scholarly journals THE NEED AND IMPORTANCE OF PUBLIC OVERSIGHT OF AUDITING ACTIVITIES

2021 ◽  
Author(s):  
Oksana Riabchuk ◽  
Anastasiia Yasentiuk
Keyword(s):  
Quality Control ◽  
Educational Institutions ◽  
Economic Science ◽  
The Public ◽  
Foreign Countries ◽  
Domestic Legislation ◽  
Public Oversight ◽  
The Eu

The article considers the essence of public supervision of audit activities as one of the methods for improving the quality of Audit Services, Trust in the auditor based on the synthesis of the main achievements of foreign and domestic economic science. The main functions performed by the public supervision body over audit activities are described. The effectiveness of the introduction of public supervision can be analyzed using indicators of external inspections that were conducted in connection with the receipt of numerous complaints, applications and appeals from individuals and legal entities, regarding the improper performance of professional duties by audit entities based on the results of their provision of audit services, the structure of the organization of the public supervision body for audit activities has been studied. A comparative analysis of the number of external inspections of the quality control system for audit services during 2015-2019 is made, and the structure and system of Organization of the public supervision body of foreign countries such as: Sweden, USA, Estonia, France, Bulgaria, Italy, Lithuania and others is analyzed. The features of the system of financing the public supervision system in Ukraine and in foreign countries are also considered. The main directions of improving the policy of introducing public supervision are proposed, which will contribute to improving the efficiency of the functioning of public supervision and harmonizing domestic legislation with European ones. The effectiveness of introducing training of higher education applicants in higher educational institutions in the direction of deepening knowledge related to the concepts of "quality control of audit activities" and "public supervision" is considered. It is proposed to reform the management of the Audit Chamber of Ukraine and select professional independent specialists who will properly perform their duties. It is proved that the need for public supervision is an important condition for improving the quality of audit activities and a necessary step towards joining the EU. The results of the research conducted to determine the need and role of public supervision of audit activities in Ukraine, as well as its harmonization and functioning based on the use of foreign experience are summed up.

scholarly journals Public oversight of the audit profession – Comparison of implemented practices in the EU and the U.S.

2014 ◽  
Vol 7 (3) ◽  
Author(s):  
Maja Zaman Groff ◽  
Marko Hočevar
Keyword(s):  
Quality Assurance ◽  
External Quality Assurance ◽  
External Quality ◽  
The Public ◽  
Sarbanes Oxley ◽  
The Impact ◽  
Public Oversight ◽  
The U.S ◽  
The Eu

Following financial scandals at the turn of the century, the audit profession in the European Union, the United States and elsewhere, has undergone profound legislative and regulatory reforms, including the requirement for intense public oversight of the profession. The article provides an overview of the development of external quality assurance systems in the audit profession in the EU and the U.S. with emphasis on the system of public oversight, implemented after the passing of the Sarbanes-Oxley Act of 2002 in the U.S. and the Statutory Audit Directive of 2006 in the EU. The aims of the article are: 1) to explain different backgrounds of external quality assurance systems in the EU and the U.S., 2) to describe implemented practices related to the public oversight system in the two regions and 3) to present the main findings of the existing empirical research focusing on the impact of the newly established systems of public oversight on the quality of audit services. Our literature research reveals that the evidence on the impact of the public oversight on the ultimate audit quality in the EU has not yet been provided because the Member States have only finished the implementation of the Statutory Audit Directive requirements into national legislations by the year 2008. In the U.S., on the other hand, first empirical evidence has been presented, suggesting that the quality of auditing has improved after the passing of the Sarbanes Oxley Act of 2002. So far evidence has been provided to support the proposition that PCAOB opinions are associated with earnings quality of the audit firm’s clients, that auditors have become more conservative and that the new inspectors (as opposed to the former system of self-regulation) can hold the auditors to stricter standards by taking concrete actions against felonious auditors and imposing costly penalties.

