area of research is the institutional principles of activity, requirements for quality of work. The study indicated a decrease in the number of audit entities in Ukraine. The results of the study have shown that there are differences between legal regulation and practice. The conclusion of this paper helps to identify vectors in the development of a regulatory framework of audit services national level.

scholarly journals LEGAL WAYS OF REALIZATION OF THE ELECTRONIC GOVERNANCE IN THE EUROPEAN UNION COUNTRIES

2019 ◽  
Keyword(s):  
European Union ◽  
Member State ◽  
Public Services ◽  
National Level ◽  
Legal Regulation ◽  
Practical Implementation ◽  
Regulation Mechanism ◽  
The European Union ◽  
Services Delivery ◽  
European Union Legislation

The article is to devoted to the study of the experience of Member State in the field of practical implementation of e-governance. The author analyzed norms of the European Union legislation in the sphere of regulation the modern model of e-governance. Based on the analysis of the norms of the European Union legislation is suggested to mean the e-government as one of the priority tools of the European concept of governments’ modernisation strategу. The potential and ways of improving of the e-governance current model in the Member State are determined. The modern ways of realization of the e-governance at regional and European Union level are defined. The best Member State practices, which will provide an opportunity of the implementation the modern digital technologies in the sphere of the public services. delivery was underlined and systematized be the author. The most effective ways of realization of the e-governance, according to the author, which are used in the member states of the European Union, include: сross-border digital public services, of electronic identification and trust services for electronic transactions in the internal market (eIDAS services); Open Data Portal; shared Cloud Infrastructure; system of the e-democracy and e-participation measures; mutual public service centers; removation of the existing digital barriers; artificial intelligence technologies; using real-time data. This investigation contributed to formation of theoretical conclusions and practical recommendations that are aimed at improvement of the e-governance legal regulation mechanism at national level. The necessity of the enhancement the national e-governance system and make it consistent with standards of European Union law is emphasized.

scholarly journals Budget Mechanism: Methodological Approaches to and the Practice of Budget Decentralization

2021 ◽  
Vol 1 (47) ◽  
pp. 107-122
Author(s):  
S. V. Onyshchenko ◽  
◽  
A. Y. Berezhna ◽  
О. М. Filonych ◽  
◽  
...  
Keyword(s):  
National Level ◽  
Practical Implementation ◽  
Theoretical Approaches ◽  
Subsidiarity Principle ◽  
Budget Policy ◽  
Tax Benefits ◽  
Systemic Problems ◽  
Local Budget ◽  
Budget Strategy ◽  
Budget Decentralization

Theoretical approaches to the formation of the budget mechanism as a form of practical implementation of budget policy are made more profound; budget decentralization as a budget regulating and stimulating mechanism in the current situation in Ukraine is studiedl and perspective directions of introducing various budget mechanism are outlined. The mechanistic concept was applied to budgetary relations, thus becoming the basis for highlighting the main features of the budgetary mechanism, determining the main provisions of forming the budgetary mechanism. Emphasis is placed on the relationship between budget policy, which is manifested through the dialectical unity of budget strategy and tactics, and the budget mechanism. The budgetary mechanism is defined as a system of measures aimed at influencing the mobilization of optimal funds, their efficient distribution and rational use in order to ensure macroeconomic balance, sustainable development and preservation of state sovereignty, as defined by state policy. It is suggested to integrate the constituent elements of the budgetary mechanism into the appropriate subsystems within its framework, through which the main functions of the budgetary mechanism aimed at achieving the goal are manifested. In order to study a subsystem of the budgetary mechanism, namely the regulatory mechanism, the peculiarities of the manifestation of budgetary decentralization in Ukraine are analyzed. It is proved that the introduction of the subsidiarity principle while constructing the decentralized model of inter-budgetary relations in the unitary Ukraine is currently the best option for it to find a balance between the advantages of budgetary federalism and the unitary form of budgetary relations. Systemic problems of budget decentralization have been identified, namely: decentralization occurs by bringing in new persons to act on the national level; it does not affect the mechanisms of autonomy in decision-making on taxation and the formation of additional sources of local budget revenues; statutory tax benefits for the local tax mobilization significantly reduce the financial resources of local budgets; local budgets remain significantly dependant from the state; in the regulation of local budget revenues, preference is given to transfer instruments, and the share of budget-generating taxes is reduced. Given the theoretical construct of the public sector theory, which gives grounds to the formation of local budget revenues, and the results of the research on budget regulation in Ukraine, budget decentralization processes are only proven to be pretentious, and the need to improve the division of budget authority is identified, while emphasis is made on financial self-sufficiency.

