scholarly journals FOREIGN EXPERIENCE OF ORGANIZATION OF PERFORMANCE AUDIT IN THE ASPECT OF FINANCIAL SYSTEM MANAGEMENT

2019 ◽  
pp. 142-147
Author(s):  
Yu.V. Slabunova ◽  
Yu.M. Kiiashko ◽  
Ya.V. Kartaviy

The article is devoted to the question of the study of the organization of controlling activity in the course of taking measures to manage the financial systems of certain foreign countries. It is emphasized that studying the practices of foreign countries is useful and necessary for the Ukrainian state in the current conditions of repeated attempts of the legislative introduction of innovative methods of management of the domestic financial system. Emphasis is placed on the recognized importance of controlling activities in foreign countries in the management of financial systems. It is established that such control is built on different models. At the same time, many developed countries are characterized by a system of decentralization and, often, the allocation of certain elements of the audit to a separate branch. Attention is paid to the peculiarities of the development of financial control in foreign countries. The issue of exercising such control in the United States of America, the Republic of Turkey, the French Republic, and other countries is considered in general terms. Positive aspects and negative aspects in the organization of controlling activities of some foreign countries were identified. The feasibility and likelihood of introducing positive factors into national legislation were assessed. It has been found that in many developed countries most of the public financial control authorities make extensive use of performance audit as one of their most effective methods. It is established that the purpose of exercising this type of control is to determine the socially significant result from the use of all existing state resources. It is emphasized that in many foreign countries considerable attention is paid to the assessment of the organization and financial control over a wide range of relevant criteria. After all, it is only with a proper assessment of these state measures that it is possible to determine the actual effectiveness of the latter. Keywords: performance audit, state financial control, control, control activities, financial system management, financial system.

Author(s):  
A. Kuznetsov

The author examines problems of Russia’s integration into the global financial system since early 1990s. During this short period of time Russia has turned from a net debtor into a net creditor. This is evidenced by its current net international investment position, as well as by active participation in the formation of credit resources of the key international financial institutions, particularly IMF. Still, the net investment income of Russia is negative. Such a disadvantage is explained by the difference in interest rates between payments of Russia on its external obligations and receipts as income from investments in foreign assets, mainly low-income bonds of developed countries, which form Russian international reserves. For three centuries the United Kingdom and the United States have been playing key role in the development of the global financial system. Today London and New York still operate nearly two thirds of the volume of global flows of capital in the international financial markets. Thus, as one of major economies in terms of GDP and as a resource-richest country of the world, Russia, as author argues, can rightfully claim for a more adequate share of income from the global financial intermediation. Obstacles include the lack of development of the domestic financial market and insufficient international demand for financial instruments denominated in Rubles. Russian Ruble remains a purely internal currency which practically is not used in the international trading and financial operations. At this stage, Russia’s inability to influence the basic conditions of refinancing on international capital markets, as well as the recent Western sanctions make impossible the full-scale participation of Russia in the processes of financial globalization. The author concludes that alternative way of Russia’s entry into the global financial system lays in playing the key role in the creation of the regional financial market of the Eurasian Economic Space.


2021 ◽  
Vol 8 ◽  
Author(s):  
Guozhen Yuan ◽  
Jingjing Shi ◽  
Qiulei Jia ◽  
Shuqing Shi ◽  
Xueping Zhu ◽  
...  

