Territorial Bodies Research Articles

The current state of regulatory and legal support for the rights of healthcare professionals in Ukraine

The article provides a comprehensive analysis of the regulatory and legal support for the rights of healthcare professionals in modern conditions. The author establishes that today medical professionals need legal protection, which consists in the introduction of medical malpractice insurance at the expense of the owner of a healthcare facility; establishment of decent remuneration for medical professionals; provision of healthcare facilities with medical devices, medicines, medical equipment, etc. to improve working conditions and effective performance of professional activities by medical professionals; introduction of effective mechanisms of social protection of medical professionals; establishment of interaction with the public authorities and other relevant bodies.
 The author concludes that today the priority area of the State's activity is to guarantee the rights of healthcare workers. However, ensuring the rights of healthcare workers remains one of the most problematic issues that needs to be addressed immediately by adopting appropriate decisions.
 One of the effective measures should be state and public control over the observance of the rights of healthcare workers. State control should be exercised by the specially authorised central executive body on healthcare and its territorial bodies, as well as other central and local executive bodies, local self-government bodies and their executive committees within their competence in accordance with the legislation of Ukraine. Public control over the observance of the rights of healthcare workers may be exercised by public associations of healthcare workers, associations of healthcare workers and/or members of their families, and other public associations within the limits established by the legislation of Ukraine. An effective mechanism may also be the creation of permanent medical and legal commissions in public associations of healthcare professionals, associations of healthcare professionals and other public associations within the limits established by the legislation of Ukraine for the development and improvement of legislative acts in the medical field.

On the issue of the activities of the district police commissioner for the prevention of offenses in the field of family and household relations

The article analyzes the current legislation in the field of prevention of domestic offenses, discusses the tasks of the district police commissioners and the police in general for the prevention of household offenses. The analysis of legislative acts related to the suppression of offenses in the family and household sphere was carried out, statistical data of the Ministry of Internal Affairs of Russia for 2022 were analyzed. The service of district police commissioners has a leading role in the prevention and suppression of offenses in the sphere of intra-family life. The positive and negative aspects of the activities of the precinct police commissioners were identified, the problems of the implementation of the current legislation by the units of the precinct police commissioners were identified, which should include the workload of the units of the precinct police commissioners of the territorial bodies of the Ministry of Internal Affairs of Russia; related to the fact that on average there are about 400 appeals per precinct officer, or about two during the working day.

НАПРАВЛЕНИЯ СОВЕРШЕНСТВОВАНИЯ ДЕЯТЕЛЬНОСТИ ПОДРАЗДЕЛЕНИЙ ПО ДЕЛАМ НЕСОВЕРШЕННОЛЕТНИХ

The article analyzes the current legislation in the field of prevention of juvenile delinquency, discusses the tasks of the Department of Internal Affairs for the prevention of neglect and juvenile delinquency. The main indicators of the protection of minors are: reduction of mortality and injuries, ensuring the interests of children in all spheres of life, education of a harmoniously developed and socially responsible personality based on spiritual and moral Russian values. The positive and negative aspects of the activity are revealed, the problems of the implementation of the current legislation by the juvenile affairs units are identified, which include: insufficient organizational and staff support of the juvenile affairs units of the territorial bodies of the Ministry of Internal Affairs of Russia; problems related to the fact that the administrative responsibility of minors comes from a certain age; the refusal of parents from the procedure of medical examination of minors as a way to avoiding responsibility.

