scholarly journals Theoretical Aspects of Night Audit at Hotel Enterprises

2021 ◽  
Vol 26 (1) ◽  
pp. 98-102
Author(s):  
Natalia Mikhailova ◽  
◽  
Olga Volodko ◽  
Svitlana Rybakova ◽  
◽  
...  
Keyword(s):  
Internal Control ◽  
Hotel Industry ◽  
Internal Audit ◽  
Practical Significance ◽  
State Enterprise ◽  
Commercial Activities ◽  
General Scientific ◽  
The Right ◽  
Audit Technology ◽  
And Control

Introduction. Hotels are luggage and service enterprises. To make the right management decisions and increase profits hospitality enterprises must have accurate, timely, and truthful information on the issues of commercial activities. The most effective way to obtain this information is possible when conducting a regular external audit. It is the quality of the current audit that determines the financial position of the state enterprise. Night audit is one of the areas of internal audit of hotel enterprises, aimed at ensuring the safety of assets, verifying the reliability of accounting information, improving the efficiency of operations, and their compliance with enterprise policy. Night audit is of particular importance for managers and owners of hotel enterprises, as it helps to assess the implementation of the objectives of production and economic activity. Purpose. The purpose of the article is to study the theoretical aspects of night auditing in the hotel industry. Methodology of research. The achievement of this goal was carried out with the help of general scientific and applied research methods, in particular: methods of scientific abstraction - to substantiate the essence and significance of night audit as an aspect of internal control in the hotel industry; methods of logical generalization - to determine the main tasks of the night audit; methods of systematization, detailing and grouping - to consider the methods and basic functions of night auditing. Results. Analyzing and systematizing the scientific works of many scientists, the essence, purpose, and tasks of night audit were determined, the technology and methods of night audit of the hotel were considered, the main competencies of night auditor in the process of control operations were clarified. Conclusions. The practical significance of the obtained results is to determine the need to introduce the practice of night audit as a full-fledged type of control. The scientific novelty of the research results is the deepening of the theoretical foundations of night audit technology to improve the accounting and control support of the management system of the hotel industry. Further research will focus on the detailed implementation of night audit automation in hotel activity.

THE IDEA OF «COMMUNITY» IN THE GOVERNMENT CONCEPTS OF GALICIA OF THE XIX – BEGINNING OF THE XX CENTURY

2019 ◽  
pp. 15-21
Author(s):  
Liubomyr Ilyn
Keyword(s):  
Nineteenth Century ◽  
19Th Century ◽  
Practical Significance ◽  
Distinctive Features ◽  
Legal Studies ◽  
Legal Principle ◽  
General Scientific ◽  
The Government ◽  
The Right ◽  
The 19Th Century

Purpose. The purpose of the article is to analyze and systematize the views of social and political thinkers of Galicia in the 19th - beginning of the 20th centuries. on the right and manner of organizing a nation-state as a cathedral. Method. The methodology includes a set of general scientific, special legal, special historical and philosophical methods of scientific knowledge, as well as the principles of objectivity, historicism, systematic and comprehensive. The problem-chronological approach made it possible to identify the main stages of the evolution of the content of the idea of catholicity in Galicia's legal thought of the 19th century. Results. It is established that the idea of catholicity, which was borrowed from church terminology, during the nineteenth century. acquired clear legal and philosophical features that turned it into an effective principle of achieving state unity and integrity. For the Ukrainian statesmen of the 19th century. the idea of catholicity became fundamental in view of the separation of Ukrainians between the Russian and Austro-Hungarian empires. The idea of unity of Ukrainians of Galicia and the Dnieper region, formulated for the first time by the members of the Russian Trinity, underwent a long evolution and received theoretical reflection in the work of Bachynsky's «Ukraine irredenta». It is established that catholicity should be understood as a legal principle, according to which decisions are made in dialogue, by consensus, and thus able to satisfy the absolute majority of citizens of the state. For Galician Ukrainians, the principle of unity in the nineteenth century. implemented through the prism of «state» and «international» approaches. Scientific novelty. The main stages of formation and development of the idea of catholicity in the views of social and political figures of Halychyna of the XIX – beginning of the XX centuries are highlighted in the work. and highlighting the distinctive features of «national statehood» that they promoted and understood as possible in the process of unification of Ukrainian lands into one state. Practical significance. The results of the study can be used in further historical and legal studies, preparation of special courses.

