The Global Fund

This chapter compares the efforts of NGOs in Russia and South Africa to mediate global approaches to tackling the HIV/AIDS epidemic in their home contexts. It illustrates both the benefits and drawbacks of engaging with GGIs that offer significant levels of authority to NGOs along with very specific rules and standards. Such strong tools, when placed in NGOs’ hands, can help them to mediate effectively in a welcoming domestic political environment; but if dominant political actors oppose global norms, they can lead to pitched battles between civil society and government actors. NGO activists who persevere in a relatively open democratic regime that protects civil and political rights, such as South Africa, can contribute to domestic normative change over time, leading eventually to government policies that align with global principles. Where the political environment is relatively closed and repressive of civil society, as in Russia, NGOs may struggle to muster sufficient authority to mediate effectively.

Local-global principles for homogeneous spaces over some two-dimensional geometric global fields

In this article, we study the obstructions to the local-global principle for homogeneous spaces with connected or abelian stabilizers over finite extensions of the field ℂ ⁢ ( ( x , y ) ) {\mathbb{C}((x,y))} of Laurent series in two variables over the complex numbers and over function fields of curves over ℂ ⁢ ( ( t ) ) {\mathbb{C}((t))} . We give examples that prove that the Brauer–Manin obstruction with respect to the whole Brauer group is not enough to explain the failure of the local-global principle, and we then construct a variant of this obstruction using torsors under quasi-trivial tori which turns out to work. In the end of the article, we compare this new obstruction to the descent obstruction with respect to torsors under tori. For that purpose, we use a result on towers of torsors, that is of independent interest and therefore is proved in a separate appendix.

TRANSFORMATION OF BASIC APPROACHES TO THE ORGANIZATION OF MANAGEMENT ACCOUNTINGUNDER THE CONDITIONS OF GLOBALIZATION

The role of the generally accepted principles of accounting for the organization of both financial accounting and management accounting in enterprises of Ukraine is determined. A number of specific principles that are not used by the financial accounting system but are the basis for management accounting are explored. It is proved that the list of principles of management accounting is more extensive than generally accepted. Three approaches to the identification of principles of management accounting are distinguished. Management accounting is based on generally accepted principles of accounting, (financial) accounting and specific principles of managerial accounting; principles of accounting (financial) accounting, general and specific principles of managerial accounting; only on general (or own) principles. The essence of the principles of managerial accounting was explored and their features were determined due to the specifics of the subsystem of accounting and the use of a variety of accounting techniques. Four global principles of managerial accounting are highlighted: communication generates information that has an impact; information is relevant; the impact on value is analyzed; intelligent management builds trust. The essence of the global principles of management accounting is revealed and their significance for key areas of activity is clarified. It is proved that nowadays the global principles of managerial accounting are recommendatory, but accounting regulators in the future offered to mandatory use by enterprises of public interest. A list of specific principles of managerial accounting is proposed; it allows deepening the disclosure of its essence, main tasks and functions. Interdependence of the principles of financial accounting and management accounting in decision making is determined. It was possible to build a pyramidal model with isolation. Given the close relationship between the principles of accounting, the global principles of managerial accounting and the specific principles of the latter, their hierarchical interdependence proposed a pyramid model of accounting principles in a globalizing environment, the use of which will allow companies of the common interest to build a rational system of managerial accounting that will meet international requirements of the accounting regulators and form a fundamental accounting and analytical framework providing management of business entities.

BASIC, SPECIFIC, GLOBAL PRINCIPLES OF MANAGEMENT ACCOUNTING: COMPOSITION AND QUANTITY

The principles create a certain structure, which is provided for in the organization, system setup, and management accounting. Therefore, compliance with the principles of management accounting is unquestionable in its establishment at the enterprise, and the study of their optimal composition is urgent. The purpose of the article is to study and analyze the composition and number of basic, specific, and global principles of management accounting in various literary sources. The research methodology was based on general scientific methods: systemic, logical, historical methods, method of analysis, induction, deduction, as well as using the methods of classification and grouping. According to the results of the study, it is found that there are basic, special, and global principles of management accounting. At present, there is no single conventional and generally accepted approach to the composition and quantity of basic and special principles. Regarding the global principles of management accounting developed by the American Institute of Certified Public Accountants (AICPA) and the Chartered Institute of Management Accountants (CIMA), there are four principles (impact, relevance, value, trust). We have summarized 73 principles of management accounting, of which the vast majority (47 principles) are presented in only one literary source. Most literature sources reflect the following principles: evaluation of the performance of structural units of the enterprise; orientation of accounting to achieve strategic goals of the enterprise; effectiveness. The largest number of principles of management accounting, which are identified in the literature, is 20; the smallest number is 5; the vast majority of authors cite 7-8 principles. It is proved that the existing diversity of views of scientists on the principles of management accounting (in some cases, they are the same in name but different in content; in other cases, they are similar in content but different in the name; also, there is an artificial increase in their number when dissipating the content, etc.) leads to vagueness and confusion in their composition, quantity, and content. Although the global principles of management accounting are of a recommendatory nature nowadays, the obligation to use them seems to us relevant and appropriate. Prospects for further research are seen in the study of the content of the principles of management accounting, determining their optimal composition and quantity for the effective construction of management accounting in enterprises of various sectors of the economy, taking into account the peculiarities of their operation.

Health promotion: global principles and practice

This book contains 6 chapters that aims to: (i) explore what health promotion is and be critical of it; (ii) set out key ideas in health promotion and explore the discourse surrounding it; (iii) introduce key thinkers in the field and discuss the relevance and application of their ideas; (iv) provide a theoretical basis for health promotion practice; (v) ask some challenging questions and encourage our readers to do the same; and lastly (vi) comment on the state of academic health promotion.

Beneish M-score: A measure of fraudulent financial transactions in global environment?

Research background: Earnings is a source of information for capital owners, potential investors, competitors, customer and supplier of the company. Managers have the direct motivation and knowledge and use adequate techniques to adjust legally the reported earnings to meet the specific requirements of the company and achieve stable financial results. Thus, earnings management is currently the most provocative and highly topical issue in the field of finance and accounting at the global perspective. Purpose of the article: The main purpose of the paper is to detect the manipulation with earnings in a specific sector of economy, following the global principles of financial reporting, and to reveal the degree of manipulation of enterprises in the selected countries of the Visegrad grouping. Methods: The model of Beneish M-score is applied using the sectoral data and compares the level of manipulation in the period 2015-2019. The Beneish model is a mathematical-statistical model that uses financial ratios calculated with accounting data of a specific enterprise aimed to detect if an enterprise is likely that the reported earnings of the company were manipulated. Findings & Value added: The paper monitors the development of the manipulation with earnings in the given sector (enterprises tend to manage earnings upwards), and analyses the influences of macroeconomic factors on the phenomenon of earnings management. The detection of earnings management by M-score helps protect business partners of an enterprise against fraudulent behaviour, especially in the global environment.