PROGRAM-TARGET APPROACH TO THE IMPLEMENTATION OF MANAGEMENT PROCESSES IN THE RENEWABLE ENERGY SYSTEM AT THE LEVEL OF THE REGION

The characteristic features and peculiarities of the development of the regional Program, which is formed to solve the problems of the development of renewable energy and the energy complex of the Luhansk region, are considered. A program-targeted approach was studied, which makes it possible to ensure the concentration of financial, material and technical, other resources, as well as the coordination of the activities of local executive bodies and local self-government bodies, territorial bodies of ministries and other central bodies of executive power, enterprises, institutions and organizations for the development solving the most important problems in the event that the specified problems cannot be solved by them on their own.
 The article presents the results of using the program-target management method in various regions of Ukraine, first of all, its features and advantages are shown: it makes it possible to carry out a full cycle of the management process - from setting the task to evaluating the result and effectiveness of budget expenditures.
 The research results showed that the programs contain a transparent monitoring, evaluation, control and decision-making mechanism, which allows to improve the decision-making system regarding the development, analysis, implementation of programs and resource allocation. The advantages of the program-target method have determined it as an important tool of result-oriented management.

Влияние самооценки и профессиональной деятельности сотрудника органов внутренних дел друг на друга

The study of the features of self-assessment of employees of the internal affairs bodies of the Russian Federation is of scientific interest, since for the effective performance of official duties, an employee must have a certain level of physical development, moral qualities, the ability to adapt, the ability to improve and self-development in the system of internal affairs bodies of the Russian Federation, as well as the ability to adequately assess their potential. The article analyzes and discusses the results of a study of the self-assessment of employees of the internal affairs bodies of the Russian Federation and the correlation of the types of self-assessment of employees with their professional activities. The study was conducted on the basis of the territorial bodies of the Ministry of Internal Affairs of Russia of the Smolensk region. The respondents were 80 employees from among the middle and senior commanding staff of the Ministry of Internal Affairs of Russia. The article shows that the success of professional activity is conditioned by high adequate self-esteem and normal self-esteem. To improve the efficiency of the service, the basis of the actions of psychologists and heads of the Ministry of Internal Affairs of Russia aimed at achieving compliance of employees with the tasks of activity should be based on the results of psychological diagnostics of self–assessment of employees of the internal affairs bodies of the Russian Federation (hereinafter - the ATS).

PROBLEMS OF LEGAL SUPPORT FOR THE ORGANIZATION OF COOPERATION BETWEEN THE UNITS OF THE STATE BORDER GUARD SERVICE OF UKRAINE AND THE NATIONAL POLICE OF UKRAINE ON THE PROTECTION OF THE STATE BORDER

The article addresses theoretical and imperative issues of the establishment and implementation of interaction between the units of the State Border Guard Service of Ukraine and the National Police in the field of state border protection. Both place and importance of the State Border Guard Service of Ukraine and the National Police of Ukraine in the system of assuring law and order in the border region are defined. A scholarly research into the concepts of the categories “state border”, “interaction” and “organization of interaction” was carried out. The views of scientists on the content of the above scientific categories were considered and analyzed. The methods, principles and forms of interaction of the of the State Border Guard Service of Ukraine with the units of the National Police of Ukraine while ensuring the protection of the state border are characterized. It was found that the interaction between of the State Border Guard Service of Ukraine and the units of the National Police of Ukraine relies on the normative definition of their functional powers, strict adherence to their organizational capabilities, and a clear “distribution of competences” between them. The content of normative legal acts, which ensure regulation of the process of organization and implementation of interaction between the units of the State Border Guard Service of Ukraine and territorial bodies of the National Police of Ukraine, has been analyzed. The essence of the process of interaction of the State Border Guard Service of Ukraine with units of the National Police of Ukraine is considered. This notion is construed as the joint coordinated activity of their units, which is aimed at achieving a common goal, notably providing the proper protection of human rights and freedoms, public safety and order, compliance with the law and combating crime at the state border. It was established that the effective interaction between the units of the State Border Guard Service of Ukraine with the territorial bodies of the National Police of Ukraine in the mechanism of ensuring national security at the state border contributes to its strengthening, and the effectiveness of activities and the coherence of such interaction determine the quality of public security and order and improve the effectiveness of their provision in the border area.

