Abstracts

 

G. V. Golubova,

PhD in Economics, Associate Professor,

Associate Professor of Statistics Department,

National Academy of Statistics, Accounting and Audit

The Statistical Analysis and Forecasting of Ukraine’s Export

In the article the author determined the main directions of foreign economic activity of the country and was established that the main course for Ukraine is foreign trade and international investment activity. The author done analysis of the foreign trade balance of Ukraine for 2017 shows the passive balance of trade balance. The analyzed indicators of foreign trade balance show that in 2017 Ukraine economy was opened (0.93), i. e. it is risk-prone, import-dependent (46.8%), the share of exports in the total amount of the gross domestic product was 45.8%, the coefficient of coverage the export over import was 98%.

The calculated coefficient of the international intraspecific specialization of the country shows that Ukraine is import-dependent from the following groups of goods and services: works of art (–75,5%), polymer materials, plastics and articles (–75,0%), means of land transport, aircraft, floating means (–68.4%), optical and photographic equipment (-59.9%), state and government services (–99.5%), royalties (–83.3 %), financial services (–74.2%).

The author was determined and substantiated the factors influencing the tendencies of export development of Ukraine, which were the basis of correlation-regression analysis. The export links with all selected factors based on the pair correlation coefficients are analyzed. A high correlation was found between exports with imports (0.987), a rather close but inverse relationship with the US dollar (–0.887), a significant and direct correlation between export of FDI to Ukraine (0.693) and a noticeable but inverse relationship exports with GDP (–0.693) and consumer price index (–0.690).

During the analysis, the author built two regressive models of export dependence from import transactions and under the influence of the exchange rate. The author substantiated the effect of the fluctuation of the US dollar exchange rate on exports of goods and services, and predicted Ukraine’s exports in the short period.

Key words: foreign trade activity, export, import, modelling, trade balance, gross domestic product, exchange rates.

 

 

I. A. Honchar,

PhD in Economics, Associate Professor,

Acting Head of the Department of Statistics and Demography;

Z. O. Palyan,

PhD in Economics, Associate Professor,

Associate Professor of the Department of Statistics and Demography;

Taras Shevchenko National University of Kyiv

Statistical Analysis of the Electric Car Market Development in Ukraine: Problems and Solutions

UN Sustainable Development Goals contain an ecological component: stabilizing atmospheric concentrations of greenhouse gases and finding alternative sources of energy. The introduction of electric cars will help solve both problems simultaneously.

The analysis of the current world trends in the cars market shows the steady growth of consumer preferences for electric cars and the rapid reaction of the world’s automakers. According to forecasts provided by Bloomberg New Energy Finance, it is expected that in 2040, more than half (54%) of world car sales will come from electric vehicles. The spread of this type of ecological vehicles associated with the decision on technical, organizational and legal nature create an infrastructure of electric charging stations.

The article proposed analyzes the dynamics of prevalence of electric vehicles and development of services of electric charging stations in Ukraine. In the car market electric cars Ukraine appeared recently, since 2012 (the first 10 units), but during the next 5 years, the number of registered annually increased by 37.5 times and as of 01.01.2018 already numbered 5688 cars. The rapid increase in the number of registered electric vehicles started from 2016, when the import duty on electric cars was canceled at the legislative level. The number of registered electric cars in Ukraine increased by 11 times in 2016–2017. During these two years the share of electric cars in total sales doubled and reached 4.6% in 2017. Today the coverage of the territory of Ukraine by electric charging stations is about 20%. However, the rate of expansion of the number of electric charging stations even for one 2017 year are impressive, namely, the fourfold increase.

Expansion of the Ukrainian market of electric cars is constrained by the unregulated status of electric charging stations, as well as services related to servicing and operation of electric vehicles. First of all, the issue of classification of the activity of providing services for charging the battery of electric cars should be solved. It is possible to resolve the issue, if one distinguishes a separate activity in one of the Classification of Economic Activities (CEA) sections.

The current version of the Classification of Economic Activities contains an activity related exclusively to vehicle maintenance (section G, division 45, group 2), which does not include service for charging a car battery. The solution of the issue is the introduction of a new type of activity: “Services for charging batteries”. As a result it will allow creating favorable conditions for the development of the market for servicing and operation of electric vehicles.

