scholarly journals Forms of democratic civilian control over the defense forces of Ukraine

2021 ◽  
pp. 209-212
Author(s):  
D.O. Degtyarev
Keyword(s):  
Legal Status ◽  
Public Information ◽  
Internal Audit ◽  
Actual State ◽  
Sociological Research ◽  
Civilian Control ◽  
Judicial Control ◽  
Commissions Of Inquiry ◽  
Integral Element ◽  
Controlled Object

The purpose of the article is to define the concept and types of forms of democratic civilian control over the defense forces. Three aspects are identified in which the forms of democratic civilian control over the defense forces can be considered: 1) the activity aspect, according to which the form of control acts as a complex of actions of its subjects; 2) the analytical aspect, according to which the form of control has its integral element of collecting, highlighting information and data on the controlled object, comparing them with each other, de-termining the patterns and trends inherent in the functioning of the controlled object, modeling the state of the controlled object in the future, depending on the applied management decisions; 3) the organizational aspect, according to which the form of control is a way of organizing the activity of the subjects of control and the con-nections between them. Each of these aspects of the form of control is necessary for the effective implementation of control activities. The definitions of the forms of democratic civilian control over the defense forces as united by a single goal, carried out in accordance with the powers of the subjects of control defined in the acts of military legislation, are formulated for a complex of organizational and analytical measures aimed at achieving the goal of control.It was found that the forms of democratic civilian control over the defense forces should be attributed to the pub-lication of public information, the activities of temporary commissions of inquiry, internal audit, external financial control (audit), judicial control, scientific and applied (for example, sociological) research aimed at determining the actual state of control objects. The validity of classifying official investigations, inquiries and pre-trial investigations forms of democratic civil control raises doubts, taking into account the provisions of paragraph 2 of part 1 of arti-cle 1 of the Law of Ukraine “On National Security of Ukraine”, which defines an exhaustive list of types of control.An analysis of the essence and features of the forms of democratic civilian control over the defense forces allows us to make sure that these forms are inherently connected with the content of this control and are determined by the legal status of its subjects. At the same time, the forms of control can be classified by content, by subjects, by legal consequences for objects of control, as well as by timing.

WAYS TO IMPROVE INTERNAL AUDIT OF PAYMENTS TO EMPLOYEES

2017 ◽  
Author(s):  
Natalia Ivanova ◽  
◽  
Svitlana Mykhailovyna ◽  
Olena Matros ◽  
◽  
...  
Keyword(s):  
Labor Productivity ◽  
Information Technologies ◽  
Internal Audit ◽  
Employee Benefits ◽  
Actual State ◽  
High Quality ◽  
Employee Benefit ◽  
Productivity Indicators ◽  
State Of Affairs ◽  
Practical Recommendations

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.

Investigating judge as a new figure in the Kyrgyz Republic criminal procedure

2020 ◽  
Vol 2020 (3) ◽  
pp. 140-147
Author(s):  
Sof'ya Shestakova ◽  
Uulzhan Imanalieva
Keyword(s):  
Criminal Procedure ◽  
Comparative Perspective ◽  
Kyrgyz Republic ◽  
Trial Procedure ◽  
Judicial Control ◽  
Legal Model ◽  
Integral Element ◽  
The Right ◽  
Conceptual Foundations ◽  
Former Soviet Republics

The article iis devoted to the research of the institution of investigative judge introduced into the criminal procedure of the Kyrgyz Republic in 2019. The authors analyze the conceptual foundations of this institution, its procedural significance, as well as the legal model under Kyrgyz legislation in its comparative perspective with the legislation of Germany and some former Soviet republics. Two main achievements: the organizational and functional isolation of an investigating judge during the criminal procedure and granting them the power of deposition are seen by the authors as advantages of the Kyrgyz model of the institution of an investigative judge. The former is aimed at guaranteeing the objectivity, impartiality and neutrality of the judge considering the case on the merits, who is discharged judicial control in pre-trial procedure nowadays. The latter is aimed at implementing for the prosecution and defense the right to be equal parties of procedural opportunities to participate in evidence as an integral element of the adversarial principle.

A Turning Point in the History of Polish Socialism and its Attitude Towards the Jewish Question

2004 ◽  
pp. 111-129
Author(s):  
Moshe Mishkinsky
Keyword(s):  
Turning Point ◽  
Legal Status ◽  
Jewish Question ◽  
Eastern European ◽  
Polish Society ◽  
History Of ◽  
Integral Element ◽  
The Subject ◽  
The 19Th Century ◽  
The Impact

This chapter describes a turning point in the history of Polish Socialism and its attitude towards the Jewish Question. In dealing with the concept of the Jewish Question, the intention is not, as is often the case, to dwell solely upon the legal status of Jews (emancipation) but to view the problems of Jewish existence in their diversity. According to one view, the dependence upon non Jewish society represents an integral element or, even a determinant, in these problems. In the context of Polish–Jewish relations from the historical perspective of the last hundred years, one may discern six aspects of the subject. These include the development of Socialist thought in its different versions as regards the Jews; the influence of the gradual growth and development of the emerging working class in Polish society; the influence of the relatively large involvement of Jews within the Socialist Labour Movement; the impact of the new processes which matured in the last quarter of the 19th century on the life of Eastern European Jewry in general, and on the Polish–Jewish area in particular; the growth alongside each other, but also in conflict, of two political and ideological movements — Polish Socialism and Jewish labour Socialism; and the tension between the Socialist and the national elements which was common to both yet different in its concrete content.

