scholarly journals LA CONTINUIDAD DEL REVISOR FISCAL VULNERA LA INDEPENDENCIA FRENTE A LAS EMPRESAS

2019 ◽  
Vol 11 ◽  
pp. 31-47
Author(s):  
LEIDY CAPERA ◽  
◽  
JEIMY CARDENAS ◽  
PAULA MANCIPE
Keyword(s):  
The State ◽  
Strong Growth ◽  
The Public ◽  
The Impact ◽  
Public Accountant

The figure of the tax auditor of the public accountant is designated by the state to give public faith and generate confidence in the market about the transparency of the company’s operations before the users of the information. However, in recent years its image and importance has been weakened due to the strong growth of those of professionals who have been involved in fraud and corruption either by their participation or by omission of their duties and obligations established in the standards National and international. This article seeks to support with figures the impact that continuity has on the mental independence of the fiscal reviewer in the exercise of his profession.

IMPACT OF GOVERNMENT DEBT ON FINANCIAL SECURITY OF UKRAINE

2017 ◽  
Author(s):  
Olena Pikaliuk ◽  
◽  
Dmitry Kovalenko ◽  
Keyword(s):  
Economic Development ◽  
Public Debt ◽  
Positive Impact ◽  
The State ◽  
Financial Security ◽  
State Budget ◽  
The Public ◽  
Debt Security ◽  
The Stability ◽  
The Impact

One of the main criteria for economic development is the size of the public debt and its dynamics. The article considers the impact of public debt on the financial security of Ukraine. The views of scientists on the essence of public debt and financial security of the state are substantiated. An analysis of the dynamics and structure of public debt of Ukraine for 2014-2019. It is proved that one of the main criteria for economic development is the size of public debt and its dynamics. State budget deficit, attracting and using loans to cover it have led to the formation and significant growth of public debt in Ukraine. The volume of public debt indicates an increase in the debt security of the state, which is a component of financial security. Therefore, the issue of the impact of public debt on the financial security of Ukraine is becoming increasingly relevant. The constant growth and large amounts of debt make it necessary to study it, which will have a positive impact on economic processes that will ensure the stability of the financial system and enhance its security.

scholarly journals Pengaruh Risiko Perikatan Terhadap Keputusan Penerimaan Klien

2019 ◽  
Vol 20 (2) ◽  
pp. 219-227
Author(s):  
Andriadi Fauzi Ramdhani
Keyword(s):  
Multiple Regression ◽  
Business Risk ◽  
Audit Risk ◽  
The Public ◽  
Multiple Regression Technique ◽  
Client Acceptance ◽  
The Impact ◽  
Analyze Data ◽  
Public Accountant ◽  
Client Acceptance Decision

Abstrak. Penelitian ini bermaksud untuk menguji pengaruh risiko bisnis klien, risiko audit, dan risiko bisnis auditor secara parsial dan simultan terhadap keputusan penerimaan klien pada kantor akuntan publik. Penelitian ini menggunakan data primer yang diperoleh menggunakan kuisioner sebagai instrumen pengumpulan data. Setiap partner atau manajer mewakili kantor akuntan publik tempatnya bekerja untuk mengisi kuisioner. Populasi pada penelitian ini adalah kantor akuntan publik di Kota Bandung. Adapun sampel yang digunakan dalam penelitian ini adalah sampling jenuh. Analisis data menggunakan  analisis regresi linier berganda. Hasil pengujian menunjukkan, risiko bisnis klien tidak berpengaruh secara signifikan terhadap keputusan penerimaan klien. Sedangkan, risiko audit dan risiko bisnis auditor berpengaruh signifikan terhadap keputusan penerimaan klien. Secara simultan risiko bisnis klien, risiko audit, dan risiko bisnis auditor berpengaruh signifikan terhadap keputusan penerimaan klien. Kata Kunci: Risiko Bisnis Klien, Risiko Audit, Risiko Bisnis Auditor, Keputusan Penerimaan Klien  Abstract. This study aims to determine the impact of client business risk, audit risk, and auditor business risk on acceptance decision at the public accountant firm in Bandung. The method used in the research was analytical descriptive in which the researcher used questionnaires to collect data and Multiple regression technique to analyze data. The results show that business client’s is not affect on client acceptance decision. But, audit risk and auditor’s business risk significantly affect on client acceptance decision. While simultaneous client’s business risk, audit risk, and auditor business risk significantly affect client acceptance decision.  Keywords : Client Business Risk, Audit Risk, Auditor Business Risk, Client Acceptance Decision.