Key words: electric car market, electricity market, electric charging stations infrastructure, vehicle services, CEA.

 

 

O. O. Horobets,

Deputy Head of Editorial and Publishing Department,

National Academy of Statistics, Accounting and Audit

Statistical Analysis of Book Publishing in Ukraine and in the World

The level of education of the adult population is an indicator of the development of the human potential of the state, in which reading serves as an invisible mechanism for multiplication of knowledge, expansion of the worldview, improvement of intellectual indicators. The successful development of the book business shows, first of all, the interest of the state in supporting the education of the nation. With the rapid development of scientific and technological progress, Internet technologies have become the undisputed leader in the field of leisure. XXI century is a period of internetization, which led to a decrease in the readability of print products among the population, and, consequently, to reduce its release both in units and in duplication. The problem is that books as intellectual agents gave way to television shows and computer games that do not carry any mental load on them. Taking into account the above, carrying out of statistical monitoring of book publishing is a necessary measure for the clarification of its current state, the formation of balance sheets in book markets and development in accordance with the requirements of time.

The world's leading publishers set their own trends in the distribution of a book product, but there are a number of factors that have a direct impact on the state of sales, both in Ukraine and in the world, because if at least one of them is not active or does not meet the declared standards – book publishing is doomed to inhibition.

The main problems of book publishing in Ukraine include: Lack of clear statistical information; Lack of financial resources; Passive regulatory framework of the industry.

Currently, there are only two networks of bookstores in Ukraine: Letter, owned by the powerful Russian publishing house “Eksmo”, and “E”. As of December 1, 2017, the literary centres of Ukraine on the issue of editions are: Kyiv – 5782 printed units; Kharkiv region – 4218 printed units; Lviv region – 1318 printed units.

Key words: book printing, book distribution, book market, reading, statistical analysis.

 

 

O. B. Salikhova,

DSc in Economics, Leading Researcher,

Department of Innovation Policy and Economics,

and Organization of High Technologies,

State Organization “Institute for Economics and Forecasting of NAS of Ukraine”;

O. V. Krekhivsky

PhD in Physics and Mathematics,

Advisor to the President of the Union of Chemists of Ukraine

A New Mechanism for State Support to Technological Innovation for Industrial Development

Although innovation is defined as a priority in the strategic documents of the Ukrainian government, its trends of 2006–2016 show that nearly 80% of the Ukraine’s industrial enterprises were not innovating. Innovation activities were carried out mainly by large enterprises, of which 4–5% created new products or improved existing products (processes). 80–85% of innovations were acquisitions (mainly imports) of ready technologies in form of machinery; 95–100% of the innovations costs were covered by companies’ own funds. Such results give evidence of the inefficiency of the current system of government support for innovation and the need to change approaches to financing development and innovation.

The authors are first to propose a mechanism for government support to the implementation of industrialinnovative projects at domestic industrial enterprises, which involves co-financing of project implementation and partial compensation of interest on loans involved in project implementation. The criteria for applicant and project compliance and principal indicators of the industrial-technological and financial-economic expertise of projects are determined.

The procedure for providing government support to industrial-innovative projects is proposed, which implementation will allow for social and economic effects: higher level of production localization and more jobs in Ukraine, higher added value of production; stimuli to the development of related industries; increased revenues to budgets of various levels; technological effects: building scientific and technical competencies and technology development, grown competitiveness of the domestic industry, created objects of intellectual property rights, created scientific and production clusters; market effects: access to foreign markets, import substitution and lower dependence on imported supplies (primarily from the Russian Federation), supplies of intermediate goods (materials, units, units, parts and components) to end-product manufacturer, supplies of investment goods (means of production) to business entities, higher profitability, higher flexibility of production, higher labor productivity, better consumer quality of manufactured goods; environmental effects: saved material resources, reduced energy consumption, reduced production waste, reduced pollution.

Key words: technological innovations, Industrial Innovation Project, complex examination, state support, public-private partnership.

