Analysis of dynamics and structure of foreign economic activity of ukraine for audit goals

Проаналізовано динаміку й структуру зовнішньоекономічної діяльності України у контексті аудиту її результатів. Визначено обсяг, структуру та динаміку зовнішньоекономічної діяльності України за 2011 – 2017 рр., яка за аналізований період містила понад 90% обсягу експортноімпортних операцій. На основі цього зроблено висновок про необхідність дослідження експортноімпортних операцій у контексті аудиту правильності нарахування та сплати податків суб’єктами ЗЕД при здійсненні зовнішньоекономічної діяльності. Наведено результати аналізу товарної структури експорту та імпорту України, в яких визначено пріоритетні товарні групи: недорогоцінні метали для експорту та мінеральні продукти для імпорту. Проаналізовано показники експорту-імпорту товарів України до (з) держав (територій), операції з якими контролює держава. Це дало змогу зробити висновок про ефективність податкового контролю трансфертного ціноутворення, який було запроваджено в Україні 2013 року.The article is devoted to the analysis of dynamics and structure of foreign economic activity of Ukraine in the context of audit of its results. The volume, structure and dynamics of foreign economic activity of Ukraine for 2011-2017 have been determined, which contained more than 90% of the volume of export-import operations for the analyzed period. It was concluded, that the export-import operations should be investigated in the context of the audit of the correctness of the calculation and payment of taxes by foreign economic entities in the conduct of foreign economic activity. The results of the analysis of the commodity structure of export and import of Ukraine are presented, in which the priority commodity groups are defined: precious metals for export and mineral products for import. The indicators of export-import of goods of Ukraine to (from) the states (territories) controlled by the state are analyzed, which made it possible to conclude on the effectiveness of the tax control of transfer pricing introduced in Ukraine since 2013

Theoretical aspects of development of audit as forms of information relationship of principals and auditing agencies

Присвячена дослідженню теоретичних аспектів розвитку аудиту як форми інформаційної взаємодії принципалів та агентів аудиторських послуг. Визначено, що серед теорій аудиту найоптимальнішої за сучасних умов є теорія агентів, оскільки узгоджується з сучасними тенденціями розвитку корпоративної звітності як основного інформаційного інструменту забезпечення довіри суспільства до економічної інформації суб’єктів господарювання. Запропоновано використовувати концепцію спільного аудиту як сучасну новітню форму організації процесу перевірки й підтвердження фінансової звітності підприємств для широкого кола користувачів інформації. Визначено, що сучасний аудит є дещо інтегрований поняттям, який передбачає його застосування у різних сферах державного та недержавного контролю. Основна його особливість у контексті сучасних економіко-соціальних змін є спрямованість на зменшення інформаційної асиметрії між суб’єктами інформаційної взаємодії та спрямованість його на підвищення довіри суспільства до економічної інформації суб’єктів господарювання.The article is devoted to the study of theoretical aspects of the development of audit as a form of information interaction between principals and agents of audit services. It is determined that among the theories of auditing, the most optimal in modern conditions is the theory of agents, since it is consistent with the current trends of corporate reporting as the main information tool for ensuring public confidence in economic information of business entities. It is proposed to use the concept of joint audit as a modern and up-to-date form of organization of the process of verification and confirmation of financial reporting of enterprises for a wide range of users of information. It is determined that modern audit is somewhat integrated with the concept, which implies its application in various spheres of state and non-state control. Its main feature in the context of modern economic and social changes is the focus on reducing information asymmetry between actors of information interaction and its focus on increasing public confidence in economic information of business entities

Bird population trends in Eastern Europe

Recently there are many studies that show differences in the development of the bird populations all over the Europe. Most of these findings are based on the data from the western countries in which is only a smaller portion of the population of the examined species. Eastern European countries are considered to be the centre of the European biodiversity, birds included. The objective of the thesis is to, using the form of recherche, describe the development of bird populations in the Eastern Europe and to compare it with the states in the Western Europe. It was found out that the trends of the numbers of birds, agricultural and forest landscapes in the Eastern Europe were less negative than it the Western Europe. At wetlands and water birds the differences in various regions and also more stable trends were observed in the Eastern Europe compared to the countries in the Western Europe.V poslední době existuje mnoho studií, které ukazují "celoevropské" patrnosti ve vývoji ptačích populací. Většina poznatků je založena na datech pocházejících ze západních zemí, které tvoří menší část populace zkoumaných druhů. Východoevropské státy se považují za centrum evropské biodiverzity, ptáky nevyjímaje. Cílem bakalářské práce je formou rešerše popsat vývoj ptačích populací ve východní Evropě a porovnat ho se západoevropskými státy. Bylo zjištěno, že trendy početnosti ptáků zemědělské a lesní krajiny ve východní Evropě byly méně negativní než v západní Evropě. U mokřadních a vodních ptáků byly pozorovány regionálně proměnlivé změny ve východní Evropě a zároveň stabilnější trendy v porovnání se západoevropskými státy.Ústav pro životní prostředíInstitute for Environmental StudiesFaculty of SciencePřírodovědecká fakult

