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The Student’s Olympiad as a Form of Professional Training for Analysts-Statistician 学生奥林匹克竞赛作为分析员和统计学家专业培训的一种形式
Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.04
I. Honchar, S. Zaiets
The article describes the practical experience in organizing the first All-Ukrainian Olympiad on Economic Analytics and Statistics, aiming to improve the quality of professional training, increase the students’ interest to in their chosen profession and create conditions for students to acquire the necessary professional skills and abilities, and gain experience in educational and professional activities. The assessment of the foreign labor market for specialists in Statistics / Analytics / Finance, allowing to determine the relevance of the profession in the near future, is given. A review of the competencies of a statistics analyst, acquired by future specialists in domestic higher education institutions, is made. It is emphasized that formation of the professional competencies cannot be confined to individual disciplines or educational programs; it requires the conditions for  the effective influence of educational technologies, methods, organizational forms, learning environments, including the participation of students in intellectual competitions and Olympiads. For understanding the structure and specificity of tasks at the first All-Ukrainian Olympiad on Economic Analytics and Statistics, examples of the tasks simulating various aspects and components of an analytical study are given. The results shown by the students participating in the Olympiad are analyzed in comparison with the current requirements to the professional competencies in analytics and statistics. The conclusion about the diagnostic function of Olympiad is made. The link to the web-site where the Olympiad materials are displayed, allows for using the innovative approaches to lecturing in higher educational institutions as part of the academic program for economic analysts. The current trends in support of gifted students are outlined, and proposals are made on how to improve the effectiveness of student Olympiads in Economic Analytics and Statistics. Measures for the potential implementation of “social lift” system for young statistics analysts are highlighted. It is stressed that the training of students for Olympiads can be a means elevating their professional and intellectual level, motivating their self-organization and self-realization, and increasing their overall statistical education.   Further research will focus on feasibility studies and proposals related with adoption of new professions dealing with statistical analytics.
本文介绍了组织首届全乌克兰经济分析与统计奥林匹克竞赛的实践经验,旨在提高专业培训质量,提高学生对所选专业的兴趣,为学生获得必要的专业技能和能力创造条件,并在教育和专业活动中积累经验。对统计/分析/金融专家的外国劳动力市场进行评估,以确定该专业在不久的将来的相关性。对国内高等教育机构的未来专家所获得的统计分析师的能力进行了审查。强调专业能力的形成不能局限于个别学科或教育项目;它要求为教育技术、方法、组织形式、学习环境,包括学生参加智力竞赛和奥林匹克竞赛的有效影响创造条件。为了理解第一届全乌克兰经济分析和统计奥林匹克竞赛任务的结构和特殊性,本文给出了模拟分析研究的各个方面和组成部分的任务示例。对参加奥林匹克竞赛的学生所显示的结果进行了分析,并与目前对分析和统计专业能力的要求进行了比较。并对奥林匹德的诊断作用作了总结。链接到展示奥林匹克材料的网站,允许使用创新的方法在高等教育机构讲课,作为经济分析师学术课程的一部分。概述了目前支持资优学生的趋势,并就如何提高经济分析与统计学生奥林匹克竞赛的有效性提出了建议。强调了对年轻统计分析人员实施“社会提升”制度的可能措施。强调对学生的奥林匹克训练是提高学生的专业水平和智力水平,促进学生的自我组织和自我实现,增加学生的全面统计教育的一种手段。进一步的研究将集中于可行性研究和有关采用处理统计分析的新专业的建议。
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引用次数: 0
The Drivers of the Total Factor Productivity 全要素生产率的驱动因素
Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.02
T. Kvasha