Professionalisation as a Modern Global Tendency in the Development of Higher Pedagogical Education in Foreign Countries and Ukraine

2014 ◽  
Vol 4 (2) ◽  
pp. 15-20
Author(s):  
Tymofiy Desiatov
Keyword(s):  
Higher Education ◽  
International Standards ◽  
Foreign Countries ◽  
Economic Transformations ◽  
European Education ◽  
Level Of Training ◽  
Bologna Agreement ◽  
The Eu

Abstract The paper deals with the professionalisation of higher pedagogical education as a modern global tendency that places new demands on the quality of education, direction and level of training. It has been noted that the modernization of European education appeared legitimate, since geographical and socio-economic transformations have led to the increase of European citizens’ mobility. The need for the European labor market’s correspondence with international standards of qualification, recognition of diplomas and standardization of education has been thoroughly justified. It has been stressed that the main purpose of the Bologna reforms is to harmonize European educational architecture through the elaboration of common descriptors and quality standards. It has been noted that the increasing demands of the labor market, rapid technological change, globalization, the rise of academic and labor mobility require the use of the competency approach to the formation of would be teachers to improve their professional level, which is a prerequisite and a priority in modernization of higher pedagogical education in Ukraine. The thesis that defines professionalisation as a modern global tendency in the development of higher education has been confirmed. The role of the Bologna agreement in the development of higher education in the EU and Ukraine in the context of implementing a two-stage education, since it deals with a flexible choice of higher educational qualifications and complete upgrade of training programs, as well as strengthening its professional component, has been stressed. The attention has been drawn to the fact that the predominance of bachelor and specialist levels in Ukrainian higher education prevents the effective operation of the master’s degree education.

Evolution of the public administration system. The Republic of Estonia

2020 ◽  
Vol 22 (4) ◽  
pp. 82-118
Author(s):  
YANA TOOM ◽  
◽  
VALENTINA V. KOMLEVA ◽  
Keyword(s):  
Public Administration ◽  
Administration System ◽  
The Public ◽  
Administrative Reforms ◽  
Social Sphere ◽  
External Threats ◽  
The Social ◽  
The Republic

The article studies the main stages and features of the evolution of the public administration system in the Republic of Estonia after 1992. This paper presents brief geographical and socio-economic characteristics that largely determine the development of the country’s public administration. The evolution of the institution of the presidency, executive, and legislative powers are considered. The role of parliament and mechanisms for coordinating the interests of different groups of the population for the development of the country is especially emphasized. The authors analyze the state and administrative reforms of recent years, which were aimed at improving the quality of services provided to the population, increasing the competitiveness of different parts of Estonia, as well as optimizing public spending and management structure. The introduction of digital technologies into the sphere of public administration, healthcare, education, and the social sphere is of a notable place. Such phenomena as e-residency, e-federation, and other digital projects are considered. The development of a digital system of interstate interaction between Estonia and Finland made it possible to create the world’s first e-federation, and the digitization of all strategically important information and its transfer to cloud storage speaks of the creation of the world’s first e-residency, a special residence of data outside the country’s borders to ensure digital continuity and statehood in the event of critical malfunctions or external threats.

scholarly journals Supranational Assessment of the Quality of Probiotics: Collaborative Initiative between Independent Accredited Testing Laboratories

2021 ◽  
Vol 9 (7) ◽  
pp. 1456
Author(s):  
Jean-Pol Warzée ◽  
Marina Elli ◽  
Abdoulaye Fall ◽  
Daniela Cattivelli ◽  
Jean-Yves François
Keyword(s):  
Daily Basis ◽  
Qualitative Assessment ◽  
Close Collaboration ◽  
Quality Label ◽  
Accredited Laboratories ◽  
Quantitative Analyses ◽  
Quality Of Food ◽  
The Eu

Recent acquisitions about the role of the microbiota in the functioning of the human body make it possible to envisage an increasing use of beneficial microbes, and more particularly of probiotics as well as their metabolites, as nutritional supplements. National and EU authorities are engaged in assuring the safety and quality of food supplements and in defining rules to assess and communicate their efficacy on human health. The quality of probiotics, intended as strains’ identification, viability, and stability over time, is a crucial factor of credibility with consumers and health professionals. Analytical technologies for the quality control of probiotics must also be adapted to new preparations, such as those including new multistrains complex combinations. Accredited laboratories face this relevant challenge on a daily basis. Through its close collaboration with the laboratory commissioned to produce the specifications for its ESLP quality label (identification and quantitative analyses) together with its scientific committee, the ESLP has been focusing on this issue for 10 years. Recently, as part of the internationalization of the ESLP quality label, a new and unique initiative in Europe for the evaluation of the quality of probiotic preparations has been carried out. The collaboration between two accredited laboratories in Belgium and in Italy represented a concrete example of supranational collaboration in the assessment of the quality of probiotic preparations. Results show that both laboratories are in line as expected in terms of performance. Common approaches to the qualitative assessment of probiotic preparations, especially for complex and composite recipes, in terms of number of strains and included substances, should be encouraged and promoted all over the EU.

