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 Audit development in Ukraine: aspects of regulation of audit activity

2021 ◽  
Vol 13 (2) ◽  
Author(s):  
T. Stupnytska ◽  
N. Kuprina ◽  
Н. Tkachuk ◽  
Kh. Baraniuk
Keyword(s):  
European Union ◽  
Regulatory System ◽  
Financial Statements ◽  
Legal Regulation ◽  
International Standards ◽  
The European Union ◽  
National Audit ◽  
Related Services ◽  
Audit System ◽  
Audit Activity

Auditing in Ukraine is on the path of formation and development, which necessitates the improvement and revision of regulations, which, in turn, leads to an increase in both theoretical and practical aspectsof audit and audit activity. Modern conditions of the process of Ukraine's integration into the European spacecause the regulatory framework to be adapted to the legislation of the European Union. During the period ofoperation, the national audit system in Ukraine is constantly improving. The article analyzes the normativedocuments and publications of scientists to determine aspects of regulatory regulation of audit in Ukraine inconnection with its integration and the possibility of adapting existing legislation to the legislation of the European Union. The analysis showed that the audit regulatory system in Ukraine is multilevel, but the maindocuments governing audit in the country are the Law "On Audit of Financial Statements and Audit activity"and International Standards for Quality Control, Auditing, Review, Other Assurance and Related Services .The levels of normative-legal regulation of audit and the main differences in the structure of normative actsregulating the implementation of audit and audit activities in Ukraine have been considered.

scholarly journals Entrepreneurship development in agriculture of Ukraine

Ekonomika APK ◽  
2021 ◽  
Vol 315 (1) ◽  
pp. 103-112
Author(s):  
Hanna Trutenko
Keyword(s):  
Entrepreneurial Activity ◽  
Practical Significance ◽  
The European Union ◽  
Family Farms ◽  
Agricultural Enterprises ◽  
Current State ◽  
Food Market ◽  
Business Structures ◽  
Business Entities ◽  
Effective Development

The purpose of the article is to highlight the features of the entrepreneur development in agriculture and provide proposals for the formation of entrepreneurial structures. Research methods. The theoretical and methodological basis of the study was made up of classical and modern economic theory and scientific provisions on the network, the development of entrepreneurship and entrepreneurial structures in agriculture. To assess the state of development of the studied forms of management in agriculture, methods of analysis, synthesis, grouping, balance; when establishing prospective production volumes - calculated, normative, to substantiate the principles of effective development of forms of management - comparative analysis. Research results. The current state and development of entrepreneurial activity in agricultural enterprises, including farms in Ukraine, is considered. Their interaction with each other on the creation of controlled structures that will ensure their adaptation and the successful functioning of service cooperatives in the market environment of Ukraine is proposed. Also analyzed are the activities of households that do not belong to the subjects of entrepreneurial activity. Scientific novelty. It was determined that at the current stage, business entities in the agriculture of Ukraine are working under conditions of the need to adapt to the requirements of the association with the European Union. The options for the activities of service cooperatives in agriculture were further developed. The modern system of business support bodies in Ukraine is presented. Practical significance. In order to provide conditions for the realization of their own economic potential, the studied business entities are recommended to create viable business structures (serving cooperatives) that will ensure their adaptation and successful functioning in a competitive food market. The transformation of personal subsidiary plots into family farms of an entrepreneurial type is proposed. Tabl.: 4. Figs.: 1. Refs.: 13.

scholarly journals Prospects for the development of Cuba-Russia relations after Fidel Castro’s era

2020 ◽  
pp. 29-49
Author(s):  
Pavel Terentev ◽  
Yulia Vlasova
Keyword(s):  
Latin American ◽  
Analytical Data ◽  
The United States ◽  
The European Union ◽  
National Interests ◽  
Fidel Castro ◽  
News Reports ◽  
Economic Framework ◽  
Current State ◽  
Wide Range