The Total Factor Productivity (TFP) is now widely recognized as an important factor in both long-term economic growth and short-term growth fluctuations. Researchers of the International Monetary Fund came to the conclusion that the growth of the TFP was the most important long-term factor in raising the living standards. Therefore, the IMF and academics from different countries has been scrutinizing the reasons for the slowdown in TFP and investigating the underlying factors. The low rates of GDP grow in Ukraine call for finding the drivers, one of which is TFP growth. It raises the importance of analysis of the factors promoting this growth in Ukraine.  The purpose of this work is to define TFP drivers, which would be most effective for Ukraine. TFP drivers in foreign countries are analyzed, TFP dynamics for Ukraine is calculated by use of Solow model, and TFP drivers over 2000–2017 are determined.         The analysis of publications about TFP drivers at global level shows that they include: international transfer of knowledge and technologies, activities of small innovative fast-growing firms, the enhanced quality of quality of education, the increased expenditures on R&D and innovations, especially by business sector, the increased investments in intangible assets, the intensified patent activity, access of enterprises to lending. The TFP dynamics in Ukraine, calculated by the Solow model, is characterized by high growth rates by 2012, a sharp fall in 2013-2015, and a return to the growth path in 2016-2017, but, as in the whole world, by very moderate pace. The factors contributing to this return are capital investment in intangible assets, the increasing patent activity of Ukrainian researchers, the intensified innovation in the high-tech sector. Factors constraining the TFP and the contribution of innovation to economic growth are a significant proportion of technology transfer in the form of “know-how, agreements for the acquisition (transfer) of technologies”, which holds back the widespread introduction of cutting-edge technologies, and the reduction of funding for R&D and innovation. Further studies should be focused on searching for political decisions promoting implementation of structural reforms aimed to solve the existing problems and eliminate their consequences, especially in of the innovation and education field.
全要素生产率(TFP)现在被广泛认为是长期经济增长和短期增长波动的一个重要因素。国际货币基金组织的研究人员得出结论,TFP的增长是提高生活水平的最重要的长期因素。因此,国际货币基金组织和各国学者一直在仔细研究TFP放缓的原因,并调查其潜在因素。乌克兰国内生产总值的低增长率要求找到驱动因素,其中之一就是全要素生产率的增长。它提出了分析促进乌克兰这种增长的因素的重要性。这项工作的目的是确定TFP驱动因素,这对乌克兰来说是最有效的。分析了国外TFP驱动因素,利用索洛模型计算了乌克兰的TFP动态,确定了2000-2017年的TFP驱动因素。对全球范围内有关全要素生产率驱动因素的出版物的分析表明,这些驱动因素包括:知识和技术的国际转移、小型创新型快速增长企业的活动、教育质量的提高、研发和创新支出的增加(尤其是商业部门)、无形资产投资的增加、专利活动的加剧、企业获得贷款的机会。根据索洛模型计算的乌克兰全要素生产率动态,其特点是到2012年实现高速增长,2013-2015年急剧下降,2016-2017年回归增长轨道,但与全球一样,增速非常缓慢。促成这种回报的因素是无形资产的资本投资,乌克兰研究人员的专利活动增加,高科技部门的创新加强。制约全要素生产率和创新对经济增长的贡献的因素是,以“专有技术、技术获取(转让)协议”形式进行的技术转让占很大比例,这阻碍了尖端技术的广泛引进,以及研发和创新资金的减少。进一步的研究应集中于寻求促进执行结构改革的政治决定,以解决现有问题并消除其后果,特别是在创新和教育领域。
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引用次数: 3
Статистика у цифрову епоху: наукові здобутки професіоналів і початківців 数字时代的统计学:专业人士和初学者的科学成就
Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.11
З. О. Пальян
Життєдіяльність сучасного суспільства важко уявити без цифрових комп’ютерних технологій. Можливості всесвітньої мережі Інтернету давно вже вийшли за межі інформаційно-комунікативного простору. Сьогодні цифрові технології забезпечують функціонування різноманітних сфер суспільного життя – від виробничих процесів, фінансово-банківських і торговельних операцій до надання різноманітних соціальних послуг: адміністративних, освітніх, медичних, юридичних тощо. Утім шлях у глобальний світ взаємоузгоджених великих масивів даних з їх обробкою, узагальненням, зберіганням та аналізом неможливо пройти без застосування інформаційних технологій та статистики.