scholarly journals Prawnofinansowy status Agencji Nieruchomości Rolnych

2017 ◽  
pp. 119-134
Author(s):  
Wojciech Fill
Keyword(s):  
Public Finance ◽  
Public Sector ◽  
The State ◽  
Significant Part ◽  
Private Law ◽  
Financial Status ◽  
Legal Personality ◽  
The Public ◽  
Executive Agencies ◽  
The Impact

The legal-financial status of the Agricultural Property Agency is complex. Rights and obligations of the financial nature of the public are interspersed with numerous powers and duties of the sphere of private law. Specific elements shaping financial status Agency are organizational relationship and the capital of other legal entities, including primarily with the Treasury and the companies controlled by the Agency. They occur in the context of normative pass Agency to the public finance sector and its companies to the category of public sector entities. In view of the takeover by the executive agencies, a significant part of the tasks previously performed by the state without legal personality, budgetary establishments, precisely in this area normative appeared completely unique opportunity to examine the impact of the construction of legal personality to changes in the shape of subjectivity.

scholarly journals Public Procurement as the Object of Audit and Management of the United Rural Territorial Communities in the Context of Decentralization

2021 ◽  
pp. 142-148
Author(s):  
Walery Okulicz-Kozaryn ◽  
◽  
Kateryna Melnyk ◽  
Keyword(s):  
Public Procurement ◽  
General System ◽  
The State ◽  
Economic Feasibility ◽  
Procurement Process ◽  
The Public ◽  
State Audit ◽  
Decision Making System ◽  
Control Procedures ◽  
The Impact

United territorial communities in the context of decentralization are authorized to carry out public procurement at their own discretion. However, additional responsibility reinforces the need to involve the institution of audit as a guarantor of the economic and social feasibility of the process. The purpose of the article is to determine the place of public procurement as one of the objects of the national audit system in order to increase the efficiency of management of united territorial communities. It was found that, despite the improvement of legislative regulation in the sphere of public procurement, the illegal, often “lobbied” use of budgetary funds requires increased control, both from the state and the public, and from the actual administration of the united territorial communities. The theoretical and methodological foundations of the state audit of public procurement were revealed. The directions of improving the state audit of the public procurement process in united rural territorial communities were proposed, while observing the priority of sustainable development goals. The capabilities of the electronic public procurement platform Prozorro were critically assessed. The reasons and prerequisites for the elimination of the corruption component of the public procurement process at the local (united territorial communities) and global (national economy) levels were identified. The need for IT-auditing in the field of legality and economic feasibility of using budget funds in rural territorial communities was proved. The impact of the audit on the general system of information and analytical support of management consists in assessing the effectiveness of activity processes, information processes and control procedures in order to improve the management model of activity and, accordingly, the decision-making system.

scholarly journals The State regulation of Public Procurement in Ukraine in the Context of Reforms and Integration Processes

2021 ◽  
Vol 2 (517) ◽  
pp. 35-40
Author(s):  
O. I. Laiko ◽  
Keyword(s):  
National Economy ◽  
Public Procurement ◽  
State Regulation ◽  
The State ◽  
Added Value ◽  
The Public ◽  
Goods And Services ◽  
International Distribution ◽  
Procurement System ◽  
The Impact

