scholarly journals Application of the framework method of transformation audit methodologies for ensuring sustainable deve-lopment of rural areas

Ekonomika APK ◽  
2020 ◽  
Vol 312 (10) ◽  
pp. 98-108
Author(s):  
Kateryna Melnyk
Keyword(s):  
Sustainable Development ◽  
Research Methods ◽  
Rural Areas ◽  
Structural Model ◽  
Services Quality ◽  
Practical Significance ◽  
Audit System ◽  
Modeling Methods ◽  
General Scientific ◽  
Audit Activity

The purpose of the article is to formalize an innovative approach to the transformation of audit methodology based on the application of a framework method of cognition aimed at ensuring of sustainable development of rural areas. Research methods involved the using of general scientific techniques, including: bibliographic research (to reveal existing approaches to the formation of methodological support for auditing); methods of analysis (to specify the parameters of the audit in sustainable development conditions); modeling methods (to determine the vectors and goals of sustainable development of rural areas); generalization methods (to formalize the framework method of audit methodology transformation). Research results. The article identifies innovative areas of transformation of audit methodology to ensure sustainable development of rural areas. Innovative directions of transformation of audit methodology to ensure sustainable development of rural areas are defined in the article. The special features of audit activities aimed at ensuring growth of rural with the identification of urgent strategic priorities that lie in the plane of economic, environmental and social spheres are identified. The essence of audit on rural areas is outlined, highlighting its role as a socio-economic institution, what is an organized system of norms and conceptual provisions, the implementation of which in auditing activities in total contributes to achieving the defining goal of balanced rural development. A structural model of a comprehensive audit system on rural areas has been built, which clearly shows the cycle of the mechanism of control and consultation procedures, their institutional and normative regulation and information and analytical provision based on the development of a professional approach. Scientific novelty. Improved theoretical and praxeological approaches to the methodological transformation of audit on the basis of the framework method, which is manifested in the provision of a new audit services quality. Practical significance of the obtained results is in taking into account significant changes in the audit activity itself, as well as the specifics of the state policy of ensuring sustainable development of rural areas and performing the functions of managing by authorities of rural integrated territorial communities. Tabl.: 1. Figs.: 2. Refs.: 20.

scholarly journals Institute of audit: essence and its components

Ekonomika APK ◽  
2020 ◽  
Vol 313 (11) ◽  
pp. 60-73
Author(s):  
Valerii Zhuk ◽  
Kateryna Melnyk
Keyword(s):  
Public Perception ◽  
Structural Model ◽  
Practical Significance ◽  
Theoretical Concepts ◽  
Audit System ◽  
Modeling Methods ◽  
General Scientific ◽  
Methodological Approaches ◽  
Definition Of ◽  
Economic Institution

The purpose of the article is to form the substantive essence of the concept of "audit institution" through the assessment of its compliance with the key parameters of socio-economic institutions and to develop a classification and hierarchy of its components. Research methods. General scientific techniques have been applied, including: the method of bibliographic research (to determine theoretical and methodological approaches to the disclosure and formation of the essence of the concept of “audit institution”); methods of analysis and assessment (to determine the compliance of the audit with the parameters of a socio-economic institution); modeling methods (to determine the internal structure of the audit institution, the classification and hierarchy of its components); generalization methods (to formalize the transformation of audit into an institution). Research results. The audit system was assessed for its compliance with the key parameters of the socio-economic institution. It was found that out of nine such parameters, the audit system meets five, and for four more audits as a socio-economic institution is formed. The internal components of the audit institution as a single ideological system are considered and highlighted. The classification and hierarchy of the constituent auditing institute have been developed. The expediency of using theoretical and methodological knowledge about the features, classification, hierarchy of construction in the development of programs and strategies for the development of audit has been substantiated. The structural model of the audit institution has been built and the mechanisms of its evolution have been disclosed. The definition of the category "socio-economic institution of audit" is given and its subject-functional essence is revealed. Scientific novelty. The theoretical concepts of the audit system were further developed by identifying its external correspondence with the characteristics of a socio-economic institution and the presence of an internal institutional structure with a classification and hierarchy of components characteristic of institutions. Thus, the foundations of the institutional paradigm and audit theory are formed. Practical significance. The practical significance lies in taking into account significant changes in the scientific and public perception of audit as an important socio-economic institution. Formed scientific support for the complex formation of the content of legislation, programs and strategies for the development of audit activities. The fundamental foundations of professional and public associations of auditors, the work of regulatory, educational and scientific audit institutions have been laid. Tabl.: 3. Figs.: 4. Refs.: 20.

