N.M. AMOSOV, A.M. KASATKIN, L.M. KASATKINA, E.M. KUSSUL, S.A. TALAEV and V.D. FOMENKO
This paper develops a hypothesis concerning the structure and interaction principles of main psychological programs in form of semantic networks. Models for the brain information…
Abstract
This paper develops a hypothesis concerning the structure and interaction principles of main psychological programs in form of semantic networks. Models for the brain information mechanisms are proposed, including planning, decision making, complex concept forming and situation evaluation. Some experimental studies are described.
Oleg M. Yaroshenko, Vasyl Ya Nastyuk, Tetiana V. Koliesnik, Mykola M. Klemparskyi and Nelli Yu Tsybulnyk
The article examines the specifics of conducting a financial audit by enterprises through innovative methods of management and control, especially under martial law and remote…
Abstract
Purpose
The article examines the specifics of conducting a financial audit by enterprises through innovative methods of management and control, especially under martial law and remote work.
Design/methodology/approach
The authors study the draft laws aimed at improving the conduct of financial audits under martial law.
Findings
The advantages and prospects for the introduction of electronic audits in Ukraine are analyzed. The need to introduce electronic audits and outsourcing audits as one of the methods of reducing the impact of war on the Ukrainian economy is determined.
Practical implications
A number of measures are proposed to improve management and control of financial audits during the war and implement e-audit in the traditional system of taxpayer audits and activities. The audit in the context of remote work and war can no longer be conducted by traditional methods. It is specified that the main form of audit is a remote audit, which, despite the limitations, should be conducted in accordance with established international standards.
Originality/value
Finally, it is proposed to clarify the structure of specialized tax audit in Ukraine, create an electronic audit procedure and develop appropriate software for auditors.
Details
Keywords
The First International Congress on Documentation of Applied Chemistry‐was held at the Institut Français, London, S.W. 7 on 22–25 November 1955. It was organized by the Society of…
Abstract
The First International Congress on Documentation of Applied Chemistry‐was held at the Institut Français, London, S.W. 7 on 22–25 November 1955. It was organized by the Society of Chemical Industry at the request of the International Union of Pure and Applied Chemistry. Some 300 persons attended, of whom about 100 were from overseas; these numbers included chemists and documentalists.