Methods Of Solving Various Types Of Problems From Algebra To Science

2021 ◽  
Vol 03 (05) ◽  
pp. 1-6
Author(s):  
Yusup Ganievich Mahmudov ◽  
◽  
Yunusjon Abdiravupovich Khakkulov ◽  
◽  
◽  
...  
Keyword(s):  
Creative Thinking ◽  
Interactive Methods ◽  
Educational Institutions ◽  
Teaching Mathematics ◽  
Professional Orientation ◽  
Quality Of Teaching ◽  
Foreign Countries ◽  
Development Of Students ◽  
Mathematics And Physics

The active use of interactive methods, including the widespread use of trends in improving the quality of teaching mathematics and physics in educational institutions of many foreign countries, which are recognized for the high quality of teaching, contributes to the development of students skills in solving and choosing problems in physics in the course of mathematics, the formation of their skills of creative thinking and professional orientation on the basis of interdisciplinary connections. Therefore, the article describes a methodology for choosing, constructing and solving various types of interdisciplinary algebra problems.

The UK as victim and hero in the Sun’s coverage of the Brexit ‘humiliation’

2021 ◽  
Vol 25 (3) ◽  
pp. 645-662
Author(s):  
Franco Zappettini
Keyword(s):  
The Body ◽  
The Public ◽  
Political Relations ◽  
Historical Role ◽  
Political Dimensions ◽  
The Uk ◽  
Tabloid Journalism ◽  
Tabloid Press ◽  
The Eu

This paper discusses how emotions were mobilised by the British tabloid press as discursive strategies of persuasion during the public debate on the implementation of Brexit. Using the case study of the Suns coverage of the alleged UKs humiliation at the Salzburg meeting (2018) during the Brexit negotiations, the analysis addresses the questions of how and through which linguistic means actors and events were framed discursively in such an article. The findings suggest that The Sun elicited emotions of fear, frustration, pride, and freedom to frame Brexit along a long-established narrative of domination and national heroism. The discourse was also sustained by a discursive prosody in keeping with a satirical genre and a populist register that have often characterised the British tabloid press. In particular the linguistic analysis has shown how antagonistic representations of the UK and the EU were driven by an allegory of incompetent gangsterism and morally justified resistance. Emotionalisation in the article was thus aimed both at ridiculing the EU and at representing it as a criminal organisation. Such framing was instrumental in pushing the newspaper agenda as much as in legitimising and institutionalising harder forms of Brexit with the tabloids readership. Approaching journalist discourse at the intersection of affective, stylistic, and political dimensions of communication, this paper extends the body of literature on the instrumental use of emotive arguments and populist narratives and on the wider historical role of tabloid journalism in representing political relations. between the UK and the EU.

Deliberation in Communication Studies

2018 ◽  
pp. 501-517
Author(s):  
John Gastil ◽  
Laura Black
Keyword(s):  
Critical Role ◽  
Ancient Greece ◽  
Communication Studies ◽  
Face To Face ◽  
The Public ◽  
Contemporary Work ◽  
Social Scientific ◽  
The Public Sphere

The discipline of communication encompasses a broad spectrum of humanistic, interpretive, and social scientific approaches to studying public deliberation. Early work engaged Habermasian theories of the public sphere, and rhetorical scholarship has foregrounded the deliberative threads running back to the discipline’s earliest history in ancient Greece. The bulk of contemporary work, however, has examined the dynamics of deliberation, particularly in the context of face-to-face discussions and dialogues in small groups. These studies have revealed the importance of narrative and dialogic exchanges during deliberation, as well as the critical role of facilitation and the maintenance of deliberative norms. Research has also assessed the practical consequences of participating in deliberation. The discipline’s practical orientation has led some scholars to seek ways to optimize deliberative designs to maximize simultaneously the quality of their decision outputs and their civic impacts on participants.

scholarly journals Developments in National Cancer Control Programmes in Europe – Results From the Analysis of a Pan-European Survey

2021 ◽  
Vol 28 ◽  
pp. 107327482110415
Author(s):  
Marjetka Jelenc ◽  
Elisabete Weiderpass ◽  
Patricia Fitzpatrick ◽  
Tit Albreht
Keyword(s):  
Quality Of Life ◽  
Cancer Control ◽  
Policy Framework ◽  
The Public ◽  
Cancer Management ◽  
Control Programmes ◽  
Implementation And Dissemination ◽  
Entire Trajectory ◽  
The Eu

