scholarly journals The impact of performance audit planning on the generation of added value, management of public financial resources and heritage. Theoretical aspects and practical approaches

2021 ◽  
pp. 2-7
Author(s):  
C. Dolghii
Keyword(s):  
Public Funding ◽  
Developed Countries ◽  
Added Value ◽  
Financial Resources ◽  
Professional Judgment ◽  
Planning Stage ◽  
Audit Planning ◽  
Performance Audit ◽  
The Republic ◽  
The Impact

The performance audit is an effective instrument in the process of managing public money by analyzing a border range of matters, conducting an objective and independent evaluation of the extent to which public funding is used using the principles of economy, efficiency, effectiveness. The progress of performance audit in the Republic of Moldova is as well a priority because the allocation of public resources takes place to achieve social and economic objectives, but having regard to that resources are limited and allocated as a result of setting priorities and needs, they are managed based on the principles of "3E". In this regard, the auditors, at the performance audit planning stage, exclude the risk that the audit activities will not be proficient or efficacious, and the results of the audit will not add value to the public entity in managing public financial resources and public heritage. The author, in this study, examines the quality assurance of the processes performed during the performance audit planning stage and proposes to the auditors the use of other tools practiced in developed countries in selecting entities/programs or activities for auditing with the implementation of professional judgment.

scholarly journals Entrepreneurial Orientation of Public Universities in Republic of Serbia-Empirical Study

2019 ◽  
Vol 11 (6) ◽  
pp. 1509 ◽  
Author(s):  
Mirjana Cvijić ◽  
Jovana Tatarski ◽  
Ivana Katić ◽  
Aleksandar Vekić ◽  
Jelena Borocki
Keyword(s):  
Developing Countries ◽  
Entrepreneurial Orientation ◽  
Public Universities ◽  
Developed Countries ◽  
State Universities ◽  
Specific Context ◽  
University Policies ◽  
The Republic ◽  
Using Data ◽  
The Impact

This study explores the impact of entrepreneurial orientation on the activities of state universities in the Republic of Serbia. Using the ENTRE-U scale, the researchers have graded the entrepreneurial orientation (EO) of the employees at state universities in the Republic of Serbia. In the theoretical part, the detailed literature review is provided, which contributes to a better understanding of terms like entrepreneurial orientation and entrepreneurial university. Using data from 282 respondents who work at the state universities in the Republic of Serbia, the researchers validate the ENTRE-U questionnaire in a specific context. With this, it is proven that the ENTRE-U scale is applicable not only for developed countries but also for the developing countries, such as the Republic of Serbia. The general conclusion is that with using the ENTRE-U scale, it is possible to predict the level of innovativeness, as well as the nature of innovative activities that are conducted at state universities in the Republic of Serbia. The entrepreneurially oriented universities differ from those which lack entrepreneurial orientation by the extent of their research mobilization, unconventional approaches, the level of cooperation with industries, and the way university policies are implemented.

scholarly journals An analysis of factors influencing the development of Social enterprises in the Republic of Serbia

2020 ◽  
Vol 17 (2) ◽  
pp. 1-18
Author(s):  
Maja Ivanović-Đukić ◽  
Marija Petrović-Ranđelović ◽  
Miljana Talić
Keyword(s):  
Social Enterprises ◽  
Financial Resources ◽  
Exploratory Research ◽  
Legal Regulations ◽  
Factors Influencing ◽  
The Republic ◽  
Using Data ◽  
The Impact ◽  
Macroeconomic Environment

The paper investigates the impact of different factors on the establishment and development of social enterprises (SPs). The aim of this paper is to identify the key stimulants and restrictions of development of SPs in the Republic of Serbia, and to propose measures, the application of which can increase their long-term sustainability. The paper is based on exploratory research using data covering 27 interviews with founders of social enterprises in the Republic of Serbia. By applying the methods of regression analysis, it was found that favorable financial resources (especially grants) are the key stimulants for the establishment of social enterprises, while the enthusiasm of managers of social enterprises has the greatest impact on their development. It was found also that legal regulations and the macroeconomic environment, as well as difficulties in accessing the market, are serious restrictions on the establishment of social enterprises, while lack of knowledge in the field of marketing and management limit the development of social enterprises in the Republic of Serbia.

