Supervisory Procedures Research Articles

Ошибки и нарушения, возникающие в ходе реализации административных контрольно-надзорных процедур: понятие, источники и виды

In this article, the author analyzes the practical side of the implementation of administrative control and supervisory procedures by executive authorities in the course of implementing the functions of state control (supervision), namely, an attempt is made to study the errors and violations made by control and supervisory authorities. In the course of the analysis of a set of doctrinal, regulatory and legal sources, as well as materials of law enforcement and judicial practice, the concept of errors and violations is formulated, such defects of the administrative control and supervisory procedure as errors, gross violations and non-gross violations are identified, differing both in their content and in the accompanying consequences. The author also identifies the sources of violations in the activities of executive authorities in the course of their control and supervisory functions. Based on the sources of gross violations of the administrative control and supervisory procedure, a classification of such violations is carried out, including violations of an informational nature, violations of the subjective nature of the composition of participants in the procedure, violations of the procedure and others. In the course of the study, the author also expresses a position regarding the expansion of the interpretation of the concept of “gross violation” and the need to make appropriate changes to the current regulatory legal acts governing the establishment and implementation of administrative control and supervisory procedures.

Modern legal regulation of administrative control and supervisory procedures

Modern legal regulation of administrative control and supervisory procedures

Разграничение объектов государственного земельного надзора и муниципального земельного контроля как способ устранения правовой неопределенности

The article analyzes the system of public (state and municipal) land control (supervision) and formulates proposals for optimizing control and supervisory procedures. Based on the analysis of federal legislation and the legal regime of certain categories of lands, it is proposed to distinguish the objects of federal, regional state land supervision, and municipal land control.

Political stability and corruption nexus: an international perspective on European and Asian countries

PurposeThis paper aims to investigate the impact of political stability on corruption by drawing upon a sample encompassing both developed and developing European and Asian countries.Design/methodology/approachThe dataset, sourced from the Refinitiv database, spans from July 2014 to May 2022. Panel data techniques, specifically pooled estimation and dynamic panel data [generalized method of moments (GMM)] are employed. The analysis encompasses both fixed and random effects models to capture country-specific cross-sectional effects. To validate our findings, we perform a robustness test by including in the investigation four control variables, namely poverty, type of governance, economic freedom and inflation. To test heterogeneity, the dataset is further divided into two distinct subsamples based on the countries’ locations.FindingsEmpirical findings substantiate that political stability (viewed as the risk of government destabilization) has a positive and significant impact on corruption in all analyzed samples of European and Asian countries, though some differences are observed in various subsamples. When we take into account the control variables, these analysis results are robust.Research limitations/implicationsThis research provided a panel data analysis with GMM, while other empirical methodologies could also be used, like the difference-in-difference approach. However, our results should be validated by extending the time and the sample to a worldwide sample and using alternative measures of corruption and political stability. Moreover, our focus was on a linear and unidirectional relationship between the considered variables, but it would be interesting to test in our further research a non-linear and bidirectional correlation between them. Furthermore, we have introduced in the robustness test only four economic variables, but to consolidate our findings, we plan to include socioeconomic and demographic variables in future studies.Practical implicationsThese outcomes imply that authorities should be aware of the necessity of implementing anti-corruption policies designed to establish effective agencies and enforcement structures for combating systemic corruption, to improve the political environment and the quality of institutions and to apply coherent economic strategies to accelerate economic growth because higher political stability and sustainable development determine a decrease in levels of corruption.Social implicationsAt the microeconomic level, the survival of organizations may be in danger from new types of corruption and money laundering. Therefore, in order to prevent financial harm, the top businesses worldwide should respond to instances of corruption through strengthened supervisory procedures. This calls for the creation of a mechanism inside the code of conduct where correct reporting of suspected situations of corruption would have a prompt procedure to be notified of. To avoid corruption in operational procedures, national plans and policies should be developed by government officials, executives and legislators on a national level, as well as by senior management and the board of directors on an organizational level. This might lower organizations' extra corruption-related expenses, assure economic growth and improve global welfare.Originality/valueA novel feature of our research resides in its broad examination of a sizable sample of European and Asian countries regarding the nexus between corruption and political stability. The paper also investigates a less explored topic in economic literature, namely the impact of political stability on corruption. Furthermore, the study depicts policy recommendations, outlining effective and reasonable measures aimed at improving the political landscape and combating corruption.