Introduction National Cancer Control Programmes (NCCPs) provide a country’s policy framework for the development of cancer control, focussing on the reduction of cancer morbidity and mortality and improving quality of life of cancer patients. Objective Exploring and analysing to which extent some of the key elements of the European Guide for Quality National Cancer Control Programmes (Guide) are implemented in NCCPs in the EU. Methods Survey carried out through 30 countries, EU members, Iceland, Montenegro, Norway and Turkey, focussing on stakeholders’ participation, inclusion of all the envisaged chapters from the Guide as well as implementation and dissemination. Results The results of the policy survey on European NCCPs carried out within Cancer Control Joint Action (CANCON JA) are presented. The response was 30 out of 35 countries. In total, 28 out of 30 countries, which completed the survey, had an NCCP or another cancer document. Cancer documents were mostly single documents, managed and supervised by the respective Ministries of Health and communicated to the public via websites and press. Nine documents were defined as programmes, eight as plans and six as strategies; in five countries, terminology was mixed. Regarding the content, recommended by the Guide from 2015, comprising ten chapter areas in three parts. Only 10 countries included in their NCCPs all elements suggested in the Guide. Conclusion Based on our results, we can see that a more comprehensive approach in the process of NCCPs is needed. Policy should focus on the development of instruments for efficient cancer management, which would encompass the entire trajectory of the cancer care from diagnosis to survivorship and supportive care.

scholarly journals Peningkatan Kualitas Sumber Daya Manusia Melalui Pelatihan Peranan Humas bagi Anggota Polresta Tangerang

2020 ◽  
Vol 3 (2) ◽  
pp. 75-82
Author(s):  
Heriyanti Heriyanti ◽  
◽  
Ummanah Ummanah ◽  
Resman Maharul Tambunan ◽  
◽  
...  
Keyword(s):  
Public Relations ◽  
Technology Development ◽  
Police Department ◽  
Media Relations ◽  
Basic Principles ◽  
The Public ◽  
Security Guards ◽  
The Government

The rapid technology development and information made public (community) being so critical to the policies was taken by the government. This requires police institution to maintain of security guards, public order, enforce the law, provides protection, aegis and service to the community. Public Relations (PR) is an agency which have a duty to understand and evaluate a variety of public opinion in order to help to create harmony between particular agencies with the public. In order to increase quality of human resources in Police Department are required personnel with the ability in resolving problems the happens in society. In resolving these problems, that needed cooperation between police department, college and the community. The contribution of college to police department and the community with conducting the devotion to the community in cooperation Polresta Tangerang. The method in use in devotion community is by providing training of the role of public relations to Polresta Tangerang members through zoom cloud meeting. The role of public relations training aimed at giving public knowledge include similarity in communication, public relations function, basic principles of public relations, the management of the community and management of media relations may be good quality police. The evaluation of the training be concluded that the training that performed capable of increase understanding participants on the role of public relations.

scholarly journals PERANAN PIMPINAN TERHADAP TINGKAT KINERJA APARATUR PEMERINTAH KABUPATEN BONE BOLANGO

2018 ◽  
Author(s):  
Muh Firyal Akbar
Keyword(s):  
Social Welfare ◽  
Qualitative Data ◽  
Leadership Role ◽  
Public Welfare ◽  
The Public ◽  
The Social ◽  
Data Source ◽  
District Government

This research is motivated by the leadership role of the aperture on the performance of the District Social Welfare Section of Bone Bolango, and addressing what led to the apparaturs can not improve its performance. Location / object of research in the Social Welfare Section of Bone Bolango District Secretariat, the research method used is descriptive qualitative data sources from the observation, interviews, and documentation. Informants were interviewed 6 (six) in the form of Deputy. Section, and staff,. Data analysis was done by analysis that includes observation, identification of the problem, determine the focus of the problem, collect the data source, making the analysis of data, and making conclusions. Results of the study found the following: 1. a leader as an innovator has yet to make staff / subordinates capable of reviewing what to expect, 2. Leadership as a motivator, in this case has not been fully motivate / encourage the morale of staff, 3. Leadership as a facilitator in accordance interviews some say has not been able to realize the needs of the staff and the organization, 4. Chief said as a mobilizer, there are leaders who have not been able to steer and drive the duties and functions, so the quality of the resulting performance apparatus has not been able to realize the needs of the organization. As for the hope of Bone Bolango District Government, is where all the apparatus that is required to dedicate itself to the development of more specialized areas within the public welfare.

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