The article is concerned with topical issues of the State regulation of public procurement in Ukraine in the context of reforms and integration processes. The conceptual principles of regulation of the public procurement system have been formulated, taking into account the requirements and challenges of modern processes of reforms of the national economy and the implementation of the European integration vector. The public procurement system is considered as a new institutional unit in the national economy – the market for goods and services to the State-owned institutions and organizations with the involvement of budgetary funds. The significance of the public procurement system for the country’s economy as an environment for financing and implementing entrepreneurial initiatives aimed at creating high-quality goods and services, which is characterized by volumes equal to 15% of GDP, is substantiated. The article is aimed at defining the theoretical-conceptual and applied principles of the State regulation of the public procurement system in Ukraine in the context of efficient implementation of reform goals and taking into account the impact and challenges from the active participation of the national economy in the international distribution of labor in the course of integration processes with the EU countries. The article defines the key directions of the State policy on the regulation of the public procurement system, which include: stimulating the economic development of the entrepreneurial sector and overall economic growth on the basis of sustainability and balance; support for the production of domestic goods and services with high added value; stimulation of production of goods and services using local resources; stimulating the creation by domestic producers of both goods and services of cooperation associations in order to use the opportunities for the distribution of labor to create more competitive products; supporting the formation of an economic basis for the development of territorial and economic entities in the regions of Ukraine. As for the above defined directions of the State regulation of the public procurement system in Ukraine, appropriate measures have been proposed, the implementation of which is expected to contribute to the strengthening of the national economy and does not contradict the provisions of ratified international agreements.

scholarly journals The Austrian Act on the Protection against Domestic Violence

Temida ◽  
2002 ◽  
Vol 5 (3) ◽  
pp. 15-25 ◽  
Author(s):  
Albin Dearing
Keyword(s):  
Domestic Violence ◽  
General Public ◽  
The State ◽  
Public Authorities ◽  
The Public ◽  
The Past ◽  
The Impact

The past few years have seen a fundamental and broadly based change in the response to domestic violence perpetrated by men against women. The Act on Protection against Domestic Violence which entered into force on May 1st, 1997 reflects this new orientation, or rather this shift in paradigm, which has led to a new understanding of the phenomenon of domestic violence and defines appropriate response by the state by it. The impact of this shift in paradigm is considerable: not only have public authorities and private women?s institutions changed their attitudes towards domestic violence, but the general public now responds to this phenomenon in a manner that is entirely different from what it was prior to the approach. Reports on cases of violence no longer merely state the facts indifferently, but now invariably end with the question whether the authorities had been informed and whether they had taken any action to prevent the crime. Thus the public authorities have come to assume responsibility for combating domestic violence as a result of societal developments.

Pengaruh Gender, Kompleksitas Tugas, Tekanan Ketaatan, Pengalaman Auditor Terhadap Audit Judgement

2015 ◽  
Vol 7 (1) ◽  
pp. 1-20
Author(s):  
Stacia Pektra ◽  
Ratnawati Kurnia
Keyword(s):  
Task Complexity ◽  
Hypothesis Test ◽  
Distributed Data ◽  
Test Results ◽  
The Public ◽  
Normality Test ◽  
Audit Judgment ◽  
Convenience Sampling ◽  
The Impact ◽  
Public Accountant

The purpose of this research was to examine the impact of gender, task complexity, obedience pressure, experience of auditors towards Audit Judgement. The object the auditors who works in the Public Accountant firms in Jakarta and Tangerang which have at least 3 years experience or have position as senior auditor.   Data that had been analyzed were 110 questionnaires and the data were primer data. The type in this research is causal study and the sampling techniques that used is convenience sampling. The method that used is multiple regression analysis.   The data that had been used from the entire questionnaires were valid. Reliability test results show questionnaires in this study is reliable. Normality test results showed all variables were normally distributed. Data used indicate the absence of the classical assumption of heteroscedasticity and non-occurrence of symptoms multicoloniarity between variables. Hypothesis test results indicate a strong correlation between variables and adjusted R-square value of 34.6%. In partial test only complexity of tasks that affect theentire audit judgment and all variables influential simultaneously. Keywords: Audit Experience, Audit Judgement, Gender, Obedience Pressure, Task Complexity