如果没有数字计算机技术,很难想象现代社会的生计。互联网的能力早已超越了信息和通信领域。今天,数字技术提供了社会生活的不同领域的功能,从制造过程,提供各种社会服务的金融、银行和商业交易:行政、教育、医疗、法律等。然而,在全球范围内,如果不使用信息技术和统计数据,就无法实现大型数据集与其处理、概括、存储和分析的互动方式。
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引用次数: 0
The Investment Security of the Country: Strategic Goals and Support Mechanisms 国家投资安全:战略目标和支持机制
Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.09
T. Bondaruk, O. Bondaruk
It is justified that scientific studies of economic security at country level gain higher importance in the conditions of transformation. The processes concerned with the investment security are gaining special significance, because it is an important condition for the sustainable development of a country. An econometric assessment of the data on incoming foreign direct investment in the national economy and Investment Attractiveness Index of Ukraine is performed. The theoretical framework of the investment security and its strategic goals are investigated. The investment security mechanism is defined by the author as the system of organizational, economic, institutional and legal actions with impact on the domestic economic environment, intended to stimulate domestic and foreign investors to sustain the scopes of economic investment capable to guarantee the extended reproduction of the economy, protection of the national economic interests,  effective location, prevention and liquidation of the threats to the investment security of a country. The theoretical construction of the investment security mechanism is defined; its underlying theoretical and methodological principles are extended. It is shown that the organizational and economic mechanism for the investment security represents a multilevel hierarchical system of causally linked organizational and economic mechanisms and their typical groups (entities, objects, principles, methods, instruments etc.), and the ways of their interactions that harmonize economic relations (interests) of the government and business entities and the whole society. It is demonstrated that the investment security needs to be based on the following principles: the elaborated strategy; the clearly formulated national economic interests; the classification of threats; the defined set of indicators and their marginal levels; the security assessment; the applications of tools, ways and methods to ensure security; the elaborated strategy of the investment security. The investment security mechanism is implemented with the goal of guaranteeing the national economic interest. It is shown that the next step in the study has to focus on indentifying the risks and threats to the investment security and building the mechanism for protecting the national interests of a country.   
在转型条件下,国家层面的经济安全科学研究显得尤为重要。与投资安全有关的进程正在获得特殊的意义,因为它是一个国家可持续发展的重要条件。对乌克兰国民经济和投资吸引力指数的外来直接投资数据进行了计量经济评估。研究了投资安全的理论框架及其战略目标。投资安全机制被作者定义为对国内经济环境产生影响的组织、经济、制度和法律行动的系统,旨在激励国内外投资者维持能够保证经济的延伸再生产、保护国家经济利益、有效定位、预防和消除对一国投资安全的威胁的经济投资范围。界定了投资安全机制的理论构建;其基本的理论和方法原则得到扩展。研究表明,投资安全的组织经济机制是一个由组织经济机制及其典型群体(实体、对象、原则、方法、工具等)及其相互作用方式构成的多层次层次系统,它协调了政府与企业乃至整个社会的经济关系(利益)。研究表明,投资安全需要遵循以下原则:精心制定投资策略;明确的国家经济利益;威胁的分类;确定的一套指标及其边际水平;安全评估;确保安全的工具、途径和方法的应用;投资安全策略的阐述。投资安全机制的实施是以保障国家经济利益为目标的。研究表明,下一步的研究重点是识别投资安全的风险和威胁,建立保护国家利益的机制。
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引用次数: 0
Unpaid Care Work in the Republic of Belarus: Structure Analysis and Methods of Macroeconomic Assessment 白俄罗斯共和国的无偿护理工作:结构分析和宏观经济评估方法
Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.08
N. V. Agabekova, A. V. Korolenok
Achieving gender equality is important for sustainable socio-economic development of the country. The significance of this problem is also reflected in the Sustainable Development Goals, namely, achieve gender equality (Goal 5). While the Republic of Belarus pays great attention to solving gender problems, inequality in the labor market is persisting. In particular, gender differences in the distribution of paid and care-related work still exist. Therefore, it is important to study and identify the differences in the time budget of employed men and women in the Republic of Belarus, with assessing the unpaid household services and their recording in national accounts. The article is devoted to the analysis of the time use structure in the Republic of Belarus, with determining the differences in the distribution of paid and unpaid work between men and women and assessing the housework that is “invisible” for a market economy. The study is based on the methodological approaches of the System of National Accounts and the updated international standards on labor statistics. Data from time-use surveys and sample household surveys on employment issues are used as the information base of our study. It is shown that the total daily working day of women lasts 68 minutes longer than the working day of men, which is explained by the fact that women spend twice longer time on housework than men. The unpaid work (services produced inside households) is valuated by the cost approach using the methods of full, specialized replacement and opportunity costs. The estimated scopes of the household work “invisible” for a market economy range from 12.6% to 20.5% of Gross Domestic Products in 2018. Future studies should focus on the assessment of the women’s contribution in the national economy, with inclusion of their housework and the household output for own final consumption in the traditional macroeconomic indicators.
