scholarly journals FORMING THE ACCOUNTING POLICY OF HEALTH CARE INSTITUTIONS IN THE NEW CONDITIONS OF THEIR REFORMS

2021 ◽  
Vol 5 (40) ◽  
pp. 167-177
Author(s):  
О. Lubenchenko ◽  
R. Kostyrko ◽  
S. Shulha ◽  
М. Valiliuk
Keyword(s):  
Health Care ◽  
Financial Reporting ◽  
Organizational Support ◽  
Indirect Method ◽  
Value Added ◽  
Value Added Tax ◽  
Accounting Data ◽  
Health Care Institutions ◽  
Medical Institutions ◽  
Accounting Policy

Abstract. Inconsistencies of the accounting policy in business enterprise health care institutions with the legal and regulatory requirements, and the imperatives for forming the accounting policy of medical institutions in the new conditions of their reforms are determined by exploring their accounting procedures. The specifics of payment of value added tax by medical institutions are analyzed. Scientific-medical recommendations on accounting policy improvements with respect to the accounting of liabilities, including value added tax, are substantiated. The essential characteristic of the definition «related party» is given in keeping with the standards of accounting and tax law, accounting of transactions with related parties, with providing recommendations on the accounting of related parties. Methodical provisions on the accounting policy of incomes, stocks and expenses, pertaining to the classification and evaluation of incomes from medical services are specified. The structure of management report compiled by business entities, including medical institutions, is specified, with demonstrating that the process involved in the compilation of report is conditional on the accounting data and judgement of the management personnel, realized through the accounting policy. Based on an analytical review of methods for the compilation of report on monetary flows generated by operational activities (direct and indirect method), it is proposed that medical institutions should use indirect method as more informative one for users of financial reporting. The necessity to form information about incomes, expenses, financial results, assets and liabilities of reporting segments and its disclosure in the financial reporting is demonstrated. Recommendations on organization of an effective system for internal control of health care institutions are developed, with outlining the main areas of its organizational support in view of preventing risky events. The procedure for forming information required for the compilation of reports on management, monetary flows, and reports by segments, which is supposed by comply with all the essential aspects of a selected conceptual framework of financial reporting is shown. Keywords: accounting policy, heath care institution, financial reporting, control. JEL Classіfіcatіon M41, M48, I18 Formulas: 0; fig.: 0; tabl.: 4; bibl.: 18.

scholarly journals MEDICAL WORKERS' LIABILITY FOR CRIMES IN THE FIELD OF TRAFFICKING OF NARCOTIC PRODUCTS UNDER ARTICLE 320 OF THE CRIMINAL CODE OF UKRAINE

2021 ◽  
pp. 19-23
Author(s):  
R. Grinyuk ◽  
B. Kindyuk
Keyword(s):  
Health Care ◽  
Criminal Liability ◽  
Criminal Activity ◽  
Criminal Code ◽  
Psychotropic Substances ◽  
Health Care Institutions ◽  
Criminal Offenses ◽  
Medical Institutions ◽  
Wide Range ◽  
Narcotic Drugs

The article considers the peculiarities of criminal liability of employees of health care institutions for violation of the provisions of Art. 320 of the Criminal Code of Ukraine, which consists of two parts, which differ in the ways (forms) of committing criminal offenses and limits of liability. The methodological basis of the study includes logical-semantic method, by which the types of methods (forms) of committing criminal offenses under Art. 320 of the Criminal Code of Ukraine are studied; a systematic approach, on the basis of which the author analyses the sequence of actions of employees of investigative bodies in the investigation of crimes on the grounds of criminal activity provided for in the provisions of this article. It is established that Art. 320 of the Criminal Code of Ukraine consists of two parts and provides for a wide range of criminal offenses, in particular the cultivation of sleeping poppy or hemp; violation of the rules of production, manufacture, storage, accounting, release, distribution, trade, transportation, shipment or use of narcotic drugs, psychotropic substances, their analogues or precursors intended for the production or manufacture of these drugs or substances; theft, misappropriation, extortion of narcotic drugs, psychotropic substances, their analogues or precursors, or their acquisition by fraud or abuse of office by an official, etc. It is shown that the disposition of Art. 320 of the Criminal Code of Ukraine has a blanket nature, which requires specification of its provisions in other regulations, including orders, instructions, rules. It is emphasized that employees of medical institutions and health care institutions must clearly know the content of the resolution of the Cabinet of Ministers № 770 "On approval of the list of narcotic drugs, psychotropic substances and precursors" from 06.06.2000, the order of the Ministry of Health № 188 "On approval of tables of small, large and especially large amounts of narcotic drugs, psychotropic substances and precursors that are in illicit traffic" from 01.08.2000, which will significantly help them to avoid offenses related to drug trafficking. Special attention should by paid to compliance with the rules of storage, transfer, accounting, release, distribution, trade, transportation, as well as the introduction of drug logs. The article also shows the sequence of actions of employees of investigative bodies during crime investigation on grounds of the criminal activity provided by Art. 320 of the Criminal Code of Ukraine.

