Analiza i audyt sprawozdawczości zrównoważonego rozwoju dla sieci handlowych i kierunków ich doskonalenia

In the modern world, the issue of achieving a sustainable economic development model is becoming more and more urgent. One of its components is compliance with the Goal of sustainable development by companies and verification by state authorities and independent auditors of companies in matters of environmental sustainability. Thus, consideration of modern methods of submission and audit of sustainable development reports (SDR), analysis of opportunities for their improvement becomes relevant. In this work, attention is paid to companies engaged in retail trade, taking into account the peculiarities that they face when submitting the SDR. The purpose of the research was to conduct an analysis of the most common methods of reporting on sustainable development and to develop an effective model (and recommendations for it) for auditing and analyzing sustainable development reporting. Modeling became the main method when writing the paper, taking into account the developed model of analysis and verification of the SDR. The article proposed a new model of verification of non-financial information in sustainability reporting and its graphical display in the audit report. On its basis, it becomes possible to build a new methodology for the audit of the SDR. In addition, the most common international methods of SDR were analyzed, namely the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB) and the International Integrated Reporting Council (IIRC). The authors concluded that the GRI is the most universal of the three, while the SASB is focused only on investors. IIRC, being similar to both described above, is an intermediate option. Nevertheless, submission according to the SASB system is the most effective for trade networks, taking into account the peculiarities of the functioning of this type of companies and the level of their influence on the external environment. The results of the conducted research and the data presented in the article make it possible to evaluate the modern methods of submitting financial statements in a new way and provide a basis for building new standards for the audit of these reports.We współczesnym świecie kwestia osiągnięcia modelu zrównoważonego rozwoju gospodarczego staje się coraz bardziej paląca. Jednym z jego elementów jest przestrzeganie przez przedsiębiorstwa Celów zrównoważonego rozwoju oraz weryfikacja przez organy państwowe i niezależnych audytorów przedsiębiorstw w zakresie zrównoważonego rozwoju środowiskowego. Tym samym istotne staje się rozważenie nowoczesnych metod składania i audytu raportów zrównoważonego rozwoju (SDR) oraz analiza możliwości ich doskonalenia. W niniejszej pracy zwrócono uwagę na przedsiębiorstwa zajmujące się handlem detalicznym, biorąc pod uwagę specyfikę, z jaką spotykają się przy składaniu SDR. Celem badania była analiza najpowszechniejszych metod raportowania zrównoważonego rozwoju oraz wypracowanie efektywnego modelu (i rekomendacji do niego) audytu i analizy raportowania zrównoważonego rozwoju. Modelowanie stało się główną metodą podczas pisania artykułu, uwzględniając opracowany model analizy i weryfikacji SDR. W artykule zaproponowano nowy model weryfikacji informacji niefinansowych w raportowaniu zrównoważonego rozwoju oraz ich graficzne przedstawienie w raporcie z audytu. Na jego podstawie możliwe staje się zbudowanie nowej metodyki badania SDR. Ponadto przeanalizowano najpopularniejsze międzynarodowe metody SDR, a mianowicie Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB) oraz International Integrated Reporting Council (IIRC). Autorzy doszli do wniosku, że GRI jest najbardziej uniwersalną z całej trójki, podczas gdy SASB koncentruje się wyłącznie na inwestorach. IIRC, będąc podobny do obu opisanych powyżej, jest opcją pośrednią. Niemniej jednak złożenie według systemu SASB jest najbardziej efektywne dla sieci handlowych, biorąc pod uwagę specyfikę funkcjonowania tego typu firm i stopień ich wpływu na otoczenie zewnętrzne. Wyniki przeprowadzonych badań oraz dane zaprezentowane w artykule pozwalają w nowy sposób ocenić nowoczesne metody składania sprawozdań finansowych i dają podstawę do budowy nowych standardów badania tych sprawozdań

DEVELOPMENT AND TESTING OF A SOUND SIMULATOR FOR ACTIVE MUSIC THERAPY

Abstract. the objective of this paper is to substantiate the developed sensory neuropsychological simulator for active music therapy (AMTS), functioning according to the program of the comprehensive author's methodology of systematization of auditory means of influence on the functional state of a person. This is a new psychocorrectional tool used to develop sanogenic thinking and the formation of functional comfort in people with disabilities. From the point of view of the system-structural approach, the theoretical and methodological basis of the correction tool, flow chart of the device and layout manufacture, the interface design of the mobile application from the point of view of UX design are presented. The simulator contains built-in sound samples developed on the basis of the author's method “Profiling of the psychoacoustic effect of musical means of expressiveness”, which is based on a system of concepts, models and methods for identifying a person’s psychological profile. The reliability of the results is presented by a number ofneurobiological studies both in laboratory and in real life conditions.Keywords: functional comfort, sanogenic thinking, accessible environment, universal design, music therapy,psychoacoustics

The Business Partnership of Enterprise: the Conceptual Approaches to Accounting Provision

