Top PDF Main Problems and Prospects of Audit Development in Ukraine

The article analyses influence of the world crisis phenomena upon the na- tional economy, shows a significant necessity of using international report- ing standards. It justifies a necessity of strengthening financial control, the goal of which is to detect shortcomings in financial reports and recommen- dations regarding their elimination in order to ensure trustworthiness of re- ports. It considers main problems of audit activity and identifies necessary measures and ways of their solution. It reveals and justifies possible direc- tions of prospective development of audit in Ukraine with consideration of the process of transition of economic subjects to international standards of financial reporting and marks out a necessity of strengthening the role of the state institutions in further audit development. It analyses the insufficient control over the quality of audit services and statistical material regarding the number and specific features of operation of audit firms and private au- ditors in Ukraine.

However, after the change of social and political relations between Euro- pe and Russia since 2014, some of the results of these studies need to be re- viewed and updated, as there have been changes in the macroeconomic con- ditions for trade and economic interaction. To that end, the I. Kant Baltic Federal University initiated a study on the “Development of cross-border cooperation with a view to diversifying the economic activities of the Rus- sian Federation on the basis of effective use of tourist and recreational poten- tial of the territories". The Project was financed by the Russian Foundation for Basic Research.

The aricle studies tendencies of development of the residenial mortgage market in Ukraine in the post-crisis period 2009 – 2012, ideniies main ten- dencies of development of the Ukrainian mortgage market and conducts analysis of the level of mortgage interest rates. The aricle analyses the mod- ern state of the mortgage market of Ukraine, dynamics of volumes of mort- gage loans, their cost, structure of banks as mortgage creditors and cost of housing in Ukraine in the studied period. The aricle makes a number of ofers on eiciency of mortgage, ofers direcions of inancial support of rehabilita- ion of the market for solving housing problems of the populaion and ideni- ies importance of state support of mortgage development.

matrosova, V. O. “Problemy inansuvannia biudzhetnykh orhanizatsii na osnovi koshtorysu“ [Problems of inancing budgetary organizations based on estimates]. Visnyk Khersonskoho derzhavnoho universytetu, no. 2 (2013): 92-95. “metodychni rekomendatsii shchodo provedennia vnutrishnyoho audytu inansovykh ustanov“ [Guidelines for conducting internal audits of inancial institutions]. http://www. uazakon. com/ document/fpart38/ idx38368.htm.

that is a form of economy that takes into account not only economic, but also socio -ecologic specific of agriculture. These studies clearly highlighted in the works of G. Fylyuk, I. Mazur, L. Moldovan, P. Sabluk and others. At the same time, remain insufficiently studied aspects related to the analysis of small and medium-sized entrepreneurship and require in-depth study. The article summarizes the international experience of small and medium enterprises, including the results of studying of the experience of Romania. Methods of the study. In the study are used general scientific and special methods. A methodological base of study as to determine rational and effective forms of economy are general scientific methods. The paper uses the techniques of abstract logical method, namely: analysis and synthesis, induction and deduction, analogy and comparison. To assess the effectiveness of forms of economy and agricultural competitiveness of Ukraine were used the methods of tabular data display and statistical.

The analysis of the investment programme that incorporates a comprehensive restructuring of the heat supply network of Bavleny municipal district (Vladimir region) was made by the authors and analyzed in the article. Problems associated with the introduction of an independent heat supply system that will have in-built and roof boiler rooms are considered.

Systems of credit informaion exchange have strong inluence upon develop- ment of the credit market, in paricular, complete informaion about a bor- rower is provided, which allows more accurate assessment of the borrower’s capability to payback the credit, reducion of costs on search for informaion about the borrower and reducion of payment for the credit, increase of pay- ment discipline of the borrower, reducion of the threat of over­crediing the borrower, demonopolisaion of informaion in the credit market, which makes compeiion more perfect. There are both state and private systems of exchange of credit informaion in Ukraine, which started to operate recently and have not acquired signiicant development yet due to the fact that credit insituions do not realise yet advantages of such systems and absence of desire of major creditors to share this informaion. It is expedient for the state to iniiate popu- larisaion of paricipaion of credit insituions in the bureau of credit history and also introducion of legislaive iniiaives with respect to mandatory nature of transfer of informaion of credit establishments into the credit bureaus. Key words: information exchange, credit market, credit history, credit bu­ reau.