An effective strategy for the development of paid medical services in a medical organization

2021 ◽  
Vol 89 (3) ◽  
pp. 11-15
Author(s):  
Yu.V. Sulkina ◽  
◽  
N.V. Bolonyaeva ◽  
E.K. Gaponenko ◽  
E.V. Denisova ◽  
...  
Keyword(s):  
Health Care ◽  
Medical Services ◽  
Effective Strategy ◽  
Additional Source ◽  
Medical Organization ◽  
Additional Material ◽  
Health Care Institutions ◽  
Medical Institutions

The relevance of the development of paid services in health care institutions is mainly due to the interest of managers in the development of medical institutions, since the funds received are both a source of additional material incentives for employees and an additional source of equipment for the institution

scholarly journals The Vat Exemption for Health Care: Eu Law and its Impact on Swedish law

2015 ◽  
Vol 2015 (2) ◽  
pp. 18-35
Author(s):  
Robert Påhlsson
Keyword(s):  
Health Care ◽  
Value Added ◽  
General Rule ◽  
Health Care Sector ◽  
Private Health Care ◽  
Eu Law ◽  
Legal Basis ◽  
Value Added Tax ◽  
Goods And Services ◽  
Tax Exemptions

Abstract The general rule in EU law is that value-added tax (VAT) is to be levied on all goods and services. There are a number of exceptions, however, one of which applies to certain medical services. This paper examines the legal basis for tax exemptions in EU VAT law and in Swedish law, with particular attention to the extent to which the rapidly growing private health-care sector is covered by these tax exemptions.

scholarly journals RECOGNITION AND AUDIT OF COSTS IN SIMPLIFIED TAXATION SYSTEM

2021 ◽  
Author(s):  
Valentyna Hoshovska ◽  
Viktoriia Masalitina ◽  
Svitlana Nakonechna
Keyword(s):  
Financial Reporting ◽  
Current Account ◽  
Value Added ◽  
Value Added Tax ◽  
Single Tax ◽  
Methodological Approaches ◽  
The Difference ◽  
Tax Payers ◽  
Legal Entities ◽  
The Current Account

The simplified system of taxation, accounting and reporting should be considered an effective tool to stimulate the development of small business and ensure a sufficient level of business activity in the state. The study various aspects of the organization and implementation of accounting, auditing for businesses that have chosen a simplified system of taxation, accounting and reporting is important. The purpose of the article is to deepen the methodological approaches to the recognition of costs and audit of costs in a simplified system of taxation, accounting and reporting. The article reveals the essence of the simplified system of taxation, accounting and reporting, features of its implementation and requirements for individuals -entrepreneurs and legal entities who are allowed to apply the simplified system of taxation, accounting and reporting under current legislation (August 2021). It is established that the payers of the single tax of the first, second and third groups (not the value added tax payer) do not recognize expenses and do not carry out costs accounting. The difference between the recognition of expenses by legal entities and individuals -entrepreneurs in the application of the simplified system of taxation, accounting and reporting is determined. For single tax payers of individuals -entrepreneurs (value added tax payers) the legislation defines the cash method of income recognition upon receipt of funds on the current account (cash desk), withdrawal of cash proceeds from trading machines and, accordingly, recognition of costs upon payment through the current account (cash desk) with mandatory documentary confirmation. Methodological approaches to the recognition of costs by individuals-entrepreneurs (value added tax payers) and legal entities in the application of the simplified system of taxation, accounting and reporting are in-depth. To verify the correctness of the recognition of costs in the application of a simplified system of taxation, accounting and reporting, documentation, accuracy and completeness of reflection in accounting and financial reporting (for legal entities) developed a program of audit of costs.