实现两性平等对该国的可持续社会经济发展至关重要。这一问题的重要性也反映在可持续发展目标中,即实现性别平等(目标5)。虽然白俄罗斯共和国非常重视解决性别问题,但劳动力市场的不平等现象依然存在。特别是,在有偿工作和护理相关工作的分配方面仍然存在性别差异。因此,重要的是研究和确定白俄罗斯共和国就业男女在时间预算方面的差异,评估无偿家庭服务及其在国民账户中的记录。这篇文章致力于分析白俄罗斯共和国的时间使用结构,确定男女之间有偿和无偿工作分配的差异,并评估市场经济中“看不见”的家务劳动。该研究基于国民账户体系的方法论方法和最新的国际劳工统计标准。时间使用调查和就业问题抽样家庭调查的数据被用作我们研究的信息基础。研究表明,女性每天的总工作日比男性的工作日长68分钟,这可以解释为女性花在家务上的时间是男性的两倍。无偿工作(家庭内部生产的服务)采用成本法,采用全额、专业重置和机会成本的方法进行评估。2018年,市场经济中“隐形”家务劳动的估计范围在国内生产总值的12.6%至20.5%之间。未来的研究应侧重于评估妇女在国民经济中的贡献,将她们的家务劳动和供自己最终消费的家庭产出纳入传统的宏观经济指标。
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引用次数: 0
П’ята Балтійсько-Нордична конференція зі статистики обстежень 第五届波罗的海北部调查统计会议
Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.12
В. Г. Саріогло
З 16 по 20 червня 2019 року у шведському місті Еребру (Örebro) відбулася 5-та Балтійсько-Нордична конференція зі статистики обстежень, BaNoCoSS-2019. BaNoCoSS – це наукові конференції, що відбуваються кожні чотири роки і на яких провідні науковці, фахівці, докторанти та студенти зі Швеції, Фінляндії, Естонії, Латвії, Литви, України й Білорусі представляють свої розробки з теоретико-методологічних та прикладних питань статистики вибіркових і суцільних обстежень. До участі у конференціях як ключові спікери запрошуються також провідні вчені з інших країн. Конференції BaNoCoSS-2019 організовуються Балтійсько-Північно-Українською (БНУ) мережею статистики обстежень. Попередні конференції проводилися по черзі у Швеції та Фінляндії: BaNoCoSS-2015 – у Гельсінкі (Helsinki), Фінляндія; BaNoCoSS-2011 – у Норрфеллсвікен (Norrfällsviken), Швеція; BaNoCoSS-2007 – у Куусамо (Kuusamo), Фінляндія; BaNoCoSS-2002 – в Аммарнасі (Ammarnäs), Швеція.
