Non-financial reporting of companies and the necessity of its confirmation by auditors in Ukraine

The relevance of the study is caused by the fact that the non-financial reporting of business entities and the intensification of process of globalization are becoming nowadays an important source of information for making managerial decisions by different groups of stakeholders. The process of its implementation, definition of types, forms and content remains legally unregulated for Ukraine. A process of its audit requires a systemic solution and an appropriate independent audit opinion.The purpose of the article is to summarize the European and international experience in the field of regulation of drawing up and publication of non-financial reporting, to work out problems of its content definition and to provide proposals for the regulation of these issues in Ukraine, to define the recommended groups of indicators, and to ground the main directions and tasks of their audit.It is proposed to create a general concept for the implementation and development of non-financial reporting in Ukraine, which may require the adoption of the future Law of Ukraine “On Public Non-Financial Reporting”, national standards for its preparation, and relevant methodological recommendations for their implementation. The directions of development of theoretical, organizational and methodical issues of audit of non-financial reporting are provided.A number of valid normative acts of the Audit Chamber of Ukraine in terms of the regulation of audit of non-financial reporting and improvement of professional qualifications of specialists require clarification and accompaniments

Current Approaches to Organizing the Educational Process in Primary School: a Neuroscientific Approach

The education system in the New Ukrainian School does not meet expectations, and therefore requires reforms and changes, involvement of modern approaches to organization of the educational process. This article analyzes various innovative neuropedagogical, neuropsychological and neurolinguistic techniques, proposed by scientists and educators-innovators and substantiates the importance of their implementation in the primary school learning process. The relevance of the topic is attributable to the need to solve pedagogical problems, using knowledge about individual characteristics of brain activity, higher mental functions and thinking strategies of primary school children. This study allows to make the educational process more effective and to ensure full self-realization of each child, as well as cognitive and personal development of primary school students. The article presents current provisions of research work of primary school teachers and psychologists from the standpoint of related to pedagogy neurosciences, as well as introduction of modern neuropedagogical, neuropsychological and neurolinguistic approaches to the practice of educational process in the New Ukrainian school.</p