Differentiation of the Competence of the Prosecutor's Office and the Court to Ensure the Legality of Operational Investigative Activities

The relevance of the study is determined by the role and place of the legal institution for the protection of human, civil rights, and freedoms as an attribute of the rule of law, the need for proper control and supervisionof their compliance. The Constitution of the Russian Federation proclaims that a person, his rights and freedoms are the highest value, and the state is obliged to recognize, respect and protect the rights and freedoms of man and citizen, judicial protection is guaranteed to everyone. This implies, on the one hand, that everyone is guaranteed to ensure the implementation of the active right to appeal in court decisions, actions or inactions of public authorities and their officials, and on the other hand, verification of compliance with the passive right, which is mainly implemented through control and supervisory procedures. At the same time, in the process of implementing certain functions of the state (in particular, law enforcement), authorized bodies are allowed to apply measures that significantly limit the fundamental constitutional rights and freedoms of a person. An important place among these types of state activities is occupied by operational investigative activities (OIA). In the field of OIA, citizens are often limited in their ability to independently defend their rights and legitimate interests, and therefore a special role in this area is given to the court and the prosecutor’s office. As part of the study, an attempt was made to comprehensively study the theoretical, legal and practical issues of organizing the activities of the prosecutor and the court to protect human and civil rights, the legitimate interests of legal entities in the production of operational investigations, analyze the relationship between prosecutorial and judicial activities, and develop an organic mechanism for their implementation, excluding «mutual substitution» and duplication of competencies.

THE ROLE OF STATE CONSTRUCTION SUPERVISION AND CONSTRUCTION CONTROL IN ENSURING THE QUALITY AND SAFETY OF CONSTRUCTION

The article emphasizes the importance of the construction industry in the economy, its significant contribution to the development of urban infrastructure and the creation of a comfortable living environment, the conjunction of activities in the field of construction with the risks associated with the safety and quality of built objects. To ensure the safety and quality of construction, there is a system of State Construction Supervision (SCS) and Construction Control (CC). The necessity of knowledge about the role of these procedures, which will allow the builders to monitor compliance with the rules and requirements during the construction process, ensuring its quality and safety, is noted. The work is devoted to determining the role of state construction supervision and construction control in ensuring the quality and safety of construction. The analysis of complementary control and supervisory procedures which are carried out within the framework of construction and reconstruction works has been carried out. The attention is focused on the main differences and organizational peculiarities of carrying out of the state supervision and construction control on the basis of the normative documentation regulating town-planning activity in the Russian Federation in the field of control and supervision. The conclusion about the differences of goals, tasks, methods of carrying out and organization of the state construction supervision and construction control on the basis of the relevant normative-legal base is made.

The Current Situation and Hidden Dangers of Internet Finance in China

With the advancement of science and technology and the rapid development of China's economy, China's Internet finance is growing rapidly. As China's Internet finance is in its infancy, a suitable regulatory system has not yet been formed, which leads to many risks in third-party payment, Internet lending, and crowd-funding platforms. This research will specifically explore what risks exist and why they arise, then make some recommendations for them. The findings of this study include recommendations for forward-targeted industry supervisory procedures and preventive actions. In conclusion, China's Internet finance has great potential, and the government should introduce legal provisions and build regulatory agencies to prevent these risks.