scholarly journals PENJUALAN , PENDAPATAN DAN PAJAK PERTAMBAHAN NILAIPERUSAHAAN ANGKUTAN UDARA NIAGA BERJADWAL

2018 ◽  
Vol 15 (1) ◽  
pp. 23-33
Author(s):  
Sudarno Sudarno
Keyword(s):  
Value Added ◽  
Financial Statements ◽  
Value Added Tax ◽  
Current Asset ◽  
Accounting Period ◽  
Air Freight ◽  
Accounting Policy

Revenue comprises  turnover from transportation of passenger and cargo and this provision of other services, e.g engineering and maintenance,leasing and package holidaysThe treatment of passenger and cargo in external financial statements would generally appear to be consistent in industry,as a result this guideline cover both aspects of revenue without differentiating unless reference is made.The basic principal that revenue should be recognised when transportation or carriage provided is well established.This concept is the same whether revenue passenger and cargo.This treatment reflect the application of the accruals concept(accruals basis).The airlines in effect  act as collectors on  value added tax from sold of passenger ticket or air way bill and other service  amounting to 10 %(ten percent) from  face value.Treatment of accounting policy as follows;1.Income arisingfrom sales made where the sale coupon has been processed, but  the flight is yet to  take place and recorded in the accounting period as unearned  revenue  ,included in current liabilities2.If flight  coupon has been flight to destination but have been not  recorded in  the account  of ticket sold called unrecorded  included in current asset,for value added tax purposes  unrecorded can be changed to account receivables.3.Scheduled and charterrevenue from passengers and recorded in the accounting periode as income included in statement  of income.4.All forms of cargo revenue derived from air freight and recorded in the accounting period as income included in statement of income

scholarly journals Value Added Tax in the Aspect of Forming the Enterprise Accounting Policy

2020 ◽  
Vol 23 (1) ◽  
pp. 120-124
Author(s):  
Olena Matros ◽  
◽  
Liudmyla Melnyk ◽  
Svitlana Mykhailovyna ◽  
◽  
...  
Keyword(s):  
Tax Policy ◽  
Financial Risk ◽  
Value Added ◽  
Tax Burden ◽  
Tax Credit ◽  
Value Added Tax ◽  
Tax Rate ◽  
Tax Legislation ◽  
Business Entities ◽  
Accounting Policy

Introduction. Currently, indirect taxes play a crucial role in shaping the state’s Tax Policy and creating the legal basis for a market economy. In their composition; the value-added tax acts as one of the regulators of the redistribution of public goods and one of the main and stable sources of income to the budget; as well as a way to distribute the tax burden, which allows maintaining the economic and legal equality of taxpayers. Purpose. The aim of the research is to identify possible directions for improving the process of managing value added tax in terms of the forming the enterprise accounting policy. Results. The research has identified a number of problems on the chosen topic, including: the problem of practical application of the principle of undisputed tax credit and non-execution of court decisions; lack of predictability of changes in tax legislation; uncertainty of tax risks and possible measures to prevent them. Based on the outlined problems, opportunities have been assessed and the feasibility of reducing the tax burden on business entities under VAT has been determined. The significance of tax planning has been determined – it allows you to provide for the size of the tax obligation to be paid and control the correctness of its accrual. If new business conditions arise, planning allows you to analyze tax factors and take them into account in the process of implementing tax policy. Conclusions. The theory of taxation defines the essence and content of the tax policy of the enterprise in terms of value added tax; tax risk zones related to VAT payment have been investigated; the concept of tax risk as a special type of financial risk characterizing the possibility of unforeseen financial losses (collection of tax arrears; penalties for late payment of tax; collection of penalties; non-reimbursement of VAT at zero tax rate; inability to use VAT tax credit) related to changes in tax legislation or is the result of taxpayer activity or actions of tax authorities; proposed classification of types of tax risks by VAT depending on the reasons for their occurrence and proposed means of preventing risks associated with the calculation and payment of VAT.

scholarly journals Value-Added Tax and its implication for the provision of private health services in Botswana

2003 ◽  
Vol 6 (1) ◽  
pp. 118-125
Author(s):  
Zein Kebonang
Keyword(s):  
Health Care ◽  
Private Sector ◽  
Care Service ◽  
Health Care Service ◽  
Value Added ◽  
Health Facilities ◽  
Private Health Care ◽  
Value Added Tax ◽  
Number Of Patients ◽  
The Impact

This paper examines the impact of Value Added Tax on the provision of private health care in Botswana and argues that government cannot succeed in the discharge of its social obligations unless the private sector is also taken on board. The introduction of Value Added Taxation has led to an over-whelming demand for and constraint on government health facilities and a decline in the number of patients seeking private health care service. The government’s success in providing health facilities must be complimented by private sector participation and this can be achieved by providing certain incentives such as zero rating and exempting the provision of certain health care services.