Structural transformations of methodological tools for risk assessment in audit

Ekonomika APK ◽  
2020 ◽  
Vol 314 (12) ◽  
pp. 37-44
Author(s):  
Kateryna Melnyk
Keyword(s):  
Risk Assessment ◽  
Sustainable Development ◽  
Risk Management ◽  
Research Methods ◽  
Rural Areas ◽  
Practical Significance ◽  
Professional Activity ◽  
Professional Judgment ◽  
Acceptable Result ◽  
Audit Risk

The purpose of the article is to expand the methodological tools for assessing risk in audit by developing a risk management algorithm in accordance with the tasks of ensuring sustainable development of rural areas. Research methods. The author used general scientific and specific research methods, in particular: abstraction, induction and deduction, comparison – to study the organizational and methodological foundations for assessing audit risks; graphic – to study models and strategies for the development of risk assessment in audit; analysis and synthesis – in the process of identifying opportunities for expanding the methodological tools for risk assessment in audit. Research results. The inherent limitations that are included in the professional activity of the auditor and affect on the level of audit risk have been determined. The types and combinations of risks that are used to calculate audit risk were considered, focusing on a certain aspect of control and consulting procedures. Scientific novelty. A compromise risk as separate category has been proposed, which consists in the auditor's readiness to recognize the likelihood of misstatement of the data that make up the general information base of the audit, including structured and unstructured data obtained from various sources, which together affects the final and professional judgment of the auditor. The author schematically presents the interpretation of compromise risk in accordance with the vectors of rural development. Four levels of compromise risk management have been identified, which collectively characterize the mechanism of its management, in view of the initially specified parameters of the object of auditing, which makes it possible to form a program of corrective measures to obtain the most acceptable result. Practical significance. The results of this study are not only important theoretically, but also contributes to the transition to a new level of information management within the audit, focusing on the consulting side of the audit as a tool to achieve the goal of ensuring sustainable development. Tabl.: 1. Figs.: 1. Refs.:12.

scholarly journals Evolution of economic theories of sustainable rural development

Ekonomika APK ◽  
2020 ◽  
Vol 312 (10) ◽  
pp. 49-61
Author(s):  
Olga Khodakivska ◽  
Olena Kononenko
Keyword(s):  
Economic Growth ◽  
Sustainable Development ◽  
Rural Development ◽  
Research Methods ◽  
Rural Areas ◽  
Inclusive Development ◽  
Economic Research ◽  
Sustainable Rural Development ◽  
Economic Theories ◽  
Methodological Basis

The purpose of the article is to generalize theoretical approaches to defining the essence of balanced rural development through the prism of the evolution of theories of spatial and inclusive development and the concept of sustainable eco-socio-economic growth. Research methods. The methodological basis of the research was general scientific and economic research methods, scientific works of Ukrainian and foreign scientists on sustainable rural development and the evolution of scientific thought regarding this problem. In particular, the research used the following methods: abstract-logical (when proposing a hypothesis, making generalizations, formulating conclusions and proposals); analysis and synthesis (in the study of the evolution of theories of spatial and inclusive development and the concept of sustainable eco-socio-economic growth); induction and deduction (to study the essence of the category of balanced rural development). Research results. The evolution of the main economic theories of sustainable rural development, which, developing gradually according to the laws of dialectics, inherited the scientific developments and predictions of scientists of several generations, is revealed. Scientific novelty. Scientific approaches to the interpretation of the category "sustainable development of rural areas" were further developed, which was proposed to be understood as a process of improving the level and quality of life of the rural population, which, in turn, contributes to a variety of types of agricultural and non-agricultural activities, productive employment, diversification of incomes of rural households and filling budgets of local communities, social protection of residents, modern infrastructural development of the settlement network, preservation and enhancement of soil fertility, protection of landscapes and biological diversity. Practical significance. The study of the theories of spatial economics, inclusive growth and sustainable development can be-come in the future a scientific and methodological basis for the balanced (sustainable) development of rural areas, which will contribute to the restoration of human-centered socio-economic and ecological equilibrium in conditions of destabilizing internal and external factors. Tabl.: 1. Refs.: 48.