Cardiovascular disease (CVD) is a serious threat to global public health due to its high prevalence and disability rate. Meanwhile, cardiac rehabilitation (CR) has attracted increasing attention for its positive effects on the cardiovascular system. There is overwhelming evidence that CR for patients with CVD is effective in reducing cardiovascular morbidity and mortality. To learn more about the development of CR, 5,567 papers about CR and related research were retrieved in the Web of Science Core Collection from 2001 to 2020. Then, these publications were scientometrically analyzed based on CiteSpace in terms of spatiotemporal distribution, author distribution, subject categories, topic distribution, and references. The results can be elaborated from three aspects. Firstly, the number of annual publications related to CR has increased year by year in general over the past two decades. Secondly, a co-occurrence analysis of the output countries and authors shows that a few developed countries such as the United States, Canada, and the UK are the most active in carrying out CR and where regional academic communities represented by Sherry Grace and Ross Arena were formed. Thirdly, an analysis of the subject categories and topic distribution of the papers reveals that CR is a typical interdiscipline with a wide range of disciplines involved, including clinical medicine, basic medicine, public health management, and sports science. The research topics cover the participants and implementers, components, and the objectives and requirements of CR. The current research hotspots are the three core modalities of CR, namely patient education, exercise training and mental support, as well as mobile health (mHealth) dependent on computer science. In conclusion, this work has provided some useful information for acquiring knowledge about CR, including identifying potential collaborators for researchers interested in CR, and discovering research trends and hot topics in CR, which can offer some guidance for more extensive and in-depth CR-related studies in the future.


2021 ◽  
Vol 3 (4) ◽  
Author(s):  
Na Li ◽  
Huifang Xu ◽  
Guoqin Huang

Based on the "Web of Science Core Collection" (SCIE database), this article used the visualization software CiteSpace to visualize and analyze the crop rotation fallow patterns in the past five years. It analyzed the countries, institutions, keywords and hot topics of related literature to explore their research characteristics and development, and to provide reference for crop rotation fallow research and practice. The research shows that: 1) developed countries are the main research force in the field of crop rotation and fallowing, and the connection between the research of each country and each institution is not close; 2) research hotspots can be mainly summarized as: crop growth and yield, greenhouse gas emissions and soil health analysis, and the research in this field is constantly refined, combining macro and micro; 3) In recent years, there is a big gap between China and foreign countries in the field of crop rotation and fallow research. It is necessary to strengthen the cooperation with research institutions in developed countries in Europe and the United States, and to carry out crossregional and interdisciplinary research cooperation to improve the quality of papers and scientific research level.


2019 ◽  
Vol 12 (3) ◽  
pp. 118-127
Author(s):  
N. M. Abdikeev ◽  
Yu. S. Bogachev ◽  
E. L. Moreva

The need to ensure the transition of Russia to the six technological mode, of creation of the adequate conditions for this and effective management of such a transition, make the authors turn to the analysis of modern mechanisms used for this purpose, including the state stimulation of the manufacturing industry, which has a leading role in the consolidation of such a transition. The difficulties faced by our country in this task make us turn to the study of the experience of foreign countries that have succeeded in this transition. These includeGermany,Japanand theUnited States, which have long been the steady leaders in the development and use of advanced technologies and in the development of the manufacturing industry as well. The subject of our study was the assessment of the mechanisms of state incentives for manufacturing industry used in countries with developed market economies, through the prism of the objectives and approaches to the functional purpose of the sector. The aim of the study was a determination of the limits of effective use of the mechanisms of state stimulation of the manufacturing industry inGermany,Japanand theUnited States. The methodological basis of the study was: general scientific methods of cognition and research, including system and logical methods, analysis, synthesis, analogy; branch scientific methods, such as economic comparative studies, etc. The analysis of the use of mechanisms of state stimulation of the manufacturing industry in Germany, Japan and the United States shows that the effective use of well-established and well-known in the world mechanisms of state stimulation of manufacturing industry requires in each case a separate integrated and balanced approach to their application with a clearly defined target focus of such use, as well as taking into account the specifics of the entities to which they are addressed, and the multilevel environment in which they operate.


2020 ◽  
Vol 7 (3) ◽  
pp. 179-183
Author(s):  
Meng-Xue Fu ◽  
Qin Lin ◽  
Ji-Jun Wu ◽  
Xiao-Li Zhong ◽  
Ling-Na Yang ◽  
...  

AbstractObjectiveTo summarize the research progress of music therapy in hospice care and to provide reference for further research.MethodsA wide range of literatures on music therapy and hospice care at home and abroad were searched and read, and the literature was integrated, judged, analyzed, and summarized.ResultsThe related research on music therapy in hospice care mainly focused on western developed countries such as Europe and the United States. China is still in the stage of theoretical exploration, lacking qualitative research based on case investigation and empirical research based on data statistics.ConclusionsMusic therapy supports the management of symptoms in hospice care, which can meet the diverse needs of patients and their family members including physical, psychological, social, and spiritual.


