Study on the Actual State of National Violence Victimization Through Tear Gas Grenade

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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The Reflection of Apartheidic Trauma / Traumatic Apartheid in None to Accompany Me by Nadine Gordimer

European Journal of Multidisciplinary Studies ◽

10.26417/ejms.v6i2.p328-328 ◽

2017 ◽

Vol 6 (2) ◽

pp. 328

Author(s):

Şahin KIZILTAŞ

Keyword(s):

South Africa ◽

Black People ◽

Native People ◽

Nadine Gordimer ◽

Equal Rights ◽

White People ◽

Post Colonial ◽

Violence Victimization ◽

White Settlers ◽

Almost All

The world has gone through a trauma for centuries. Almost all nations have experienced all sorts of traumatic events and feelings in this period. Among those nations, the black seem to be the most unlucky and ill-fated suffered from traumatic disasters. However, among those black nations, the natives of South Africa have been the most piteous and wretched ones. Their misfortune began in 1652 with the arrival of white colonists in the country. Since then, the oppression and persecution of white European colonists and settlers on natives increasingly continued. Those native people were displaced from the lands inherited from their ancestors a few centuries ago. They were not allowed to have equal rights with white people and to share same environment in public premises. The natives have put up resistance against the racial and colonial practices of white settlers which excluded them from all living spaces; yet, they could not manage, even they came into power in 1994. Today their exclusion and violence victimization still go on and they are still subjected to inferior treatment by (post)colonial dominant white powers. As a white intellectual and writer who had European origins, Nadine Gordimer witnessed the repression and torturing of European settlers on native people in South Africa. In her novels, she has reflected the racial discrimination practiced by white people who have considered of themselves in a superior position compared to the black. This study aims to focus on how Gordimer has reflected the trauma which the black people of South Africa have experienced as a consequence of racist practices. This will contribute to clarify and get across the real and true-life traumatic narratives of native people in the colonized countries.

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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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