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 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 A Quantitative Assessment of Comprehensive Ecological Risk for a Loess Erosion Gully: A Case Study of Dujiashi Gully, Northern Shaanxi Province, China

2018 ◽  
Vol 10 (9) ◽  
pp. 3239 ◽  
Author(s):  
Di Liu ◽  
Xiaoying Liang ◽  
Hai Chen ◽  
Hang Zhang ◽  
Nanzhao Mao
Keyword(s):  
Risk Assessment ◽  
Sustainable Development ◽  
Risk Management ◽  
Ecological Risk ◽  
Risk Model ◽  
Well Being ◽  
Risk Identification ◽  
Assessment System ◽  
Shaanxi Province ◽  
Dominant Factor

As a tool that can effectively support ecosystem management, ecological risk assessment is closely related to the sustainable development of ecosystems and human well-being and has become an active area of research in ecology, geography and other disciplines. Taking Dujiashi Gully for the study of gully loess erosion, a comprehensive risk assessment system for identifying risk probability, sensitivity and impairment was established. The spatial distribution of comprehensive ecological risk was analyzed, the ecological risk management categories were simultaneously delineated based on the risk dominant factor and the risk management strategies were formulated in loess regions. The results were as follows: (1) the spatial differences in comprehensive ecological risk were significantly different in the research area. The regions with extremely high and high risk were mainly located in gully areas and secondary erosion gullies, which are in 28.02% of study area. The extremely low-risk areas covered 1/3 of the study area and were mainly distributed to the northwest and south of the study area, where hills are widely spaced. (2) The combined analysis of ecological risk and terrain found that the elevation decreased first and then rose but the comprehensive ecological risk increased first and then decreased from north to south. Comprehensive ecological risk and terrain generally showed an inverse relationship. (3) The study area was divided into four types of risk management categories. Risk monitoring zones, habitat recovery zones, monitoring and recovery zones and natural regulation zones encompass 14.84%, 12.44%, 26.47% and 46.25% of the study area, respectively. According to four types of risk management categories, different risk reduction measures were designed to improve regional sustainable development capacity. Risk identification and risk management categories based on comprehensive ecological risk model can design a sustainable development path for social ecosystem and local farmers and provide a method for sustainable development for similar gully landscapes.

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.

Classifying of Krasnoyarsk territory using a risk-based approach

2019 ◽  
Vol 16 (4) ◽  
pp. 48-63 ◽  
Author(s):  
U. S. Ivanova ◽  
V. V. Moskvichev ◽  
O. V. Taseiko
Keyword(s):  
Risk Assessment ◽  
Sustainable Development ◽  
Information System ◽  
Risk Management ◽  
Security Analysis ◽  
Integrated System ◽  
Statistical Research ◽  
Social Risks ◽  
Development Risks

The problem of sustainable development of industrial territories is considered with using a nonzero risk concept of accidents and catastrophes. Th e mathematical models for risk assessment were chosen for the information system of territorial risk management and safety. The purpose of the work is to identify and analyze basic technological risks for the information system of territorial risk management and safety (IST RMS) of the Krasnoyarsk territory. This information system provides making decision on the implementation of measures aimed at reducing the risks of sustainable development. The following tasks are set in the work: determination of the basic technospheric risks; calculation and analyzing risk of anthropogenic emergencies on the example of the Krasnoyarsk territory; safety analysis of the region. To achieve the purpose of this work were used probabilistic-statistical research methods. The relevance of the work is determined by the need to implement a national safety strategy at the regional level through risk assessment and analysis. The result of the work is an assessment of technological risks and a generalized security analysis of the municipalities and regions in the Krasnoyarsk territory. We obtained the basic development risks and algorithms for assessing territorial safety are determined using statistical analysis, ranges of individual, collective, material and social risks in an anthropogenic emergency. The classifying of territories according to the degree of anthropogenic hazard was carried out. Based on the obtained results, we conclude that in order to achieve acceptable risk values, it is necessary to use an integrated system approach to multifunctional monitoring of territories.

scholarly journals Study on Sustainable Development of the Transnational Power Grid Interconnection Projects under Diversified Risks Based on Variable Weight Theory and Bayesian Network

2020 ◽  
Vol 2020 ◽  
pp. 1-10
Author(s):  
Hao Wang ◽  
Yanan Jin ◽  
Xin Tan
Keyword(s):  
Risk Assessment ◽  
Sustainable Development ◽  
Power Grid ◽  
Assessment Method ◽  
Practical Significance ◽  
Weighting Method ◽  
Variable Weight ◽  
The Government ◽  
The Impact ◽  
Grid Interconnection

Transnational power grid interconnection is an important measure to promote the construction of energy Internet. It can meet the global power demand in a clean and green way, promote the UN’s concept of “sustainable energy,” and tackle climate changes. But, transnational power grid projects face many complex and variable risks due to their complex background and lacking experience. According to the characteristics of transnational power grid interconnection projects, a risk assessment index system including 10 indexes such as national relation, public participation, and available transmission capacity is constructed. Then, in order to overcome the shortcomings of traditional risk assessment methods, this paper proposes a risk assessment method combined with risk theory and probabilistic model, which can not only consider the uncertainties but also integrate the probability of accidents with consequences. Therefore, it can effectively assess the transnational power grid interconnection projects under diversified risks. In addition, in order to further magnify the impact of higher risks on such projects, a method combining traditional weighting method with the variable weight theory is proposed. The study in this paper provides certain guidance and decision-making support for different participants such as the government power sector, construction enterprises, and investment enterprises when they launch on sustainable development of the transnational project business, which have obvious practical significance.