Prevalence of diseases of nonprofessional Genesis in persons served by medical institutions of the FMBA of Russia

2020 ◽  
pp. 609-609
Author(s):  
A. V. Guryev ◽  
A. R. Tukov ◽  
A. Y. Shirokov
Keyword(s):  
Health Care ◽  
Occupational Disease ◽  
Men And Women ◽  
Health Care Institutions ◽  
Medical Institutions

The results of the analysis of prevalence and structure of diseases of nonprofessional Genesis in persons (men and women) with the diagnosis of occupational disease, working at the enterprises and organizations, served by health care institutions of the FMBA of Russia are presented.

Scientific organization of labor in health care institutions. M., Medicine, 1981, 272 p.

1982 ◽  
Vol 63 (1) ◽  
pp. 69-69
Author(s):  
V. V. Kanep ◽  
L. L. Lipovetskaya
Keyword(s):  
Health Care ◽  
Ussr Academy ◽  
Scientific Organization ◽  
Associate Professor ◽  
Medical Sciences ◽  
Methodological Issues ◽  
Work Processes ◽  
Initial Information ◽  
Health Care Institutions ◽  
Medical Institutions

The book by Academician of the USSR Academy of Medical Sciences V.V.Kanep and Associate Professor L.L. Lipovetskaya is of undoubted interest both for healthcare organizers and clinicians. The first chapter of the book is devoted to the theoretical and methodological issues of the scientific organization of labor, it formulates the goals and main tasks of NOT in health care, outlines the methods of studying the organization of labor. The second chapter describes the work of doctors and nurses in outpatient and inpatient medical institutions. The presented materials provide initial information for the development of recommendations for improving work processes in health care institutions of various profiles.

scholarly journals SYSTEM AND SYNERGETIC METHODOLOGY TO RESEARCH DOCTOR'S PROFESSIONAL COMPETENCES IN THE MULTIPROFILE HEALTHCARE INSTITUTIONS

2021 ◽  
Vol 3 (17) ◽  
pp. 65-74
Author(s):  
A.H. Shevtsov
Keyword(s):  
Health Care ◽  
Research Work ◽  
International Standards ◽  
Theoretical Research ◽  
Professional Competencies ◽  
Scientific Paradigm ◽  
Health Care Institutions ◽  
Medical Institutions ◽  
Ontological Approach ◽  
Multidisciplinary System

The national strategy for a new health care system formation in Ukraine requires medical institutions to comply with national and international standards of medical service quality and staff training, based on the concepts of their professional competencies, provided by undergraduate education and postgraduate training of doctors, nurses and managers. The goals of radical reform of this system call for the need of additional studying and updating of methodological approaches to the formation of health care workers' competencies on the basis of modern post-non-classical scientific picture of the world. The aim of the research. To determine the system and synergetic methodology and the program directions for research of professional competencies of the employees in the multiprofile health care institutions in the frame of the modern post-non-classical synergetic discourse. Material and methods. Theoretical research was conducted in the frame of the post-non-classical scientific paradigm with the use of system and synergetic analysis. Program areas of the research were determined on the project-conceptual modelling and forecasting of applied research work within the activities of a multipfofile health care institution. Results. In the determination and implementation of program areas of research of the list of professional competencies specific to a multipfofile health care institutions employees with a purpose of providing integrated medical care, it is expedient to adhere to system and synergetic modelling. It is necessary to identify the main classification features and descriptors of professional competencies of the medical institutions employees, in particular on the basis of ontological approach and method of group expert evaluation, understanding the studied set of professional competencies as a system of interconnected and interdependent competencies which is an open, nonlinear, dissipative and with a certain level of complexity and self-organization system. Conclusions. To scientifically substantiate the multidisciplinary system of formation and development of the professional competencies of the multiprofile medical institution workers, it is necessary to create a reliable model of this system based on modern theoretical and methodological principles in the post-non-classical scientific paradigm, i.e. on system and synergetic approach via use of both general and special methods of cognition.

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