 

 

Iu. B. Bahliuk,

Candidate of Economic Sciences, Associate Professor,

Associate Professor of the Department of Entrepreneurship, Corporate

 and Spatial Economy,

Vasyl’s Stus Donetsk National University

Strategies For the Development of Leading Mobile Operators Communication of Ukraine

The high level of mobile operators competitiveness is arrived at due to realization of reasonable strategy of development guidance. The effective method of strategic management is SPACE- analysis. It envisages realization of research of company activity by 4 groups of criteria. It is financial force of enterprise; competitive advantages; attractiveness of industry; stability of enterprise environment. An analysis is executed for three companies in Ukraine: Kyivstar, Vodafone “Ukraine”, lifecell.

For the enterprises of most types of economic activity the system of indexes by groups is mainly formed. For the operators of mobile communication it is necessary to be formed. It is constrained with the use of information from open sources, that is got to the company at own discretion. An author are formed these groups of indexes by such method. The financial state is appraised by the sum of expenses, profitability of products, and also net profit of companies. For the estimation of companies’ competitiveness market part of company is used; quantity of companies subscribers, and also amount of persons, that watch in the network of Facebook, that allows quickly to react on problems. The attractiveness of industry is evaluated by innovative potential; by stability of income receipt; by the attractiveness of operator for foreign partners. Stability of industry is characterized by investments; rate of increase on mobile communication market; level of competition.

After calculations, strategies of development of companies appeared different, although they work at one market. A company Kyivstar, as a market leader, uses Conservative strategy. It is typical strategy on stable markets with the low growth rates. For a company Vodafone “Ukraine” development envisages maintenance of Aggressive strategy, increase of sales volumes, mastering of new sale segments of services. In a strategic management for her the increase of market share, search of candidates, is offered on absorption in a telecommunication sphere; concentration of resources on services, that provide most advantage above competitors.

For the company of lifecell the Competition strategy is recommended. It sent to the search of additional sourcing, increase of quantity of subscribers, stabilizing of financial provision. It is expedient to learn possibility to develop the brand of the second card.

Forming of the research and information providing of management development of mobile communication operators must become direction of further researches.

Key words: strategy, competitive advantages, financial strength, competitiveness, attractiveness, stability of the external environment.

 

 

Yu. G.Bocharova,

PhD in Economics, Associate Professor,

Director of the Educational and Scientific Institute of Economics and Entrepreneurship,

Donetsk National University of Economics and Trade

named after Mykhayilo Tugan-Baranovsky, Kryvyi Rih

State and Peculiarities of Innovation Infrastructure Development  in Ukraine

The state and peculiarities of the development of the innovation infrastructure of Ukraine were analyzed in the article. It was found that: 1. At the present stage of development of the country, it is difficult to determine the real state and peculiarities of the development of innovation infrastructure, as different institutions provide different, and sometimes diametrically opposed, information on the number of elements of the innovation infrastructure that is created and functioning in Ukraine. 2. Innovation infrastructure of Ukraine is not only fragmentary, but it also shows a steady negative trend of development - the number of elements of innovation infrastructure is constantly decreasing. 3. Innovative funds and companies are the most developed type of innovation infrastructure in Ukraine. 4. The most innovatively active are large (on average 29.2% of surveyed large enterprises) and medium-sized enterprises. 5. The Most Ukrainian innovative enterprises implemented non-technological innovations (implemented marketing and organizational innovations). 6. The vast majority of Ukrainian innovative enterprises with technological innovations engaged in the purchase of machinery, equipment, software and facilities. 7. Only 25% of innovative enterprises with technological innovations cooperated with other enterprises and organizations. 8. Innovative enterprises with technological innovations often collaborated with suppliers of equipment, materials, components or software. 9. Innovative enterprises of Ukraine mostly cooperated with Ukrainian enterprises (on average, 24% of enterprises with technological innovations), on average European enterprises and organizations accounted for 5.7%, China and India – 1.3%, the USA – 1.2%. 10. Innovative activity of enterprises of Ukraine is characterized by clear regional and branch specifics. 11. The vast majority of innovative enterprises carry out their activities in the processing industry, information and telecommunications. 12. The regions-leaders in terms of the share of innovative enterprises in the total number of enterprises are Rivne, Kharkiv and Ivano-Frankivsk region.

