ELUCIDATION OF THE ACTUAL STATE ON THE FLOOD IN THE UPSTREAM PART OF THE KUMA RIVER DURING THE HEAVY RAIN IN JULY 2020

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.

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STUDY OF MOVEMENTS MOBILITY-IMPAIRED POPULATION GROUPS IN PEDESTRIAN ZONES OF THE STREET-ROAD NETWORK (in the example of city of Kiev)

International scientific journal Internauka ◽

10.25313/2520-2057-2020-16-6394 ◽

2017 ◽

Author(s):

Oleksandra Cherednichenko ◽

Keyword(s):

European Union ◽

Comparative Analysis ◽

Road Network ◽

Actual State ◽

The European Union ◽

Regulatory Requirements ◽

Population Groups ◽

The Road ◽

Mobility Impaired

The results of the study of the main elements of unobstructed space are presented and the compliance of the actual state with the regulatory requirements of measures to ensure a safe, comfortable, accessible and informative pedestrian zone of the road network is analyzed. A comparative analysis of the main regulatory requirements for access ramps on the legislation of Ukraine and the European Union is carried out.

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Transports en solution et en suspension par la Garonne supérieure. Solute and particulate transports by the upstream part of the Garonne river

Sciences Géologiques Bulletin ◽

10.3406/sgeol.1986.1720 ◽

1986 ◽

Vol 39 (1) ◽

pp. 79-98 ◽

Cited By ~ 21

Author(s):

J.L. Probst ◽

Abdel Bazerbachi

Keyword(s):

Garonne River ◽

Upstream Part

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DISTRIBUIÇÃO ESPAÇO-TEMPORAL DOS DESASTRES HIDROMETEOROLÓGICOS NA MICRORREGIÃO PLUVIOMÉTRICAMENTE HOMOGÊNEA DO LITORAL PARAIBANO

Revista da Casa da Geografia de Sobral (RCGS) ◽

10.35701/rcgs.v21n2.534 ◽

2019 ◽

Vol 21 (2) ◽

pp. 467-476

Author(s):

Wanessa Janinne Eloy Da Silva ◽

Maressa Oliveira Lopes Araújo ◽

Marcelo De Oliveira Moura

Keyword(s):

Flash Flood ◽

Temporal Distribution ◽

Heavy Rain ◽

Emergency Situations

O presente trabalho tem por objetivo analisar a distribuição espaço-temporal dos reconhecimentos de Situação de Emergência associados à dinâmica hidrometeorológica na microrregião pluviometricamente homogênea do Litoral paraibano, durante o período de 2003 a 2016. Para isso, foram utilizados dados adquiridos no site do Ministério da Integração Nacional, encontrados na página da Secretaria Nacional de Proteção e Defesa Civil, conforme reconhecimentos disponibilizados através de portarias. Como resultados principais, constatou-se um total de 29 reconhecimentos, em que 51,7% corresponde a enchentes; 20,7% a chuvas intensas; 24,2% correspondente a enxurradas e 3,4% a inundações. Considera-se que os resultados obtidos tiveram um cunho mais descritivo, necessitando assim de estudos mais avançados sobre a temática.Palavras chave: Litoral Paraibano, desastres hidrometeorológicos, situação de emergência. ABSTRACTThe present work has for objective analyze the space-temporal distribution of the emergency situations recognizements associated to the hydrometeorological dynamic on the pluviometrically homogenius microregion of the coast of Paraíba, during the period of 2003 to 2016. For that, data were used acquired from the Ministério da Integração Nacional’s site, found on the Secretaria Nacional de Proteção e Defesa Civil’s page, conform available recognizements through ordinances. As main results, a total of 29 recognizements were found, in which 51,7% corresponds to floods; 20,7% to heavy rain; 24,2% corresponding to flash flood and 3,4% to inundations. It’s considered that the obtained results have a descriptive label, needing then advanced studies about the theme.Keywords: Coast of Paraiba, hydrometeorlogical disasters, emergency situations. RESUMENEste documento tiene como objetivo analizar la distribución espacio-temporal de los reconocimientos de situaciones de emergencia com la dinâmica hidrometeorológica em la microrregión de lluvia homogénea de la costa paraibana, de 2003 a 2016. Para este propósito, se utilizaron los datos adquiridos del sitio web del Ministerio de Salud. Integración nacional, que se encuentra en la página de la Secretaría Nacional de Protección y Defensa Civil, como agradecimientos disponibles a través de ordenanzas. Como resultados principales, hubo un total de 29 reconocimientos, de los cuales el 51.7% correspondió a inundaciones; 20.7% a fuertes lluvias; 24.2% correspondientes a enxurradas y 3.4% a inundaciones. Se considera que los resultados obtenidos tuvieron una naturaleza más descriptiva, por lo que requirieron estúdios más avanzados sobre el tema.Palabras clave: Costa de Paraiba, desastres hidrometeorológicos, situación de emergencia.

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Comparative Assessment of Poverty Indicators in the European Part of the CIS and the European Union as a Social Criterion of Economic Security

Economics and Management ◽

10.35854/1998-1627-2020-9-924-939 ◽

2020 ◽

Vol 26 (9) ◽

pp. 924-939

Author(s):

V. A. Tsvetkov ◽

K. Kh. Zoidov ◽

K. S. Yankauskas ◽

Sh. Kobil

Keyword(s):

European Union ◽

Comparative Analysis ◽

Poverty Reduction ◽

Economic Security ◽

Actual State ◽

The European Union ◽

Poverty Dynamics ◽

Subsistence Level ◽

Strategic Objectives ◽

Poverty Indicators

The presented study comparatively analyzes indicators of the level of poverty and social inequality in Belarus, Ukraine, Moldova, and the European Union (EU) as a criterion of national economic security.Aim. The study aims to examine existing approaches to determining the level of poverty and its dynamics and to consider suggestions for improving this methodology.Tasks. The authors examine and comparatively analyze approaches and methods for determining the level of poverty and its dynamics in the European Union and the CIS countries that are not members of the Eurasian Economic Union (EAEU).Methods. This study uses the methods of systems analysis, evolutionary-institutional theory, and historical approach.Results. Determining the level of poverty based on the number of citizens with incomes below the subsistence level can lead to misrepresentation of the actual state of this phenomenon. Calculation of poverty indicators based on consumer spending provides more accurate data on the level of poverty in a country where a significant share of the population’s income is generated by remittances from individuals living abroad, which are not reflected in official income statistics. A comparative analysis of poverty dynamics shows that in 2013 the level of poverty in all four examined countries decreased compared to 2006. Poverty dynamics in Russia and Belarus is more synchronized than in Ukraine and Moldova. A common methodology for calculating the level of poverty in all EU countries makes it possible to conduct a more thorough comparative analysis of poverty dynamics and to formulate more accurate recommendations in the field of anti-poverty policies. Based on the identified poverty dynamics in the EU and Russia, it is highly possible that strategic objectives on poverty reduction in the European Union and Russia will not be completed.Conclusions. To exclude the possibility of interested authorities influencing the dynamics of the poverty indicator by changing its threshold values depending on the current economic or political situation, it is necessary to switch to comprehensive assessment of this indicator in Russia. For comparative cross-country data analysis, it is advisable to consider the possibility of creating a Eurasian Statistics Service within the EAEU that would collect statistics and standardize statistical methods among the EAEU member states.

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