Valuation issues of the current biological assets and their presentation in the enterprise financial report (statements)

Присвячено дослідженню підходів до оцінки поточних біологічних активів та відображення їх у фінансовій звітності підприємства. Розглянуто відмінності між вимогами Міжнародних стандартів фінансової звітності та Національних стандартів бухгалтерського обліку у питаннях обліку й відображення поточних біологічних активів підприємства. Розкрито методичні засади оцінки поточних біологічних активів та її впливу на формування фінансових результатів діяльності. Наведено пропозиції щодо удосконалення порядку оцінки та визначення справедливої вартості біологічних активів.The article is devoted to the study of approaches to the assessment of current biological assets and their reflection in the financial statements of the enterprise. The differences between the requirements of the International Financial Reporting Standards and the National Accounting Standards in accounting and reflection of the current biological assets of the enterprise are considered. The methodical principles of estimation of current biological assets and its influence on formation of financial results of activity are revealed. The suggestions for improving the procedure for estimating and determining the fair value of biological assets are presented

The results of implementation of european requirements in management of transfer pricing audit (experience of Ukraine)

Since 2017 four of fifteen steps of the BEPS plan (base erosion and profit shifting) have been introduced in Ukraine to resist various areas of aggressive tax planning. The implementation of the BEPS plan is primarily made through frame working a transfer pricing control system in Ukraine, which aims to reduce illegal tax sheltering through foreign economic transactions with interdependent or interested parties as well as through transactions with contractors that are registered or make business in low-tax jurisdictions. The purpose of this study is to evaluate the results of implementation of European requirements in the system of audit of foreign economic activity in Ukraine. The study is based on data from the State Statistics Committee of Ukraine, the State Fiscal Service of Ukraine for 2015-2019.The article identifies the amounts of Ukrainian exports (imports) to (from) low-tax jurisdictions, analyzes the controlled exports and imports by geographical segment. The study presents evidence of the use of transfer pricing mechanisms by Ukrainian companies to optimize income taxation, which is contrary to the interests of the state. Therefore, a special need consists in improvement of the state control over operations of the foreign economic activity. The changes and current trends in foreign economic operations during the implementation of transfer pricing controls since 2013 in accordance with the BEPS plan were examined. This study proves that immediately after expanding the list of low tax jurisdictions, there has been a significant fall in the volume of controlled exports and imports, which we regard as a loss of cost-effectiveness of trade operations through low tax jurisdictions due to increased controls and enlarged list of territories, transactions through which are under strict control

Essential Practical Skills in Internal Medicine

The handbook presents basic algorithms of practical skills, studied during the course: “Internal Medicine: Module 1”. The guidance is intended for use in the learning process of undergraduate medical students in higher education institutions

Bird population trends in Eastern Europe

Recently there are many studies that show differences in the development of the bird populations all over the Europe. Most of these findings are based on the data from the western countries in which is only a smaller portion of the population of the examined species. Eastern European countries are considered to be the centre of the European biodiversity, birds included. The objective of the thesis is to, using the form of recherche, describe the development of bird populations in the Eastern Europe and to compare it with the states in the Western Europe. It was found out that the trends of the numbers of birds, agricultural and forest landscapes in the Eastern Europe were less negative than it the Western Europe. At wetlands and water birds the differences in various regions and also more stable trends were observed in the Eastern Europe compared to the countries in the Western Europe

Accounting and Financial Models of Strategic Decision-Making in the Pricing Sphere

In an unstable external environment, an urgent task for enterprise managers is to determine a pricing strategy based on internal accounting and financial data to preserve the market position in the long term. The article aims to form a model for making strategic management decisions in the field of pricing at enterprises of the commercial sector of the economy based on accounting and analytical data on the costs of the enterprise. Analysis of accounting and financial models of strategic pricing at enterprises based on market, cost and mixed approaches was carried out. Accounting and financial models of price calculation based on accounting data on the costs of production and sale of products, as well as analysis of the life cycle of products, taking into account the expected rate of return, are given. It was determined that the basis of the market approach to price determination in the long term is the life cycle of products, which allows setting a competitive price for products taking into account the stages of market development and the position of products on it. The characteristic stages of the product life cycle are product development, market use, growth, maturity, and decline. The article analyzes the process of incurring costs at all stages of the product life cycle, which is the accounting and financial basis of strategic pricing at the enterprise and management in the long term. The cost approach involves the application of mark-up to various types of pricing for the base (variable costs, production cost of products, full costs of production and sale of products). It reduces managers' motivation for strategic cost management. Transfer pricing methods in the framework of the activities of a group of interrelated enterprises, which can be determined by cost and market approach, were also considered. The research results show that when making strategic pricing decisions, it is necessary to combine market-oriented pricing models and accounting-financial cost pricing models skillfully