AUDIT SERVICES MARKET IN UKRAINE

Background. Trends in the open economy, the processes of information globa­lization require the search for new effective tools of trust of the state, public oversight bodies, investors, the public and other professional and non-professional users of infor­mation to business. This tool is an independent external audit: it helps to identify defi­ciencies in the activities of the entity, to identifyways to correct them, as well as to deve­lop preventive measures to avoid them. Analysis of recent research and publications has shown that the state of audit activity in Ukraine does not fully meet today’s requirements, an important scientific and practical problem of the development of the audit services market and quality control of audit services in Ukraine remains unresolved. The aim of the article is to analyze the market of audit services in Ukraine and assess potential ways of further development of auditing. Materials and methods. The theoretical and methodological basis of the publication is a set of studies of domestic and foreign scientists. General scientific and special methods of scientific cognition are used: comparative, systematic and statistical analysis to clarify the cause-and-effect relationship and assess the market of audit services in Ukraine. Results. A study of the audit services market in Ukraine was conducted, the dyna­mics of the number of audit entities (SAА) and the dynamics of the volume of pro­vision of a number of audit services were analyzed. The information on the composition and number of audit entities is summarized, as well as the volume of provided audit services in terms of regions of Ukraine is studied. The problems of audit activity development are outlined, the main ones of which are insufficient normative provision, imperfect system of digitalization of audit procedures, etc. Conclusion. In recent years, the conditions and quality of the audit services mar­ket in Ukraine have changed radically, primarily due to the implantation of foreign expe­rience in the national audit system, expanding the possibility of diversification of profes­sional audit services, as well as the digitalization of auditing. This opens up new opportunities both for the auditors and audit firms themselves and for the customers of their services. In addition, various additional audit and related services have become widespread. To increase the competitiveness of Ukrainian audit companies it is necessary to take into account global trends, foreign experience and modern technologies of custo­mer service, which requires: improving the legal regulation of auditing in Ukraine; impro­ving the methodology and organization of audits; development of the optimal method of determining the cost of audit services.

Investigation and Countermeasures of Public Transportation Civilization Construction in Wuhan City

The civilization of public transportation in Wuhan is an important part of the revitalization of Wuhan, and is the cornerstone of the efficient and normal operation of the city. The exploration of the civilization of public transportation in Wuhan is also the value of the concept of "Wuhan, every day is different" in the new era of Wuhan city development. In this study, a comprehensive analysis of the background, current situation and significance of the civilized construction of public transportation in Wuhan was carried out by comprehensively using various survey methods such as questionnaires, field surveys, and network surveys. In view of the problems of unreasonable structure of public transportation construction, uncoordinated development of transportation modes, low service level, imperfect system, and continuous growth of pollutants brought by public transportation in the process of civilization construction of public transportation in Wuhan, and in view of the unprecedented historical development opportunities faced by Wuhan and favorable conditions such as the thoroughfare of nine provinces and scientific and educational bases, we mainly focus on the construction of material civilization, spiritual civilization, institutional civilization and ecological civilization of public transportation in Wuhan.

The Gender Mobility Paradox: Gender Segregation and Women’s Mobility Across Gender-Type Boundaries, 1970–2018

In this article, we examine trends in women’s mobility among male-dominated, gender-neutral, and female-dominated occupations. Earlier research, largely employing data from the 1970s and early 1980s, showed that along with significant net movement by women into male-dominated fields, there was also substantial attrition from male-dominated occupations. Here, we build on previous research by examining how “gender-type” mobility rates have changed in recent decades. The findings indicate that while still quite high, levels of women’s occupational mobility among female, gender-neutral, and male occupations have decreased considerably over time. We suggest that this is the result of increasing differentiation among women. In particular, many women, especially those in high-status occupations, plan to pursue employment in a male-dominated field, succeed in gaining entry, and tend to remain in these fields more often than their counterparts in previous decades. We interpret these findings as evidence that gender segregation is maintained by an enduring but imperfect system of social control that constrains women’s choices before, during, and after entry into the labor market. The evidence presented here underscores the importance of studying gender-type mobility as a distinct dimension of labor market inequality.

Applying a ToF/IMU-Based Multi-Sensor Fusion Architecture in Pedestrian Indoor Navigation Methods

The advancement of indoor Inertial Navigation Systems (INS) based on the low-cost Inertial Measurement Units (IMU) has been long reviewed in the field of pedestrian localization. There are various sources of error in these systems which lead to unstable and unreliable positioning results, especially in long term performances. These inaccuracies are usually caused by imperfect system modeling, inappropriate sensor fusion models, heading drift, biases of IMUs, and calibration methods. This article addresses the issues surrounding unreliability of the low-cost Micro-Electro-Mechanical System (MEMS)-based pedestrian INS. We designed a novel multi-sensor fusion method based on a Time of Flight (ToF) distance sensor and dual chest- and foot-mounted IMUs, aided by an online calibration technique. An Extended Kalman Filter (EKF) is accounted for estimating the attitude, position, and velocity errors, as well as estimation of IMU biases. A fusion architecture is derived to provide a consistent velocity measurement by operative contribution of ToF distance sensor and foot mounted IMU. In this method, the measurements of the ToF distance sensor are used for the time-steps in which the Zero Velocity Update (ZUPT) measurements are not active. In parallel, the chest mounted IMU is accounted for attitude estimation of the pedestrian’s chest. As well, by designing a novel corridor detection filter, the heading drift is restricted in each straightway. Compared to the common INS method, developed system proves promising and resilient results in two-dimensional corridor spaces for durations of up to 11 min. Finally, the results of our experiments showed the position RMS error of less than 3 m and final-point error of less than 5 m.