Evolution of the mechanism of regulation owing to development road economy on the basis of innovative principles public-private partnership

2020 ◽  
pp. 44-53
Author(s):  
Vdovenko ◽  
Korobova ◽  
Pavlenko
Keyword(s):  
National Economy ◽  
Public Private Partnership ◽  
The State ◽  
Theory And Practice ◽  
Investment Activity ◽  
Private Partnership ◽  
The Public ◽  
The Road ◽  
Road Development ◽  
The Impact

Subject of research – relations in the process of improving the mechanism of regulation of road development in Ukraine and putting into practice proposals to ensure innovative approaches and modernization of the road system on the basis of public-private partnership are formed. The purpose of the article. The scien- tific and methodological and practical proposals with the purpose of applying the mechanism of regulation of the road economy development as a promising of the national economy have been developed. The methodology of the work. The theoretical and methodological basis of the research is the system of both general scientific and special methods of scientific cognition, fundamental provisions of modern economic theory and practice. In scientific research such methods as mono- graphic in formulating approaches that the development of the road economy de- pends not only on the level of economic development, but also on the influence of regulatory mechanisms that are applied, economic and statistical – in determining and calculating the concession payment for the right to management are used. The results of the work – the scientific results of the improved basis of development of the national economy through the creation of an effective mechanism for the implementation of new rules and tasks in the system of regulation in the field of road economy are proposed for application. Conclusions. We propose modern mea- sures and tools for shaping the innovative environment, and we propose to intro- duce such rules that would meet the interests of the authorities, increase the level of protection of interests of private investors and the state in the implemen- tation of public-private partnership projects. The advantages in developing mech- anisms for guaranteeing public-private partnership project financing by the state partner during the whole project implementation period are substantiated; mecha- nism of fair compensation in case of early termination of the public-private part- nership contract at the initiative of the state partner in order to compensate for the reasonable losses of the private partner. The scientific-methodological and practical proposals for the purpose of application of the mechanism of regulation of the road development are revealed. It is proved that due to the impact of mod- ernization transformations, the public-private partnership can play a dual role as an institutional innovation and has every reason to combine both the modernization of investment activity and the modernization of the regulatory mechanism for the purpose of evolutionary transformations in the leading spheres of the national economy.

scholarly journals The human exposome unraveling the impact of environment on health

2019 ◽  
Vol 53 ◽  
pp. 6 ◽  
Author(s):  
Kelly Polido Kaneshiro Olympio ◽  
Fernanda Junqueira Salles ◽  
Ana Paula Sacone da Silva Ferreira ◽  
Elizeu Chiodi Pereira ◽  
Allan Santos de Oliveira ◽  
...  
Keyword(s):  
Public Health ◽  
Thematic Analysis ◽  
Web Of Science ◽  
State Of The Art ◽  
The State ◽  
The Public ◽  
Health Area ◽  
The Impact

Considering the innovative nature of the approach to human exposome, we present the state of the art of studies on exposome, and discuss current challenges and perspectives in this area. Several reading and discussion activities were conducted by the Expossoma e Saúde do Trabalhador (eXsat – Group Exposome and Worker’s Health), with systematization of the literature in the area published between January 2005 and January 2017, available in the databases PubMed and Web of Science. This comment brings a thematic analysis to encourage the dissemination of the exposome approach for studies in the Public Health area.

scholarly journals DIREITO À SAÚDE E PODER JUDICIÁRIO: decisões no âmbito do Tribunal de Justiça do Estado do Maranhão

2013 ◽  
Author(s):  
Ana Karolyne Araújo de Sousa ◽  
Laurena Silva Pinto ◽  
Mônica Teresa Costa Sousa
Keyword(s):  
Right To Health ◽  
The State ◽  
Health State ◽  
The Public ◽  
Politica Publica ◽  
Treatment Medication ◽  
The Individual ◽  
Reasons For Decisions ◽  
The Right ◽  
The Impact