Legal views of E. Olesnytsky

2020 ◽  
pp. 39-48
Author(s):  
Liubomyr Ilyn
Keyword(s):  
Legal Protection ◽  
Legal Culture ◽  
Political Activity ◽  
Practical Significance ◽  
Comparative Approach ◽  
Public Interests ◽  
Cooperative Movement ◽  
Special Scientific ◽  
General Scientific ◽  
The Right

Purpose. The purpose of the study is to analyze the legal and state views of E. Olesnytsky, in particular his assessment of imperial law, as well as practical activities as a lawyer and one of the initiators of the cooperative movement in Galicia in the early twentieth century. Methods. The methodological basis of the study was a set of general scientific, special scientific and philosophical methods, as well as the principles of historicism. The key was the biographical method and the comparative approach, which allowed to reveal the peculiarities of the formation of legal views of E. Olesnytsky. Findings. It is established that through the prism of the analysis of political and legal views of E. Olesnytsky it is possible not only to trace the level of legal culture, social and political activity of the population of Galicia, but also to determine the practical content of imperial legislation. The influence of I. Franko and socialist ideas in general on the legal views of E. Olesnytsky, who was one of the founders of the «Сhasopys Рravnycha», actively analyzed the imperial regional legislation for expediency, rationality and compliance with public interests. This work was key in raising the level of legal culture of the population, and after 1891 it was supplemented by the legal activity of E. Olesnytsky. Among the regional legislation, the lawyer's special attention was drawn to the right of propination, which gave large landowners a monopoly on the production and sale of alcohol. After 1901, E. Olesnytsky focused on the development and popularization of the cooperative movement in Galicia, including the legal protection of producers and sellers of agricultural products. Originality. The directions of E. Olesnytsky's professional and professional interests in the field of economic and financial law of Austria-Hungary, advocacy and organization of the cooperative movement are determined. Practical significance. The results of the study can be used in further historical and legal research, preparation of special courses.

scholarly journals Accounting for non-current assets in budgetary institutions: problems and solutions

Ekonomika APK ◽  
2020 ◽  
Vol 314 (12) ◽  
pp. 22-28
Author(s):  
Mykhailo Prodanchuk ◽  
Yuliia Bezdushna
Keyword(s):  
Information Technology ◽  
Internal Control ◽  
International Standards ◽  
Practical Significance ◽  
Accounting System ◽  
Basic Principles ◽  
Scientific Methods ◽  
Budgetary Institutions ◽  
Problems And Solutions ◽  
General Scientific

The purpose of the article is to identify problematic aspects of accounting for non-current assets and to suggest their solutions using information technology and documentation. Research methods. The methodological basis of the study is a systematic approach to the study of the processes of reflection of non-current assets in the accounting of budgetary institutions. The epistemological method is used to clarify and deepen the meaning of the concept of "non-current assets". Analysis, synthesis, induction, deduction, abstraction, idealization and generalization, as general scientific methods of cognition, are used to develop the basic principles of the theory, methodology and organization of accounting for non-current assets. Bibliographic and bibliometric types of analysis provided identification of trends in the theory and methodology of accounting, as well as problematic aspects of non-current assets. The method of formalization made it possible to make suggestions on how to solve the problematic aspects of accounting for non-current assets. Research results. Identifying of problematic aspects in the accounting for non-current assets of budgetary institutions allowed to offer options for their solution, which will deepen the informativeness of accounting and reporting data and ensure their accuracy, reliability and comparability. Improving the accounting aspects of the reflection of non-current assets will also help increase the effectiveness of internal control (including inventory), and thus their management in budgetary institutions. Scientific novelty. Theoretical and practical provisions for accounting for non-current assets of budgetary institutions are improved. Ways to improve the accounting and internal control of non-current assets for the needs of management in budgetary institutions are proposed. Practical significance. In order to bring the national accounting system in line with international standards and in accordance with the needs of management, it is proposed to improve the reflection in the accounting of non-current assets of budgetary institutions through the use of information technology and documentation. Refs.: 11.