Supporting the Internal Control of Banks With the Methods of Performance and Financial Intelligence to Achieve Leadership in Business: an Analytical Study of a Sample of Iraqi Banks

Purpose: The purpose of research to address some of the shortcomings in the procedures and structure of internal control by following a variety of methods of financial tools and relying on modern administrative trends. Theoretical framework: These include administrative intelligence to advance the financial work of economic units and to overcome their crises and work to achieve economic growth and entrepreneurship in their various economics. Design/methodology/approach: The practical part was carried out on a sample of banks listed in the Iraqi Stock Exchange. There are (3) three banks as a sample to adopt the financial ratios of these banks in order to continue achieving entrepreneurship and its growth in the Iraqi banking sector, which represents the research Sample. Findings: One of the requirements to advance the reality of banks’ internal control systems is to develop their procedures and strengthen them with financial intelligence (FI) methods and tools such as the use of the Balanced Scorecard Card (BSC). Research, Practical & Social implications: The study proposes a model for the supervisory procedures supported by financial tools to achieve the administrative intelligence of entrepreneurship, through the adoption of the balanced scorecard. Originality/value: The use of more financial methods and skills stimulates the acquisition of skills to better invest human capabilities in order to achieve entrepreneurship. As for FI, it is one of the accounting applications that enhance the work of financial and control systems for its ability to employ local information efficiently drawing up future financial policies and plans.

Principal Managerial Competence in Improving Teacher Performance at SMP PGII Bandung

The research objective is to find out (1). Planning for school principals in improving teacher performance at SMP PGII Bandung (2). Implementation of school principals in improving the performance of school teachers (3). Supervision of school principals in improving teacher performance in schools. The research method used is a qualitative approach. Data collection techniques: through interviews, observation, and document study. Data analysis classifies data, connects data, reduces data, displays data, and draws conclusions. Data validity by testing credibility, transferability, dependability, and confirmability. Findings (1). Planning for school principals to improve teacher performance in schools has carried out long, medium, and short-term planning by involving all stakeholders in preparing school work plans. (2). Implementation of school principals to improve teacher performance has been going according to plan. As in the leadership and motivation that has been carried out. The facilities are sufficient to run optimally. (3). Supervision is carried out by the principal following the supervisory procedures applied to all activities carried out in schools. Assessing program activities that are not implemented according to consideration, because of the assignment, position, and welfare received by the teacher.

Professional social rating as an innovative tool for reducing losses in the water transport economy

Aim. The presented study aims to analyze the statistics of water transport accidents to identify the most common cause of such accidents and to propose an innovative solution to this problem. Tasks. The authors investigate the frequency of water transport accidents in 2017–2021; systematize their causes and identify the most common ones; examine the statutory regulation and supervision of water transport; identify its drawbacks and propose an unconventional solution to the problem of regulation and supervision of water transport, which can be considered as innovative. Methods. This study uses general scientific methods of cognition: analysis, synthesis, generalization, visualization, and forecasting to analyze data on water transport accidents in 2017–2021, establish cause-and-effect relationships of accidents, and predict the dynamics of individual indicators. Results. Data on water transport accidents are grouped, the causes of accidents on river and sea vessels are ranked, and the vector of changes in the accident rate is predicted (adjusted for the COVID-19 coronavirus pandemic). The authors propose the idea of combating the main cause of most water accidents – the human factor. Conclusions. The human factor causes 74% of water transport accidents, and existing methods of supervision and control are not effective enough. Therefore, it is necessary to introduce a professional social rating for workers and employees in water transport and its infrastructure. This will make it easier for shipowners to hire personnel, improve control and supervisory procedures and investigation of incidents, and increase the motivation of personnel to perform their duties diligently, while also positively affecting the level of safety and economic efficiency of water transport enterprises and their infrastructure. This proposal seems appropriate in the context of the national project “Digital Economy”.

Challenges Confronting Postgraduate Supervision at the National University of Lesotho:

Postgraduate supervision can be a challenging form of teaching, with the challenges further compounded by context or institutional-specific factors.The Faculty of Education at the National University of Lesotho has faced numerous challenges in offering postgraduate degrees, with a few qualified supervisors for the large number of students who enroll in these programmes. This study explored the nature of the challenges confronting postgraduate supervision in this context. It was underpinned by the interpretivist paradigm and employed a qualitative approach. Fifteen supervisors participated, of whom nine (three associate professors and six senior lecturers) were individually interviewed. Six junior lecturers took part in a focus group discussion. Guidelines on postgraduate supervision were also subjected to document review. The findings revealed that while some supervisors had positive experiences, others are frustrated. This is due to a lack of training, and lack of clarity on supervisory procedures, as well as the low academic literacy and lack of commitment exhibited by some students. It is recommended that supervisors should be capacitated through training. Furthermore, supervisory guidelines should be reviewed and benchmarked against best practices in the field.
 Key words: Postgraduate supervision, constructivism, reflective practice, supervisory guidelines, challenges in supervisory practice