scholarly journals Terminological Framework for the Study of Circular Bioeconomy

2021 ◽  
Vol 8 (2) ◽  
pp. 108-116
Author(s):  
Maryna I. Yaremova
Keyword(s):  
Sustainable Development ◽  
Heuristic Method ◽  
Practical Significance ◽  
Production Cycle ◽  
Global Environmental ◽  
Graphic Analysis ◽  
Empirical Level ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Scientific Substantiation

In the context of increasing global environmental challenges associated with anthropogenic destructive impact on the environment, the bioeconomic direction of sustainable development in combination with a closed production cycle becomes relevant, the development of which would help to overcome the imbalance of the ecological and economic system and minimise the burden on the environment. Therefore, the purpose of this study is to comprehensively consider the prerequisites for the establishment of a framework of categories for combining green concepts of sustainable development, in particular, to substantiate the theoretical and methodological foundations for interpreting the fundamental features of circular bioeconomy to form a specific vision of the issue. The methodological basis of the study is general scientific and special theoretical and empirical methods, in particular inductive and deductive, heuristic method, graphic, analysis and synthesis, etc. At the empirical level, descriptive, comparative, and observational approaches are used. The theoretical level covers the historical, abstract-logical, hypothetical, formalisation method as a manifestation of logical thinking and theoretical generalisation for formulating the results of the study. This study systematises the ideas of leading scientists on the positioning of circular economy and bioeconomy, highlights similarities and differences in the process of combining concepts, identifies fundamental generic and specific features, establishes complementary relationships to generate the author's position and formulate a fundamental vision of the problems of circular bioeconomy. The practical significance of the study is conditioned by scientific substantiation of the terminological platform of the problems of circular bioeconomy. Further research is aimed at developing criteria for regulating the bioeconomic system with subsequent evaluation of results

Theoretical basis of strengthening the action of the domestic institute of audit

Ekonomika APK ◽  
2021 ◽  
Vol 322 (8) ◽  
pp. 58-66
Author(s):  
Valerii Zhuk ◽  
Kateryna Melnyk ◽  
Nataliia Zhuk ◽  
Olena Voloshyna
Keyword(s):  
Theoretical Basis ◽  
Institutional Development ◽  
International Federation ◽  
Practical Significance ◽  
The European Union ◽  
National Interests ◽  
Audit System ◽  
Institutional Approach ◽  
Current State ◽  
Audit Activity

The purpose of the article is to provide a critical assessment of the institutional structure and capacity of the domestic audit system, to form a theoretical basis for strengthening its institutional effectiveness in the national interests and in the context of European integration and globalization of Ukraine's economy. Research methods. In the course of the research, the following methods were used: dialectical (in the knowledge of the substantive features of the institution of audit); monographic (analysis of the evolution of the institutional development of the audit institution); analysis (to clarify the compliance of the audit with the parameters of a socio-economic institution); synthesis and evaluation (for the study of Strategies and Concepts of the Audit Chamber of Ukraine); empirical (based on a comprehensive assessment of the current state of auditing in Ukraine); comparative analysis (the directions of integration of program documents for the development of the audit institute with the European Union and the International Federation of Accountants are determined), statistical (in the study of the state of audit activity in Ukraine); modeling and classification (to determine the internal structure of the audit institution, classification and hierarchy of its components); comparison (to prove the absence of heredity in the program documents of the Audit Chamber of Ukraine); abstrac1t-logical (theoretical generalizations of the directions of development of the audit institution in Ukraine and the formulation of conclusions). Research results. They consist in identifying the problems of heredity of program documents of the domestic audit system, their value guidelines and the formation of proposals for building an effective structure and hierarchy of components of the audit institution. Scientific novelty. They are associated with the use of an institutional approach to the periodization of the development of the audit system in Ukraine, ensuring its effectiveness through adherence to the hierarchy of components so characteristic of socio-economic institutions. Practical significance. The results obtained indicate the problems of the development of the domestic audit institution and the ways to overcome them using knowledge and approaches on the institutional theory of audit. Tabl.: 3. Figs.: 1. Refs.: 22.