scholarly journals The types of of criminal law remedies

2020 ◽  
pp. 154-167
Author(s):  
Юрій Анатолійович Пономаренко
Keyword(s):  
Criminal Law ◽  
Legal Status ◽  
Legal Regulation ◽  
Practical Implementation ◽  
Criminal Offence ◽  
Amount Of Knowledge ◽  
Legal Consequences ◽  
Legal Meaning

The article contains structured criminal-law remedies and the accumulated amount of knowledge about them. It has been established that the structuring of the system of criminal legal meaning begins with the advent of “multicolumnite” of criminal law. It was determined that the classification of criminal law remedies by way of suffering two drawbacks: the inability to clearly outline the range of those criminal law meanings that are allocated to the “ways” of criminal law influence; and the lack of a clear criterion for the distribution of criminal law meanings between separate “paths”. Depending on the peculiarities of the combination of coercion and encouragement in the application of a particular criminal legal meaning, they are divided into incentive and coercive. The compulsory nature of incentive measures is exemplified. According to the criterion of the presence or absence of punitive properties in criminal legal meaning, they are divided into two groups: punitive and non-punitive. The disadvantages of existing classifications are explained.It is offered to separate the classification of criminal law remedies that determine the criminal legal consequences of committing a criminal offence from criminal law remedies, regarding such an offence as the institution of criminal law. Depending on the role of meaning in legal regulation, they can be divided into meanings of establishment and meanings of action. Criminal legal meanings determine those provisions of the criminal law that determine the types and sizes of influence on the legal status of a person in connection with the commission of a criminal offence. Criminal legal means of action are the practical implementation of the powers of the state defined by the criminal law on the application of criminal legal means of decrees to specific entities.

Classification of Curtain Walls: Analysis of Classification Features

2019 ◽  
pp. 84-91
Keyword(s):  
Structural Type ◽  
Regulatory Framework ◽  
Necessary Condition ◽  
Curtain Wall ◽  
Normative Documents ◽  
Classification Feature ◽  
Wall Structures ◽  
Detailed Classification ◽  
Design Construction

The work is devoted to the development of classification of curtain wall structures as a necessary condition for the formation of a system regulatory framework for the design, manufacture and installation of translucent structures. The analysis conducted shows that at present the domestic system of regulating translucent structures is not sufficiently developed and structured. A wide use of borrowed foreign words and slang terms is noted among the specialists. In the basic normative documents concerning the design, construction and operation of buildings in general, and in specialized documents (on fire safety, energy efficiency, etc.) to refer to translucent structures terms and definitions that are often not consistent with each other are used. Until recently, a standardized classification of curtain walls has not been developed, appropriate standardized terms have not been defined, effective and recommended applications of facades of various types have not been formulated. The article analyzes some existing translucent facades classifications. The basis of the classification was the allocation of the main classification feature - the structural type of the frame. It is assumed that this classification feature is decisive, and on its basis should be formed a modern regulatory framework in the field of translucent facades. Other classification features that are necessary for a more detailed classification of structures are considered.