Main Factors Affecting the Multimodal Transport System

Optimisation of organisation of transportation technological process, in the context of digitalisation and technological progress, is currently an urgent task following its significant impact on efficiency and competitiveness of transportation business. Currently, development of the economic environment requires a significant restructuring of organisational aspect of activity of the transport industry. An efficient transport and logistics process allows us to reduce time associated with cargo handling, cargo delivery, paperwork, etc. Automated storage systems can be mounted at facilities of different area, from largest warehouses of enterprises to compact storage premises. Favourable conditions created so allow to increase attractiveness of the transport industry. Though, the full implementation of information technology requires a systematic and scientific approach to organisation of transportation. Given the trend towards growth in international container transportation, expansion of global distribution networks, as well as development of scheduled transportation systems and the length of routes, which is particularly relevant for Russia, the issue of tracking positioning and controlling over the current state of the cargo becomes an important condition for improving safety and quality of transportation. The objective of the study was to develop a systematic approach to organisation of transportation technological processes for a multimodal transport system based on information technologies. Based on the study of organisation, engineering, technological, infrastructure factors, including those related to transition to electronic document exchange and electronic cargo positioning tracking, the paper offers a basic systematisation of more promising factors. The introduction and use of innovative and effective methods of organising cargo transportation will reduce time required to process cargo transported in a container, and to promptly pass the container through control and supervisory procedures.

Наднаціональне регулювання фінансового ринку: суперечності інституціоналізації

The article considers the current trends of strengthening supranational supervision as a result of global counter-crisis reform in the context of the shrinking unregulated space of operational activity of financial intermediaries and the implementation of the principles of global governance. The author characterizes the basic approaches of financial compliance, its goals, and implementation mechanisms in the global and national financial spaces. The legislative and normative basis for the implementation of financial compliance in the European financial and institutional coordinate system is systematized and the effectiveness of supranational financial control systems is determined. Features of supranational regulatory development are revealed. The ambivalence of financial compliance in terms of its implementation in the field of client-bank interaction is shown: against the background of banking dictates about clients, financial institutions themselves have the opportunity to overcome regulatory restrictions by more active use of shadow banking, offshore operations and more. There is a vision of quasi-institutionalization, or imaginary institutionalization, which manifests itself in the formal increase of supervisory procedures, the growth of regulatory mechanisms and the strengthening of general control, and at the same time in the actual avoidance by global financial structures from undesirable financial compliance. It is concluded that global trends of strengthening supervision close to hyperinstitutionalization at the local level lead to the emergence and expansion of non-institutional spaces that are not subject to classical regulation (shadow banking), or in which rules of operation are not available for adoption and use by ordinary entities (banking compliance).

The role of integration for Forensic accounting and the Bord of Supreme Audit in combating financial and administrative corruption

This study aims to demonstrate the integrative role of both the forensic accounting and the Bord of Supreme Audit in the Kurdistan Region in combating the manifestations of financial and administrative corruption, which has become a serious phenomenon that the Kurdistan Region of Iraq suffers from and hinders the wheel of progress, which is a group of auditors (external auditors) and a group of professors (academics) in the universities and institutes of the Kurdistan Region of Iraq. (125) questionnaires were distributed, of which (118) valid forms were retrieved for analysis through the ready-made statistical program SPSS and the Easy Fit program, and the study reached a set of results and conclusions indicating the existence of a significant relationship between the independent variables and the dependent variable within the framework of the descriptive methodology of the study and in light of testing the study hypotheses. One of the most important findings and conclusions is the presence of financial and administrative corruption in the Kurdistan Region of Iraq, and there is an influential role for the required skills, forensic accounting techniques, and the Bord of Supreme Audit together in fighting financial and administrative corruption. In light of the results and conclusions of the study, the researcher recommended a set of recommendations, the most important of which is that the Bord of Supreme Audit in the Kurdistan Region of Iraq should seek to integrate forensic accounting in its supervisory procedures because of its advantages in combating financial and administrative corruption. As a first step, the Bord of Supreme Audit can design programs Especially for financial controllers working in the Bord of Supreme Audit the purpose of teaching them the techniques and skills of a forensic accountant

