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  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.

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  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.

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  ERADICATING CORRUPTION THROUGH E-GOVERNMENT

  Corruption is one of the most complex and enduring problems faced by modern societies, negatively affecting the functioning of governments, the economy and society as a whole. Corruption is not limited to financial irregularities, but extends to abuses of power, violation of laws and public interest, and poor provision of services to citizens. The ... Corruption is one of the most complex and enduring problems faced by modern societies, negatively affecting the functioning of governments, the economy and society as a whole. Corruption is not limited to financial irregularities, but extends to abuses of power, violation of laws and public interest, and poor provision of services to citizens. The consequences of corruption are many and include a decrease in citizens' trust in institutions, the worsening of social inequality, but also the delay in the development of societies. However, technological progress and the development of information and communication technologies (ICT) offer new possibilities to combat this scourge. In particular, the implementation of e-Government at government level aims to enhance transparency, improve the efficiency of public services and promote citizens' participation in the political process. Through e-government, state procedures become more transparent, documents and transactions are digitised, thus reducing the likelihood of corruption by making it easier for competent bodies and citizens to monitor and control. This creates a healthier and more reliable environment for the performance of public sector tasks and enhances intergovernmental credibility.