Key words: innovative infrastructure, element of innovative infrastructure, innovative enterprise, innovation, technology park, business incubator.

 

 

I. O. Lunina,

DSc in Economics, Professor,

Head of Department of Public Finance;

O. S. Bilousova,

PhD in Economics, Senior Researcher,

Department of Public Finance, State Organization

“Institute for Economics and Forecasting of NAS of Ukraine”

The Instruments for Forecasting Budget Effects of the Tax Stimulation of Innovation Activities

The principles underlying the long-term solvency of the government through creating the necessary preconditions for the innovation-driven development of the national economy are studied. Dynamic series on change in revenues and expenditures of consolidated budget, and budget losses caused by tax exemptions over 2013–2017 in Ukraine are analyzed. It is found that the revenue shortfalls caused by the preferential taxation of company incomes are hardly predictable. A comparative analysis of the structure of budget losses caused by preferential income taxation of companies in 2014–2017 demonstrates the limited character of support for innovation activities at company level. This support could be observed only in the aircraft industry in 2014 and 2017. According to the results of the survey of innovation activities at non-innovating companies of Ukraine, performed in 2012–2014 and 2014–2016, the limited internal funds or private capital and the limited access to government assistance in innovation were significant factors discouraging companies from decisions in favor of innovation projects or innovation activities.

The conclusion is made that the tax policy of the government, apart from seeking for stable balance of the budget, needs to create stimuli for capital formation and effective performance of companies and, consequently, the accelerated economic development. Absence of an innovation tax credit in Ukraine and appropriate instruments for assessing its budget effects has dramatic negative consequences for company performance and macroeconomic competitiveness.

Econometric models for tax stimulation of innovation activities at company level are constructed, enabling to select approaches to the innovation tax credit policy and the tax credit intensity, in order to enhance the potential of the national economy to develop by innovation factors. Considering the real budget capacities in Ukraine, the results of computations of budget effects of innovation tax credit (by the first or the second proposed model and by the given alternative options of tax credit amounts) can be used in selecting options of tax stimulation of innovation activities of companies.

Key words: tax stimulation of innovation activities, tax benefits, innovation benefit, tax credit, competitiveness, economic and mathematical models.

 

 

O. V. Stepanova,

Ph.D. in Economics, Senior Research Fellow,

Senior Research Fellow Of Public Finance Department,

State Organization “Institute for Economics and Forecasting,

National Academy of Sciences of Ukraine”

Fiscal Space for Health Care: Modern Approaches to Formation and Diagnostics

In the article an analytical review of theoretical approaches to the definition of the fiscal space is conducted. The peculiarities of the interpretation of the essence of the fiscal space for financing the health care system in the contemporary economic researches are explored. It has been determined that fiscal space for the health care system is in fact one of the conceptual approaches for studying the optimal parameters and proportions of financing of the health care, as well as determining the potential reserves for its increase. Based on the study of foreign experience, it is substantiated that the main factors of fiscal space capacity building for health are: macroeconomic context; the need to ensure the fiscal sustainability in the medium and long-term; peculiarities of models of collection of financial resources, accumulation of financial resources and distribution of financing for the medical services; the priority of public financing of the health care system; the possibility of increasing public financing of health care and the introduction of additional mechanisms for increasing financial resources for health care. It is shown that the state can create fiscal space for financing health care system on the basis of three components: financial resources collection system; systems of accumulation of financial resources; system of distribution of financial resources for the provision of medical services to the population.

The analysis of the structure and volume of public health financing in OECD countries has been conducted. The results of the analysis allow us to notice the existence of various proportions of financing the health care, even in the context of the use of identical dominant financing mechanisms. It is determined that among the studied countries the share of countries with the budget financing mechanism of health care is the largest. It is shown that financing of the health care system in Ukraine is considerably smaller than in the OECD countries. The necessity of diagnostics the potential of fiscal space for the health care in Ukraine is substantiated. The indicators of diagnostics of fiscal space for the health care system are systematized in four projections, in particular: indicators of macroeconomic potential; indicators of fiscal capacity; indicators of the pressure of changes in health care expenditures on the fiscal sustainability of; indicators of demographic and social pressure. The need to diagnostics of the potential for fiscal space for health care should be interconnected with indicators of medium and long-term fiscal sustainability.

