Turks are one of the nations with the longest state experience in history. It is of utmost importance that this experience accumulated in every aspect of the state life is brought to light and ...brought to the use of present-day statesmen. One of these works is “Siyasetname” which is written by Nizâmül Mülk, who had worked for the Great Seljuk State for many years. In this study, the financial issues that Nizâmü’l Mulk handled in Siyasetnâme have been identified and evaluated. In light of these findings, it is aimed to transfer the historical knowledge and experience to the present day. This work contains information constitutionally about many different areas of state life. Within the scope of the study, firstly, the sections that focus on financial issues were chosen as the research area. These sections are discussed according to the method of screening, detection, analysis, criticism and composition which are commonly used in historical researches. At the end of the study, it was found that sultans should behave those who were under the rule of the sultans with justice in any way, those who were governed should produce the public services they need, to supervise the other officials, especially the vizier, who serve the public, and to manage the treasury and income-expense transactions on a regular basis.The most important result of these findings is the fact that operations in the financial structure and operation sensitivity of the state look alike regarding quantity and operates on an ongoing basis although 10 centuries passed away.
The aim of the article is to review the audit as a form of control of the State Financial Inspection of Ukraine and to analyse its forms and types. The subject of the study is the audit as a form of ...control of the State Financial Inspection of Ukraine. Research methodology. The research is based on the use of general scientific and specialscientific methods and techniques of scientific knowledge. The dialectical method made it possible to investigate the definition of the audit as a form of control of the State Financial Inspection of Ukraine and the procedure for its appointment. The comparative legal method was used in order to compare doctrinal approaches to this issue. Interpretation of the content of normative legal acts of domestic legislation was carried out with the help of the normative-dogmatic method. These acts regulate the problem of appointment and conduction of the audit. The system-structural method was used for the study of the audit institution as a whole (system) with the coordinated functioning of all its elements. Methods of analysis and synthesis helped to study some parts of this institute to formulate further conclusions about its most optimal functioning. Practical impact. The analysis of types of audits, as well as their characteristic features, helped to develop recommendations for improving the procedure for conducting audits by the State Financial Inspection of Ukraine, as well as to identify problematic issues that require further consideration and research. Correlation/originality. In the research, there was made a proposal about audits, which are carried out by the State Financial Inspection of Ukraine and its territorial bodies. The proposal was to make them a form of forecasting control. It was recommended to qualify the fact of prevention the officials of the controlling body from carrying out the audit, checking or not providing the necessary documents for audit and verification as an administrative offense. A special attention was paid to the timeliness of the selection of explanations from the involved persons during the detection of offenses.
Based primarily on agency theory, this study aims to examine the role of internal and external supervisory mechanisms in improving financial reporting quality by public non-business units in Vietnam. ...Quantitative research with a survey method was carried out on a sample of 362 public non-business units in Ha Noi, Da Nang, and Ho Chi Minh City, Vietnam. The data collection period spread from March to May 2021. The research hypotheses were tested by PLS-SEM. The research results show that all three factors independent audit, internal control effectiveness, and financial inspection frequency had positive impacts on the financial reporting quality; internal control effectiveness has a mediating role in the relationship between independent audit, financial inspection frequency, and financial reporting quality. This study is the first to examine the chain from independent audit, financial inspection frequency, internal control effectiveness, and financial reporting quality in the context of public non-business units in an emerging economy. Furthermore, the study is the basis for setting policies and regulations to improve financial reporting quality in public non-business units.
The aim of the article is to determine the methods of financial control of the State Financial Inspection of Ukraine. The subject of the study is the methods of financial control of the State ...Financial Inspection of Ukraine. Methodology. The study is based on the use of general scientific and special-scientific methods and techniques of scientific knowledge. The logic-semantic method was used to determine the content of the notions of “method”, “form”, and “concept”. The comparative legal method enabled to compare doctrinal approaches to this issue. The normative-dogmatic method enabled to interpret the content of legal regulations of the domestic legislation on the issue of determination of financial control methods of the State Financial Inspection of Ukraine. The systemstructural method enabled to analyse the most common methods of financial control. Methods of analysis and synthesis helped study certain methods of financial control to formulate further conclusions regarding the most optimal functioning of the State Financial Inspection of Ukraine. Practical implications. The determination of the methods of financial control of the State Financial Inspection of Ukraine enabled to make recommendations for improving the procedure of financial control of the State Financial Inspection of Ukraine, as well as identify problematic issues that require further consideration and research. Relevance/originality. The methods of financial control are defined and classified. The absence of a check without linkage to the subject (public procurements) among the forms of control of the SFI of Ukraine is revealed so that independent coexistence of such a form of control as “public procurement check,” which methods are documentary and/or factual examination, can be asserted.
There are two accounting standards for SMEs in Japan. One is “The Guidelines of Accounting for SMEs”and the other is “The Basic Guidance of Accounting for SMEs”. The aims for establishing these two ...standardswere the one related to business management that manager figure out the financial conditions of their owncompany, and the one related to funding that managers make use of the standards for the fund-raising from thefinancial institution (banks, etc.). In this study, hearing surveys with tax accountants, financial institutions, and Credit Guarantee Corporationwere conducted. From the results of the surveys, the usability of submitting financial statements, which theaccounting standards for SMEs were applied, in the fund-raising of SMEs was studied. The present situationsthat “The Guidelines of Accounting for SMEs” was hardly used and the only “The Basic Guidance ofAccounting for SMEs” was applied, and that the SMEs tend to apply the accounting standards for SMEs onlyto receive the discount of the guarantee charge from Credit Guarantee Corporation were illustrated. Further,the scoring in financial institutions and the contents of the “Financial Inspection Manual (supplement)” byFinancial Service Agency were explained. The usability of “The Basic Guidance of Accounting for SMEs”in the scoring and the Financial Inspection Manual (supplement) and the benefits of “The Basic Guidance ofAccounting for SMEs” in the judgement of guarantee by the Credit Guarantee Corporation were illustrated.
The main approaches to the definition of basic terms in the field of internal public financial control are studied. The paper provides an analysis of internal control categories in the world. The ...current trends in the interpretation of these terms in national legislation are underlined. The own definition of the internal state financial control is provided.
Process of formation and development of public internal financial control in Ukraine is considered, its main stages are determined. Achievements and issues of public internal financial control are ...defined, current state of its development and compliance of national principles with international principles in this area are analyzed. Prospects for the public financial control development are outlined.
The work is trying to define and to impose the economical-financial analysis of the contributors as a main identification method of the fiscal evasion. The careful analysis of the financial documents ...of a company and their correlation with the factual reality must be the main identification method of the fiscal evasion on the economic agent level. This hereby work presents the main relevant financial indexes regarding their capacity to surprise the existence of the fiscal evasion on the level of a company and of the existing connections between their level and the existence of the fiscal evasion phenomenon. The economical-financial analysis becomes a support for the fiscal evasion fight especially through the fiscal inspection. Te calculation of the financial indexes and the settlement of an alert margin regarding their value can be clear indexes for the financial inspections concerning the existence of the phenomenon on the level of a company and will help them in the identification of the evasion methods.This hereby survey opens up the research opportunities regarding the existing connections between the economical-financial indexes of a company and the fiscal evasion on its level.
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