Evaluating traffic parameters of vehicles according to registrars when conducting automotive research

The main tendencies in developing the methods of evaluating vehicles movement according to registrars when conducting automotive research of road accidents are considered. It is noted that modern video recorders, in addition to the standard recording of events in the form of video, have additional functions of recording the parameters of traffic, which allows more objective and in-depth investigation of the circumstances of road accidents. Goal. The aim of the work is development of the method of obtaining quantitative data that allow to estimate the parameters of vehicle movement on video recordings made with the help of DVR MiVue-j85. Methodology. Theoretical data of the functionality of the MiVue-j85 video recorder were verified and analyzed during the real experiment. The study includes an analysis of quantitative data to assess the parameters of vehicle movement on video recordings made using a video recorder MiVue-j85. Results. It is noted that this method currently has a number of disadvantages, which are the imperfect system of synchronization, display and recording of the received data using software designed for the DVR. The presence of integrated in the DVR GPS-navigation and G-sensor, make it possible to determine the parameters of the vehicle and the coordinates of the location of the vehicle in the process of changing its dynamics, but with a significant error that does not meet the requirements of accident research. Originality. For the first time, the method of obtaining vehicle motion parameters using a video recorder with a built-in G-sensor is shown. Practical value. The obtained results can be used in practice in the study of the circumstances of the accident. Application of the certain method will allow facilitating the process of reception of initial data, namely the parameters of vehicle movement when studying road accidents.

The issues of maternity and childhood protection in the zemstvo medical practice in the late XIX — early XX c. (On the materials of Saratov region)

The protection of motherhood and childhood occupied a significant place in the zemstvo medical practice of the late XIX — early XX c. It was “zemsky” doctors who were first to investigate the risk factors for maternal and child health in a Russian village. These included, first of all, the imperfect system of obstetrics, the incorrect feeding of infants, and the prevalence of acute childhood infections. For the protection of the health of the mother and child, work has been directed to organize skilled obstetric care, establish nursery-shelters, prevent acute childhood infections, support breastfeeding, and prevent orphanhood. At the same time, a number of zemstvo medico-social programs (organization of obstetric centers, nurseryshelters) were ineffective. The reasons for these failures were cultural traditions, peculiarities of the economic system, and the poverty of the Russian peasantry. More significant success was achieved in the prevention of acute childhood infections, medical care for pupils of rural schools and orphans. With the help of serum therapy, zemstvo doctors were able to reduce mortality from diphtheria. In addition, a vaccine against scarlet fever was being tested in Saratov region. The establishment of permanent medical supervision of children in Saratov orphanage resulted in 20—30 % mortality reduction. Many initiatives of zemstvo doctors: support of breastfeeding, prevention of orphanhood, mass immunization are being used in modern maternity and childhood protection systems.

TAX ADMINISTRATION OF SMALL AND MEDIUM BUSINESS ACTIVITIES IN UKRAINE

The article examines the effectiveness of tax administration of small and medium-sized businesses in Ukraine. Small and medium-sized businesses in Ukraine, as well as around the world, play an important role in the country's economy. State support for existing small businesses and incentives to create new businesses makes it possible to increase revenues from taxes and fees to the budgets of various levels, create new jobs without spending public funds, promote new products and services, help citizens express themselves. etc. In Ukraine, in such entities, more than 80% of all employees work and they produce about 65% of the total cost of manufactured products in the country. These shares have tended to grow steadily in recent years. To support such businesses, the government has created a simplified taxation system and simplified financial reporting. Based on the study, it was found that the main constraints in the development of small and medium enterprises in the country are cumbersome regulatory support for taxation of small and medium businesses, complex reporting forms and imperfect system of tax administration. Ukraine is one of the last places in Europe in terms of the time a taxpayer has to spend calculating tax liabilities, paying taxes and fees, and filling out reporting forms. It was established that the main task of the state tax service, instead of advising taxpayers and controlling their payment of tax liabilities, was to fill the budgets of various levels and cover the existing deficit. This led to opposition among businesses and the transfer of part of their activities "in the shadows". To solve this problem, it is proposed to simplify reporting forms for small and medium-sized businesses, improve and strengthen the advisory and explanatory activities of the tax service and eliminate the obligation to impose penalties on inspections of regulatory authorities, regardless of the actual results of the inspection. Improving the tax administration of such businesses will make it easier for the national economy to end the global economic crisis caused by the pandemic and to speed up the recovery and growth of domestic production and consumption.

Discrimination as an Instrument of Corruption Schemes in Public Procurement

The article characterizes the current state of organizational and legal support for the functioning of the public procurement system, taking into account the novelties of legislation; both the inter-sectoral and the protective principles of bidding, which are closely interrelated and form a single system, are analyzed; the role of the principle of «prevention of corruption actions and abuse», which has a comprehensive influence on the entire mechanism of implementation of the norm-setting innovations, is defined; a number of factors that cause corruption risks and distort the effect of basic principles in the sphere of procurement are distinguished (in particular: dishonest behavior of officials; discretion in making legally significant decisions; insufficient professionalization of bidding; imperfect system of internal control over conduct of tenders and execution of contracts); the concept of discrimination is singled out and its role as an instrument for the implementation of corruption schemes in public procurement is defined. Based on the analysis of the effective practice of appealing by the AMCU, a number of ways of using discriminatory elements by customers at the initial and final stages of bidding are systematized, namely: establishing obvious and hidden excessive requirements in the tender documentation; manipulation of technical and qualitative conditions to the subject of procurement; unjustified disparate approach to participants with the similar errors in the preparation of tender offers. Practical measures to counteract discriminatory violations in the sphere of procurement activities are generalized, which involve the use of the capabilities of the digitized systems «ProZorro» and «DoZorro» with active participation in this process by direct procurement participants, non-governmental organizations, and government authorities.