Long transition in Mali may endanger wider stability

2020 ◽  
Keyword(s):  
Legal Status ◽  
International Community ◽  
Political Transition ◽  
National Committee ◽  
Civilian Control ◽  
Content Type ◽  
Reasonable Time ◽  
The North ◽  
The People

Significance The new junta, the National Committee for the Salvation of the People (CNSP), is promising elections within a "reasonable time" and a return to civilian control, but has not issued a timeline. The opposition June 5 Movement-Rally of Patriotic Forces (M5-RFP) yesterday said it was willing to work with the new junta on a political transition. Impacts It is unlikely that the international community will insist on Keita’s return; new elections are more probable. The coup could trigger aid suspensions, throwing the legal status of external security deployments, including the UN’s, into question. If insecurity in the north and centre spreads to the more populous south, it will exacerbate Mali's potential to destabilise neighbours.

Współuczestnictwo procesowe współwłaścicieli w sprawach o uzgodnienie treści księgi wieczystej z rzeczywistym stanem prawnym (art. 10 u.k.w.h.)

2018 ◽  
Vol 75 ◽  
pp. 167-187
Author(s):  
Piotr Rylski
Keyword(s):  
Legal Status ◽  
Actual State ◽  
Practical Implications

In the article, the author discusses the debatable issue of procedural joint participation in matters concerning the reconciliation of the contents of the land and mortgage register with the actual state and legal status. He points to a discrepancy in jurisprudence and doctrine. In particular, the author considers whether the so-called necessary joint participation takes place here. In his analysis, the author uses the concept of joint participation in declaratory actions created by Professor Maria Jędrzejewska. The practical implications of adopting this concept were also discussed.

scholarly journals IT ASPECTS OF MUSEUM OPERATIONS

Muzealnictwo ◽  
2020 ◽  
Vol 61 ◽  
pp. 21-26
Author(s):  
Rafał Golat
Keyword(s):  
Legal Status ◽  
Computer Software ◽  
Public Information ◽  
The Internet ◽  
Technological Environment ◽  
Legal Provisions ◽  
Personal Rights ◽  
Use Of The Internet ◽  
Public Museums ◽  
Database Protection

In the current technological environment, operation of every institution, museum included, requires the use of IT networks, among them the internet. This results from the fact that museums have their respective websites and web addresses. Regardless of the technological aspects, the use of the internet by museums has to bear in mind legal requirements resulting in particular from the Act on Access to Public Information, this including the BIP page, namely that of the Bulletin of Public Information that allows to provide access to this kind of information within the range as defined in the above Act. The requirements of the accessibility of digital websites of public museums taking into account the needs of disabled citizens is specified by the Act on Accessibility of the Websites and Mobile Applications of Public Sector Bodies. Some of the provisions of the Act with respect to websites published before 23 September 2018 will come into force as of 23 September 2020. In the discussed context it also legal provisions related to IT assets that are of importance; these contain computer software and electronic databases. The legal status of these assets is specified in the provisions of the Act on Copyright and Related Rights (see its Arts. 3 and 7) as well as of the Act on Database Protection. Apart from the above, which, however, do not exhaust the whole range of the topic-related issues, it is also important to tackle the question of the digitizing of the assets (collections) that museums have at their disposal, in particular museum objects and images of people that constitute personal rights, which are digitized and disseminated online. Apart from the Act on Museums, particularly its Art. 25a, it is the Act on Copyright and Related Rights as well as the Civil Code that through the general provisions on the protection of personal rights, these also including images of people, give the prescriptive context to the problem.

scholarly journals Current state of legal provision of notarial activity in Ukraine: theoretical and legal dimension

2021 ◽  
Vol 66 ◽  
pp. 261-265
Author(s):  
А. А. Margina
Keyword(s):  
Legal System ◽  
Organizational Support ◽  
Turning Point ◽  
Legal Status ◽  
Secondary Level ◽  
Legal Regulation ◽  
Actual State ◽  
Record Keeping ◽  
Current State ◽  
High Level