2019年6月16日至20日,第五届波罗的海北部调查会议BaNoCoSS-2019在瑞典Örebro举行。BaNoCoSS是一个为期四年的科学会议,来自瑞典、芬兰、爱沙尼亚、拉脱维亚、立陶宛、,乌克兰和白俄罗斯正在介绍其发展情况,包括抽样和一般统计的理论、方法和相关问题。来自其他国家的首席科学家被邀请作为主要发言人出席会议。BaNoCoSS-2019会议由波罗的海-北乌克兰天文台网络组织。之前的会议在瑞典和芬兰连续举行:BaNoCoSS-2015–芬兰赫尔辛基BaNoCoSS-2011–瑞典Norrfällsviken;BaNoCoSS-2007,芬兰库萨莫;BaNoCoSS-2002,位于瑞典Ammarnäs。
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引用次数: 0
Participation of the Public in Central and Local Governance: Principles, Statistics and European Experiences for Ukraine 公众参与中央和地方治理:乌克兰的原则、统计和欧洲经验
Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.03
V. Semianovskyi
Issues of the effective participation and cooperation of the civil society in power bodies have been a central social problem of the globe in the latest times. Although theoretical issues of participatory governance have been well developed and widely implemented, e. g. in business sector, cooperation of Power and Community pose a serious problem in the world and Ukraine in particular. The effectiveness of cooperation between Power and the civil society is downgraded by the issue the current condition of both parties, the quality of their work and their mutual trust. Also, it needs to be born in mind that this problem is a part of the triangle Power – Society – Business, and that the external environment has significant impact in the conditions of globalization. Given the Ukrainian context, it should be considered that the power system here was inherited from the Soviet Union. It is incompatible with the present-day realities, and its reform has been so far ineffective. The data from the State Statistics Service of Ukraine (SSSU) show the vast numbers of officials in local governance and central power bodies, picked up in industry-like administrative departments. The bulky apparatus of public governance being streamlined on the problem solution process in economic industries, social problems, not mentioning the ones of individual humans, can be looked at only before elections.   On the other hand, according to SSSU, Ukraine has a network of rather diverse public organizations, but their total number is small. According to Eurostat, quantitative and qualitative parameters of the civil society in Ukraine lag far behind the European ones. A diversity of goals, weak consolidation of efforts, resources and methods for solving the most important problems are factors complicating the cooperation between Power and Community. Theoretical and practical aspects of the problem related with cooperation of Power and the civil society have been elaborated in Europe since long. Advanced principles and various technologies for its solution have been proposed and implemented. The first typology of the public participation in form of “public participation staircase” was admittedly made by researcher Sh. R. Arnstein. She broke the staircase into the three levels: non-participation, symbolic participation, public power. To boost the effectiveness of collaborative action, the European community has elaborated the Code of recommended norms for the participation of the public in taking public decisions. In fact, this technology is the standard of cooperation between Power and Community in Europe.   The need for reform of the system for cooperation of power bodies with the civil society in Ukraine by use the European experience of cooperation is substantiated. The issues of goals, principles, methods and phases of cooperation between the power and the society, their advantages and drawbacks are highlighted.
