scholarly journals INTERNAL AUDIT IN UKRAINE: EVOLUTION, PROBLEM ASPECTS AND DEVELOPMENT PROSPECTS

2021 ◽  
Author(s):  
Ievgeniia Gavrylychenko ◽  
Olena Andrenko
Keyword(s):  
Organizational Support ◽  
Professional Training ◽  
Internal Audit ◽  
Legal Framework ◽  
Regulatory Requirements ◽  
Global Trends ◽  
Internal Auditors ◽  
Current State ◽  
Audit Regulation ◽  
History Of

The purpose of the article is to summarize the views on the current state of internal audit in Ukraine and identify general promising areas for its development. The evolution, current state and prospects of internal audit development in Ukraine are revealed. The history of internal audit is covered, the stages of development of internal audit in the world and in Ukraine are considered. It is determined that the development of internal audit in Ukraine takes place with the adoption of relevant legislation governing its implementation in a particular area. The current state of internal audit in Ukraine is characterized, the current legal framework for internal audit is analyzed. The level of legislative regulation of internal audit of enterprises of various spheres of activity is revealed. It was found that the establishment of an internal audit function at the legislative level is not mandatory for the private sector, while such companies have all the necessary legal framework that can be used in the process of implementing and conducting internal audit. Views on modern problematic aspects of internal audit development in Ukraine are generalized. It is determined that the most acute issues hindering the implementation of internal audit in enterprises are the lack of methodological and organizational support for internal audit, the low level of development of corporate governance culture, as well as the lack of qualified internal auditors. The actual directions of further improvement of the process of introduction of internal audit in the practice of domestic enterprises are formulated. The necessity of further improvement of normative-legal provision of internal audit regulation, development of methodical recommendations on organizational-technological schemes and procedures of internal audit and improvement of the system of professional training of specialists in internal audit is substantiated. It is concluded that the development of internal audit in Ukraine at the present stage is due to the need to understand internal audit as a potential tool to improve the efficiency of the enterprise, as well as the existing regulatory requirements. Prospects for the development of internal audit in Ukraine must have all the prerequisites to meet modern global trends.

scholarly journals The Attitudes of Internal Auditors to Internal Audit Practice in Post-communist Countries - Case of Albania

2017 ◽  
Vol 6 (3) ◽  
pp. 88
Author(s):  
Mustafa Uc ◽  
Dritan Shehu
Keyword(s):  
Internal Audit ◽  
International Standards ◽  
Communist Country ◽  
Public And Private ◽  
Quality Work ◽  
Internal Auditors ◽  
Current State ◽  
Research Findings ◽  
Communist Countries ◽  
Person Questionnaire

This paper aims to reveal the attitudes of internal auditors, towards overall internal audit practices in the post-communist country of Albania. The study presents the current state of internal audit practices in Albania from eyes of the internal auditors themselves. The study will explore the independence of the internal auditors, the level of professionalism they exhibit, the use of international standards, and whether current regulations are resulting in higher quality work in the profession. In order to study these objectives, a 169-person questionnaire was conducted, all participants where internal auditors from public and private sectors in Albania. The research findings of the study reveal that internal auditors can be assessed as independent in Albania, and that the private sector is the most independent. Regarding professionalism, internal auditors are able to detect and prevent fraud in companies. In this paper, we examine the international standards of auditing that are used by Albanian auditors; the international standards are really useful for internal auditors in Albania, even though there is much room for improvement. The number of participants was limited of 169 and analyzed one country. For the future researches questionnaire can be conducted more than one country to have comparative analysis. One improvement needed is the adaptation of the international standards in national regulations. This will make the international standards easier to apply and understand the standards in Albania.

CURRENT STATE AND FORMATION PROBLEMS OF TOURISM IN RURAL AREAS OF TAMBOV REGION

2016 ◽  
Vol 10 (7) ◽  
pp. 101-110
Author(s):  
Андрей Околелов ◽  
Andrey Okolelov
Keyword(s):  
Rural Areas ◽  
Small Businesses ◽  
Professional Training ◽  
Tourism Development ◽  
Legal Framework ◽  
Tourism Industry ◽  
Rural Tourism ◽  
Successful Development ◽  
Current State ◽  
Domestic Tourism