Discovery and Integrative Neuroscience

2005 ◽  
Vol 36 (2) ◽  
pp. 55-63 ◽  
Author(s):  
Stephen H. Koslow
Keyword(s):  
Information Technologies ◽  
Public Funding ◽  
Genome Project ◽  
Added Value ◽  
Simulation Tools ◽  
Discovery Research ◽  
Private And Public ◽  
System Data ◽  
Primary Focus ◽  
The Impact

Hypothesis driven research has been shown to be an excellent model for pursuing investigations in neuroscience. The Human Genome Project demonstrated the added value of discovery research, especially in areas where large amounts of data are produced. Neuroscience has become a data rich field, and one that would be enhanced by incorporating the discovery approach. Databases, as well as analytical, modeling and simulation tools, will have to be developed, and they will need to be interoperable and federated. This paper presents an overview of the development of the field of neuroscience databases and associate tools: Neuroinformatics. The primary focus is on the impact of NIH funding of this process. The important issues of data sharing, as viewed from the perspective of the scientist and private and public funding organizations, are discussed. Neuroinformatics will provide more than just a sophisticated array of information technologies to help scientists understand and integrate nervous system data. It will make available powerful models of neural functions and facilitate discovery, hypothesis formulation and electronic collaboration.

scholarly journals The Role of Labor Emigration in the Development of the Labor Market in the Sogd Region of Tajikistan

2021 ◽  
Vol 1 (1) ◽  
pp. 76-86
Author(s):  
Turakul R. Rizokulov ◽  
Sharif Yu. Akramov ◽  
Adolatjon T. Abdulloeva
Keyword(s):  
Labor Market ◽  
Supply And Demand ◽  
Developed Countries ◽  
Global Scale ◽  
Regional Labor Market ◽  
Regional Labor ◽  
The Republic ◽  
The Impact ◽  
External Migration

The article substantiates the objectivity of migration processes on a global scale, examines the trends of their development. The special approaches applied in developed countries to the issues of migration regulation in modern conditions have been studied. The consequences of market reforms on the regional labor market in the domestic economy are argued. The supply and demand for labor resources in the regional labor market are analyzed and problems are identified, in particular, low incomes and insufficiently high qualifications of workers negatively affect the development of the labor market in the regions of the Republic of Tajikistan, in particular, in the Sughd region. The authors calculated the coefficient of migration compensation for the districts of the Sughd region of the Republic of Tajikistan. The role of external migration in the development of the regional economy is characterized and conclusions are formulated about the general trends in the impact of external migration on the development of the regional labor market on the example of the Sughd region of the Republic of Tajikistan.

scholarly journals The Triple Helix Model for the Conceptual Mechanism of Cooperation between Higher Education and Business: The Regional Aspect

2020 ◽  
Vol 16 (4) ◽  
pp. 1046-1060
Author(s):  
Uraz B. Baimuratov ◽  
Rinat A. Zhanbayev ◽  
Saule S. Sagintayeva
Keyword(s):  
Higher Education ◽  
Triple Helix ◽  
Dominant Role ◽  
Developed Countries ◽  
Economic Management ◽  
Triple Helix Model ◽  
State Education ◽  
Single Industry ◽  
The Republic ◽  
The Impact

Single-industry regions, common to all industrially developed countries, need to overcome the economic crises. We assume that it is possible to achieve this goal based on new forms of cooperation between the main participants: business, state, education, and science. Based on the triple helix model, the study develops a mechanism for cooperation between higher education and business in depressed single-industry regions. The model was tested on the example of the Republic of Kazakhstan. We use the methodological principles of logical, statistical analysis and synthesis. To increase the impact of universities on the national economic growth, we propose a cooperation mechanism based on the Triple Helix model. This model is adapted to the specificity of single-industry and depressed regions, where regional universities play a dominant role as a source of innovation and innovative synergy for the cooperation of partners involved. Simultaneously, the creation of new forms of cooperation between higher education and business leads to the acceleration of social and economic development of regions. The mechanism of the proposed triple helix model aims to encourage all participants to generate innovations, provide high-quality educational services, conduct research and fill business orders. Local and state authorities in the field of economic management can use the results and conclusions of the survey for creating regional development programmes.

scholarly journals The Investments Efficiency Toward Economic Growth: ICOR of the Republic of Croatia and Slovenia - Comparative Analysis

