Abstract
Abstract. The globalization of economic relations of the XXI century led to the realization that human resources are the driving force in the development of the stability of the state. A great number of internally displaced persons that appeared was a challenge for Ukraine because the establishment and protection of human rights and freedoms are the main responsibility of the state. This is why the need to form a system of social cost audit on the internally displaced persons due to the armed conflict in the east of Ukraine is a priority in order to optimize the ways of establishing social consensus by taking concerted actions to develop human resources. The strategic focus of the social audit is to become a crucial factor for implementing the main principles of social partnership in regulating social and labour relations and carrying out the strategy of the financial encouragement of internally displaced persons due to the armed conflict in the east of Ukraine. The problems and needs of internally displaced persons were discussed by many researchers. The issue of improving the system of the social audit was described in the works of A. Liubenko, V. Rysin, V. Pikhotskyi, M. Bukovynska, O. Hnatiuk, O. Ponomarenko, S. Sachenko, F. Fukuiama, etc. As the analysis of the studies conducted by scientists implies, the urgent matter emerging in the current realities was not outlined in their works. Little attention was given to improving the efficient analysis system of social risks of either enterprise or state by implementing the social audit. The study aims at examining the consistent patterns of allocation of funds of pilot projects total cost between the number of registered internally displaced persons and their families in Ukraine using the social audit as the foundation for carrying out the strategy of the financial encouragement of internally displaced persons while they are socializing in new areas. The study analyzed the funds allocated for the implementation of pilot projects aiming at the protection of human rights and legitimate interests violated by the armed conflict in the east of Ukraine and/or temporary occupation of the part of Ukraine. The study of the consistent patterns of allocation of funds of pilot projects total cost between the number of registered internally displaced persons and their families in Ukraine was carried out. It was revealed that increasing the number of registered persons does not influence the allocation of funds between them. It emphasizes the importance of examining the factors of these phenomena, which can be provided by the social audit of allocation of funds on a national scale. The need to carry out the social audit using participatory principle is stressed. Keywords: social audit, internally displaced persons, costs, communities, analysis, participatory principle, plan of the social audit. JEL Classification H55, H56, H57 Formulas: 0; fig.: 4; tabl.: 5; bibl.: 19.
Highlights
Ukraine has the world’s ninth-largest number of internally displaced persons
There is a pressing necessity of obtaining objective information on the expenditure on the internally displaced persons due to the armed conflict in the east of Ukraine, which allows to analyse the status of social environment of the society including real threats and potential risks of social relationships exacerbation, and violation of both national and international legislature related to social relationships
Apart from that, it is essential to outline the major options of social risk optimization as well as the means of social consensus achievement through adopting aligned events aimed at developing human resources, i.e. the internally displaced persons due to the armed conflict in the east of Ukraine
Summary
Ukraine has the world’s ninth-largest number of internally displaced persons. there is a pressing necessity of obtaining objective information on the expenditure on the internally displaced persons due to the armed conflict in the east of Ukraine, which allows to analyse the status of social environment of the society including real threats and potential risks of social relationships exacerbation, and violation of both national and international legislature related to social relationships. In today’s Ukraine there is no integrated consistent approach to tackling many issues caused by the armed conflict, internally displaces persons’ involvement in local community management, fulfillment of their housing rights, compensation for the lost (destroyed) property, ensuring IDPS’ access to pensions, etc Another major pressing problem is a lack of proper funding of the developed and authorized governmental programs and strategies. The research aims at investigating practical prerequisites to the introduction of the system of the social audit of expenditure on internally displaced persons due to the armed conflict in Ukraine. A range of general scientific cognitive methods has been adopted, a system analysis (to characterize theoretical basics of the research of «social expenditure audit’); analysis and synthesis (to justify the necessity of implementation of social audit system); statistical and economic method (to analyse the effectiveness of fund spending on internally displaced persons due to the armed conflict in Ukraine). The Information on the Number of the Internally Displaced Persons Registered in Ukraine ʋ
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