Promotion of agritourism in Russian regions is a key condition for the formation and development of this promising trend of tourism industry. Comprehensive elaboration of regulatory and legal framework, as well as the consolidation and the multifaceted support of the municipal and regional authorities are in need for its implementation. The article is devoted to assessing the current state and development problems of agritourism in Tambov region. Agritourism in Tambov region is at the initial stage. In the region there is a complex of natural, cultural, historical and socio-economic condi- tions for its development. However, there are a number of difficulties (legal, infrastructure and others). The state and regional programs for the domestic tourism development and support for small businesses in rural areas are the most important element for the successful development of rural tourism. The article provides an analysis of tourist potential of Tambov region and identifies the problems and prospects of domestic tourism development. The author describes possibilities of agritourism for promotion and innovative development of domestic tourism, as well as justifies the necessity of the various forms of supporting tourism destinations. Tambov is currently one of the most promising regions of Russia for investments in tourism development, especially agritourism. However, successful development of this kind of business needs not only support at the municipal level. The solution of problem of agritourism development lies at the regional level. In addition, systematic work is needed in the field of professional training in rural tourism activities. For this purpose, in the region a system of continuous education in agribusiness has been developed It includes the implementation of the project activities with school children in the field of rural tourism, professional training of bachelors of technology and organization of excursion services (Agritourism) and advanced training courses for workers of RF Ministry of Agriculture

Current situation and trends of enterprise developments in Ukraine’s advertising market

2019 ◽  
pp. 135-149
Author(s):  
Lidia Romanova ◽  
Valentina Zolotarova
Keyword(s):  
Domestic Market ◽  
Global Trends ◽  
Advertising Industry ◽  
Scientific Methods ◽  
Current State ◽  
Strategic Plans ◽  
History Of ◽  
The Media ◽  
General Scientific ◽  
High Level

The purpose of the article is to analyze and evaluate the current state of the domestic market of advertising services, tendencies of development of enterprises of the advertising sphere of Ukraine. Methodology. The domestic market for advertising services is quite young because it has actually started its active history since Ukraine gained independence, which has caused some peculiarities of its development and formation. As a result, the development of the market and its representatives has been undulating, yet at a rather dynamic pace compared to the advertising markets of other countries that have already had many years of experience and history of operation – during 1991-1993 more than 1000 different advertising campaigns were created in Ukraine. companies, including more than 400 companies have been created in the media. We should also take into account global trends, especially globalization, the development of information technology and the Internet, which are also influenced by the domestic advertising market, which in general have caused dramatic changes in the principles of activity of the entire existing advertising industry. In the course of the research were used: general scientific methods, in particular: systematic approach – to summarize data of the advertising sphere as a whole set of elements in a set of relations and relations between them; methods of systematization and forecasting – to determine the general tendencies of development of advertising sphere of Ukraine and enterprises of advertising sphere of Ukraine. The general tendencies of development of advertising sphere of Ukraine and enterprises of advertising sphere of Ukraine are substantiated. The main reasons that have had an impact and will have an impact on the activity of domestic advertising companies in the future are identified. The scientific novelty is to identify the main tendencies in the development of the advertising sphere of Ukraine and domestic enterprises of the advertising sphere, as well as the factors that influenced and influence their activity. The results of the study are aimed at ensuring the quality management of the activities of advertising companies and ensuring a high level of their competitiveness. They can be used to refine and / or revise strategic plans for development and activities, management principles of advertising businesses.

Current situation and trends of enterprise developments in Ukraine’s advertising market

2019 ◽  
pp. 135-149
Author(s):  
Lidia Romanova ◽  
Valentina Zolotarova
Keyword(s):  
Systematic Approach ◽  
Domestic Market ◽  
Global Trends ◽  
Scientific Methods ◽  
Current State ◽  
Strategic Plans ◽  
History Of ◽  
The Media ◽  
General Scientific ◽  
High Level

The purpose of the article is to analyze and evaluate the current state of the domestic market of advertising services, tendencies of development of enterprises of the advertising sphere of Ukraine. Methodology. The domestic market for advertising services is quite young because it has actually started its active history since Ukraine gained independence, which has caused some peculiarities of its development and formation. As a result, the development of the market and its representatives has been undulating, yet at a rather dynamic pace compared to the advertising markets of other countries that have already had many years of experience and history of operation – during 1991-1993 more than 1000 different advertising campaigns were created in Ukraine. companies, including more than 400 companies have been created in the media. We should also take into account global trends, especially globalization, the development of information technology and the Internet, which are also influenced by the domestic advertising market, which in general have caused dramatic changes in the principles of activity of the entire existing advertising industry.In the course of the research were used: general scientific methods, in particular: systematic approach – to summarize data of the advertising sphere as a whole set of elements in a set of relations and relations between them; methods of systematization and forecasting – to determine the general tendencies of development of advertising sphere of Ukraine and enterprises of advertising sphere of Ukraine.The general tendencies of development of advertising sphere of Ukraine and enterprises of advertising sphere of Ukraine are substantiated. The main reasons that have had an impact and will have an impact on the activity of domestic advertising companies in the future are identified. The scientific novelty is to identify the main tendencies in the development of the dvertising sphere of Ukraine and domestic enterprises of the advertising sphere, as well as the factors that influenced and influence their activity.The results of the study are aimed at ensuring the quality management of the activities of advertising companies and ensuring a high level of their competitiveness. They can be used to refine and / or revise strategic plans for development and activities, management principles of advertising businesses.