scholarly journals LINE AS AN EXPRESSIVE MEANS IN DESIGNOF THE VISUAL ENVIRONMENT

2021 ◽  
pp. 114-124
Author(s):  
O. V. Kolisnyk ◽  
S. G. Pashukova ◽  
P. S. Chernova
Keyword(s):  
Comparative Analysis ◽  
Research Methods ◽  
Historical Development ◽  
Fine Arts ◽  
Human Perception ◽  
Practical Significance ◽  
Visual Environment ◽  
Modern Media ◽  
Media Space ◽  
General Scientific

The purpose. The peculiarities of the use of linear images in the visual environment are investigated. Their influence on human perception and relevance of their use in design and art is determined. Methodology. General scientific research methods are used: analytical, typological, comparative analysis are used to determine the lines and their application in advertising and design. Results.Linear images differ against the background of modern media space. The use of linear, schematic, simplified images and their assimilation appeals to the historical development of human perception, which allows such images to be perceived on a subconscious level, without requiring concentration and distraction from other activities. Trends in the development of linear images in human perception are analyzed. The use of lines in various types of fine arts is emphasized and revealed. The scientific novelty. To consider the lines as a tool for visual emphasis of facilities and distribution lines in various forms of art. Their historical development and significance for human activity are established. Practical significance. The study allows to expand knowledge about the use of lines in modern and elite areas of art. The obtained results can be used in further studies of linear visual solutions.

scholarly journals THE ESSENCE OF TOURIST AND RECREATIONAL WATER USE, PECULIARITIES AND PROBLEMS OF ITS ACCOUNTING IN UKRAINE

2019 ◽  
pp. 20-28
Author(s):  
Mykhaylo Volodymyrovych Tsependa ◽  
Mykola Mykhailovych Tsependa ◽  
Natalia Romanivna Tsependa
Keyword(s):  
Sustainable Development ◽  
Water Resources ◽  
Water Use ◽  
System Analysis ◽  
Practical Significance ◽  
Recreational Water ◽  
Public Accounting ◽  
Scientific Methods ◽  
Water Economy ◽  
General Scientific

The purpose of the study is to distinguish among the directions of modern use of water resources tourist and recreational water use; describe its specifics and problems of public accounting. Methods. The research used general scientific methods, including analysis, synthesis, comparison, generalization, system analysis. Results. The role and increasing importance of water resources in tourism and recreation development are described; the place of tourist and recreational water use in the water economy is revealed; legislative and regulatory bases of accounting of tourist and recreational water use in Ukraine are analyzed; the most significant problems of the process of objective estimation of volumes of use of water resources in the field of tourism and recreation are outlined. Scientific novelty. The category "tourist and recreational water use" is proposed for scientific use; the specifics of its accounting in Ukraine on the basis of sustainable development and economy of water resources are analyzed. Practical significance. Optimization of the accounting of tourist and recreational water use will make it possible to rationalize the consumption of water resources in the field of tourism and recreational activities.

System of ensuring the economic security of the state: World experience and ways of its reform in Ukraine

2021 ◽  
Vol 28 (4) ◽  
pp. 157-168
Author(s):  
Serhii Cherniavskyi ◽  
Oleksandr Dzhuzha ◽  
Viktoria Babanina ◽  
Yuriy Harust
Keyword(s):  
Research Methods ◽  
Economic Security ◽  
The State ◽  
Practical Significance ◽  
Legal Analysis ◽  
Law Enforcement Agencies ◽  
Security Research ◽  
General Scientific ◽  
Stable Growth