民间社会在权力机构中的有效参与与合作问题是最近时代全球的一个中心社会问题。虽然参与式治理的理论问题已经得到了很好的发展和广泛的实施,例如在商业部门,权力和社区的合作是一个严重的问题,在世界上,特别是在乌克兰。由于双方目前的状况、工作质量和相互信任等问题,当局与民间社会之间合作的有效性被降低。此外,需要牢记的是,这个问题是权力-社会-企业三角关系的一部分,外部环境在全球化条件下具有重大影响。鉴于乌克兰的情况,应该认为这里的电力系统是从苏联继承下来的。它与当今的现实是不相容的,它的改革到目前为止是无效的。来自乌克兰国家统计局(SSSU)的数据显示,地方政府和中央权力机构的大量官员都是在类似工业的行政部门中挑选出来的。庞大的公共管理机构正在精简经济行业的问题解决过程,社会问题,更不用说个人的问题,只能在选举之前看到。另一方面,根据SSSU的说法,乌克兰有一个相当多样化的公共组织网络,但它们的总数很少。根据欧盟统计局的数据,乌克兰公民社会的数量和质量指标远远落后于欧洲。解决最重要问题的目标多样化、努力、资源和方法缺乏整合是使权力与共同体之间的合作复杂化的因素。与权力和民间社会合作有关的问题的理论和实践方面在欧洲早已得到阐述。提出并实施了解决该问题的先进原理和各种技术。公众参与的第一个类型学以“公众参与阶梯”的形式被公认是由研究员Sh. R. Arnstein提出的。她把楼梯分成三个层次:非参与、象征性参与、公共权力。为了提高合作行动的效力,欧洲共同体制定了公众参与公共决策的建议准则守则。事实上,这项技术是欧洲电力与共同体合作的标准。利用欧洲的合作经验,改革乌克兰权力机构与民间社会合作制度的必要性得到了证实。强调了权力与社会合作的目标、原则、方式、阶段、优势与不足等问题。
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引用次数: 2
Analysis of International Experiences in Constructing the Information System of Education Management in the Field of Technical and Vocational Education and Training 技术职业教育培训领域教育管理信息系统建设的国际经验分析
Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.06
M. V. Lesnikova
Education Management Information System (EMIS) is an organized group of information and documentation services that collects, stores, processes, analyzes and disseminates information on the planning and management of the education system. Each country tend to have own EMIS because of the differences in local systems of education and training. EMIS in the field of Technical and Vocational Education and Training (TVET), or TVET-MIS, is a consolidated EMIS for timely access to high quality information. The analysis showed that in all the countries under study the owner of EMIS in the field of vocational education is the Ministry of Education. Data is collected in the vast majority of countries, with exception of Brazil and Pakistan, from public vocational education institutions, and cover the formal education sector. Indicators contained in EMIS for professional (vocational) education provide the possibility of international comparisons, methodological soundness and simplicity of making statistical reports; they provide the user with the opportunity to generate the necessary information independently (an example is Open EMIS Core – TVET-MIS), form the extended database of registers with wide possibilities for searching the necessary information, tracing the trajectory of employment of graduates of professional (vocational) education institutions. These systems are characterized by: the availability of indicators of the effectiveness of the system of professional (vocational) education (examples are MLDS, Maryland and TVET-MIS – Career Tech, Ohio, USA), the coverage of professional (vocational) education institutions in public and private sectors, the successful coordination of the system of professional (vocational) education with the stakeholders (an example is NEMIS system in Pakistan), a comprehensive electronic system for collecting, managing and analyzing data from the system of professional (vocational ) education, despite economic instability in a country (an example is TAALIM system, Afghanistan), coverage of the informal professional (vocational) education sector, self-contained computerized data collection system that uses a centralized procedure for extracting primary data on one date for all institutions (an example is SISTEC system, Brazil).