FEATURES OF THE STRUCTURE AND SUBJECTIVE COMPOSITION OF CONTRACTUAL RELATIONS WITH THE PARTICIPATION OF JSC «SCIENTIFIC AND PRODUCTION CORPORATION «PRECISION INSTRUMENTATION SYSTEMS»

2020 ◽  
Vol 1 (6) ◽  
pp. 42-46
Author(s):  
S.V. DOROZHINSKY ◽  
Keyword(s):  
Public Procurement ◽  
Legal Regulation ◽  
The State ◽  
Regulatory Framework ◽  
Contractual Relations ◽  
Procurement System ◽  
State Defense

The article discusses the features of procurement in the framework of the state defense order by conducting trade procedures. The analysis shows that the regulatory framework for state defense orders includes both general acts for the entire public procurement system and special acts regulating relations specifically in the field of defense orders. The features of legal regulation in this sphere are determined, first of all, by the defense order specifics, but, primarily, this sphere as a whole is subject to the rules of legal regulation common to the sphere of public procurement.

Medico-Social Examination: the Modern Aspects of Legal Regulation

10.12737/5942 ◽  
2014 ◽  
Vol 8 (1) ◽  
pp. 1-6
Author(s):  
Разиньков ◽  
D. Razinkov ◽  
Михайлов ◽  
I. Mikhaylov ◽  
Михайлова ◽  
...  
Keyword(s):  
Legal Regulation ◽  
The State ◽  
Government Support ◽  
Sociological Research ◽  
Constitutional Rights ◽  
Disabled People ◽  
Government Programs ◽  
Social Sphere ◽  
Traditional Classification

In article the legislative base, which is the foundation of functioning of the state system of medical-social examination, is considered and analyzed. The questions of legal regulation of the state activity in the sphere of social policy concerning disabled people are discussed. The methods of sociological research and logical analysis of literature and official normatively-legal papers, being the basis of activity of the system of medico-social examination and sphere of giving to the invalids the equal with other citizens possibilities in realization of constitutional rights and freedoms, public welfare and establishment, are applied to the invalids as the measures of government support. In conclusions the emphasis is placed on need of carrying out radical restructurings for system of medico-social examination. It is offered to modify the existing classification of indexes of health and indexes, related to the health taking into account the socio-economic, climatic and other features; to strength the control of execution of government programs in the medico-social sphere; to modify the traditional classification of groups of disability; to change a way of features accounting of disabled people with various functional violations proceeding from a complex assessment of dysfunction of the neuro-physiological and psycho-physiological statuses; to use the innovative technologies of diagnostics, treatment, rehabilitation in correction of the functional violations with taking in mind not only the nosologic group of disease, but by an individual approach.

Integrating Slum Upgrading and Vulnerability Reduction in Mozambique

2006 ◽  
Vol 31 (1) ◽  
pp. 106-115
Author(s):  
Mathias Spaliviero
Keyword(s):  
Local Level ◽  
National Level ◽  
Intervention Strategy ◽  
Sustainable Urban Development ◽  
Practical Implementation ◽  
Peace Agreement ◽  
Local Authorities ◽  
Vulnerability Reduction ◽  
Extreme Flood ◽  
Slum Upgrading

Due to its location, Mozambique suffers from cyclical flooding associated with heavy rains and cyclones. In recent years, extreme flood events affected millions of people, disrupting the economic recovery process that followed the peace agreement in 1992. Despite this natural threat, most of the population continues to live in flood prone areas both in rural environment, due to the dependency on agricultural activities, and in urban environment, since unsafe zones are often the only affordable option for new settlers. This paper presents a brief analytical review on different issues related with urban informal settlements, or slums, based on different project activities developed by the United Nations Human Settlements Programme (UN-HABITAT) in Mozambique. The aim is to identify applicable strategies to reduce vulnerability in urban slums, where approximately 70 percent of the urban population live. The implemented project activities target different organisational levels in an integrated manner, seeking for active involvement of the Government, local authorities and communities at each implementation stage, from decision-making to practical implementation. They consist of three main components: 1) supporting policy-making in order to ensure sustainable urban development, 2) delivering a comprehensive training and capacity building based on the mainstreaming concept of “Learning How to Live with Floods” as valid alternative to resettlement, and 3) facilitating participatory land use planning coupled with physical upgrading interventions at the local level. In the long-term, the intention of UN-HABITAT is to progressively focus on community-based slum upgrading and vulnerability reduction activities, coordinated by local authorities and actively monitored by central institutions, in improving and managing basic services and infrastructures (i.e. water supply, drainage, sanitation, waste management, road network, etc). This type of bottom-up experiences should then represent a basis for setting up a slum upgrading intervention strategy to be applied at the national level.

