Analysis of the process of internal audit in Ministry of defense of Ukraine

The article is of interest to specialists of internal audit, internal and financial control, and heads (commanders) of structural subdivisions of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, military units, institutions and organizations in the systems, which directly organize internal control. The article substantiates the lack of preliminary coverage in the scientific works of the retrospective development of the system of internal audit and financial control. The scientific task of structuring existing information with the use of guidance documents and practical experience for the hierarchical construction of the transformation of approaches and views on the activities of structural units that monitored the effective management of state property and resources in the system of the Ministry of Defense and the Armed Forces of Ukraine was formulated. The article focuses on the delineation of internal control and internal audit. The necessity of implementation of internal control and its effectiveness is substantiated. The study analyzed the guidance documents that regulated the activities and the establishment of internal audit and internal control at the stages of its formation. The meeting covered the issues of transformation of financial control bodies in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, their main directions of activity and tasks were determined. Three stages of reforming financial and control bodies in the Ministry of Defense of Ukraine were identified, in which there were changes in approaches to the construction of the internal control and internal audit system. The article presents a retrospective analysis of the evolution of views on the purpose and objectives stated in the relevant provisions of the financial control bodies of the Ministry of Defense of Ukraine during the period of Ukraine's independence from the standpoint of implementing the declared goals of Ukraine's integration into the international professional community. The introduction of internal audit as an independent activity is aimed at improvement of the control system, prevention of the facts of illegal, inefficient and inefficient use of budget funds, errors occurrence or other deficiencies in military units and budget institutions, improvement of internal control, and the adoption of sound management decisions in modern conditions

Methodical recommendations for conducting an audit of the financial institution of the manager of the lower level

The methodological recommendations highlighted in the article will be useful for auditors who carry out audits of financial and economic activity in the system of the Ministry of Defense of Ukraine and other components of the security and defense sector. It is determined that the subject matter of the article is not sufficiently investigated, both from a practical and a theoretical point of view. The article presents a retrospective analysis of the activities of the second-level funds managers in the overall construction of funds managers in the system of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine. The main directions of activity of second level managers are determined. The article analyzes the legislative and regulatory acts regulating the second level manager at both the state and departmental levels. The analysis carried out in the article made it possible to highlight a number of key functions of the financial authority of the second-level funds manager. The article outlines nine areas for conducting an audit, the need for a second-tier administrator in a financial institution and identifies specific areas of verification. Also, the article deals with issues that are to be investigated when assessing the activity of a financial institution of the manager of lower-level funds, which, in its functions, is the organ of provision for subordinate military units, institutions (hereinafter - the manager of lower-level funds), depending on its functions and tasks they are executed. Taking into account the practical experience, the methodical recommendations for conducting a check on the activity of the financial institution of the manager of the lower level funds are presented, and the questions, which according to the authors, are subject to compulsory study, are presented. The substantiated conclusions concerning the necessity of determining a number of other (additional) areas of verification are formulated depending on the peculiarities of functioning of the other financial institution of the second level administrator and the mandatory inclusion in the audits of the overall indicator of the state of financial and economic activity of military units, institutions and organizations, which are in financial security

Longevity Studies of CSC Prototypes Operating with Ar+CO2_{2} Gas Mixture and Different Fractions of CF4_{4}

Studies of Cathode Strip Chamber longevity, comparing Ar+CO2 gas mixtures with fractions of 5%, 2%, and 0% CF4, were performed using several small cathode strip prototype chambers. In each trial, a localized source of radiation was used to irradiate up to an accumulated charge of about 300 mC/cm. Additionally, longevity of a uniformly irradiated prototype operating with 2% CF4 was studied at the CERN Gamma Irradiation Facility GIF++. Post-hoc analysis of the chamber electrodes using spectroscopy techniques was also done

Efficiency of Finding Muon Track Trigger Primitives in CMS Cathode Strip Chambers

In the CMS Experiment, muon detection in the forward direction is accomplished by cathode strip chambers~(CSC). These detectors identify muons, provide a fast muon trigger, and give a precise measurement of the muon trajectory. There are 468 six-plane CSCs in the system. The efficiency of finding muon trigger primitives (muon track segments) was studied using~36 CMS CSCs and cosmic ray muons during the Magnet Test and Cosmic Challenge~(MTCC) exercise conducted by the~CMS experiment in~2006. In contrast to earlier studies that used muon beams to illuminate a very small chamber area ($< \! 0.01$~m$^2$), results presented in this paper were obtained by many installed CSCs operating {\em in situ} over an area of $\approx \! 23$~m$^2$ as a part of the~CMS experiment. The efficiency of finding 2-dimensional trigger primitives within 6-layer chambers was found to be~$99.93 \pm 0.03\%$. These segments, found by the CSC electronics within $800$~ns after the passing of a muon through the chambers, are the input information for the Level-1 muon trigger and, also, are a necessary condition for chambers to be read out by the Data Acquisition System

Results of the COVID-19 mental health international for the general population (COMET-G) study.