Key words: public finances, health care system, fiscal space for health care, fiscal sustainability, indicators of diagnostics.

 

 

N. S. Ivanova,

PhD in Economics, Associate Professor,

Associate Professor of the Department of Marketing, Management

and Public Administration,

Donetsk National University of Economics and Trade

named after Mykhailo Tugan-Baranovsky, Kryvyi Rih city

Forecasting Models for the Economic Security of Regional Clusters of the National Economy Introduction

The principal internal factors of the economic security of regions are defined by principal component analysis and their correlation with respective indicators is determined. Four principal factors (components) of the economic security of regions are identified. Forecasting models for the economic security of regions of the national economy are constructed by regional cluster using the results of the study. The study is performed by data on main socio-economic indicators of 24 Ukrainian regions over 2008–2015 and by economic security clusters (classified as “good”, “sufficient” and “satisfactory”) defined in previous studies.

The purpose of the study is to construct sets of forecasting models for the economic security of the national economy by regional cluster.

Methods. Methods of theoretical generalization are used to study and systematize the factors of the economic security of regions; multidimensional statistical methods such as principal component analysis are used to define their correlation with the respective indicators; the method of comparison allows for defining common and distinctive features of the results of computation of the economic security of regions using the constructed models.

Results. Principal component analysis used for defining the internal factors of economic security of regions and their correlations with the respective indicators allows for identifying four principal factors (components) of the economic security of regions. Results of principle component analysis show that the significance of the first four latent factors for the overall sample is 86.86% of the dispersion of the analyzed variables (13.14% error); for “good” cluster it is 87.3% (12.7% error); for “sufficient” cluster it is 88.03% (11.97% error); for “satisfactory” cluster it is 86.0% (14.0% error). Four sets of forecasting models are constructed, each consisting of a mathematical description of four principal components for each sample. The implementation of the constructed models confirms the inclusion of the regions to the respective regional clusters. The dynamics of the indicators shows the economic situation and processes in the regions in the respective periods.

Conclusion. The applied character of the constructed models is substantiated by their practical implementation using actual socio-economic data for the regions represented in each of the regional clusters (Dnipropetrovsk, Vinnytsia, and Volyn regions), over the period of 2008–2015. Further studies should focus on making the scale of the economic security performance for the constructed forecasting models, to determine the performance and estimate the probability of insecurity occurrences in the economy using expected (planned) figures of economic development in a region.

Key words: region, economic security, forecasting, principal component analysis, factor analysis.

 

 

Т. V. Kobylynska,

PhD in Economics,

Doctoral Student of Statistics Department,

National Academy of Statistics, Accounting and Audit,

E-mail: [email protected]

Statistical Assessment of Air Emission of Dangerous Substances from Agricultural Activities: the Regional Aspect

Results from a statistical assessment of emissions of dangerous substances from agricultural activities of enterprises by region and natural-economic zone of Ukraine are shown. A statistical analysis of emissions of dangerous substances from agricultural activities of enterprises is made by natural-economic zones: Steppe, Forest-Steppe, and Polissia. Ranking of regions by number of agricultural enterprises with emissions of dangerous substances and by scope of emissions is made. It is found that the largest scopes of emitted dangerous substances are generated by enterprises located in Forest-Steppe economic zone of Ukraine.

Key words: scopes of emissions, agricultural production, dangerous substances, natural-economic zones, statistical assessment.