O trabalho tem por objetivo principal analisar decisões judiciais do TJMA considerando demandas individuais relacionadas à efetivação e garantia do direito à saúde, a partir da oferta de tratamento médico/ medicamento específico por parte do Estado. Analisa-se a fundamentação das decisões e atuação do Poder Judiciário ante a defesa justificada como "reserva do possível" por parte do ente público. Com base na teoria da reserva do possível, o Estado defende-se alegando ser impossível a prestação de serviços específicos considerando ou a generalidade da política pública de saúde ou questões financeiras. Por sua vez, o Judiciário se manifesta ora considerando a pretensão individual (posicionamento mais comum) ora afastando essa possibilidade. Tomando por base decisão do Supremo Tribunal Federal, determinaram-se padrões mínimos para que as decisões sejam capazes de atender as demandas específicas sem que haja comprometimento da atividade generalizada por parte do Estado. A escolha das decisões foi realizada por meio de pesquisa junto ao sítio oficial do Tribunal de Justiça do Estado do Maranhão considerando os termos "saúde - Estado - reserva do possível". As decisões analisadas referem-se aos últimos cinco anos. Já as decisões de tribunais superiores foram analisadas tomando-se como base os mesmos termos de procura bem como a repercussão da decisão STA 175, de 2009, cujo relator foi o Min. Gilmar Mendes.Palavras-chave: Direito à saúde. Reserva do possível. Poder Judiciário. Estado.HEALTH LAW AND JUDICIARY: decisions in the Court of Maranhão StateAbstract: The study aims to at analyzing the judgments TJMA considering individual claims related to the execution and guaranteeing the right to health, from the offer of medical treatment / medication specific for the state. Analyze the reasons for decisions and actions of the judiciary before the defense justified as "possible reserves" by the public entity. Based on the theory of reserve for the state defends itself saying it is impossible to provide specific services or considering the general public health policy or financial matters. In turn, the judiciary is manifested sometimes claim considering the individual (most common position) now that possibility away. Based on the decision of the Supreme Court, it was determined minimum standards for decisions to be able to meet the specific demands without compromising the widespread activity by the state. The choice of the decisions was conducted through survey to the official Court of the State of Maranhão considering the terms "health - state - reserve the possible." The decisions analyzed refer to the last five years. Since the decisions of higher courts were analyzed taking as base the same search terms as  well as the impact of the decision STA 175, 2009, which was the rapporteur Justice Gilmar Mendes.Keywords: Right to health. Possible Reservation. The Judiciary Power. State.EL PODER JUDICIAL Y EL DERECHO A LA SALUD: decisiones en la esfera del Tribunal de Justicia del estado de MaranhãoResumen: El trabajo tiene como objetivo analizar decisiones en juicios del TJMA considerando reclamaciones individuales relacionadas con la ejecución y garantía del derecho a la salud, a partir de la oferta de tratamientomédico / medicamento específico por el estado. Analizar las razones de las decisiones y acciones del poder judicial ante defensas justificadas como "reservas posibles" por la entidad pública. Sobre la base de la teoría de la reserva posible, el Estado se defiende diciendo que es imposible proporcionar servicios específicos, considerando la política general de salud pública o los asuntos financieros. Por su parte, el Poder Judicial se manifiesta a veces considerando la posición individual (posición más común) y otras veces desconsiderándola. Sobre la base de la decisión de la Corte Suprema de Justicia, se definieron las normas mínimas para que las decisiones sean capaces de satisfacer las demandas específicas sin comprometer la actividad generalizada por el estado. La elección de las decisiones se llevó a cabo mediante una encuesta oficial a la Corte del Estado de Maranhão, teniendo en cuenta los términos "salud - estado -. Reserva de lo posible" Las decisiones analizadas se refieren a los últimos cinco años. Por otro lado, las decisiones de los tribunales superiores fueron analizadas tomando como base los mismos términos de búsqueda, así como el impacto de la decisión STA 175 de 2009, relatada por el Ministro de la Justicia Gilmar Mendes.Palabras clave: Derecho a la salud. Reserva posible. Poder Judicial. Estado.

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