The relevance of the study: The relevance of this article is due to the fact that ensuring economic security is a guarantee of stable growth of the state and improving the welfare of the population. The purpose of the study: The purpose of the article is to conduct research on the legal basis for the functioning of economic security of the state and the activities of law enforcement agencies in the field of economic security. Research methods: Leading research methods are general scientific and special research methods, including methods of logic, analysis, comparison, etc. The results of the study: The results of this study are a comparative legal analysis and determination of a proposal to implement the positive experience of EU countries in the field of ensuring the economic security of Ukraine. Practical significance of the study: The significance of the obtained results is reflected in the fact that this study can serve as a basis for outlining future changes to the current legislation of Ukraine on effective economic security of Ukraine

Dairy subcomplex in the implementation of sustainable development goals

Ekonomika APK ◽  
2021 ◽  
Vol 322 (8) ◽  
pp. 40-57
Author(s):  
Olga Kozak ◽  
Myroslav Kozak
Keyword(s):  
Sustainable Development ◽  
Research Methods ◽  
Sustainable Development Goals ◽  
System Analysis ◽  
Sustainable Growth ◽  
Practical Significance ◽  
Economic Research ◽  
Modern World ◽  
Study Results ◽  
Development Goals

The purpose of the article is to reveal the possibilities of the dairy subcomplex in the implementation of the UN Sustainable Development Goals. Research methods. Based on the dialectical method of cognition, general scientific research methods were used, namely: abstract-logical (for generalization and formulation of conclusions); monographic and system analysis (when studying the peculiarities of the development of the dairy subcomplex based on sustainability); comparative analysis (to compare global and national trends in achieving Sustainable Development Goals); graphic (for visual display of analysis results); as well as a systematic approach, analysis and synthesis, induction and deduction and others in the field of economic research. Research results. The modern world interpretation of the development of the dairy subcomplex with the use of the foundations of sustainable development is disclosed. Acting as a powerful tool for reducing poverty, overcoming hunger and ensuring human health, directing efforts to mitigate the negative impact on the environment, the dairy subcomplex provides consumers with dairy products in an economically beneficial, environmentally friendly and socially responsible for present and future generations. The role of the dairy subcomplex in the implementation of each of the 17 Sustainable Development Goals has been determined. Scientific novelty. Comparison of Sustainable Development Goals with the capabilities of the dairy subcomplex to guarantee food security, sustainable growth, and social development with the efficient use of natural resources has been further developed. Practical significance. The study results for implementation of sustainable development goals can be used by interested participants in the dairy subcomplex of Ukraine when developing strategic plans for their work both for the near and for a different perspective. Figs.: 1. Refs.: 57.

The role of entrepreneurship, cooperation and agro-industrial integration in the development of rural areas

Ekonomika APK ◽  
2021 ◽  
Vol 321 (7) ◽  
pp. 50-62
Author(s):  
Mykola Malik ◽  
Andrii Shvets
Keyword(s):  
Sustainable Development ◽  
Rural Areas ◽  
Agricultural Sector ◽  
Comprehensive Analysis ◽  
Entrepreneurial Activity ◽  
Practical Significance ◽  
Agrarian Economy ◽  
Transformation Processes ◽  
Stable Development

The purpose of the article is to identify the necessary organizational and economic components of cooperation, integration and entrepreneurship in ensuring sustainable development of rural areas. Research methods. Methods used: historical, monographic and abstract-logical in the formation of the categories "entrepreneurship", "cooperation" and "integration"; comparison, economic and comprehensive analysis in determining the categories, unemployment rate and the role of entrepreneurship in increasing employment; statistical and economic - in determining the effectiveness of entrepreneurial activity and prospects for transformation processes in the development of the agricultural economy. Research results. It has been proved that entrepreneurship is an integral part of the stable development of the agrarian economy based on integration and cooperation. The parameters of changes in the functioning of transformational structures in the countryside are determined and a forecast for the future is given in the conditions of achieving the goal of developing rural areas. Scientific novelty. The directions of the formation of entrepreneurial structures for the period up to 2025 have been determined. Clarification of measures and principles that will be put into the development of transformation processes. Practical significance. The applied aspects of the study can be taken into account when developing programs for the development of rural areas and the formation of integration structures, will ensure the effective participation of the state aimed at supporting the development of the agricultural sector of the economy. Tabl.: 5. Figs.: 4. Refs.: 29.

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