Oleg M. Yaroshenko, Volodymyr M. Steshenko, Hanna V. Anisimova, Galina O. Yakovleva and Mariia S. Nabrusko
The purpose of this paper is to examine the international regional system of the preservation of the right to health in the European human rights system through the work of the…
Abstract
Purpose
The purpose of this paper is to examine the international regional system of the preservation of the right to health in the European human rights system through the work of the ECtHR, to analyse the case law of the ECHR based on the human right to health. This purpose determines the following tasks: to identify the features of the realization of the right to health in the European mechanism of human rights protection; to study the mechanism of realization of the right to health in the activity of the ECtHR; to describe the case law of the ECtHR in terms of the right to health.
Design/methodology/approach
The “black letter” law methodology is used to focus attention on conducting research on the letter of the law and the desire to conduct a descriptive analysis of legal norms, based on primary sources.
Findings
On the basis of the conducted researches, it is possible to draw a conclusion that the ECHR, albeit implicitly, refers to the right to health as well.
Originality/value
The right to health is included in the catalogue of the most important universally recognized human rights and is most often considered as an integral part of socio-economic human rights, but there is no special universal or regional mechanism for protecting this category of rights.
Details
Keywords
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.