25 Years of Experience in Household Sample Surveys in the Official Statistics of Ukraine: Main Assets, Problems, Prospects

Since 1998, the state statistics of Ukraine has accumulated a huge experience in organizing and conducting household sample surveys in accordance with international recommendations and standards. Nowadays, the harmonized system of surveys includes the Household Living Conditions Survey, the Labor Force Survey and the Survey of Household Agricultural Activities in rural areas. About 100,000 households are surveyed annually, which represent all private households in various samples of these surveys. A significant number of specialists with the necessary knowledge and skills have been trained in the State Statistics Service of Ukraine (hereinafter - SSSU), territorial bodies of the SSSU.
 The article considers the main characteristics of the SSSU experience in the field of methodology and practice of organizing and conducting the household sample surveys, collecting and processing surveys’ data, statistical indicators estimation. The strengths and weaknesses of the acquired experience, potential directions for improvement of surveys, risks that may affect the quality of their results in the future, plans for the development of the system of sample surveys and the use of new methods of data collecting and processing are discussed.
 It is noted that the acquired experience made it possible to approach in 2021 to the development of the basis for introduction of such actual survey in Ukraine as the EU statistics on income and living conditions (EU-SILC), to foresee the use of new data collection technologies CAPI, CATI and CAWI without any particular problems.
 At the same time, it is shown that some important methodologies regarding the estimation of indicators based on survey results have not been implemented. It is noted that an urgent problem for the SSSU is the use of "big data" in household surveys, which provides the opportunity of significantly reducing the burden on households during the survey, improving the completeness and timeliness of information about them, reducing costs for survey providing, etc. Such data could provide also estimation of certain important statistical indicators during the war. The risks of an accelerated transition for conducting the state household sample surveys mainly using CATI and CAWI technologies are discussed, related to the possibility of a significant deterioration in the quality of the survey results due to the lack of relevant skills of the SSSU specialists, insufficient level of Internet use by the population, lack of population and household registers with quality data in Ukraine, etc.

Ukrainian Customs Is Under Fire. Functioning of the Territorial Bodies of the State Customs Service During the Russian Invasion

The affairs of Ukrainian Customs during the Russian Federation’s military aggression against Ukraine were heavily impacted from the first days of the declaration of martial law on the territory of Ukraine. The effect of the Russian invasion of Ukraine on the activities of the State Customs Service of Ukraine and its territorial bodies (customs offices) is examined. The advantages and disadvantages of anti-crisis measures introduced by the State Customs Service to overcome the negative consequences of ongoing armed aggression are then explored. Finally, the current organisational and competence aspects of the territorial bodies of the State Customs Service of Ukraine during the armed conflict are emphasised.

Особенности эмоционально-волевой устойчивости сотрудников полиции на различных этапах профессиогенеза

<p style="text-align: justify;">The article deals with the issues of emotional and volitional stability, acting as the leading ones in the system of moral and psychological support for the activities of the internal affairs bodies of the Russian Federation. The purpose of the article was to analyze the features of emotional and volitional stability of police officers of the territorial bodies of the Ministry of Internal Affairs of Russia and cadets of the educational organization of the Ministry of Internal Affairs of Russia. The sample is represented by two groups of 119 people, including police officers, 65 people, cadets of the educational organization of the Ministry of Internal Affairs of Russia — 54 people. The research methods were presented by the diagnostic unit: the questionnaire for assessing neuropsychic stability “Prognosis-2” (V.Yu. Rybnikov); the test “Lifestyle Analysis” (Boston stress tolerance test), the Individual typological questionnaire L.N. Sobchik, The methodology of the study of the volitional organization of the personality of A.A.Khokhlov, The test questionnaire of A.V. Zverkov and E.V. Eidman “The study of volitional self-regulation”. Research results. The presence of significantly significant differences (p≤0.05) between the groups was established, indicating a higher level of neuropsychic stability, stress resistance and emotional-volitional regulation of police officers, which is determined by age characteristics and character accentuations. The normative indicators in both groups were not exceeded, which generally reflects the quality of professional psychological selection and the stability of the personality of police officers.</p>