The article researches conceptual approaches to the accounting provision of business partnership of enterprise. Its mission in terms of globalization and the European integration conditions of Ukraine (on macro- and micro-levels) is disclosed. At the macro-level, a business partnership is conditioned by the systematized indicators of the World Bank rating for 12 years. At the micro-level, the business partnership and the accounting system that provides it are analyzed in accordance with the needs of the owners and management of enterprise. Also, invariance of the term of «business partnership» is presented; researches in this direction are evaluated; inquiries of information consumers to the accounting system of business partnership of enterprise are disclosed. The graduation (distribution) of information consumers and their needs is displayed. It is determined that the key place in the accounting system of business partnership belongs to the contractual accounting at enterprise, as well as the principal aspects of such an accounting are disclosed. The necessity of correction of semantic filling of the accounting system of business partnership in accordance with the marketing conception (approach) to the management of enterprise is proved

The Tax Audit: Evolution, Trends, Conceptual Development Vectors

Evolution, etymology, modern trends and conceptual vectors of the tax audit development are researched. The comparative analysis of scientific schools, views and concepts was carried out. Different types and forms of both control and audit are disclosed; their correlation, conflicts and possible vectors of further differentiation are allocated. The generalizations of scientific opinions about the basic interpretations of the concepts of «tax audit» and «audit of taxation (of enterprise)» are presented. The emphasis is placed on the tax component of the audit type being researched. Special attention is given to the definition of causal relationship between requests of users of information (professional, non-professional) and the possibilities of different types of audit

AUDIT IN THE STATE ECONOMIC SECURITY SYSTEM

In the research it is proved that constant and progressive development of any country is impossible without providing economic and social security processes. It is justified that due to financial globalization, complexity and versatility of both interstate and domestic correlation, economy development dynamics are sensitive to crisis occurrences. It is concluded that nowadays due to complicated economic and social conditions questions of justification priorities of state and independent audit development during the formation of state’s economic security and the definition of alternative methods of business security are up to date. The state, dynamics and development trends of state and independent external audit were analyzed according to modern economy state. It was defined that audit develops through several key directions that are important for providing the economic security. To increase the positive value of audit in providing the economy security of the state to organizations alternative methods of business protection have to be used alongside with standard audit methods

Mission and Socioeconomic Potential of the Company’s Anti-Corruption Audit in the Context of European Integration

Anti-corruption audit is an important tool in the current conditions, especially for companies operating in the context of European integration. The mission of anti-corruption audit in this context is to ensure compliance with transparency, ethics and rules of business conduct in conditions where corruption can cause negative consequences both for the company itself and for society as a whole. Anti-corruption audit is becoming a necessary element of the strategy for companies. It contributes to the creation of an honest and open business environment, which has a positive impact on the company’s relations with international partners. It also helps to make the business more competitive, maintain the trust of partners, investors and consumers, promotes socioeconomic development both at the company level and at the national level. The implementation of anti-corruption practices and measures has a direct impact on the investment climate, the competitiveness of enterprises, public trust, and the overall level of economic development. Achieving optimal results requires a system approach and active support from the company’s management or government. It is important to develop a clear anti-corruption policy, conduct education and training for staff, create a system of control and monitoring, and publicly disclose information about anti-corruption measures. This will help create a sustainable and ethical business environment, contribute to further development and integration into the European economy, foster the socioeconomic development of our country. Prospects for further research in this direction are: analysis of the efficiency of anti-corruption measures; research on how anti-corruption audit interacts with other aspects of European integration, such as reforms in the judiciary, human rights and legal reform; study of public attitudes towards anti-corruption measures and their impact on public opinion

MANAGEMENT EFFICIENCY ANALYSIS OF INNOVATION PROCESS IN THE FINANCIAL AND ECONOMIC ACTIVITIES OF IT SPHERE ENTERPRISES

The purpose of the article is to substantiate the priority of increasing the management efficiency of innovative process of IT sphere as a factor contributing to the Ukraine’s economic growth taking into account the current opportunities and limitations. The study substantiated that maintaining a competitive advantage in the innovation space through the development of digitalization processes in Ukraine requires continuous improvement of the management of the innovative process in the IT sphere, and increasing the efficiency of implementing new technical, organizational and marketing solutions. It is shown that under the influence of an unstable external environment, there is a need to develop and implement a management system that would provide an opportunity to obtain competitive advantages in the IT sphere and maintain a competitive position of the Ukrainian IT business in the market. The priority of development is long-term growth, the driving force of development is innovation and modern technologies, as well as highly qualified human and institutional capital. At the same time, traditional factors of production (land, natural resources, labour) are losing their importance. The basic priorities of managing the innovation development of the IT sphere have been determined. The implementation of an innovation policy in the IT sector of Ukraine, based on the current opportunities and constraints, will ensure a systematic and sustainable increase in the efficiency of innovative development in this area and will contribute to the increase of the national economy of Ukraine. The results of the study should be implemented for the development of the theory and methodology of innovative development at the macro- and meso-levels, as well as in stimulating model of innovative process in Ukraine based on the status of its leading economic sectors, in particular, the IT sphere