 

 

O. O. Kvasha,

PhD in Economics, Associate Professor;

I. S. Korobkina,

Senior Lecturer;

D. D. Shekhovtsova,

PhD in Economics, Assistant;

Department of Accounting, Audit and Taxation,

Kharkiv State University of Food Technology and Trade

The Formation of Internal Reporting by Responsibility Centers

The article focuses on the aspects of the formation managerial internal reporting by the centers of responsibility. It was found out that the qualitative accounting and analytical support of enterprise management contributes to the development of a special informational system. Such a system should meet the requirements of management on the basis of the corresponding database and make the processing of data cheaper. It is substantiated that the achievement of the symbiotic relationship of management functions with the accounting process is possible on the basis of the application of a comprehensive goal approach, which is preceded by the separation of responsibility centers, the formation of the set of indicators and certain forms of internal reporting. The use of this approach during the organizing of managerial accounting at the enterprise makes it possible to cover by accounting system whole set of objects of management influence.

The set of indicators that are to be transferred from the primary accounting and the procedures necessary for their further processing and the formulation of the internal managerial reporting according to the choice of the model of the managerial accounting have been received. The managerial report on the implementation of the budget by the responsibility centers for catering business enterprises is proposed. The technique of conducting the primary accounting which ensures the formation of the composition indicators of cash flows from the center of responsibility is provided.

It is determined that a number of delivery received from other enterprises may not yet be paid during the operational internal reporting of the cash flow. The identification of the payments when they are paying in the next period is carried out on dates and numbers of business transactions. With this purpose the information transmission scheme for the identification of the payments for purchased products by catering business enterprises is proposed. It is also determined that the management’s current report is the Cash Flow Statement on Responsibility Centers. According to the report the executive management can evaluate the results of the work of the subdivisions and determine the direction of activities that generate the main cash receipts. The main improvement of the system of internal reporting is the provision of management needs, therefore the constraints and weaknesses of the reporting forms may change. Management reporting should allow the possibility of further analysis with a minimum of time, which is a sign of analyticity, draw conclusions and make economically sound management decisions on their basis.

Key words: managerial accounting, integrated approach, responsibility centers, cash flows, managerial reporting.

 

 

О. I. Mazina,

PhD in Economics, Associate Professor,

 Associate Professor of Accounting Department,

University of the State Fiscal Service of Ukraine

Globalization of Management Accounting Principles

The importance of effective management decision-making is obvious in the volatile and unstructured information environment, thus stimulating to revisions of theoretical grounds, concepts and principles of accounting management. The historic evolution of perceptions and visions of management accounting in Ukraine, like in other post-soviet countries, has a difficult path to the ultimate acceptance and recognition due to the efforts of many domestic scientists and practical professionals.

The conceptual framework of management accounting needs to be created with due consideration to the processes occurring in the internal and external environment of business entities as management objects.

The system approach to building up the conceptual framework of management accounting and reporting enables to achieve a radically new level today due to the implementation of Global Principles of Management Accounting, elaborated by international organizations. These principles set the criteria which observance enables for growth of company’s value in the conditions of the sustainable economic development.

Global Principles of Management Accounting, developed by the collaborative effort of two global professional organizations, the Chartered Institute of Management Accountants (СІМА) and the American Institute of Certified Public Accountants (ІАСРА), are designed to help business entities in overcoming fragmentation and to stimulate integrated thinking, which will enhance the effectiveness of decision making. The document outlines four principles focused on achieving four central goals and closely related with them: (i) communication generates information with impact (where “communication” is the principle and impact is the goal); (ii) information is relevant, i. e. important (“relevance” is the principle, and the goal is to assure the relevance of data); (iii) analysis of the impact on the value (“analysis” is the principle, and the goal is to analyze the business model of an organization); (iv) the intelligent management builds the trust (“trust” is the principle, and the goal is the commitment of management accounting professionals to the appropriate

It can be argued that considering the global principles of management accounting, scientific discussions on the conceptual framework of accounting management need to focus on the growth in the business value and sustainable development of business entities, to enable for the sustainable development of the economy. To this end, management accounting needs to be the core of an organization and ensure structured effective decisions in the conditions of uncertainty and growing turbulence. The global principles of management accounting have to lay the basis for not only management accounting in the real sector of the economy, but for competence building in the process of professional training on management accounting in higher education institutions.

Key words: management accounting, principles, concepts, competences, stable value, sustainable development, internal environment, external environment.