PRODUCTION OF LIVESTOCK PRODUCTS IN THE SVERDLOVSK REGION IN THE «GLORIOUS DECADE»: REFORM TESTING

The relevance of the research is due to the great interest shown by the Russian society to the historical period studied in the article. The purpose of writing the work was to study the dynamics of gross production of the main types of livestock products (meat, milk and wool) by all categories of farms in the Sverdlovsk region during one of the most interesting and problematic periods in the history of the Soviet state. The novelty of the research is determined by the use of materials from three archives: the Russian State Archive of Economics (RGAE), the Center for Documentation of Public Organizations of the Sverdlovsk Region (TSDOOSO) and the Current archive of the Territorial Body of the Federal State Statistics Service for the Sverdlovsk Region (TOFSGSSO). It is emphasized that in the history of the USSR it is difficult to find such a contradictory historical period as the rule of N.S. Khrushchev. It is argued that the reforms implemented in the agricultural sector in the 1950s were insufficiently thought out and inconsistent. The authors state that N.S. Khrushchev sincerely wanted to provide food to the Soviet people, but could not find the right way for this. Attention is focused on the fact that the essence of N.S. Khrushchev's agrarian policy was the completion of the process of «defarming» and the transformation of the peasant-collective farmer into a «worker with a vegetable garden». It is proved that a number of negative phenomena, the initiation of which is reproached by the First Secretary of the CPSU Central Committee, have not been slowed down by his successors. It is concluded that it is N.S. Khrushchev became the last sincere reformer of agriculture and the economy of the Soviet Union as a whole on the basis of fully socialized property.

On the representativeness of hygienic and sanitary data

Hygienic and sanitary research, as a rule, are related to the selective control. In this case, the decision on the quantitative characteristics of environmental factors or public health is based on the results of checking one or more selections of samples, and environmental quality is assessed by comparing the values of these characteristics with standards, primarily – maximum allowable concentrations of pollutants. Strict legal regulation of such work is necessary, but the current regulatory documents are incomplete and even contradictory. There are erroneous decisions due to unrepresentativeness, not only to the insufficient amount of initial data, but also to their unsatisfactory processing. The consequence of such decisions is unjustified requirements for enterprises that pollute the environment, charging inflated payments for a negative impact on the environment, etc. Using the example of monitoring for highly variable indicators of the quality of natural and waste waters, showed that in order to make a correct conclusion about the fulfillment or violation of hygienic and sanitary requirements, based on a comparison of several samples, it is necessary to equalize their statistical weights. Violation of this condition can lead to the dependence, oriented in one direction in stratified datasets, will acquire the opposite direction after their summation. In preventing such errors, the role of territorial bodies of sanitary and epidemiological control and supervision is essential.

Actual Problems of Imposing Administrative Responsibility for Advertising Services for Preparation and Writing Research Papers Provided for by the State Scientific Certification System

The paper examines actual problems concerning administrative responsibility for advertising services in the field of preparation and writing papers provided for by the state scientific certification system In recent years, there has been an increase in the number of organizations engaged in illegal preparation of term (year) papers and theses, research articles and Cand. Sci. dissertations. Unfortunately, as practice shows, territorial bodies of the Federal Antimonopoly Service of the Russian Federation (FAS territorial bodies) do not always identify the elements of the crime in the activities of such organizations.FAS territorial bodies refer to the lack of a high level of experts in the field, difficulties associated with conducting linguistic forensic expertise mandatory for fixing and detecting hidden advertising, the lack of a well-developed mechanism for bringing to administrative responsibility. The authors propose measures necessary to eliminate these problems and improve the work of law enforcement agencies.In particular, the authors are convinced that in a separate letter, the Federal Antimonopoly Service of the Russian Federation should oblige its territorial authorities to identify elements of illegal advertising during their inspections aimed at checking compliance with the Federal Law on Advertising and to bring to administrative responsibility citizens, officials and legal entities advertising services for writing scientific papers. The police bodies, as well as the Federal Tax Service agencies should also be involved in this work, and they should be given the appropriate powers.It is advisable for the Prosecutor General’s Office of the Russian Federation to instruct subordinate prosecutor’s offices of constituent entities, cities, districts to carry out monitoring regarding situations when antimonopoly authorities impose or fail to impose administrative responsibility on citizens, officials and legal entities for advertising services for writing papers provided for by the state system of scientific certification.To identify signs of veiled advertising, it is proposed to use clarifications of the Presidium of the Supreme Arbitration Court of the Russian Federation, according to which courts can take into account information that consumers associate with goods in circulation. In relation to the problem of advertising services for the implementation and writing of scientific papers, antimonopoly authorities can use the data of sociological surveys of students and teachers and the conclusions of linguistic expertise.