This article is dedicated to analysis of the development prospects of Cuba-Russia relations after Fidel Castro’s rule. The goal consists in examination of the current state of bilateral relations between the countries, as well as in determination of major obstacles towards their reconciliation. The researchers outline most probable scenarios for the development of future foreign policy course of Cuba, and analyze the current state of bilateral Cuba-Russia diplomatic relations, economic and scientific-cultural cooperation. The article employs a wide range of sources that include the works of Russian and foreign experts, as well as reports, statistical and analytical data provided by various international and national institutions. Analysis is conducted on the news reports provided by Russian, US, European, Chinese, Latin American and other news agencies. The scientific novelty of this article consists in placing emphasis on the extremely weak economic framework for further advancement of bilateral Cuba-Russia relations, as well as possible threat to Russia's national interests in case of Cuba becomes a junior partner of the United States, People’s Republic of China, or the European Union. The acquired results allow concluding that the future of Cuba-Russian relations directly depends on strengthening of the economic base of their cooperation. Otherwise, Russia would be dislodged from the island, while other powers would become the so-called senior partner of the Cuban Republic.

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 Formation of varietal plant resources and their role for the seed production development

Ekonomika APK ◽  
2020 ◽  
Vol 309 (7) ◽  
pp. 39-53
Author(s):  
Oleksandr Zakharchuk ◽  
Svitlana Tkachyk ◽  
Oleksandr Zavalniuk
Keyword(s):  
International Cooperation ◽  
Seed Production ◽  
Crop Production ◽  
Practical Significance ◽  
The European Union ◽  
Plant Resources ◽  
Planting Material ◽  
Current State ◽  
Production Development ◽  
The World

The purpose of the article is to develop scientifically grounded proposals for improving the varietal and seed supply of the crop industry of agricultural enterprises in Ukraine. Research methods. In the process of research, the following methods were used: dialectical knowledge of processes and phenomena; monographic (analysis of the current state of plant varieties and prospects for the development of seed production) empirical (relatively comprehensive assessment of the effectiveness of the use of plant varieties, seeds and planting material in Ukraine and the world) comparative analysis (identified the main problems of the formation of varietal plant resources and the seed production development in Ukraine); abstract-logical (generalization and formulation of conclusions). Research results. The development of varietal plant resources at the present stage is analyzed taking into account the peculiarities of the resource potential of domestic and foreign selection, the current state of the process of creating seeds and planting material, the role of the crop industry in ensuring the food security of the state, deepening integration into the World Trade Organization and the European Union. Promising ways to accelerate the development of the organization of the market of seeds and planting material in Ukraine are outlined. Scientific novelty. The theoretical and methodological provisions for the formation of varietal plant resources in Ukraine have been further developed, which will provide an opportunity to establish international cooperation for the development of new high-performance and high-quality varieties of domestic and foreign selection, which will contribute to the introduction of progressive technologies in crop production and increase labor productivity. Practical significance. The solution to these problems will allow Ukraine to establish international cooperation in the production of seeds and planting material and help attract additional investment funds for the development of the breeding industry. Tabl.: 8. Figs.: 2. Refs.: 18.

The current state of the legislative implementation of criminal law policy

2020 ◽  
pp. 111-118
Author(s):  
Oleksandr Ostrohliad
Keyword(s):  
Law Enforcement ◽  
Criminal Code ◽  
Practical Significance ◽  
New Approach ◽  
Public Discussion ◽  
Current State ◽  
Criminal Offenses ◽  
Legal Technology ◽  
Logical Semantic

Purpose. The aim of the work is to consider the novelties of the legislative work, which provide for the concept and classification of criminal offenses in accordance with the current edition of the Criminal Code of Ukraine and the draft of the new Code developed by the working group and put up for public discussion. Point out the gaps in the current legislation and the need to revise individual rules of the project in this aspect. The methodology. The methodology includes a comprehensive analysis and generalization of the available scientific and theoretical material and the formulation of appropriate conclusions and recommendations. During the research, the following methods of scientific knowledge were used: terminological, logical-semantic, system-structural, logical-normative, comparative-historical. Results In the course of the study, it was determined that despite the fact that the amendments to the Criminal Code of Ukraine came into force in July of this year, their perfection, in terms of legal technology, raises many objections. On the basis of a comparative study, it was determined that the Draft Criminal Code of Ukraine needs further revision taking into account the opinions of experts in the process of public discussion. Originality. In the course of the study, it was established that the classification of criminal offenses proposed in the new edition of the Criminal Code of Ukraine does not stand up to criticism, since other elements of the classification appear in subsequent articles, which are not covered by the existing one. The draft Code, using a qualitatively new approach to this issue, retains the elements of the previous classification and has no practical significance in law enforcement. Practical significance. The results of the study can be used in law-making activities to improve the norms of the current Criminal Code, to classify criminal offenses, as well as to further improve the draft Criminal Code of Ukraine.