Homelessness in the Czech Republic

2014 ◽  
Vol 17 (3) ◽  
pp. 121-130
Author(s):  
Aleš Strnad ◽  
Jakub Marek
Keyword(s):  
Homeless People ◽  
Legal Framework ◽  
Current Approach ◽  
Political Climate ◽  
The Czech Republic ◽  
Content Type ◽  
New Era ◽  
Current State ◽  
History Of ◽  
Narrative Account

Purpose – The purpose of this paper is to discuss the current state of provision for homeless people in Prague. Design/methodology/approach – This is primarily a narrative account, though supported by and referenced with contemporary Czech social policy scholarship. It first traces the roots of the current situation through the history of the Czech legal framework for citizenship; the effects of communist-era ideology, when homelessness was simply hidden; and the post-communist (new-era) economic and political climate. The range of existing services is then described and analysed with respect to the difficulties in the demands posed for people in this situation. Findings – The paper outlines the current approach with outreach (“terrain”), engagement (“threshold”) and “accommodation” (support and rehab) services; and the challenges in transition from one to the next. Many systemic barriers remain for the re-integration of homeless people, stemming from attitudes within the community and amongst professionals, as much as a sheer lack of resources, or the psychological and emotional difficulties of the homeless themselves. Originality/value – There are few papers published internationally on homelessness in the new EU states. The similarity in the structure of services to what are sometimes called “staircase models” may therefore be instructive.

scholarly journals The features of the ensure the security of people involved in criminal proceedings in Ukraine

2020 ◽  
pp. 68-72
Author(s):  
O.I. Romtsiv
Keyword(s):  
Law Enforcement ◽  
Organizational Support ◽  
Professional Training ◽  
Law Enforcement Officers ◽  
Legal Regulation ◽  
Security Measures ◽  
Criminal Proceedings ◽  
Security Assurance ◽  
Current State ◽  
Legal Mechanism

The article analyzes institute of the security assurance for people involved in criminal proceedings. It is established that despite the significant contribution made to solve important issues of this institute, the legal regulation of the process of security assurance for participants in criminal proceedings, as well as the mechanism of such assurance practically need immediate improvement, modernization, and further comprehensive research. Based on the analysis of the current state of security of participants in criminal proceedings, the reasons that affect the efficiency of such activities and measures to eliminate them, namely: financing of programs to ensure the security for people involved in criminal proceedings (creating a separate state fund through financial penalties for damages caused by crimes and funds that criminals make on bail); organizational support (establishment of appropriate terms of security measures, professional training of law enforcement officers who carry out security measures); establishing proper interaction between entities that protect such persons, etc. By analyzing these problems, we can conclude that they mainly lie in three major areas: legal, economic and organizational. The drawbacks in the legal mechanism for security ensuring for people involved in criminal proceedings in Ukraine are highlighted; the necessity and ways of improvement of the legislation in this area taking into account the world standards are substantiated. In this regard, we propose to at least supplement the CPC of Ukraine with a separate Chapter 10-1, setting it out as follows: “Application of procedural and special measures for the security of people involved in criminal proceedings”. It is also proposed that to ensure the security of people involved in criminal proceedings, it is necessary to create a special structural unit in the law enforcement system of Ukraine.

ПРОФЕССИОНАЛЬНАЯ ПОДГОТОВКА БУДУЩЕГО УЧИТЕЛЯ ИСТОРИИ В КЫРГЫЗСКОЙ РЕСПУБЛИКЕ: ОСОБЕННОСТИ СТАНОВЛЕНИЯ И СОВРЕМЕННОЕ СОСТОЯНИЕ

2020 ◽  
pp. 95-98
Author(s):  
Мира Мураталиева
Keyword(s):  
Educational System ◽  
Professional Training ◽  
Educational Process ◽  
Soviet Period ◽  
Kyrgyz Republic ◽  
Current State ◽  
History Of ◽  
History Teacher ◽  
Post Soviet Period