 

 

O. V. Shchyrska,

PhD in Economics, Associate Professor

of the Audit Department;

Ye. O. Kushnir,

Lecturer of the Audit Department;

National Academy of Statistics, Accounting and Audit

Quality Control of Audit Services Rendering in the Context of External Inspections

Statements of the key legal acts regulating quality control of audit services in Ukraine are studied. A review of studies on quality control, conducted by distinguished national scientists, is made. It enables to highlight controversial and problematic aspects crucial for elaborating methodological and organizational support to high quality external control over the operation of the quality control system at audit entities in Ukraine. It is shown that the auditing practice in Ukraine is subject to a series of normative and legal acts laying methodological grounds for the quality control system in audit firms and determining its operational norms. Main documents (provisions, resolutions etc.) issued by the Audit Chamber of Ukraine, setting the regulatory framework for quality control of audit services and binding for audit entities in Ukraine are highlighted. Bodies charged with quality control of audit services in Ukraine and their authorities are shown. The organizational and methodological framework for the elaboration and implementation of the quality control system in audit and financial reporting reviews are highlighted. It is emphasized that the International Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements specify the responsibility of an audit firm for the elaborated and implemented quality control system for audit and financial reporting review, and other assurance and related services. From the perspective of International Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements it is substantiated that an audit firm needs to set and maintain the quality control system that has to include the policies and procedures studied in this article. An overview of inspections of the quality control system in 2016 and their results in Ukraine is made by Ukrainian region. An analysis of the controlling bodies’ performance is made by number of inspections devoted to quality control system. The results of the study allow for making conclusions about the performance of the external control over the operation of the quality system in audit entities inspected. Propositions on the fields of further studies aimed to clarify theoretical definitions and formulate practical recommendations on organization and performance of inspections are given.

Key words: audit, audit service, quality control, control system, external inspection, financial reporting.

 

 

E. V. Halytska,

PhD in Economics, Professor,

Professor of the Department of Finance;

O. K. Primierova,

PhD in Economics, Associate Professor,

Associate Professor of the Department of Finance;

National University “Kyiv-Mohyla Academy”

Life Path and Scientific Activity of Mykola Ivanovych Ziber

The article is devoted to the scientific and practical activities of the outstanding scientist-economist, profound theorist, active publicist and prominent Ukrainian public figure Mykola Ivanovych Ziber.

The life of the scientist, his historical role in the development of political economy and statistics are considered. Mykola Ziber was a great connoisseur of classical English economic literature and the newest German economic literature. He systematized and popularized the ideas of classical political economy.

Тhe contribution of the scientist to the development of the theoretical and methodological foundations of statistics is determined. Mykola Ziber actively used the historical-evolutionary and interdisciplinary subjection in the study of the interconnectedness of economic activity and legal economic relations. The scientist paid a lot of attention to the analysis of land relations and co-operation, industrial development and the impact of progress on socio-economic processes. A prominent economist with an analytical mind examined various historical and economic issues, analysed socio-economic processes in different countries of the world.

Great attention Mykola Ziber paid to questions of statistical classifications, defining their features and imperfections. He focused on the commonly defined division of statistics into three main groups: population statistics, economic statistics, and moral statistics. Scientist revealed the essence of the phenomena belonging to these groups and their classification.

The article describes Ziber’s attempt to build a program that would enable the development of material that characterizes social life. Mykola Ziber believed that it is necessary to study demographic processes and socio-physiological relation, generalize information that characterizes these processes, and more widely use average values. The author was convinced that in order to develop a holistic program for the study of social phenomena it was necessary, in addition to demographic processes, to study information on production and consumption. The program, developed by Mykola Ziber was one of the first, which was used by the statistics of Chernihiv region to study the socio-economic development of the country. It made possible to describe in detail the state of socio-economic phenomena. The author has sufficiently clearly defined all the necessary questions. A system of statistical indicators was formed, method of grouping was widely used, and objects were considered on a number of different features. Mykola Ziber’s work made a sufficient contribution to the enrichment of the methodology of statistical research.

Key words: Mykola Ziber, statistics, statistical research, statistical observation, surveillance program, population census, political economy.

 

 

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