RETAIL BANKING SERVICES AND PROSPECTS FOR ITS DEVELOPMENT IN THE REPUBLIC OF UZBEKISTAN

2020 ◽  
Vol 3 (3) ◽  
pp. 26-31
Author(s):  
Zafar Umarov ◽  
◽  
Shahnoza Pardayeva
Keyword(s):  
Retail Banking ◽  
Practical Significance ◽  
Banking Services ◽  
Current State ◽  
The Republic

This article is about a market of retail banking services in Uzbekistan and development of this market. It covered the practical significance of retail banking services, analyzes the current state and ways to improve it. The article analyzes past and current years,identifies problems and provides recommendations for addressing them.

COMPARATIVE ANALYSIS OF THE CURRENT FRENCH FOREIGN POLICY ACTIVITY

2019 ◽  
Vol 22 (2) ◽  
pp. 74-79
Author(s):  
Nargiza Sodikova ◽  
◽  
◽  
Keyword(s):  
United States ◽  
European Union ◽  
Foreign Policy ◽  
International Security ◽  
The United States ◽  
Foreign Affairs ◽  
Modern Time ◽  
The European Union ◽  
National Interests ◽  
French Foreign Policy

Important aspects of French foreign policy and national interests in the modern time,France's position in international security and the specifics of foreign affairs with the United States and the European Union are revealed in this article

Waldpolitisch relevante Gremien in Europa | Important forest policy organisations in Europe

2011 ◽  
Vol 162 (4) ◽  
pp. 128-132
Author(s):  
Christoph Dürr
Keyword(s):  
Sustainable Forest Management ◽  
Forest Policy ◽  
The European Union ◽  
Global Level ◽  
National Interests ◽  
Political Processes ◽  
Forestry Commission ◽  
European Forest ◽  
International Forest Policy ◽  
Regional Processes

International forest policy is mainly shaped by the participation of countries at global level, which is why forest-related organisations in Europe and their political processes have received little attention up to now. Meanwhile, however, global forest policy is being increasingly influenced by regional processes. Efforts are underway in the context of various European processes to put sustainable forest management on a firmer footing and make it better known outside the sector. Hence the safeguarding of national interests in the European context is becoming more important for Switzerland. This contribution presents the main forest policy organisations in Europe from Switzerland's perspective, i.e. Forest Europe, the FAO European Forestry Commission, the UNECE Timber Committee, the European Union and the European Forest Institute, so as to provide a better understanding of where European forest policy originates.

Enzymatic textile recycling – best practices and outlook

2021 ◽  
pp. 0734242X2110291
Author(s):  
Benjamin Piribauer ◽  
Andreas Bartl ◽  
Wolfgang Ipsmiller
Keyword(s):  
Enzymatic Hydrolysis ◽  
Complete Removal ◽  
The European Union ◽  
Textile Processing ◽  
Current State ◽  
Industrial Implementation ◽  
Hydrolysis Process ◽  
Textile Recycling ◽  
Textile Sector ◽  
Suitable Process

Recently, textiles and their end-of-life management have become the focus of public and political attention. In the European Union the revised waste framework directive defines textiles as municipal waste and stipulates their separate collection by 2025. In the context of these developments, this paper summarises briefly the current state-of-the-art in textile recycling. It is evident that recycling methods are not yet fully developed. This is especially the case with multi-material textiles, which are composed of two or more polymers that are incompatible for recycling. In the practical part of the communication, results are presented which show that enzymatic hydrolysis is a suitable process for recycling textiles made of cotton and polyester. After a complete removal of cotton, the remaining pure polyester fibres undergo a re-granulation and post-condensation step. The so obtained recycled polyester is fed back into the textile processing chain and finally towels are obtained. The main steering parameters of the enzymatic hydrolysis process are described. The study proves that solutions in accordance with the Circular Economy in the textile sector are available but an industrial implementation has not yet been realised.

Sign in / Sign up

Export Citation Format

Share Document