"Scientific research" Almanac

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  INTERESTS AND BEHAVIOUR – MANAGERIAL ASPECTS

  Managing employees’ behaviour is a challenge that every leader has to face and is closely related to managing their interests. Changing human behaviour is a gradual process because behavioural change is the most difficult and slowest to achieve, and the outcome is expected in the long run. The main objective of this research is to study the ... Managing employees’ behaviour is a challenge that every leader has to face and is closely related to managing their interests. Changing human behaviour is a gradual process because behavioural change is the most difficult and slowest to achieve, and the outcome is expected in the long run. The main objective of this research is to study the theoretical and empirical aspects of the categories of “interests” and “behaviour” in terms of their functional and rational integration in the management process. The research thesis is based on the assumption that interests and behaviour are interrelated and interactive in the management process. To prove the thesis, the authors have set the following tasks: • to review and analyse the relationship between “interests” and “behaviour” in the field of management; • to present theoretical grounds for the impact of interests on behaviour; • to conduct an empirical survey for verification of the thesis; • to summarize and systematize the scientific and empirical results and outline the contributing points. The conducted research confirms the research thesis, outlining the scientific and applied results of the research as follows: a generalized, systematized and analysed conceptual apparatus, which enriches the scientific theory in the field of management and administration; opportunities for influence and interaction between interests and behaviour are presented; techniques and mechanisms ensuring the sustainable management of the organization are explored. Recommendations and proposals for balanced and sustainable development of internal organizational relations are presented.

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  THE ROLE OF INTERNAL AND EXTERNAL AUDITORS FOR IDENTIFYING FRAUDS IN ORGANIZATIONS

  The variety of ways and approaches to fraud necessitates the updating of measures and mechanisms to identify and limit them. By properly implementing these mechanisms and approaches, the risk assessment and the display of indicators signalling misconduct contribute to reducing them and improving the effectiveness of the control impact. The ... The variety of ways and approaches to fraud necessitates the updating of measures and mechanisms to identify and limit them. By properly implementing these mechanisms and approaches, the risk assessment and the display of indicators signalling misconduct contribute to reducing them and improving the effectiveness of the control impact. The relevance of the study is due to the growing threat of spreading fraud and the need for adequate and timely measures to limit them. The purpose of the research study is to outline the possible actions to curb fraud, applied by internal and external auditors, as well as to examine the methodology used in the preparation of fraud risk assessments. The tasks are as follows: to clarify the role of internal audit in combating fraud; examining methodological guidelines for fraud risk assessment; implementation of anti-fraud management measures and adequate audit procedures. The thesis being defended is that fraud is a complex phenomenon and the role of internal and external auditors is essential for detecting and limiting it by applying innovative and adequate methods. The study substantiates the relationship between management actions and the ability to prevent and detect fraud, as well as the conditionality of audit procedures, performed by external auditors on the type and nature of possible fraudulent financial reporting schemes.

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  EVALUATION OF CONVERGENCE IN SOCIAL PROTECTION EXPENDITURE IN THE EUROPEAN UNION

  The purpose of this paper is to evaluate the degree of convergence across the EU Member States in social protection expenditure for the period 2008-2016 by using statistical and econometric approaches for measuring convergence. This is achieved by accomplishing several tasks: presentation of theoretical concepts and statistical and econometric ... The purpose of this paper is to evaluate the degree of convergence across the EU Member States in social protection expenditure for the period 2008-2016 by using statistical and econometric approaches for measuring convergence. This is achieved by accomplishing several tasks: presentation of theoretical concepts and statistical and econometric approaches for convergence evaluation; exploring the convergence process through the club convergence approach; exploring the convergence process through the beta-convergence approach across European Union Member States as a whole, and between countries in individual convergence clubs; analysis of the impact of structural variables on social protection expenditure and the cohesion process. The thesis defended by the author is that by using the applied approaches for the study of the club convergence and beta-convergence, an adequate evaluation of the degree of convergence of the EU Member States is achieved. This makes it possible to establish the rate of convergence to the general equilibrium both within the European Union and within separate convergence clubs. As a result of the study of club convergence, convergence clubs, clubs in a process of transitional divergence, as well as countries that are not involved in that process are identified. The study of beta-convergence shows a process of reducing disparities in convergence clubs and the European Union as a whole. The findings of the study indicate that the additional variables in the models of conditional beta-convergence have a significant impact on the increase in the social protection expenditure and the cohesion process. EU countries converge at a faster pace into the general equilibrium level of social protection expenditure when it is presented as a percentage of Gross Domestic Product.