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    DIRECTIONS FOR IMPROVING LIABILITY ACCOUNTING (IFRS)

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    In this article, the problematic areas of application of international standards of financial reporting and auditing in our country are defined in normative legal documents and the tasks of their elimination are indicated. In addition, these regulatory legal documents set the tasks of training teaching staff and practitioners working in the field of accounting and auditing based on the requirements of international standards and regularly improving their qualifications

    IMPACT ON THE EFFECTIVENESS OF MARKETING SERVICES IN HOTELS DETERMINING FACTORS AND THEIR DETERMINATION

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    In this article, the attraction of tourists to our country, promotion to the international level, development of hotel service, development of private entrepreneurship, improvement of the quality of service and services were considered

    External Environmental Factors and the Development of Oil Palm in Edo State Nigeria

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    The study examined the influence of external environmental factors on oil palm development in Edo state, located in South-South region of Nigeria. The growth of oil palm sub sector of crop farming in Agricultural industry has been greatly influenced by some environmental factors over the years. Therefore, this study has investigated the role played in either undermining the growth and development of oil palm or improving its performance. A literature review of related works along with the use of structured questionnaire was used to source primary data which were analysed to analysed the data in other to test the formulated hypothesis. A population of 184 oil palm farms across Edo State was used and the Taro Yamane method was used to determine the sample size. The questionnaire and responses were designed using the five Likert scales The hypothesis was tested using the chi-square method. The result of the analysis revealed that external environmental factors had negatively influenced the oil palm development in Edo state. Prevalent challenges identified by the study included funding, government intervention and insecurity. It was recommended that government should do a lot more to improve on the method of oil palm production s many farms were operated on a subsistence method. This will go a long way in improving oil palm production in Edo state to make it commercially viabl

    DIGITAL ECONOMY IN DEVELOPING COUNTRIES: INCLUDING: MODERNIZATION AND RENEWAL OF DIGITAL INFRASTRUCTURE

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    Digitization of all sectors of the economy at the same time is not easy, but digitization is of course very important for development. Including: Modernization and renewal of digital infrastructure based on modern requirements. Organization of “digital manufacturing” using technology to ensure product quality and increasing competitiveness and improving efficiency in industries. Creation and support of effective small and medium enterprises in Uzbekistan the field of digital technologies and platforms and digital services

    THE ROLE OF DEMAND AND SUPPLY OF INVESTMENTS IN THE WORLD ECONOMY

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    In the world economy, there is a trend of imbalance between demand and supply of investments. Today, we are witnessing the flow of investments from developed countries to the economies of developing countries. As a result, the share of direct investments in the economy of developing countries is increasing sharply

    TRANSFORMATION OF PROFESSIONS IN THE DIGITAL ECONOMY, MOST IN DEMAND IN THE LABOR MARKET OF UZBEKISTAN

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    The article assesses the relevance of the vocational education and training system in terms of the requirements of the labor market. Of practical interest is the study and use of foreign approaches to the creation of a labor market forecasting system, consisting of the balance of labor resources and the economy's need for personnel in the context of vocational and qualification groups of workers in Uzbekistan. Vocational education and training in Uzbekistan does not have the skills that businesses need to be successful. The measures currently being taken to introduce effective mechanisms to strengthen interaction between vocational educational institutions, vocational training centers and employers in Uzbekistan will serve to train qualified personnel in vocational educational institutions, taking into account the needs of employers and the demand of sectors of the economy

    Portfolio that Constitutes Risk-Free Investments for Purposes of Effective Pension Planning and Management in Ghana

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    Ghanaians' everyday decisions are intricately linked to the concept of planning. When they need some kind of assistance, it seems reasonable that people would make choices based on what they believe would best serve their interest. This assertion has sparked a variety of hedging techniques, such as complete life insurance packages and insurance policies. All of the packages share the retirement package scheme, also called the Pension Scheme. The Scheme, among other things seeks to provide for Ghanaians' needs during their retirement years when they are unable to engage in active public service. Even though the Ghanaian employee seems to get selfless support from the system, there have been reported cases of bad management practices, fraudulent acts, unfair remuneration, and employee-employer conflicts. Sometimes people work all of their productive years and then retire with pay that was below what they had anticipated. This has led a number of unions organizations to plan a number of industrial actions in an attempt to grab the government's and the administration's attention. In this work, we'll look at how the addition of two required and one voluntary private pillar to Ghana's pension system has drastically transformed the country's present social insurance program. Even though private pensions were meant to be instruments for granting individual citizens autonomy and choice over their retirement decisions. The paper adopted a qualitative methodological approach and the analysis of results shows that the design of the Ghanaian three-tier scheme has a number of risks and institutional flaws that could jeopardize the elderly's ability to maintain a standard of living. Therefore, it argues for the need to reform the new scheme by (a) establishing statutory pension benefit insurance, (b) decreasing the number of pension service providers, (c) limiting the amount of money each pension service provider can spend on administrative issues, and (d) reducing the amount of money each pension service provider can spend on non-profiting projects and other risky investments or gambling options

    Governing Councils and Development of Tertiary Education in Nigeria

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    This paper discussed challenges militated against development of governing councils of tertiary institutions in Nigeria. Secondary data were employed in the paper. The secondary data were collected from print and online publications. The paper concluded that political instability, poor knowledge of tertiary institutions management, poor capacity building programme, strike actions and, lack of adequate research on governing council activities are challenges that militated against development of governing council of tertiary institutions in Nigeria. The paper, hereby recommended that; Federal and State government should always isolate governing councils’ of tertiary institutions from dissolution whenever they think do that. Federal and State government should limit appointment of tertiary institutions governing council to only professionals in tertiary education management and administration. Governing Councils members of tertiary institutions should always be exposed to training and retraining programme on the affairs of tertiary institutions and on how to contribute to the development of the institutions. Government should address issues responsible for strike actions in the tertiary institutions. Tertiary institutions in Nigeria should research more on how to advance activities governing council to develop the tertiary institutions and specialized training institutions should be established to cater for the development of governing councils of tertiary institution

    The Role and Importance of Internet Banking in the Modern Banking System

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    This article discusses issues related to the role and importance of Internet banking in the modern banking system, discusses the concepts of subjects and objects of Internet banking and the principles of operation and creation of the system in modern banking conditions, the pros and cons of online banking

    OBLIGATIONS IN MANUFACTURING ENTERPRISES SPECIFIC TO INTERNAL AUDIT CHARACTERISTICS

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    This is it in the article work release in enterprises obligations internal audit to himself special from the features come came out without improvement according to Suggestions work developed

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