Risk-Oriented Approach in the Implementation of Control and Supervision Activities: Theoretical Justification and Problems of Application

The article discusses the theoretical justification of the risk-based approach in the implementation of state control and supervision, and also highlights the problems of the practical use of this approach in the context of the reform of control and supervision activities. The author compares the positions regarding the risk category in economic and legal studies, justifies the growing interest in the use of risk technologies in public administration. An analysis of the use of the risk category in the legal and regulatory field allows us to distinguish two positions in relation to risk: risk as a possible occurrence of an event that has a negative effect, and risk as the probability of its occurrence. The risk institute belongs to the general theory of law and at the same time finds development in industry research. In modern conditions, the law is inherent in the task of preventing, overcoming and minimizing risks in various areas of social reality with their simultaneous recognition and assumption. The author considers the evolution of the application of the risk management system in the implementation of customs and tax control, substantiates the transformation of its interpretation. Based on the analysis, it is concluded that the risk-based approach in relation to the system of state control and supervision should be interpreted as the principle of a modern system of state control and supervision; the condition of its selectivity and sufficiency; means of reducing the administrative burden on the controlled sphere; a means of stimulating the controlled sphere in a given direction and a modern method of organizing and implementing state control and supervision. Narrow and broad approaches in positioning risks in the implementation of state control and supervision are highlighted. In the first case, risk is understood as the probability of non-compliance with mandatory requirements. A broad approach involves two factors: the likelihood of non-compliance and the consequences of such non-compliance. A characteristic is given to such characteristics of a risk-based approach in the implementation of state control and supervision: staging, agile, stimulating the preventive component of state control and supervision, the development of interagency cooperation, the connection with the digitalization of control and surveillance activities. The following are identified as the problems of applying the risk-based approach in the implementation of state control and supervision: the problems of developing and using criteria for the risk categorization of controlled persons, correlating these criteria with indicators of the effectiveness and efficiency of control and supervision activities; lack of correlation between control and supervisory procedures and proceedings on administrative offenses; the problem of using the category of good faith in the implementation of control and supervision activities and others. Solving the identified problems will improve the effectiveness of state control and supervision in modern conditions.

Digital platform creation in the insurance business to increase the efficiency of the internal control system

Subject. The article considers the possibilities of using digital and information-and-analytical platforms in the insurance industry to improve the efficiency of the internal control system of insurance organizations. Objectives. The study aims to review the market of information technology solutions in insurance activities; to present factors, dictating the need for a single digital platform to improve the efficiency of the internal control system of insurance companies; to present the areas of implementing FinTech solutions in insurance activities. Methods. I employ methods of observation, information processing, grouping, information technology analysis, and statistical analysis. Results. The paper presents the results of the study of information technologies used by insurance companies. It proves that the implementation of FinTech solutions is of particular importance from the point of view of streamlining the internal control and the work of supervisory authorities. Conclusions. The creation of a single digital platform for interaction between the users of insurance processes will contribute to enhancing the efficiency and effectiveness of control and supervisory procedures of internal control of insurance organizations, and have a positive impact on financial performance.

