Перегляд за Автор "Tomchuk, Viktor"

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  • Ескіз недоступний
    Документ
    The concept model for ensuring the economic security in the agrarian sector
    (2018) Kozlovskyi, Serhii; Khadzhynov, Illya; Mohylova, Anastasiia; Tomchuk, Viktor; Kozlovskyi, Andrii
    In the modern globalized world, the issue of ensuring the economic security in countries and sectors as the primary task of protection the national interests from different kinds of threats is par-ticularly relevant. The aim of the research is to develop tools for ensuring the economic security of agrarian sector. The object is the agrarian sector of Ukraine. The period under review is 2012–2017 years. The basis of the study is the data of the State Statistics Service of Ukraine. To evaluation the economic security indexes are used: gross domestic product; labor productivity in the agricultural sector. The ensuring the economic security of the agrarian sector requires the creation of such mech-anisms and instruments, which will assure an active investment and innovations activities, growth of production of competitive products, cost-effective operation of enterprises. The research offers a mechanism to ensure the economic security of the agricultural sector, which consists of the following units: information and analytical unit; regulatory influence unit; unit of counteraction to threats and control unit. Also, the relationship between these units in the structure of factors influencing the de-velopment of the agricultural sector has been established.
  • Ескіз недоступний
    Документ
    Quality control of auditing: ukrainian prospects
    (2020) Khorunzhak, Nadiya; Belova, Iryna; Zavytii, Olha; Tomchuk, Viktor; Fabiianska, Viktoriia
    The authors conducted a study of the current audit quality control system in Ukraine to develop proposals according to the main areas of its development and improvement based on the positive foreign experience and criteria determined by users of audit services. The information base of the empirical study was the data from the reports of the Audit Chamber of Ukraine on the activities of audit companies and their statistical indicators. The results of the study, analytical findings and recommendations for practice and research prospects are presented in the article. The provisions of the current legislation of Ukraine are used as a source of representation of conceptual definitions and methods for assessing the quality of audit in Ukraine. The research methodology is based on theoretical generalizations and the use of the scientific tools, including comparative analysis, a survey of users of audit services regarding its qualitative characteristics and the study of the experience of foreign countries.