Workload and salary as determinants of pedagogical graduates’ employment by occupation

2021 ◽  
Vol 23 (10) ◽  
pp. 100-128
Author(s):  
L. M. Nurieva ◽  
S. G. Kiselev
Keyword(s):  
Research Methods ◽  
Education System ◽  
Practical Significance ◽  
Educational Institutions ◽  
Professional Activity ◽  
Practical Training ◽  
Statistical Research ◽  
Scientific Publications ◽  
Statistical Observation ◽  
Conditions Of Employment

Introduction. The problem of the effectiveness of the pedagogical education system remains one of the most discussed topics in modern professional discourse. A large proportion of leaders of the educational industry and representatives of the expert community are convinced that graduates of pedagogical universities and colleges are not sufficiently prepared for independent professional activity and deflect from work in their field. The refusal of graduates to be employed by occupation is associated mainly with the poor quality of students’ practical training in universities. Criticising the low attendance rates of young professionals in schools, analysts often ignore the conditions of employment in educational institutions. Meanwhile, the appearance of a new form of statistical observation of OO-1 and OO-2 on open access makes it possible not only to track the results of employment of graduates of the vocational education system in schools across the country, but also to compare them with the conditions for hiring: the current workload on staff and the level of teachers’ salaries.The aim of the present research was to find the dependence of the results of pedagogical graduates’ employment by occupation on the conditions of employment in schools: the level of teachers’ salaries and workload in the regions of Russia.Methodology and research methods. The research methodological framework is a structural approach based on applied research procedures (observation, description, comparison, counting, measurement, modelling, etc.), according to which general scientific (comparative, retrospective analysis, systematisation, generalisation) and statistical research methods (statistical and correlation analysis, etc.) were employed. The analysis of official documents of educational authorities of different levels and educational institutions, scientific publications and forms of federal statistical observation of OO-1 and OO-2 was conducted. The processing of regional educational statistics was carried out using the Online Analytical Processing technology, which makes it possible to obtain OLAP cubes and form analytical slices in accordance with emerging research tasks. The slices were studied in detail using the Analysis ToolPak addin procedures and the statistical functions of the Excel library. In the course of the analysis, the authors performed the calculation of measures of the statistical relationship between the studied variables and their graphic visualisation.Results. This study established a high level of pedagogical labour market segmentation by territorial and qualification-age criteria of employees. The effects of influence on the part of state and public institutions and practices, leading to systematic discrimination of certain groups of educators, were revealed. Regional data provide the examples of discrimination against young teachers in remuneration, both in the process of employment due to the lack of qualification grades, and in the process of work, as a consequence of the inaccessibility to payments from the incentive part of the salary fund of schools. It is shown that the improvement of the results of pedagogical graduates’ employment by occupation is related to the improvement of the wage system, increasing the base rates and reducing the intra-industry differentiation of earnings among workers of different ages.Practical significance. The authors are convinced that this article will clarify the approaches for adjusting the mechanism for distributing the wages fund of schools, develop measures to attract young people to teaching and ensure the elimination of the shortage of personnel in the education system.

scholarly journals Teaching Risk Management and Safety as a Tool for Supporting Sustainable Development - A Curriculum Development

2011 ◽  
Vol 13 (1) ◽  
pp. 62-71
Author(s):  
Mohammad Shahriari
Keyword(s):  
Risk Assessment ◽  
Sustainable Development ◽  
Risk Management ◽  
Curriculum Development ◽  
Learning Outcomes ◽  
Work Efficiency ◽  
Loss Prevention ◽  
Main Factors ◽  
Doctoral Programmes

Teaching Risk Management and Safety as a Tool for Supporting Sustainable Development - A Curriculum DevelopmentTraining of engineers as one of the main factors for implementing sustainability in industry is a key task. Due to this fact, the courses given in Chalmers should be adapted to the goal of sustainability. This could not be gained without integrating of risk assessment, as a tool of loss prevention, into different course curricula. To meet the demands, a course entitled "Risk Management and Safety" is offered two times a year to pre-service teachers that study in Chalmers master and doctoral programmes. This paper is concerned with presenting a method for developing a course curriculum including designing, control and evaluation of the projects as an essential part of the course. Industrial patterns have an important role especially in designing and evaluating the projects. The learning outcomes and the work efficiency are also controlled and evaluated through a questionnaire and personal interviews.

To the question of examining of individual and personal characteristics of a traffic police officer

2019 ◽  
Vol 4 (3) ◽  
pp. 44-60
Author(s):  
Юлия Жимирикина ◽  
Julia Zhimirikina
Keyword(s):  
Police Officer ◽  
Research Methods ◽  
Police Officers ◽  
Personal Characteristics ◽  
Practical Significance ◽  
Professional Activity ◽  
The Subject ◽  
The Individual ◽  
Relationship Of ◽  
The Relationship

The purpose of the presented research is to identify the relationship of individual and personal characteristics of a police officer with his professional tasks. The object of the study is to identity of a police officer. The subject of research is the individual and personal characteristics of a police officer. The hypothesis of the study is the assumption that the individual and personal characteristics of a police officer in his professional tasks generally affect the success of their professional activities. Research methods were analysis and systematization of the scientific and psychological literature on the subject of the research; analysis of documents (reference legal acts regulating the activities of internal affairs bodies, etc.); empirical research methods, namely individual conversations, included observation in the course of practical activities of police officers of various profiles. The novelty of the work consists in expanding, supplementing and refining scientific views on the relationship of the individual and personal characteristics of a police officer with the professional tasks being solved. The theoretical and practical significance of the research consists in the analysis of the existing approaches to the study of individual and personal characteristics, in the analysis of the specific features of the motivational - need and value sphere of the employee of the State Traffic Inspectorate; identifying the dependence of the success of professional activity on the individual and personal characteristics.

Sign in / Sign up

Export Citation Format

Share Document