Особенности профессионального выгорания женщин- и мужчин-психологов органов внутренних дел Российской Федерации

This article is focused on the consideration of topical issues related to the professional burnout of specialists in "helping professions", including psychologists of the internal affairs bodies of the Russian Federation. The subject of the article is to establish the relationship between gender and professional burnout of psychologists of the internal affairs bodies. The sample includes 162 psychologists from the territorial bodies of the Ministry of Internal Affairs of the Russian Federation, of which 40 are men and 122 are women. The collection of empirical data was carried out using the method of diagnosing emotional burnout by V.V. Boyko and methods of studying reflexivity A.V. Karpova, V.V. Ponomarev. Processing was carried out using the statistical package StatSoftStatistica 8 MR-3. The results of the study indicate similarities and differences in the manifestations of professional burnout among psychologists of the internal affairs bodies, as well as the relationship between gender and manifestations of the phenomenon in question among these specialists. The need for a deep and comprehensive study of professional burnout among psychologists of the internal affairs bodies of the Russian Federation is actualized for the subsequent development and experimental testing of a scientifically based program for their professional and personal development, taking into account the characteristics characteristic of female and male psychologists, as well as their individual psychological characteristics.

Criminological characteristics of thefts committed with illegal entry into a dwelling in the Republic of Tyva

This article presents the characteristic features of thefts committed with illegal entry into the homes of citizens in the Republic of Tuva. In particular, regional peculiarities of the commission of thefts involving illegal entry into the home are noted. The methods of penetration into the dwelling are considered: by breaking the door, locking devices, door lock, penetration through the window, by exposing or breaking glass, selecting a key, etc. In the course of scientific research, general scientific methods, formal legal methods, and special research methods were used. Content analysis of documents, empirical research methods, questionnaires, interviewing, analysis, synthesis, etc. In the first scientific article, an attempt was made to analyze the criminological characteristics of thefts committed with illegal entry into a dwelling in the Republic of Tyva. The main reasons and conditions under which thefts involving illegal entry into a dwelling in the Republic of Tyva are committed are listed. The peculiarities of the personality of a criminal encroaching on someone else's property in the Republic of Tyva are studied. Conclusions are drawn based on the results of an empirical study, in particular on the basis of a survey conducted in the territorial bodies of the Ministry of Internal Affairs of Russia in the Republic of Tyva. The authors refer to statistical data from open sources of information.

Population trends of the working age and over-the-working age in the Republic of Dagestan

BACKGROUND: To analyze the state and trends in the population, the study of age characteristics and other indicators is the basis of targeted social support programs for citizens of working age and older than working age in the Russian Federation.
 AIMS: To identify the demographic characteristics of the population in the Republic of Dagestan and determine current trends in the demographic development of the region.
 MATERIALS AND METHODS: The study population included individuals of working age and older-than-working age in the Republic of Dagestan. Official data of the territorial body of the Federal State Statistics Service for the Republic of Dagestan were used. Analytical methods, expert assessment methods, and statistical and demographic analyses were employed, which ensured the validity of the research results. A continuous longitudinal study was conducted. When analyzing the trend in the dynamics of the adult population in the Republic of Dagestan (19992020), Excel automatically calculated the R2 value, which characterizes the accuracy of the approximation: the closer the R2 value to 1, the more reliably the trend line approximated the process under study. In the study, the R2 value was 0.902.
 RESULTS: Demographic indicators of the population reflect the state of the public health, being important criteria for assessing the working capacity of the population, quality of life, and level of socioeconomic development of the society. Periods of significant growth were identified. In 2004, the visibility indicator was 122.7%, whereas in 2003, the visibility indicator was 103.7%, i.e., the population increased by 18.3%, and the growth rate in 2004 was 18.3%. In 2011, the visibility indicator was 140.65, whereas in 2003, the visibility indicator was 129.1%, with a growth rate of 8.9%.
 CONCLUSIONS: The results of the analysis of the working-age and older-thanworking-age population in the Republic of Dagestan are of practical importance for ministries and departments involved in the development of measures for social support of citizens.