scholarly journals The Efficiency of Applying the Internal Control Components Based on COSO Framework to Transparently Carry out Tasks and Services, Ensure Integrity and Enhance Quality and Efficiency: Case Study - The Greater Amman Municipality

2020 ◽  
Vol 11 (2) ◽  
pp. 371
Author(s):  
Ola Muhammad Khersiat
Keyword(s):  
Internal Control ◽  
Positive Impact ◽  
Internal Audit ◽  
Independent Study ◽  
Control Environment ◽  
Communications Systems ◽  
Control Procedures ◽  
And Control

This study aimed to measure the efficiency of employing the internal control components based on COSO framework to transparently carry out tasks and services, ensure integrity and enhance quality and efficiency, so as to contribute to promoting the adoption of internal control components based on the COSO framework, applying them and analyzing their efficiency in performing tasks transparently, ensuring integrity and enhancing quality and efficiency, particularly with the Amman`s Municipality efforts to create a directorate that operates the internal control while ensuring the integrity of the proceedings, carrying out tasks and services transparently and boosting citizen's confidence in the Greater Amman Municipality resolutions. One of the main findings of the study would be in the fact that the independent study variables represented in the internal audit based on the COSO framework has a highly positive impact in performing tasks transparently to ensure integrity, boost quality and efficiency at the Greater Amman Municipality. Results show that the communications systems component was the most highly applicable, followed by the follow-up and control procedures and activities, whereas the control environment came third, followed by risks and response procedures identification and assessment, and finally came the appropriate follow-up component in the fifth place.

scholarly journals Formation of the Mechanism for Conducting Internal Audit at the Railway Transport Enterprises

2018 ◽  
Vol 7 (4.3) ◽  
pp. 593
Author(s):  
Tetiana Obydiennova ◽  
Viktoriya Chobitok ◽  
Iuliіa Dudnieva
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Railway Transport ◽  
Comprehensive Description ◽  
Information Base ◽  
External Sources ◽  
General Scientific ◽  
The Difference ◽  
Audit Information

The article deals with the issues of conducting internal audit at the railway transport enterprises. The difference between the concepts of “internal audit” and “internal control” is defined. The main principles and objectives of the internal audit, information base and main tasks are revealed. The authors’ classification of types of internal audit at the enterprises of railway transport is offered. It has been determined that for conducting internal audit at the enterprises of railway transport, it is necessary to use general scientific and special methods and techniques. The authors gave a comprehensive description and specific recommendations for their application. The goals of the internal audit department (committee) at the enterprises of railway transport are singled out separately. It is determined that during the work the internal audit department receives a lot of information from internal and external sources. The authors’ mechanism of conducting internal audit at the enterprises of railway transport is prepared.  

scholarly journals LEGAL FORMS OF CONTROL AND SUPERVISION OF STORAGE AND OF EFFECTIVE USE OF STATE PROPERTY BY PARTICIPANTS OF ECONOMIC RELATIONS

2021 ◽  
pp. 3-9
Author(s):  
V.S. Shcherbyna ◽  
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Internal Audit ◽  
The State ◽  
State Enterprise ◽  
Budget Process ◽  
Economic Relations ◽  
Business Entities ◽  
Legal Forms ◽  
Effective Use