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Jeton Mazllami ◽  
Keyword(s):  
Economic Growth ◽  
Comparative Analysis ◽  
Developed Countries ◽  
Investment Efficiency ◽  
Specific Objective ◽  
National Economic ◽  
The World ◽  
Output Ratio ◽  
The Republic ◽  
The Impact

Most developing and developed countries, today are faced with a lot of economic, social, and political challenges as a result of internal or external factors such as the World Financial Crisis and Covid19. In these circumstances, the crucial objective of any government is to improve the national economic performance by increasing domestics and foreign investments. Investments efficiency is the main pillar in the increase of the economic growth of any economy. This paper aims to measure the efficiency of the investments towards economic growth in the Republic of Croatia and Slovenia by applying a comparative analysis. The specific objective of our paper is to determine the best ICOR level, the correlation between ICOR and GDP, and the impact on the economic growth of both countries. The research methodology will include the analysis of the efficiency of the investment measured by the indicators Incremental Capital-Output Ratio (ICOR) based on the World Bank approach. The period of observation includes the period from the year 1995 to 2020. The investment efficiency (ICOR) in both countries is expected to move between 1 and 6. The findings of this research are that each one-point decrease of the ICOR level of Croatia increases the economic growth by 1.961 percent, while the ICOR level of Slovenia increases less the Economic growth by 0.259 percent.

scholarly journals INFLUENCE OF MACROECONOMIC INDICATORS ON EXPORT CHANGES OF THE EAEU MEMBER COUNTRIES

2018 ◽  
pp. 7-14
Author(s):  
Saadat M. Assanseitova ◽  
Vladimir G. Svinukhov ◽  
Elvira V. Kovaleva
Keyword(s):  
Developed Countries ◽  
Added Value ◽  
Crude Oil Price ◽  
The World Bank ◽  
Trade Turnover ◽  
Macroeconomic Indicators ◽  
Factor Regression ◽  
High Degree ◽  
The Impact ◽  
The International Monetary Fund

The article examines the impact of some macroeconomic indicators, such as added value in industry, R & D expenditure, average crude oil price, on the export change for the EAEU member countries. For the study the authors used the open statistical databases of the International Monetary Fund, the United Nations Conference on Trade and Development (UNCTAD), the World Bank, as well as the statistical offices of the EAEU member countries for the period from 2004 to 2017. Using correlation analysis, the authors establish a connection between the indicators and use them to construct a three-factor regression model. It is shown that the change in exports in a sufficiently high degree depends on the fluctuations in the values of the selected indicators. The authors also analyze the development of the EAEU countries through the dynamics of the gross domestic product, exports, imports, trade turnover and foreign direct investment for the study period, showing the value of exports in the final indicator through a change of its share in GDP and comparing the EAEU states both among themselves and with similar indicator of the leading economically developed countries. 

scholarly journals Investigating Fraud Risks Assessment Practices in Public Sector Audits

2021 ◽  
Vol 16 (1) ◽  
pp. 183-205
Author(s):  
Mohamad Mahsun ◽  
◽  
Nafsiah Mohamed ◽  
Sharifah Norzehan Syed Yusuf ◽  
Indrawati Yuhertiana ◽  
...  
Keyword(s):  
Risk Assessment ◽  
Public Sector ◽  
Audit Process ◽  
Planning Stage ◽  
Audit Planning ◽  
Fraud Risk ◽  
Auditing Standards ◽  
The Government ◽  
The Impact ◽  
Audit Standards

Fraud Risk Assessment (FRA) is claimed to be an important activity at the audit planning stage in both the private and public sectors. In fact, because of the importance of FRA activities, Auditing Standards (SAS 99, ISA 240, ISSAI 1240) have required auditors to carry out FRAs at the audit planning stage. FRA is considered as the core activity of financial audit planning because of the impact of fraud on the sustainability of an entity, quality of life, and economic growth. This study aimed to determine the practice of FRA in public sector audits and to find out more about the obstacles faced by auditors during the audit process and to find out the causes of these obstacles by considering the approach to the Audit Standards used. This study found that auditors’ performance can be determined based on their complete compliance with audit standards. We have encountered a serious problem that requires firm action from the government or a competent official, namely the auditor’s willingness in preparing the Fraud Risk Assessment Matrix. In addition, we recommend the Audit Standards Board to adopt international public sector auditing standards and disseminate them through training for auditors, students, and professionals. Keywords: fraud risk assessment, public sector audit, auditor competency

scholarly journals DEVELOPMENT OF AGRICULTURAL PRODUCTION AND ITS IMPACT FOR FOOD SECURITY

