Suchergebnisse

The Arctic is saturated with nuclear facilities bringing both benefits for regional economic and social development and risks of nuclear and radiological accidents and concerns about radioactive wastes. There is every reason to expect the Arctic will remain a nuclearized region during the foreseeable future. This makes it important to direct attention to issues of nuclear safety and security in the region. We identify several clusters of these issues in the Arctic, including the challenges of potential nuclear accidents, the handling of spent nuclear fuel and radioactive waste, the cleanup of radiological contaminants, and concerns about nuclear security. An analysis of international conventions and voluntary codes of conduct shows that they are applicable to Arctic nuclear safety and security, but only in general terms. This suggests a need for an Arctic-specific agreement on nuclear and radiological safety, emergency preparedness and response, and cleanup of radiological contaminants. The outbreak of military hostilities in Ukraine in February 2022 has disrupted normal procedures for addressing issues of common concern in the Arctic. But the need for co-operation regarding matters like nuclear safety and security will not go away. Assuming it is possible to devise "necessary modalities" for restarting the work of the Arctic Council following the acute phase of the Ukraine crisis, an Arctic-specific agreement on nuclear safety and security could be developed under the auspices of the Arctic Council, which already has taken an interest in nuclear safety through the activities of its Working Group on Emergency Prevention, Preparedness and Response. Once such an agreement is in place, it will become important to consider the infrastructure needed to ensure that its provisions are implemented effectively.

The Arctic is saturated with nuclear facilities bringing both benefits for regional economic and social development and risks of nuclear and radiological accidents and concerns about radioactive wastes. There is every reason to expect the Arctic will remain a nuclearized region during the foreseeable future. This makes it important to direct attention to issues of nuclear safety and security in the region. We identify several clusters of these issues in the Arctic, including the challenges of potential nuclear accidents, the handling of spent nuclear fuel and radioactive waste, the cleanup of radiological contaminants, and concerns about nuclear security. An analysis of international conventions and voluntary codes of conduct shows that they are applicable to Arctic nuclear safety and security, but only in general terms. This suggests a need for an Arctic-specific agreement on nuclear and radiological safety, emergency preparedness and response, and cleanup of radiological contaminants. The outbreak of military hostilities in Ukraine in February 2022 has disrupted normal procedures for addressing issues of common concern in the Arctic. But the need for co-operation regarding matters like nuclear safety and security will not go away. Assuming it is possible to devise "necessary modalities" for restarting the work of the Arctic Council following the acute phase of the Ukraine crisis, an Arctic-specific agreement on nuclear safety and security could be developed under the auspices of the Arctic Council, which already has taken an interest in nuclear safety through the activities of its Working Group on Emergency Prevention, Preparedness and Response. Once such an agreement is in place, it will become important to consider the infrastructure needed to ensure that its provisions are implemented effectively.

The article is of interest to specialists of internal audit, internal and financial control, and heads (commanders) of structural subdivisions of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, military units, institutions and organizations in the systems, which directly organize internal control. The article substantiates the lack of preliminary coverage in the scientific works of the retrospective development of the system of internal audit and financial control. The scientific task of structuring existing information with the use of guidance documents and practical experience for the hierarchical construction of the transformation of approaches and views on the activities of structural units that monitored the effective management of state property and resources in the system of the Ministry of Defense and the Armed Forces of Ukraine was formulated. The article focuses on the delineation of internal control and internal audit. The necessity of implementation of internal control and its effectiveness is substantiated. The study analyzed the guidance documents that regulated the activities and the establishment of internal audit and internal control at the stages of its formation. The meeting covered the issues of transformation of financial control bodies in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, their main directions of activity and tasks were determined. Three stages of reforming financial and control bodies in the Ministry of Defense of Ukraine were identified, in which there were changes in approaches to the construction of the internal control and internal audit system.
The article presents a retrospective analysis of the evolution of views on the purpose and objectives stated in the relevant provisions of the financial control bodies of the Ministry of Defense of Ukraine during the period of Ukraine's independence from the standpoint of implementing the declared goals of Ukraine's integration into the international professional community. The introduction of internal audit as an independent activity is aimed at improvement of the control system, prevention of the facts of illegal, inefficient and inefficient use of budget funds, errors occurrence or other deficiencies in military units and budget institutions, improvement of internal control, and the adoption of sound management decisions in modern conditions.