The main legal forms of control and supervision over the preservation and effective use of state property by participants in economic relations, which are considered as one of the elements of the legal regime of state property, are studied. According to the results of the study, the following main legal forms of control and supervision over the preservation and effective use of state property by participants in economic relations are identified: a) control by authorized bodies over compliance with the contract concluded with the head of the state enterprise; head of the preservation and effective use of state property; b) control by the State Property Fund of Ukraine over the use of leased integral property complexes of state enterprises and leased state property; c) accounting and financial reporting of business entities, as well as control and supervision over their condition and reliability; d) audit of financial statements; e) state financial audit; f) internal control and internal audit in the budget process. It is noted that the current legislation does not make a clear distinction between the functions of control and supervision, especially in cases where it concerns the powers of authorized public authorities, which in accordance with Part 2 of Art. 19 of the Constitution of Ukraine are obliged to act only on the basis, within the powers and in the manner prescribed by the Constitution and laws of Ukraine.

scholarly journals Analysis and diagnostics of business risks of the company: forecasting and control of probability of bankruptcy

2020 ◽  
Vol 7 (4) ◽  
pp. 91-95
Author(s):  
Nataliya Kazakova ◽  
Marina Bobkova
Keyword(s):  
Internal Control ◽  
Business Processes ◽  
Internal Audit ◽  
Business Continuity ◽  
Financial Risks ◽  
Computer Environment ◽  
Probability Of Bankruptcy ◽  
And Control ◽  
Solvency Assessment ◽  
Analytical Tools

The article discusses the author’s methodology and analytical tools for assessing business risks and forecasting the business continuity (probability of bankruptcy) of companies with the possibility of its implementation in a computer environment. The proposed methodology consists of four stages: assessment of financial results; solvency assessment; identification, calculation and assessment of financial risks of the company's business continuity; forecasting changes in the level of risk of business continuity using the developed calculator for calculating risk factors indicators. This technique is recommended for use in audit and consulting activities to assess the continuity of the audited companies, to justify the choice of borrowing companies, bidders and traders, as well as in internal audit systems, internal control, financial control of business processes.

Supervision and control over observance of labour legislation by state labour service of Ukraine

2021 ◽  
pp. 140-146
Author(s):  
Iryna agutina
Keyword(s):  
Educational Process ◽  
Employment Protection ◽  
Practical Significance ◽  
Labor Rights ◽  
Decent Work ◽  
Labour Rights ◽  
Legitimate Interests ◽  
Labour Legislation ◽  
The Right ◽  
And Control

The purpose of the article is to investigate the role of state supervision and control over compliance with labour legislation in ensuring decent work. Methodology. The research is based on the analysis and generalization of the available practical, scientific and theoretical material and the formation of relevant conclusions. The following methods of scientific cognition were used in the research: logical-semantic, system-structural, terminological, system-functional, structural-logical, normative-dogmatic, method of generalization. Results. It is established that the effectiveness of supervision and control over compliance with labour legislation is ensured by many factors: regularity, the right choice of goal, the actual elimination of violations, the presence of clear legal regulations for control and supervision. Scientific novelty. It is established that supervision and control over observance of labour legislation is an important and necessary form of protection of labour rights, freedoms and legitimate interests of employees. With the help of this form of protection of labour rights and legitimate interests of employees, the following tasks are solved: ensuring strict implementation of regulations in the field of labour; achieving the quality of implementation of decisions; timely taking measures to eliminate identified violations; identifying positive experiences and putting them into practice. The practical significance lies in the possibility of using materials in law enforcement activities - to improve the practice of applying current legislation in the field of labor rights; educational process - in the teaching of disciplines: "Labour Law of Ukraine", "Employment Protection", "Labour Rights Protection in European Union Countries".

scholarly journals The Effect of Corporate Governance in Palestine on the Efficiency of Internal Audit: Empirical Evidence