INTRODUCTION: There are few published empirical data on the effects of COVID-19 on mental health, and until now, there is no large international study. MATERIAL AND METHODS: During the COVID-19 pandemic, an online questionnaire gathered data from 55,589 participants from 40 countries (64.85% females aged 35.80 ± 13.61; 34.05% males aged 34.90±13.29 and 1.10% other aged 31.64±13.15). Distress and probable depression were identified with the use of a previously developed cut-off and algorithm respectively. STATISTICAL ANALYSIS: Descriptive statistics were calculated. Chi-square tests, multiple forward stepwise linear regression analyses and Factorial Analysis of Variance (ANOVA) tested relations among variables. RESULTS: Probable depression was detected in 17.80% and distress in 16.71%. A significant percentage reported a deterioration in mental state, family dynamics and everyday lifestyle. Persons with a history of mental disorders had higher rates of current depression (31.82% vs. 13.07%). At least half of participants were accepting (at least to a moderate degree) a non-bizarre conspiracy. The highest Relative Risk (RR) to develop depression was associated with history of Bipolar disorder and self-harm/attempts (RR = 5.88). Suicidality was not increased in persons without a history of any mental disorder. Based on these results a model was developed. CONCLUSIONS: The final model revealed multiple vulnerabilities and an interplay leading from simple anxiety to probable depression and suicidality through distress. This could be of practical utility since many of these factors are modifiable. Future research and interventions should specifically focus on them

Penilaian Kinerja Keuangan Koperasi di Kabupaten Pelalawan

This paper describe development and financial performance of cooperative in District Pelalawan among 2007 - 2008. Studies on primary and secondary cooperative in 12 sub-districts. Method in this stady use performance measuring of productivity, efficiency, growth, liquidity, and solvability of cooperative. Productivity of cooperative in Pelalawan was highly but efficiency still low. Profit and income were highly, even liquidity of cooperative very high, and solvability was good

Juxtaposing BTE and ATE – on the role of the European insurance industry in funding civil litigation

One of the ways in which legal services are financed, and indeed shaped, is through private insurance arrangement. Two contrasting types of legal expenses insurance contracts (LEI) seem to dominate in Europe: before the event (BTE) and after the event (ATE) legal expenses insurance. Notwithstanding institutional differences between different legal systems, BTE and ATE insurance arrangements may be instrumental if government policy is geared towards strengthening a market-oriented system of financing access to justice for individuals and business. At the same time, emphasizing the role of a private industry as a keeper of the gates to justice raises issues of accountability and transparency, not readily reconcilable with demands of competition. Moreover, multiple actors (clients, lawyers, courts, insurers) are involved, causing behavioural dynamics which are not easily predicted or influenced. Against this background, this paper looks into BTE and ATE arrangements by analysing the particularities of BTE and ATE arrangements currently available in some European jurisdictions and by painting a picture of their respective markets and legal contexts. This allows for some reflection on the performance of BTE and ATE providers as both financiers and keepers. Two issues emerge from the analysis that are worthy of some further reflection. Firstly, there is the problematic long-term sustainability of some ATE products. Secondly, the challenges faced by policymakers that would like to nudge consumers into voluntarily taking out BTE LEI

Search for stop and higgsino production using diphoton Higgs boson decays

Results are presented of a search for a "natural" supersymmetry scenario with gauge mediated symmetry breaking. It is assumed that only the supersymmetric partners of the top-quark (stop) and the Higgs boson (higgsino) are accessible. Events are examined in which there are two photons forming a Higgs boson candidate, and at least two b-quark jets. In 19.7 inverse femtobarns of proton-proton collision data at sqrt(s) = 8 TeV, recorded in the CMS experiment, no evidence of a signal is found and lower limits at the 95% confidence level are set, excluding the stop mass below 360 to 410 GeV, depending on the higgsino mass

Differential cross section measurements for the production of a W boson in association with jets in proton–proton collisions at √s = 7 TeV

Measurements are reported of differential cross sections for the production of a W boson, which decays into a muon and a neutrino, in association with jets, as a function of several variables, including the transverse momenta (pT) and pseudorapidities of the four leading jets, the scalar sum of jet transverse momenta (HT), and the difference in azimuthal angle between the directions of each jet and the muon. The data sample of pp collisions at a centre-of-mass energy of 7 TeV was collected with the CMS detector at the LHC and corresponds to an integrated luminosity of 5.0 fb[superscript −1]. The measured cross sections are compared to predictions from Monte Carlo generators, MadGraph + pythia and sherpa, and to next-to-leading-order calculations from BlackHat + sherpa. The differential cross sections are found to be in agreement with the predictions, apart from the pT distributions of the leading jets at high pT values, the distributions of the HT at high-HT and low jet multiplicity, and the distribution of the difference in azimuthal angle between the leading jet and the muon at low values.United States. Dept. of EnergyNational Science Foundation (U.S.)Alfred P. Sloan Foundatio