Таким образом, гибкие формы занятости могут стать значительным резервом для эконо- мического роста и развития региона лишь при условии создания и развития нормативно-пра- вовой баз[r]

The data of the international researches has shown the conclusion, that for all participants of the market one of the basic competitive advantages - becomes skill to work in a mode of real time, to operate of information flows, to integrate data, to reduce costs and to raise management efficiency, due to an effective dataware, which have an effect on efficiency of transport-logistical system management. High automation efficiency of productions and office-works will be economically effective at maintenance due to a high-intensity flow of applications for services. Internet as technology of the global open networks is the best means for attraction of the broad audience of consumers and transport-logistical service providers. However with development of integration processes on transport and in economy as a whole, information flows organization and optimization in places of cargo traffics origin and dispersion becomes a pressing problem. There is the information redundancy, which braking business processes appearance because of necessity to process huge quantity of unnecessary data. And this problem for today is not less important, than a problem of information insufficiency. A problem of CISs adaptation for present managing conditions in Ukraine is serious enough, as its deployment is the complex process usually accompanied by reorganization of manufacture and personnel rearrangements.

The aricle is devoted to analysis of the topical problem of detecion of spe- ciic features of funcioning and problem of development of the stock market of Ukraine and also jusiicaion of direcions of increase of its liquidity and eiciency. It analyses main tendencies and regulariies of development of the stock market in the context of insituional, instrumental and infrastructural components. It considers issues of changes of volumes of trade and other parameters of acivity of stock exchanges during recent years. It focuses on exising problems on the way of development of the stock market of Ukraine, which interfere with its eicient funcioning, in paricular, a limited number of liquid and investment atracive inancial instruments, high fragmentari- ness of the exchange and depositary infrastructure, and insuicient legisla- ive regulaion of the exchange acivity. For soluion of problem issues and simulaion of further development of the domesic stock market the aricle marks expediency of consolidaion of stock exchanges, necessity to increase capitalisaion, liquidity and transparency of the stock market; further forma- ion and consolidaion of the market infrastructure and ensuring its reliable and eicient funcioning, and improvement of mechanisms of state regula- ion, supervision and protecion of the rights of investors in the Ukrainian stock market.

The article explores the features of the organization and realization of the public audit in post-Soviet countries. The main achievements in the Supreme Audit Institutions functioning are highlighted. The distinguish features of public audit in the post-soviet countries are explored. The main approaches to the constitutional regulation of SAI's status are outlined. The models describing the scope of SAI's powers in each country are examined. The SAI's reports are analyzed and public audit efficiency indicators in different countries are summarized and systematized. The best practices in the field of public finance in the post-soviet countries are determined. According to the current world trends in public finance, Ukrainian budget system needs and public audit imperfections, useful practices from these countries are selected. On the basis of this analysis the main ways of implementation the best experience in this field to the Ukrainian public audit system are proposed by the author. Recommendations for the implementation of this experience to the public audit system and Accounting Chamber of Ukraine are determined.

Фінансування сіль ських закладів охорони здоров’я з бюджетів сільських і селищних рад в умовах дефіциту коштів у сільських бюджетах (відсутність коштів на оплату кому­ на[r]

In this context, the watershed of the Cascavel River (BHRC) located west of Paraná, has a drainage area of 50.11 km 2 length of 17.5 km and a maximum height of 767 m and minimum of 718 m, being responsible for about 80% of the total production of the public water supply system of Cascavel city, Brazil, making its relevance monitoring (CASCAVEL, 2011). Among the main problems identified in public supply rivers, located in urban areas, is the lack of riparian vegetation in both urban and rural areas, resulting in the development of erosion and silting up of the watershed processes that affect the water supply to riverside population (CREPALLI, 2007).

The aricle conducts a complex study of the problems of development of all components of the agrarian infrastructure, such as elements of wholesale trade (commodity exchanges, wholesale markets, trading houses, fairs and aucions), enterprises of retail trade of agro-industrial products (city and rural markets, retail outlets, and public catering companies), transportaion companies, warehouses, communicaion companies, bodies of standardi- saion and ceriicaion, inancial establishments, research and development insitutes, and educaional and informaion establishments, and ideniies prioriies of the state regulatory policy in this sphere. It jusiies urgency of the study of the infrastructural component as a means of communicaion between subjects of the agrarian market, correct and proper use of which results in reducion of operaion expenses of agrarian companies and, as a result, leads to increase of compeiiveness of domesic products in domesic and foreign markets and gradual development of agriculture. It ofers a com- plex deiniion of the agrarian infrastructure, analyses main problems that hinder development of the infrastructure of the agro-industrial complex of Ukraine, and jusiies priority direcions of reformaion of complex elements of infrastructure of the agro-industrial complex.