2016 ◽  
Vol 8 (5) ◽  
pp. 124 ◽  
Author(s):  
Suhaib Tawfiq Jarrar
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Audit Quality ◽  
Internal Audit ◽  
Public Companies ◽  
Internal Auditor ◽  
The Right ◽  
The Impact

This paper comes to examine the impact of corporate governance in Palestine on the efficiency of internal audit from the reality of the listed corporations in the Palestine Exchange; [PEX]. The population of this paper consists of all the 25 listed Palestinian companies in the Palestine Exchange that have internal auditor. It also includes another 5 companies that rely on the internal audit by external companies. Hence, the number of the reviewed companies by this study is 30 companies (Palestine Exchange Market). Thereupon, 30 questionaires were distributed and retrived. However, this manuscript states a summary of the most important results. These results are explained as is shown in the following: (1) the findings of the study state that there is an effect of applying the variables of corporate governance altogether on the quality of the internal audit of the listed public companies in the Palestine Exchange. These rules are (disclosure and transparency, accountability, responsibility, justice, and independency). (2) The results of the study indicate that there is a significant effect of applying the corporate governance variables individually on the quality of the internal audit of the listed public companies in the Palestine Exchange. Thus, the effect of these variables appears contrasted respectively as the following: disclosure and transparency, justice and accountability, independency and responsibility. (3) The corporate governance represents combining the right practices and procedures which operate within the standards and rules that governed by the obligatory standards. These standards aim at ensuring that there aren’t any contradictions between the strategic goals of the company and the fuctional procedures of the administration in achieving these goals. (4) The internal audit adds value to the company through the functions that enhance its performance within corporate governance. This includes providing information to all levels of the management, evaluating the system of the internal control and the risk management, in addition to sticking the company with the principles of corporate governance. The findings of the study come up with the following recommendations: (1) the study assures the importance of applying the corporate governance principles because of their clear effect on the internal audit quality. It also recommends working efficiently on the professional development of the auditors and improving their performance through training programs, as well, encouraging them to keep up with the latest developments in the field of the auditing and other related fields. (2) It strongly recommends working on enhancing and activating the role of the board of directors and the audit committee; as well as granting them the independency. Hence, they will be able to carry out the tasks assigned to them. Consequently, they will avoid the effects that the company may be exposed to as a result of the internal weakness of the practical aspects of the principles of corporate governance; in addition to the negative impacts of this issue on the quality of the internal audit.

scholarly journals Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment

2021 ◽  
Vol 13 (12) ◽  
pp. 6691
Author(s):  
Václav Kupec ◽  
Přemysl Písař ◽  
Michal Lukáč ◽  
Gabriela Pajtinková Bartáková
Keyword(s):  
Internal Control ◽  
Small And Medium Enterprises ◽  
Internal Audit ◽  
Business Environment ◽  
Theory And Practice ◽  
Computer Assisted ◽  
Marketing Environment ◽  
International Environment ◽  
Medium Enterprises ◽  
And Control

There is a conceptual problem in the adequate application of internal audit and internal control in the real business of the marketing environment. Although both of these managerial tools are theoretically defined, they are practically interchangeable in business. This limits their application. It is therefore necessary to focus on both concepts and make the theory and practice more precise or remove any overlaps. The aim of this paper is therefore a theoretical and practical comparison of internal audit and internal control concepts in the marketing environment. To fulfil this purpose and verify the hypotheses, this paper uses computer assisted self interviewing. The research was conducted in Q1 2021 with a sample of 3052 small and medium enterprises from the international environment of the EU 27. The research conclusions show a strong correlation of the theoretical perception of the terms of internal audit and internal control. At the same time, they show a weak correlation with the audit and control tools used in practice. They also define audit as planned independent assurance (soft consultation) and control as operational managerial assurance (hard comparison). This defines and clarifies scientific theories for managerial practice, thus enhancing and increasing the efficiency of internal audits and internal control in the business environment.

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