Аннотация. В статье рассматривается история развития системы образования в Кыргызской Республике, где первоначально проводили подготовку учителей истории и дальнейшее ее развитие, а также особо выделяется три основных этапа постсоветского периода развития высшего педагогического образования и современное состояние и выявленные проблемы в подготовке специалистов в области истории требуют обновления всех компонентов образовательного процесса, что позволит обосновать особенности профессиональной подготовки учителя истории на современном этапе и определить пути ее совершенствования с ориентацией на формирование комплекса компетенций. Ключевые слова: подготовка учителей истории, этапы, современное положение,реорганизация, статус университетов. Аннотация: Макала башында баары турууну тарыхы муктаж тармагында адистерди даярдоо менен аныкталган тарыхы жана аны андан ары өнүктүрүү, окутуучулар, ошондой эле жогорку педагогикалык билим берүү жана учурдагы абалы жана өнүгүү пост-үч негизги этаптарын урунттуу жана маселелерди даярдоону жүзөгө ашырат, Кыргыз Республикасынын билим берүү системасын өнүктүрүүнүн тарыхы талкууланат ушул кабатында тарых мугалими кесиптик окутуунун өзгөчөлүктөрүн актайт билим берүү, компоненттери оюндарга жана татаал ыйгарым түзүүгө басым жасоо менен, аны жакшыртуу жолдорун аныктоо жагы макалада кеңири каралды. Түйүндүү сөздөр: тарых мугалимдердин окутуу, этаптары, учурдагы абалы, кайра, жогорку окуу жайларынын абалы. Annotation. The article discusses the history of the development of the educational system in the Kyrgyz Republic, where initially teachers of history were trained and further developed, as well as three main stages of the post-Soviet period of development of higher pedagogical education and the current state and identified problems in the preparation of specialists in the field of history require updating all components of the educational process, which will justify the features of professional training of a history teacher on the modern floor ape and identify ways to improve it with an orientation to the formation of a set of competencies.

Formation and Development of the Pre-Professional Training System of Foreign Medical Applicants in Ukraine (Historical and Educational Aspect)

2014 ◽  
Vol 4 (3) ◽  
pp. 95-98
Author(s):  
Iana Proskurkina
Keyword(s):  
Foreign Students ◽  
Professional Training ◽  
Training System ◽  
Further Education ◽  
Effective System ◽  
History Of ◽  
Set Up ◽  
The University ◽  
History Of Formation ◽  
Educational Aspect

Abstract The growing number of foreign applicants looking forward to getting education in Ukrainian medical universities makes us find the ways how to improve and make effective the pre-professional training system of foreign medical applicants for further education. The article deals with the issues of the history of formation and development of the preprofessional training system of foreign medical applicants in Ukraine. On the ground of the electronic databases of the official websites of higher educational establishments, the data on years of opening first offices of the dean, departments and preparatory faculties for foreign medical applicants in Ukrainian medical universities are analyzed and systematized. Also the data on the setting up preparatory faculties at other universities who carry out licensed training of foreign students of the medical profile are presented. The data on the operating and management of such institutions in the system of the University administration are generalized. It’s revealed that during the years of its functioning the pre-professional training has changed, in particular the system was commercialized and the institutions involved in training foreign applicants have been reorganized. The modern trends in teaching foreign medical students at the preparatory faculties of the Ukrainian medical universities are displayed. Based on the analysis of the data it is concluded that the system of the pre-professional training of foreign medical applicants was set up in the 50s-60s years of the twentieth century. During this time, some positive experience in the preparation of future international medical specialists has been gained. The system of the pre-professional training of foreign medical applicants has been comprehensively improved and an effective system of managing foreign medical applicants has been created.

What's the Message of Architecture?

2014 ◽  
pp. 126-136
Author(s):  
Аndrey G. Velikanov
Keyword(s):  
Separate Entity ◽  
Aesthetic Value ◽  
Current State ◽  
Entire Complex ◽  
History Of ◽  
The Aesthetic

Considers the aspects of architecture as a language able to express the current state and to prophetically indicate the upcoming changes. The aesthetic value of a construction cannot be perceived just as a separate entity, but it can be cognized in the context and not only a visual one, in space. It is necessary to see the entire complex of the accompanying phenomena, all the flow of the unfolding metaphors and values. In the model in view the figure of the author-creator must be reconsidered as no longer conforming to today's reality. The development of the Stalinist Empire style, as well as its transformations, is considered as one of the specific phenomena in the history of well-known constructions

PROFESSIONAL TRAINING OF ELECTRONICS ENGINEERS: APPLYING US EXPERICENCE TO UKRAINAN HIGHER EDUCATION INSTITUTIONS

2020 ◽  
pp. 80-85
Author(s):  
Olha Pavlenko
Keyword(s):  
Higher Education ◽  
Education Research ◽  
Best Practices ◽  
Cost Reduction ◽  
Professional Training ◽  
Higher Education Institutions ◽  
Academic Staff ◽  
Research And Innovation ◽  
Current State

The article discusses the current state of professional training of engineers, in particular, electronics engineers in Ukrainian higher education institutions (HEIs) and explores best practices from US HEIs. The research outlines the features of professional training of electronics engineers and recent changes in Ukrainian HEIs. Such challenges for Ukrainian HEIs as lack of collaboration between higher education and science with industry, R&D cost reduction for HEIs, and downsizing the research and academic staff, the disparity between the available quality of human capital training and the demanded are addressed. The study attempts to identify successful practices of US HEIs professional training of engineers in order to suggest potential improvements in education, research, and innovation for training electronics engineers in Ukraine.

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