“Regulatory Guillotine” – dangers and prospects for industrial enterprises

The article analyzes the problems associated with the reform of control and supervisory activities to reduce the administrative burden on business entities. Special attention is paid to the mechanism of the "regulatory guillotine" in the Russian Federation, as a comprehensive update of mandatory requirements. This reform is especially relevant for organizations that produce high-tech products, since it is at these enterprises that the requirements corresponding to the current level of scientific and technological progress should be applied. As a research goal of the article, the authors analyzed the features of the introduction of the "regulatory guillotine" mechanism for industrial enterprises. As a result of the analysis, it is established that it is necessary to apply a process-oriented approach in the implementation of control and supervisory activities. It is determined that on the one hand, the mechanism of the "regulatory guillotine" for enterprises will reduce unnecessarily unjustified control and supervisory checks, form a system of regulation of control and supervisory activities, and minimize administrative pressure. The new regulatory and legislative framework (mandatory requirements) should be consistent and unambiguous, meeting the requirements of the time and technological development of enterprises, based on the most significant public risks. This will allow businesses to reduce costs and remove barriers to development. On the other hand, it is established that the implementation of the "regulatory guillotine" mechanism strongly depends on organizational and managerial aspects: the definition, justification and development of mandatory requirements that ensure a risk-based approach to control and supervisory activities is a difficult task for all participants of the reform, requiring them to be prompt and consistent. The implementation of the "regulatory guillotine" may take years and enterprises will have to work in the mode of uncertainty of the regulatory framework for several more years, and the establishment of a large number of uncontrolled exceptions contributes to the ambiguity of control and supervisory procedures. The article defines the difficulties of implementing the mechanism of the "regulatory guillotine" in industrial enterprises.

The effect of corporate governance indicators on enhancing the financial performance of industrial listed companies on the Amman Stock Exchange

This paper investigated the impact of corporate governance on enhancing the financial performance of industrial companies. The sample of the research consisted of 55 industrial companies listed at the Amman Stock Exchange (ASE) during the period 2014-2018. Data were collected from the firms' annual financial statements using content analysis approach. The results confirmed that the audit committee and ownership structure had positive and significant effects on two dimensions of financial performance. In view of research findings, the study recommends companies to raise some awareness about the importance of corporate governance, in addition to strengthening supervisory procedures by legislators.

Борьба с терроризмом и права человека в Европе

The article analyzes contemporary problems of the fight against terrorism in Europe in the context of human rights protection. The human rights issues acquired a new dimension after the terrorist attacks of September 11, 2001 in the United States, which fundamentally changed the attitude towards terrorism and the fight against it around the world. Today, the European perspective on the protection of human rights in the context of the fight against terrorism remains within the framework of the UN approaches and is mainly developed in such international regional organizations as the Council of Europe (CoE), the Organization for Security and Cooperation in Europe (OSCE), and the European Union (EU) system. The European states have undertaken to implement all necessary measures to protect human rights and freedoms, including – and especially – against terrorist acts. All measures taken in the fight against terrorism in Europe should be based on the observance of human rights, as well as the rule of law, including elimination of all forms of arbitrariness and discrimination, and be subject to supervisory procedures. The latest counter-terrorism strategies in Europe are based on the principles of inclusiveness and assume that a welcoming society in which the rights of everyone are fully respected is a society where terrorism cannot find a place and take root, and it will be more difficult for potential terrorists to be radicalized and recruited. However, in tactical terms, the emphasis in the fight against terrorism is often made on strengthening control over individuals, which causes concerns of the society and human rights activists. In contemporary conditions, the fight against terrorism requires additional state guarantees, investments in social cohesion, education, and the development of relationships, so that everyone can feel that their personality is respected and that the society fully accepts them.

The EU legislation on the supervision of activities of economic operators: substance of procedural rights and impact on Lithuanian law

This article discusses the EU legislation, regarding main procedural rights of economic operators applied in the supervision procedure of their activities and its impact on supervisory procedures in Lithuania, as well as the institute of supervision of activities of economic operators in Lithuania and regulation of main procedural rights granted to economic operators. By analysing the EU primary, secondary and Lithuanian (national) legislation, as well as the case law of European and Lithuanian judicial authorities, the insights into future challenges for both the EU and Lithuanian law are provided. It is being claimed that the EU is moving towards codification and strengthening of procedural rights, which inevitably influences Lithuanian legal system and the protection of individuals, inter alia legal persons.