Healthy way of life of population of Southern Siberia: state motivation and peculiarities of the regions

The article presents and discusses the problems of the realization of the national goals, aimed at strengthening and saving of the population health, improvement of activities of health authorities. Special attention is paid to the goals: preservation of the population, health and wellness of people; comfortable and safe living environment. Russian Federation, Southern Siberian macroregion (Novosibirsk, Omsk, Tomsk and Kemerovo regions, Altai Territory and Republic of Altai) were chosen as the object of the study. The informational basis of the study was formed by open data of the Federal State Statistics Service, territorial bodies of the Federal State Statistics Service, information available at the websites of regulatory bodies of the constituent entities of the Russian Federation, authorial assessments of the discussed problems, events and processes. Conclusions were drawn and recommendations were made.

Стационарные ремонтные органы МЧС России: современное состояние и направления развития

Purpose. The article considers the issue of formation and development of maintenance units in fire service system, from the post-war years to the present. The positive and negative aspects of various forms functioning of maintenance bodies within EMERCOM’s of Russia system have been defined. The relevance of presence of stationary maintenance bodies within EMERCOM’s of Russia system in the form of a “federal autonomous institution” and/or structural subdivision of a territorial body has been confirmed. The directions for further work related to managerial decision making support in matters concerning the setting up of maintenance institutions (subdivisions) in a territorial body of EMERCOM of Russia have been determined. Methods. A retrospective analysis of an expert assessment made it possible to determine strengths and weaknesses of various types of maintenance units functioning of EMERCOM of Russia. Findings. The analysis of functioning of stationary maintenance bodies of EMERCOM of Russia for the period 2002–2021 has been carried out. As part of the study, an expert survey has been conducted with the involvement of specialists having necessary competencies in the field of maintenance units management. In the course of the study the conclusion has been made that the most effective form of functioning of a stationary maintenance institution is the form of a “federal autonomous institution”. At the same time, the presence in a territorial body of EMERCOM of Russia of a maintenance unit in organizational and legal form of a “federal autonomous institution” does not exclude the possibility of establishing a maintenance unit in the form of a structural subdivision of the territorial body and vice versa. Research application field. The obtained results can be used in practical work of command and control bodies of EMERCOM of Russia in the course of organizational design of territorial fire and rescue garrisons in solving problems of ensuring technical preparedness of fire and rescue units. Conclusions. The presence of stationary maintenance units in territorial bodies of EMERCOM of Russia allows increasing the efficiency and quality of solving tasks to ensure technical preparedness of fire and rescue units. Moreover, the possibility of choosing the organizational and legal form of the maintenance body allows expanding the range of tasks to be solved, enhancing the efficiency of their work, creating conditions for attracting qualified personnel and developing the material and technical base, which is especially important for EMERCOM of Russia in modern socio-economic conditions.