2020 ◽  
pp. 6-16
Author(s):  
A.K. Daribayeva ◽  
F. Shulenbaeva ◽  
A. Moldakhmetov ◽  
А.К. Дарибаева ◽  
Ф.А. Шуленбаева ◽  
...  
Keyword(s):  
Food Security ◽  
Food Processing ◽  
Agricultural Production ◽  
National Level ◽  
Developed Countries ◽  
Point Of View ◽  
Industrial Complex ◽  
The Republic ◽  
The Developed Countries ◽  
The Impact

В статье раскрыта важность продовольственной безопасности с учетом точки зрения отечественных авторов. Предложены пути обеспечения продовольственной безопасности в стране за счет эффективного использования экономического потенциала страны в сельскохозяйственном производстве. Рассмотрены тенценции по сокращению миграционных потоков между развитыми странами мира, проблемы, возникшие в сельскохозяйственном производстве в условиях пандемии. Авторами проанализированы процессы сокращнения возможностей использования дешевой рабочей силы мигрирующего населения. Проведен анализ влияния пандемии на сельскохозяйственное производство нашей страны. Изучены тенденции развития сельскохозяйственного производства на мировом и национальном уровне. Выявлены проблемы зависимости от импорта на рынке реализации готовой продукции отрасли пищевой переработки сельскохозяйственного производства. В этой связи произведено переосмысление важности и необходимости сохранения, защиты продовольствененной безопасности, повышенияэффективностисельскохозяйственного производства республики. Изучен агропродовольственный рынок страны путём проведения анализа уровня самообеспечения зерном. Выявлено, что на зерновые культуры приходится около 69,1% всей площади посевов. Рассмотрен комплекс мероприятий по обеспечению продовольственной безопасности страны, в частности авторы предлагают предоставление налоговых и других льгот сельзозпредприятиям, строительство и оптимизацию производственных мощностей предприятий пищевой перерабатывающей промышленности АПК. The article reveals the importance of food security from the point of view of domestic authors. The ways to ensure food security in the country by effectively using the country's economic potential in agricultural production are suggested. The article considers the tendencies to reduce migration flows between the developed countries of the world, as well as the problems that have arisen in agricultural production in the context of the pandemic. The authors analyzed the processes of reducing the possibilities of using cheap labor of the migrating population. An analysis of the impact of the pandemic on agricultural production in our country has been carried out. Trends in the development of agricultural production at the global and national level are studied. The problems of dependence on imports in the market for the sale of finished products in the food processing industry of agricultural production are identified. In this regard, the importance and necessity of preserving and protecting food security and improving the efficiency of agricultural production in the Republic were reconsidered. The agro-food market of the country was studied by analyzing the level of self-sufficiency in grain. It was found that cereals account for about 69.1% of the total area of crops.A set of measures to ensure food security of the country is considered, in particular, the authors propose the provision of tax and other benefits to agricultural enterprises, construction and optimization of production capacities of food processing enterprises of the agro-industrial complex.

scholarly journals Possibilities and challenges of inclusive economic growth in countries

2021 ◽  
Vol 244 ◽  
pp. 10039
Author(s):  
Mavluda Askarova ◽  
Toir Saddulaev ◽  
Bunyod Radjabov
Keyword(s):  
Economic Growth ◽  
Socioeconomic Development ◽  
Growth Index ◽  
Well Being ◽  
Developed Countries ◽  
The State ◽  
Inclusive Growth ◽  
The World ◽  
The Republic ◽  
The Impact

The purpose of the study of this topic is inclusive growth and inclusive economic growth in the territory of the Republic of Uzbekistan. Using the theoretical method of analysis, the results of the developed countries of the world, as well as the state of the economy of Central Asia, in particular the Republic of Uzbekistan, are analyzed. The observation method reveals the impact of inclusive economic growth on the standard of living and well-being of the world’s population. The article compares data on the impact of the global economic and financial crisis on the economies of the world and the Republic of Uzbekistan, which began in 2019, and its consequences are reflected on inclusive economic growth. Projections of social development up to 2030 are made, this development factor plays an important role in inclusive economic growth. The result of this study is the conclusion about the importance of the inclusive growth index, which can replace the GDP indicator. Index of inclusive analysis of information on various aspects of society. This index can also be used to predict the socioeconomic development of the state.

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