教育管理信息系统(EMIS)是一组有组织的信息和文件服务,收集、存储、处理、分析和传播有关教育系统规划和管理的信息。由于当地教育和培训系统的差异,每个国家往往都有自己的教育管理信息系统。技术和职业教育与培训(TVET)领域的教育管理信息系统(EMIS),或称TVET-MIS,是一个用于及时获取高质量信息的综合管理信息系统。分析表明,在所研究的所有国家中,职业教育领域教育管理信息系统的所有者是教育部。除巴西和巴基斯坦外,绝大多数国家的数据都是从公共职业教育机构收集的,涵盖了正规教育部门。教育管理信息系统中包含的专业(职业)教育指标提供了进行国际比较的可能性、方法的合理性和编制统计报告的简便性;它们为用户提供了独立生成必要信息的机会(例如Open EMIS Core–TVET-MIS),形成了具有广泛搜索必要信息可能性的注册扩展数据库,追踪专业(职业)教育机构毕业生的就业轨迹。这些系统的特点是:专业(职业)教育系统有效性指标的可用性(例如马里兰州的MLDS和美国俄亥俄州的TVET-MIS–Career Tech),公共和私营部门的专业(职业,尽管一个国家的经济不稳定,但专业(职业)教育系统与利益相关者的成功协调(例如巴基斯坦的NEMIS系统),这是一个用于收集、管理和分析专业(专业)教育系统数据的综合电子系统(例如阿富汗的TAALIM系统),覆盖非正规专业(职业)教育部门,独立的计算机化数据收集系统,使用集中程序在一天内提取所有机构的基本数据(例如巴西的SISTEC系统)。
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引用次数: 0
A Statistical Analysis of Book Publishing Industry in Ukraine: 1917–2017 乌克兰图书出版业统计分析:1917–2017
Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.01
О. О. Horobets
A broad statistical analysis of the book publishing industry over 1917–2017 is performed, with focus on the dynamics of industry indicators in 1991–2017. It is shown that throughout this period the average annual growth in the number of books and brochures produced by the book publishing industry made 620 units, or 5.13%. But the circulation had overall negative dynamics: its average annual decline made 3310 thousand, or 3.9%. The largest absolute decline in the circulation is recorded in 1993, 1999, and 2015. It is revealed that the per capita output in the industry was 1.5 books in 2013, 0.8 in 2015, and 1.1 in 2017. It is stressed that because books constitute a culture component and contribute in the moral enrichment of the society and book reading enhance the education level of a nation, the book supply of the population observed throughout the period of the Ukraine’s independence is unacceptable. A fact raising concern is that reading ranks fifth as a way of recreation in the Ukrainian society. It is demonstrated that the assumption about minor significance of a printed book in the digital era is fallacious and ungrounded. Transformations in science and technology, politics or economy have been persisting in Ukraine, but its people remain to be book readers. A book may change the format or production methods and materials, but a book is an integral attribute of the humanity. The events in Ukraine, both positive and negative, had strong impact on the development and change of socio-economic paradigms, which had implications for the book publishing industry. The development of any industry cannot be considered in isolation, by taking its dynamics off the context of socio-political processes and phenomena. It is shown that in the present-day conditions, when the living standards of the population are largely dependent on the salary rate or the household income, the need to purchase books had lower priority than meeting vital necessities of daily life. The importance of a further in-depth study of the external factors with impact on the industry development is stressed.   
对1917-2017年图书出版行业进行了广泛的统计分析,重点关注1991-2017年行业指标的动态。结果表明,在这一时期,图书出版业出版的书籍和小册子的数量平均每年增长620本,即5.13%。但发行量总体上是负面的:平均每年减少3310万份,即3.9%。1993年、1999年和2015年的绝对环流下降幅度最大。据透露,2013年该行业人均产量为1.5本,2015年为0.8本,2017年为1.1本。文章强调,由于书籍是文化的组成部分,有助于社会道德的丰富,而阅读书籍提高了一个民族的教育水平,因此在乌克兰独立期间观察到的人口书籍供应是不可接受的。一个令人担忧的事实是,阅读在乌克兰社会的娱乐方式中排名第五。这表明,在数字时代,关于印刷书籍的次要意义的假设是错误的和没有根据的。乌克兰的科技、政治或经济转型一直在持续,但其人民仍然是书籍的读者。一本书可以改变格式、制作方法和材料,但书是人类不可分割的属性。乌克兰的事件,无论是正面的还是负面的,都对社会经济模式的发展和变化产生了强烈的影响,这对图书出版业产生了影响。任何工业的发展都不能脱离社会政治进程和现象的背景而孤立地加以考虑。这表明,在当今的情况下,当人们的生活水平在很大程度上取决于工资率或家庭收入时,购买书籍的需求比满足日常生活的必需品更重要。强调了进一步深入研究影响行业发展的外部因素的重要性。
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引用次数: 1
Organizational Principles of the Financial Reporting Audit in Ukraine 乌克兰财务报告审计的组织原则
Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.10
O. Lubenchenko, М. М. Vasiliuk
The steps to organize the work of an audit firm on performing the task of obligatory audit of financial reporting are defined: (i) appoint the key partner in the audit considering the criteria of audit quality, independence and competency; (ii) record the revealed non-compliances with the Law of Ukraine “Audit of Financial Reporting and Auditing Activities” in the work of an audit firm; (iii) make up personal records of audit customers; (vi) make up working documents, including the ones confirming independence of an audit firm and its staff, conclusions made in time of audit, to produce the audit report; (v) consider the specifics of actions of the key partner in audit in checking the consolidated financial report, the interactions with the Inspection on Quality Assurance, which is a part of the Body charged with public supervision of auditing and the Audit Chamber of Ukraine. It is found that more than one key partner can be appointed according to the Ukrainian law. This situation is fully acceptable when financial reports of high structured economic entities making up consolidated reporting are audited. It is substantiated that the key partner in audit and task teams members are appointed by an administrative document (the order) of an audit firm. The latter are appointed after the assessment of resources (human and technical) necessary for the task completion at the phase of client acceptance, which can be subject to subsequent review at the phases of planning and task performing, with the respective change in the team staff. An example of calculating the time budget for the audit task completion is provided. It is emphasized that a change of the key partner in time of audit would not be reasonable, because it is stipulated in the law that such partner must be personally involved in checking and sign the auditor report when the check is over. A change of the key partner will decline the quality of financial reporting audit due to the lack of permanent supervision over the checking process and control of task team members, especially when contradictory issues have to be dealt with. An audit firm can reveal non-compliances of its practices with the requirements of the Law of Ukraine “Audit of Financial Reporting and Auditing Activities” and introduce the procedures of recording the revealed non-compliances. These non-compliances are systematized in the article. A format of the personal records of audit customers and sources of making up personal records are specified. A format of the book for analysis of complaints coming from customers and regulatory bodies is proposed to audit firms. The recommended measures can help assure the quality of financial reporting audit in Ukraine.  
定义了组织审计事务所执行财务报告义务审计任务的工作步骤:(i)根据审计质量、独立性和能力的标准任命审计的主要合伙人;(ii)记录审计事务所在工作中发现的不遵守乌克兰“财务报告和审计活动审计”法的情况;(三)编造审核客户的个人记录;(六)编制工作文件,包括确认审计事务所及其工作人员独立性的文件、审计时得出的结论等,制作审计报告;审议审计主要伙伴在检查合并财务报告方面的具体行动,以及与质量保证检查机构的相互作用。质量保证检查机构是负责公开监督审计工作的机构的一部分,并审议乌克兰审计厅。根据乌克兰法律,可以任命一个以上的关键合作伙伴。在审计构成合并报告的高结构经济实体的财务报告时,这种情况是完全可以接受的。审计关键合伙人和工作组成员由审计事务所的行政文件(命令)任命。后者是在对客户验收阶段完成任务所需的资源(人力和技术)进行评估后任命的,这些资源可以在计划和任务执行阶段进行后续审查,并随团队人员的相应变化而变化。提供了一个计算审计任务完成时间预算的示例。需要强调的是,在审计时更换关键合伙人是不合理的,因为法律规定,关键合伙人必须亲自参与审计,并在审计结束时在审计报告上签字。关键合作伙伴的变化会降低财务报告审计的质量,因为缺乏对检查过程的长期监督和对任务小组成员的控制,特别是在必须处理矛盾问题时。审计公司可以根据乌克兰法律“财务报告和审计活动审计”的要求披露其业务中的不符合情况,并引入记录发现的不符合情况的程序。本文对这些不遵守的情况进行了系统化的描述。规定了审核客户个人记录的格式和个人记录的编制来源。对客户和监管机构的投诉进行分析的书的格式被建议提供给审计公司。建议的措施有助于确保乌克兰财务报告审计的质量。
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引用次数: 1
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Statistika Ukrayini
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