Problems of Legal Regulation Tourism Safety Problems and Ways to Solve Them

2021 ◽  
Vol 12 (2) ◽  
pp. 515
Author(s):  
Valerii TATSIIENKO ◽  
Ivan MIROSHNYKOV ◽  
Volodymyr KROITOR ◽  
Alevtina BIRIYKOVA ◽  
Elvira ORZHYNSKA ◽  
...  
Keyword(s):  
Legal Regulation ◽  
General Description ◽  
History Of

The article provides a general description of the safety of tourism, namely: the history of the issue of ensuring safety in tourism is analyzed, the concept, types and tasks of tourism safety are revealed, and the classification of risks (threats) and sources of danger in the field of tourism is considered; defined the concept, structure and content of the administrative and legal institute of tourism safety, and also disclosed the legal regulation in the field of tourism safety; disclosed the concept and content of administrative and legal tourism safety regime, classify it into types (sub-regimes); describes the administrative and legal measures to ensure the safety of tourism; highlighted the main security problems in the field of tourism and formulate ways to solve them. The purpose of the thesis is a comprehensive and comprehensive research theoretical and practical problems of administrative and legal ensuring the safety of tourism.

UNITY AND DIFFERENTIATION OF LEGAL REGULATION OF LABOR RIGHTS OF EMPLOYEES OF THE PROSECUTOR'S OFFICE

2017 ◽  
Author(s):  
Leonid Mohilevskyi ◽  
◽  
Olha Sіevidova ◽  
Keyword(s):  
Legal Status ◽  
Labor Relations ◽  
Labor Law ◽  
Legal Regulation ◽  
Labor Rights ◽  
Work Activity ◽  
Theoretical Approaches ◽  
Labor Legislation ◽  
Protection Of Human Rights ◽  
Definition Of

The Public Prosecutor's Office in Ukraine plays a major role in the protection of human rights and freedom, of general interests of the society and the country, and in the strengthening of law and order, thus facilitating the establishment and development of the democratic constitutional state. The effectiveness of performing the duties put onto the prosecution of Ukraine is directly dependent on the prosecutor's offices' employees that are empowered to fulfill their professional responsibilities. The legal status of an employee of a prosecutor's office is specified in the Law of Ukraine “On Public Prosecutor’s Office”. Although, some aspects of these employees' work activity are normalised in the general labor law. This expresses the principle of unity and differentiation of the legal regulation of prosecutor's office's employee's labor relations. This article researches theoretical approaches to the definition of the concepts "unity" and "differentiation". The unity of the legal regulation of labor relations is manifested in the legally established equality of all employees. Differentiation is not opposed to the principle of unity, but takes into account the characteristics of different categories of workers and working conditions to ensure equality. The relationship between the general labor law and the special law on the prosecutor's office regarding the adjustment of the labor rights of the employees of Ukraine's prosecutor's offices had been analysed. The key to effective legal regulation of labor rights of employees of the prosecutor's office of Ukraine is compliance with unity and differentiation. It had been determined that the differentiation of the legal regulation of prosecutor's office's employee's labor rights determines the mandatory and priority application of the special legislation norms. In turn, the unity of the legal regulation of prosecutor's office's employee's labor rights determines the subsidiary usage of labor legislation norms in cases of an employee's individual labor rights not being determined in the special law on Public Prosecutor's Office. Unification of labor law norms governing the labor activity of this category of workers will make it possible to achieve an optimal balance of unity and differentiation.

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