The author analyzes the provisions of normative legal acts regulating notarial activity, on the basis of which the theoretical and legal regularities of the current state of legal support of notarial activity in Ukraine are established. It is noted that Ukraine's affiliation to the legal system of the Romano-Germanic type, and the system of notaries - to the notary of the Latin type testifies to the principle of its proper legal support, inadmissibility of gaps, conflicts in this area. Today, notarial activity is a legally regulated activity in Ukraine, which has developed evolutionarily, was formed under the influence of the above factors and is currently in a state of improvement and strengthening. However, constant changes in the legal support of notarial activities in Ukraine indicate the imperfection (or even lack) of clear scientifically sound conceptual approaches to the legal support of notarial activities. It is proved that the turning point in the formation of the legal support of notarial activity in Ukraine was the adoption of the Law of Ukraine "On Notaries" (1993), which laid the foundation for the development of the domestic system of notaries and notarial activities. This legislative act remains in force today, but its content has undergone significant changes, which is reflected in the legal support of notarial activities. Despite the lack of officially established conceptual documents that would relate to the development of legal support for notarial activities in Ukraine, the author tried to establish and summarize the actual state of such legal support on the basis of existing legal support, which is presented in the form of the following components: 1) objects of notarial activity; 2) legal consolidation of tasks assigned to the notary, which are defined as a range of responsibilities performed by the subjects of notarial activity; 3) consolidation of the legal status of the notary, within which the rights and obligations granted or assigned to the notary have been legally defined in order to ensure the performance of the tasks specified by law; 4) legal regulation of the procedural order of notarial activity, which is presented mainly at the secondary level; 5) legal consolidation of the organizational support of notarial activity concerning the rules of notarial record keeping, the activity of the High Qualification Commission of Notaries, the rules of ethical conduct of notaries, etc. It is concluded that the high level of variability of legal support of notarial activity in Ukraine is a consequence of the lack of a unified concept of development of legal support of the notary system and notarial activity in Ukraine.

scholarly journals Analisis Pengaruh Keterbukaan dan Audit Internal Terhadap Penerapan Good Corporate Governance Pada Perusahaan Daerah Air Minum (PDAM) Tirta Sakti Kerinci Tahun 2017

2018 ◽  
Vol 9 (1) ◽  
pp. 17
Author(s):  
Maryanto Maryanto
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Information Disclosure ◽  
Public Information ◽  
Internal Audit ◽  
Sampling Technique ◽  
Good Corporate Governance ◽  
Disclosure Of Information ◽  
The Government ◽  
A Company

Disclosure of information is an openness and honesty of information within a company that the government is responsible for its trusting resources in accordance with the laws and regulations in order to know openly the circumstances of a company based on the consideration that everyone has the right to know openly and thorough information. Disclosure of information and internal audit is an important factor in the implementation of good corporate governance. This study aims to determine the effect of information disclosure and internal audit on the implementation of good corporate governance in water utility company PDAM Tirta Sakti Kerinci Year 2017. Population and sample in this study are internal auditors who are in the Division of Internal Control Unit (SPI) working on PDAM Tirta Sakti Kerinci samples taken as many as 12 people. The sample in this research use purposive sampling technique. Based on the research that the authors do, show that There is a significant influence between the Public Information Disclosure Against the Application of Good Corporate Governance in Regional Water Company PDAM Tirta Sakti Key words: Information Disclosure. internal audit and Good Corporate Governance

scholarly journals MAIN ASPECTS OF QUALITY CONTROL OF INTERNAL AUDIT OF ENTERPRISES

2021 ◽  
Author(s):  
Hanna Datsenko
Keyword(s):  
Quality Control ◽  
Audit Quality ◽  
Internal Audit ◽  
Internal Quality Control ◽  
Internal Quality ◽  
Actual State ◽  
Internal Auditor ◽  
Efficient Operation ◽  
Research Results ◽  
Industrial Enterprises

The problem of internal audit quality control is extremely relevant for domestic industrial enterprises. This trend is explained by the fact that auditors as a result of the audit may come to an inaccurate conclusion and present erroneous results. The research results proposed in the works of scientists bring significant achievements in the study of current issues of internal audit and their impact on the activities of enterprises. However, the issues of assessing the main aspects of quality control of internal audit of enterprises are not exhaustive and need further study. The aim of the article lies in the importance of quality control of internal audit of industrial enterprises as a basis for its effective and efficient operation as a whole. It is proved that an important stage of internal audit is the process of reporting on the results of internal auditors during the study of the actual state of the enterprise, according to which the internal auditor must establish the significance of the identified deficiencies. It is established that the assessment of control over the results of internal audit is carried out in order to ensure the senior management of the enterprise in obtaining quality services provided to the company by internal audit. It is investigated that the quality control of the conducted internal audit can be determined by testing in two areas: verification of compliance with existing regulations of audit procedures; detection of errors in the activities of structural units or in processes that were not prevented by the audit system. The aspects that should include the assessment of quality control of internal audit are identified. The characteristics of the internal quality control of internal audit, which are based on internal and external evaluation, are highlighted. The importance of monitoring the follow-up after the internal quality control of internal audit is proved. According to the research results, it is proved that an effective internal audit helps to solve problems related to the formation of a scientifically sound system of management decisions based on reliable information and timely optimal proposals for further measures to develop an industrial enterprise not only now but also in the long run.

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