More titles

• 

  AUDIT SAMPLING � A TOOL TO BALANCE AUDIT PRECISION AND COST

  The ongoing global economic crisis presents new challenges for the auditing profession, as audit clients are increasingly exposed to financial instability and a heightened risk of bankruptcy. In response, auditors must enhance their application of professional scepticism and ensure the collection of sufficient and appropriate audit evidence. A key ... The ongoing global economic crisis presents new challenges for the auditing profession, as audit clients are increasingly exposed to financial instability and a heightened risk of bankruptcy. In response, auditors must enhance their application of professional scepticism and ensure the collection of sufficient and appropriate audit evidence. A key approach to achieving this is using audit sampling � employing both statistical and non-statistical methods. When applied in a complementary manner, these techniques can significantly improve audit quality, reduce subjectivity in auditor judgment, and contribute to the formulation of more reliable and objective audit opinions.

• 

  EDUCATIONAL FUNDRAISING: CONCEPT, FACTORS AND ITS SOCIO-ECONOMIC PURPOSE

  There are effective tools in world practice that allow building systemic relations between business and education to accelerate the development of universities, ensuring high standards of the scientific and educational process. One of them is educational fundraising based on endowment funds. The modern endowment mechanism covers a system of ... There are effective tools in world practice that allow building systemic relations between business and education to accelerate the development of universities, ensuring high standards of the scientific and educational process. One of them is educational fundraising based on endowment funds. The modern endowment mechanism covers a system of actors: universities as producers of new knowledge; the business community as systemic "donors", university graduates as special benefactors, management companies as operators of increasing the target capital. The overall socio-economic effect of the endowment fund is concentrated in the mechanism of the relationship between the resource attraction model, the cause-and-effect relationships of charity, and relevant scientific and educational projects financed by the endowment. The development of educational fundraising mechanisms in general and endowment funding of universities in particular contributes to their innovative growth, scaling of knowledge and is a key factor in strengthening inter-sectoral social partnership. The purpose of this study is a theoretical and methodological analysis of the phenomenon of educational fundraising in modern conditions, including the identification of its conceptual basis, constituent essence, socio-economic purpose and factor specificity.

• 

  CONTEMPORARY DETERMINANTS OF CUSTOMER SERVICE IN THE INSURANCE SECTOR

  : Over the past decade, the insurance industry has undergone significant transformations driven by the rapid development of digital technologies and the evolving market behavior of consumers. Omnichannel service, CRM systems, and artificial intelligence are setting new standards for customer experience. Based on the conceptual framework of ... : Over the past decade, the insurance industry has undergone significant transformations driven by the rapid development of digital technologies and the evolving market behavior of consumers. Omnichannel service, CRM systems, and artificial intelligence are setting new standards for customer experience. Based on the conceptual framework of customer service in insurance, the present study provides a comparative analysis of approaches to its examination and an overview of the global and national determinants and conditions shaping its modern profile. The main objective is to systematize key trends, challenges, and opportunities for innovation as pathways to improving interaction between insurers and their clients. The emphasis is placed on the need to combine technological solutions with a personalized approach to meet the growing expectations of contemporary consumers.