Author(s):  
Chiyokazu Fukae

The results of surveys conducted in some developed countries (the United States, Germany, and France) and in Japan showed that approximately 50% of the respondents considered nuclear power generation to be a cause of global warming. Therefore, it is important to investigate why a wide range of people lack the awareness that nuclear power generation is an effective means of preventing global warming and why approximately 50% of people think that nuclear power generation is a cause of global warming. In this research, it was investigated why people think that nuclear power generation is a cause of global warming. Factor analysis method was applied to data obtained from survey at Kansai area in Japan. Using the survey results, people’s awareness structure was analyzed to determine factors behind people’s perception that nuclear power generation is a cause of global warming and to identify ideas preventing people from recognizing nuclear power generation, which emits no carbon dioxide during power generation, as a means of preventing global warming. As a result, the misunderstanding, the thermal discharge and radioactive material etc. produced from a nuclear power plant promotes global warming, has influenced on this issue. It has become evident that behind such misunderstanding is a negative image of nuclear power. This negative image is a factor to decrease the evaluation that nuclear power is useful for preventing global warming regardless of the presence of the misunderstanding. It is believed that the negative image of nuclear power does not lead to direct association of nuclear power generation and global warming, but by the fear that the accident of the nuclear plant brings the environmental destruction, people evaluate that nuclear power generation is not effective for preventing global warming without grounds. Especially, the tendency is very strong in young people.


Author(s):  
Leslie Richardson ◽  
Bruce Peacock

Economics plays an important role not only in the management of national parks in developed countries, but also in demonstrating the contribution of these areas to societal well-being. The beneficial effect of park tourism on jobs and economic activity in communities near these protected areas has at times been a factor in their establishment. These economic impacts continue to be highlighted as a way to demonstrate the benefit and return on investment of national parks to local economies. However, the economic values supported by national parks extend far beyond local economic benefits. Parks provide unique recreation opportunities, health benefits, preservation of wildlife and habitat, and a wide range of ecosystem services that the public assigns an economic value to. In addition, value is derived from the existence of national parks and their preservation for future generations. These nonmarket benefits can be difficult to quantify, but they are essential for understanding and communicating the economic importance of parks. Economic methods used to estimate these values have been refined and tested for nearly seven decades, and they have come a long way in helping to elucidate the extent of the nonmarket benefits of protected areas. In many developed countries, national parks have regulations and policies that outline a framework for the consideration of economic values in decision-making contexts. For instance, large oil spills in the United States, such as the Exxon Valdez spill of 1989 and the Deepwater Horizon spill of 2010, highlighted the need to better understand public values for affected park resources, leading to the extensive use of nonmarket values in natural resource damage assessments. Of course, rules and enforcement issues vary widely across countries, and the potential for economics to inform the day-to-day operations of national parks is much broader than what is currently outlined in such policies. While economics is only one piece of the puzzle in managing national parks, it provides a valuable tool for evaluating resource tradeoffs and for incorporating public preferences into the decision-making process, leading to greater transparency and assurance that national parks are managed for the benefit of society. Understanding the full extent of the economic benefits supported by national parks helps to further the mission of these protected areas in developed countries.


