Навчально-науковий інститут бізнес-технологій «УАБС» (ННІ БТ) (1980-2021)
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Item ESG disclosure regulation: in search of a relationship with the countries competitiveness(Business Perspectives, 2019) Пластун, Олексій Леонідович; Пластун, Алексей Леонидович; Plastun, Oleksii Leonidovych; Макаренко, Інна Олександрівна; Макаренко, Инна Александровна; Makarenko, Inna Oleksandrivna; Кравченко, Олена Володимирівна; Кравченко, Елена Владимировна; Kravchenko, Olena Volodymyrivna; Овчарова, Наталія Вікторівна; Овчарова, Наталья Викторовна; Ovcharova, Nataliia Viktorivna; Олексіч, Жанна Анатоліївна; Олексич, Жанна Анатольевна; Oleksich, Zhanna AnatoliivnaThis paper is devoted to the investigation of environmental, social and governance (ESG) disclosure regulation process and its possible connection with countries’ competitiveness as an integral part of countries’ Corporate Social and Environmental Responsibility (CSER) poliсy. ESG disclosure regulation criteria were examined according to their classification on Pension Fund Regulation, Stewardship Code, Government Corporate ESG disclosure, and Non-Government Corporate ESG disclosure by UNPRI in 2016 and for developed countries and developing and emerging countries separately. In order to find the relationship between ESG disclosure and the countries’ competitiveness (describing by Global Competitiveness Index), variety of statistical tests was applied (Student’s t-tests, ANOVA analysis, Mann-Whitney tests, simple average analysis and regression analysis with dummy variables). Research hypotheses about statistically significant differences in ESG disclosure regulation between developed countries and developing and emerging countries and the influence of ESG disclosure regulation on the overall competitiveness of the country were proved. ESG disclosure regulation became an effective instrument of countries CSER policy and tools for increasing their competitiveness.Item Evolution and challenges of understanding the essence of the innovation in the determination of ukrainian economic competitvness(East West, 2015) Oleksich, D.V.; Олексіч, Жанна Анатоліївна; Олексич, Жанна Анатольевна; Oleksich, Zhanna AnatoliivnaThe article considers the problem of understanding of the evolution of innovation in determining the competitiveness of the Ukrainian economy. The basic approaches to defining the essence of innovation and evolution under the influence of various factors are examined. The basic economic principles of interaction categories in the field of innovation economy is defined.Item The problem of formation of public audit in Ukraine(Thorpe-Bowker®, 2015) Олексіч, Жанна Анатоліївна; Олексич, Жанна Анатольевна; Oleksich, Zhanna Anatoliivna; Oleksich, D.In this article the basic problems of the state audit system in Ukraine are defined, highlighted the main criteria that form the final net effect and analyzed the efficiency of public finances on the basis of this integral indicator.Item Systematic approach to organization of state efficiency audit(Національна академія управління, 2015) Ярошенко, А.С.; Олексіч, Жанна Анатоліївна; Олексич, Жанна Анатольевна; Oleksich, Zhanna AnatoliivnaУ статті проведений аналіз світового досвіду у сфері побудови ефективної системи державного аудиту ефективності. За результатими аналізу публікацій великої кількості науковців визначено основні проблеми на шляху побудови ефективної системи контролю державних фінансів. Розглянуто та проаналізовано взаємодію функцій державного аудиту ефективності. Сформовано висновок про неоднорідність системи державного аудиту ефективності, що дозволило уточнити та по-новому представити дану систему.Item Principles of assessing the level of independence of the supreme body of external financial control(Aspekt Publishing of Budget Printing Center, 2015) Oleksich, D.V.; Олексіч, Жанна Анатоліївна; Олексич, Жанна Анатольевна; Oleksich, Zhanna AnatoliivnaThe article analyzes the international experience in the field of building an independent state financial control system. The main milestones in the formation of an effective system of independent state financial control. According to the results of the analysis formed a conclusion about the need to reform the national financial control system based on modern principles of independence, declared in the world of collegiate documents that are guiding in this area. An analysis of the specificity of the independence of the supreme body of state financial control highlights the main types of such independence.Item Clarification of the principles of state financial control(Verlag SWG imex GmbH, 2014) Олексіч, Жанна Анатоліївна; Олексич, Жанна Анатольевна; Oleksich, Zhanna Anatoliivna; Oleksich, D.In this paper an analysis of international experience in building effective system of state financial control is performed. For an analysis of the publications of a large number of scientists identified key challenges to creating an efficient system of state financial control. Consider and analyze the interaction of the functions of financial control. The results of the analysis formed the conclusion of the heterogeneity of state financial control, which allowed to specify the principles of public financial control both quantitatively and qualitatively and also introduce a new classification due to the allocation of general and specific principles of public internal financial control.Item Scientific and methodological tools of external independent financial control(2014) Олексіч, Д.В.; Олексіч, Жанна Анатоліївна; Олексич, Жанна Анатольевна; Oleksich, Zhanna AnatoliivnaThe article reveals the essence of basic scientific and methodological principles, approaches and forms of external financial control. The diversity of types of external financial control is analyzed. The conclusion of the audit efficiency as the primary form of external financial control is proved. The basic ways of an effective system of external financial control is covered over the problem of forming an effective tool of it.