The paper considers the problems of financing higher education institutions and focuses on formation of estimates of higher education institutions in Ukraine. The study established that the public and municipal education institutions financed by estimate and budget, which is determined by the amount and directions of use funds for implementation of functions and achieving the goals. The estimate has 2 components: general and special fund. The paper describes the practice of using general and special funds of higher education institutions. The results present the features of financing public and private higher education institutions. Public higher education institutions acutely feel the lack of financial resources. Tuition fees at public higher education institutions are calculated according to the requirements of the budget legislation. The conclusions suggest the prospects of financing higher education institutions in Ukraine. Higher education institutions need to give special attention to financial planning, optimization of financing sources and expenditures. It is necessary to reform the models, methods and forms of financing higher education sector.

The adoption of the Act on social entrepreneurship and its support at the national, regional and local level; the formulation and adoption of the special long–term development programmes to promote social entrepreneurship, introduce legislation to set up a specific registration system for social enterprises, including the regularly monitoring of their activities – the measures are necessary to achieve more effective implementation and increasing the scope and scale of social entrepreneurship in Ukraine.

Our general idea relies on the assumption that family planning interventions have a first-order effect on fertility decisions. There is a bulk of evidence supporting this. See May (2012) and Schultz (2008), among many others. For instance, Bloom, Canning, Fink, and Finlay (2009) show that removing legal restrictions on abortion significantly reduces fertility and that this has a positive impact on female labor force participation. Joshi and Schultz (2013) study the long-run consequences of a randomized control trial of contra- ception provision in Matlab, Bangladesh. Their findings suggest that treatment villages experienced a decline in fertility of about 17 percent compared to control villages, and that the effects were persistent over a 20-year period. Sinha (2005) estimates similar effects of this family planning experiment on fertility. Using an experiment in Zambia, Ashraf, Field, and Lee (2014) show that the local average treatment effect estimation implies that use of family planning services during about two years of the experiment was associated with a 27 percent reduction in births. Using variation in the timing and location of the Profamilia program in Colombia, Miller (2010) finds that availability of modern contra- ceptives allowed women to postpone their first birth and to have about 5 percent fewer children in their lifetime. 12 Banerjee, Meng, Porzio, and Qian (2014) estimate the effects

technique was employed in sample selection. In the first stage, the three agricultural zones in the state were purposively selected. Aba, Umuahia and Ohafia. In the second stage three local governments actively involved in agricultural production was purposively selected from each of the agricultural zone making it a total of nine blocks. While In the third stage two communities was randomly selected from each of the local government. Twelve respondents was randomly selected from two sampling group. six each for male and female giving twelve respondents from each cell. A total of 218 respondents was selected for the study. The research instrument used for this study was structured questionnaire and scheduled interview. The result of the objective of the study was analyzed using descriptive statistics such as frequency, percentage, and mean inferential which involves the use of Z-test analysis. The formula used to compute the mean used in this study is specified below. The mean was computed by multiplying the frequency (f) of the responses under each response category by assigned value and dividing the (∑) of the product by the (N) no of respondents to the particular indicator as shown:

With respect to the initiative for the development of SIREVA, the Committee initially analyzed the prospects for the development of vaccines in Latin America, pointing ou[r]

than they produce, which means over the real incomes obtained through social work. Văduva, . We are talking about New Zeeland. Most countries present important sovereign debts , an increasing deficit between incomes and expenses, practical risks of making new loans that bring them close to the insolvency area or to bankruptcy The European Commission, . Such a process is explained by the confusion between the exigencies of social economy – based on work – and the passive social protection policies, which ignore or place labor between brackets . )nstead of the minimum guaranteed salary, some irrational social policies have promoted the minimum guaranteed income, independent from the work resources of the beneficiaries, poverty is perceived as a state characterizing the majority Vîrjan , p. . Successes, but also limits recorded in the labor market today are similar to those defining the reform of the Romanian economy as a whole Aceleanu and Cretu , p. , marked by a public‐private partnership are organizationally weak and frail, the tensions between labor market structures and mechanisms that interfere with legislative‐institutional tensions.