Innovative Development of the IT Sphere in Ukraine

The development of strategic guidelines in the IT sphere deserves considerable attention in view of the efficiency and long-term consequences that certain decisions and actions have for the development of IT business in the country. Strategic management of innovation activities in the IT sphere should involve policies and procedures available for implementation in the conditions of specific companies that ensure the protection of the assets of the entity, efficiency and effectiveness of management. The above requires the definition of basic forms of implementation of the IT development strategy in Ukraine, which indicates the relevance of this study. Among researchers of the innovation process today, the prevailing belief is that innovations in the modern economic environment arise and be spread in the networks that connect individual actors. This position is formed on the basis of the evolution of views on the problems of the course of innovation processes and finds expression in the conception of feedback models, integrated models, as well as the concept of «open innovation environment». The researchers have also identified the following components of innovation development: social activity, creative activity, intellectual capital and entrepreneurial initiative. At the same time, studies of the problems of implementing the innovation process in the IT sphere in the reviewed works relate primarily to the micro level and much less to the macro level, that is, taking into account the need to solve the problems of development of this sphere and the economy of the country as a whole. The creation, assimilation and dissemination of innovations in the modern economic environment should be implemented in the form of a certain development strategy, within which it is possible to manage, control and stimulate the course of this process. The article is aimed at substantiating strategic guidelines for innovative development of the IT sphere in Ukraine under current conditions, under the influence of factors of the business environment and specifics of the national innovation system. The informational basis of the carried out study is the normative legal acts of Ukraine on the issues of conducting economic activity of enterprises, the implementation of innovation activity; scientific publications of leading foreign and domestic scientists. The study uses general scientific and special methods: induction, deduction, analysis, synthesis; dialectical method – in identifying specific features of strategic innovative development of the IT sphere in Ukraine; abstraction, generalization, system, functional methods – when developing a strategy for the development of the IT sphere in Ukraine and the forms of its practical implementation. Based on the results of the study, the authors conclude that the strategic management of innovation activities in the IT sphere should use instruments available for implementation in the conditions of specific companies that ensure the protection of the assets of an economic entity, efficiency and effectiveness of management. The configuration of such instrumentarium is formed taking into account the problems of development of the IT sphere, country-specific development factors, global trends in the development of IT technologies, i. e., the limitations and opportunities that determine the form and content of the instruments used. The basic forms of implementation of the IT development strategy in Ukraine are determined. Prospects for further research are to deepen and structure the instrumentarium for managing innovation activities in the IT sphere of Ukraine, which can be applied to specific directions of such activities

ОСНОВЫ ИНСТИТУЦИОННОГО ОБЕСПЕЧЕНИЯ СИНЕРГИИ ВНУТРЕННЕГО И ВНЕШНЕГО АУДИТА

W artykule przedstawiono wyniki badań dotyczące instytucjonalnego rozwoju efektu synergii w zakresie audytu wewnętrznego i zewnętrznego. Poddano analizie regulacje prawne odnoszące się do audytu wewnętrznego i zewnętrznego, wskazano na słabości systemowe i rozwiązania ich poprawy. Poza tym wskazano na determinanty warunkujące potrzebę synergii audytu wewnętrznego i zewnętrznego w związku z wybraną przez Ukrainę drogą do integracji europejskiej.The article presents the results of a study on institutional support synergy of internal and external audit. We consider the legal field of internal and external audits, indicated its shortcomings and ways to improve it. Presented the argument of the need for synergy of internal and external audit in connection with the selected Ukraine by European integration.В статье представлены результаты исследования по институционному обеспечению синергии внутреннего и внешнего аудита. Рассматривается правовое поле внутреннего и внешнего аудита, указываются его недостатки и пути его усовершенствования. Представлена аргументация в необходимости синергии внутреннего и внешнего аудита в связи с выбранным Украиной путем европейской интеграции

The Control of Public Procurement as a Priority of Economic Development from the Standpoint of the State

Relevance of the topic of this article is grounded on the need to form an effective system of control of public procurement as a priority of economic development from the standpoint of the State. The article is aimed at studying the status of control of public procurement and finding directions for its improvement. The qualitative and efficient financial control in the sphere of public procurement should play a priority role in ensuring the formation of a transparent system of expenditure of public financial resources. The article considers the powers of the State bodies on the implementation of regulation and control in the sphere of public procurement, as well as analyzes the process of spending funds by procedures and without applying the public procurement procedures. The most common improprieties and violations in the implementation of public procurement in Ukraine were researched. Formation of methodological, organizational and methodical bases of control of public procurement is connected with consideration of structure of the procurement mechanism which includes the current monitoring of needs and determination of expediency of public procurement, planning, regulation, and implementation