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Protection of the state border of Ukraine is a part and parcel of the state system of ensuring national security. The border detachment as a territorial body in the State Border Service of Ukraine, in accordance with its competence, performs the tasks of ensuring the security of the state border, preventing crimes and administrative offenses related to illegal activities at the state border. The objective need for the effective implementation of the state policy in the sphere of the security of the state border of Ukraine puts forth demands for the further development of scientific approaches to the work of the management bodies of the border detachment in preparation for operational and service activities both in terms of everyday activities and in terms of worsening of the situation at the state border. Considering the current problem that exists today in the course of preparing a border guard detachment for operational and service activity in the next period, the article summarizes the categories of management, management activity. The author defines the notion of preparation for operational and service activities and reveals its structure and content. Preparation of a body (unit) for action is a set of measures aimed at bringing the body (unit) into a state which ensures the fulfilment of the task, direct training of forces and means for protection of the State border, terrain and control over the readiness of the body (unit). It includes planning of actions; organisation of actions; direct preparation of the body (unit) for actions; control of the body's (unit's) readiness for actions. The analysis made it possible to identify several important provisions that define the essence of management, namely: purposeful activity; presence of a subject and an object of management; implementation of managerial influence. The managerial activity of the head (commander) of the state border guard agency (unit) includes several stages: the work of the management bodies to maintain the agency's (unit's) readiness for action (carried out on a regular basis); preparation of the agency (unit) for action and management of the agency (unit) while performing the task (operational management). Taken in its integrity, management activities should ensure progressive development, the transition from lower to higher forms of activity.

Вивчення внутрішнього аудиту на нефінансових підприємствах

Modern economic conditions, which increase the requirements for the efficiency of management of non-financial enterprises, the reform of accounting in accordance with international standards, also the rapid development of market relations in Ukraine, necessitate the expansion of auditing activities and the improvement of the quality of its information provision. The importance of the topic of the article is determined by the concern that the introduction of internal audit in the practice of economic entities requires a proper theoretical and regulatory basis. The article pays attention to the issue of internal audit at non-financial enterprises. The importance and role of internal audit in the system of activities of economic entities are defined. The article discloses the purpose of internal audit, which is to ensure the efficiency of non-financial enterprise. The current state of the legal and regulatory basis that regulates issues related to the conduct of auditing activities is examined. The authors analyze works of scholars, the orders of the Ministry of Finance of Ukraine, the DSTU ISO 19011:2019, the International Standards for Quality Control of Audit, Review, Other Assurance and Related Services on the definition of the concept of «internal audit»; the principles of auditing; the theoretical foundations of internal audit; the estimation of competence of the persons conducting audits. The study reveals that the activities of internal audit at non-financial enterprises are not clearly regulated, but are advisory in nature. However, the activities of internal audit units in ministries, central executive bodies, their territorial bodies and budgetary institutions are clearly regulated by Article 26 of the Budget Code of Ukraine, the Order of the Ministry of Finance of Ukraine dated 04.10.2011, No. 1247 «On Approval of Internal Audit Standards» (as amended) and a large number of methodological guidelines developed by the above Ministry. As a result, it is concluded that the regulatory framework on the issues of methodological and organizational provision of internal audit at these enterprises has not been elaborated yet, which may distort and provide an unreliable assessment of the activities of the object of inspection.

Эпидемическая ситуация по туберкулезу в Республике Мордовия

The article considers the epidemic situation of tuberculosis in the Republic of Mordovia for the period 2017-2021. The aim of the study is to analyze the epidemic situation of tuberculosis in the Republic of Mordovia. In this work, statistical data of Mordovia Statistics (territorial body of the Federal State Statistics Service for the Republic) are used. The incidence rate of active tuberculosis among the permanent resident population in the reporting year increased by 4.3% and amounted to 16.8 per 100 thousand population, 131 cases of newly detected active tuberculosis were registered. The total mortality from tuberculosis in 2021 increased by 12.5% and amounted to 1.8 per 100 thousand population or 14 cases. The detection rate of active tuberculosis by the population in 2021 increased and amounted to 42%. Preventive checks for tuberculosis in 2021 involved 610143 persons or 79.5% of the total population of the Republic. In the course of a retrospective analysis of the epidemiological situation in the Republic of Mordovia for the periods 2017-2021, positive changes were identified due to the quality of anti-epidemic measures and the level of etiological verification of pulmonary tuberculosis. At the same time, negative trends have also been identified, due to the pathomorphosis of tuberculosis of the respiratory organs at the present stage of the epidemic process, which require further studies to provide solutions.