Author(s):  
Oksana M. Makhalina ◽  
◽  
Viktor N. Makhalin ◽  

An issue of the population poverty is one of the most urgent to- day, both in Russia and around the world. The article considers the statistics of poverty in foreign countries as well as in Russia. In that rating, Russia ranks the 64th. The number of citizens falling under the category of poor in 2020 in- creased to 19.9 million people, which in relative terms is 13.5% of the country’s population. The causes of poverty are revealed, the sequence, forms and methods of overcoming poverty in Russia are formulated on the basis of foreign experi- ence in combating poverty. The decline in the income of the Russian popula- tion according to Rosstat in the 2nd quarter of 2020 in annual terms was 8%. GDP declined by 8%, while Canada’s GDP – 13.5%, Germany – 11.7%, and the United States – 9.5%. It is because since the beginning of the pandemic, many developed countries have implemented large-scale material support for the population. The article analyzes a variety of specific ways and methods of combating poverty in the United States, Great Britain, Spain, India, Finland and other countries. Also it presents results of the experiment with application of the method of using unconditional income, support of the population of the Neth- erlands, Canada, Mongolia, Iran, Kenya, and Germany. The article presents the experience of supporting the population in Russia, where that activity was focused on supporting the families with children. The results prove that such a support option cannot be called large-scale and effec- tive, since, as summing, the real incomes of citizens, unlike in other countries, oddly enough, decreased. Poverty and unemployment continue to grow in the context of the current pandemic. Therefore the conclusion contains proposals on how to overcome the poverty and unemployment in our country.


2020 ◽  
Author(s):  
li huang ◽  
mi zhou

Abstract Background Sanitation issues have aroused widespread concern around the world, and scholars began research in this area as early as the 1920s. After decades of development, there is a great amount of research on this topic, and the body of research continues to grow rapidly. Methods Based on the Web of Science Core Collection databases from 1990–2019, this paper applies the bibliometric method to analyze the research characteristics and developments of scientific publications about sanitation. Visualized knowledge mapping is employed to investigate development status, scientific collaboration, involved disciplines, research hotspots and emerging trends of this field. Results The breadth and depth of sanitation studies has improved significantly as the number of related publications increases rapidly in the 21st century. The strength of developed countries is greater than that of developing countries; the comprehensive strength of the United States ranks first in the field, followed by England and Switzerland. This field is a highly interdisciplinary field that covers a wide range of interests, and institutional collaboration is increasing in this field. Keyword clustering analysis shows that the main research topics in the domain of sanitation could be summarized as: (a) drinking water; (b) sustainability; (c) biofilm; (d) epidemiology; and (e) WaSH. Meanwhile, keyword bursts analysis showed that the new research hotspots and research frontiers mainly concentrated on: (a) Sustainable development of sanitation services adapting to climate change; (b) Main determinants affecting child malnutrition; (c) Multinational research and model innovation; and (d) Evaluations on various aspects of performance. Conclusions Through in-depth analysis of sanitation research, this paper provides a better understanding of trends that have emerged over the past 30 years, and can serve as a reference for future research.


Author(s):  
Timur Ishcheikin ◽  
Rostyslav Kryvchun

In modern conditions of market management, there is a constant increase in competition among producers of goods and services for the best conditions for production and marketing of products. And more competitive enterprises are those whose products and services meet the needs of consumers and their expectations to a greater extent. The competitiveness of products, first of all, depends on the effective management of the operating system of the enterprise. Therefore, the study of enterprise operating system management becomes relevant in the modern competitive environment and market conditions of management. Effective management of the operating system will provide the company with opportunities to improve product quality, reduce its cost, increase labor productivity and, as a result, strengthen its competitors ' position in the market. An example of effective management of the operating system of enterprises is one of the most developed countries in the world - Japan, which today is ahead of the United States in terms of quality, competitiveness and quantity of manufactured products in most industrial sectors. The merit of this is primarily effective operational management. Operational management is one of the three fundamental functions of an organization, the main goal of which is the production of consumer products. Its main feature is the purposeful solution of the main production tasks that are strategically necessary for the organization. In the article the essence of the concepts of operation, enterprise operating system, and operating system management is highlighted. The article systematizes the views of scientists on the concepts of operation, enterprise operating system and operating system management. Various scientific and theoretical views on the concept of operational management are studied. Various scientific methods of managing the enterprise's operating system in accordance with the scope of use are described. Criteria for evaluating the effectiveness of operating system management are defined. Operating systems are classified into functional blocks. The definition of enterprise operating system management as a constant continuous process of planning, organizing and controlling the transformation of material resources into a final product or service aimed at meeting the needs of the end user is proposed.


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