CC BY
42
ЭКОНОМИЧЕСКИЕ НАУКИ
UDC 334.02; 316.334.5; 504.75
Neda Nikolic Aleksandra Gajovic Vladan Paunovic
Faculty of Tehnical Sciences University of Kragujevac Cacak, Serbia
HUMAN RESOURCES OF LOCAL GOVERNMENTS AS MOTIVATORS OF PARTICIPATION OF BUSINESSES AND CITIZENS IN PROTECTING OF ENVIRONMENT
Abstract
This paper discusses the importance of human resources of local governments in the motivation of businesses and citizens in protecting the environment. The inability to absorb current problems caused by inadequate and incomplete arrangement of utilization of human resources of the local government of Lucani caused the redefining of strategic priorities of environmental protection. The motivational power of human resources of local governments expressed through interaction with the population and representatives of economic activities brings a numerous benefits for the environment. With the aim of animating businesses a system of rewarding is introduced via application of the Promethee method of ranking the companies with the largest contribution to the environmental protection at the level of Lucani's local government.
Keywords
Local government, environmental protection, cooperation, Promethee method, decision making, decision analysis.
0. Introduction
Environmental protection advances both locally and globally. The actuality of the ecological crisis leads to an increasingly more significant reflection on the prospects of revival of the planet and of reducing pollution through improvement of environmental management. The cause of pollution is indubitably human. Affecting nature by living and more importantly by activities carried out in organizations, manufacturing plants, man disrupts the natural balance of Planet Earth. As a current issue, environmental protection is applicable in all areas of public administration as well in local government and their cooperation with the population, the common goal being the quality of life and preservation of the environment in which humans reside.
Any form of community, local government or business organization is a form of complex socio-economic and technical-technological working unit which aims at insuring the well-being of all members of an interest group. To make the operation of such a system long-term, of high quality and effective, its significant portion must be of high quality and have competent human resources.
An organization consists of human resources interrelated in certain groups and could be defined more closely as "an interest system of interconnected psycholotiongical groups formed in order to achieve a particular goal" [1]. When this essential factor is met, the interaction, in this case between a local government and the environment, represented by the population and local enterprises located in its territory, can be achieved by cooperation of these three components. "Given that the organization is a significant part of social structure, it largely reflects the social climate and values of a particular social system it belongs to" [2]. Thus the local government as an organization also
reflects the social climate of a given locality. The correlation of local government with citizens is reflected in the continuous cooperation of citizens and local government representatives in which citizens expect the solution and encouragement by its employed representatives. However, the expectation of the local government is equally important. Cooperation, dialogue and observation of specified measures and obligations must exist. "The human resources engaged in such transactions must be competent and must continually work on their training. In contrast to the previous mode of economic development, sustainable development is development that respects the natural and social diversity, respects the environment using sustainable technologies; it is ethical and socially responsible" [3].
1. Human Resources and Current Challenges of Environmental Protection
As a basis for the solution to this problem one considers that some local governments in Serbia have departments that deal with ecology and environmental protection. Their contribution is evident, but with better organization and cooperation with other local governments the effect of the work would be more significant. An additional problem is reflected in the differences in the form of organizational structure, the size of local government and cultural distinctiveness that caused different approaches to environmental protection in Serbia. There is no unified approach to the problem of preserving the environment. Some local services do not have human resource departments or sectors of environmental protection. For this reason the approach and solution to these environmental challenges depend on unskilled and poorly motivated individuals. To implement the strategy of sustainable development of environment in Serbia it is necessary to create new business conditions, meaning maximum utilization and contribution of human resources in each local government. Success factors are rooted in the proper use of knowledge and innovation. Human resources represent a significant potential for development of local governments. The prediction of needs for human resources is the most important phase in the organization of work in any organization. "There is no standard which is directly focused on human risk management, but as shown, based on some existing, broadly applied standards (ISO 31000, ISO 27001) it is possible to approach solely on the creativity of the organization" [4]. Previous research has shown that there is a significant number of individuals with adequate professional background in environmental protection on the labor market [5]. The strategy of sustainable development of the local government of Lucani for the period until 2020 points to the fact that the environment of this area is largely preserved, but also to one of the main endangering factors being the inadequate treatment of waste and wastewater, the uncontrolled use of chemicals in farming etc. If not solved on time these problems could seriously jeopardize the health and lives the residents of this municipality. The cause of this increase is the amount of waste are not only households and the population, but to a large extent local enterprises causing high levels of chemical pollution. This implies the necessity of cooperation with businesses and finding motivation starters to engage business entities in the process of environmental protection. Acting supportively, the local government should introduce a system of rewarding of those business entities that made efforts in improving environmental protection. Whether it be the introduction of certified systems or innovative methods, it is necessary to establish criteria by which to measure individual contributions.
Projects of a "Bringing the local government closer to its citizens" variety financed by The Swiss Agency for Development and Cooperation can be used as a model of improving local government's relations with citizens and business entities. Service centers are a form of facilitating cooperation between local authorities, citizens and civic initiatives which have its representatives in the local government. With minimal financial input, this model of involving citizens and businesses in the preservation of the environment through interactions and professionals employed in the local government may significantly improve the environment. The transfer of knowledge is a source of great savings and improvement of human resources management as well as of environmental management. If a local government teaches its citizens and businesses how to handle the environment, rewarding their free will and hard effort, the benefit will be manifold. The local government of Lucani has two environmental associations registered in Lucani and Guca respectively, active in this field but, as stated in this Strategy, the activity of these
associations is insufficient. The lack of funding and low interest in the local population is considered to be the cause of this. It is exactly this situation that helps the proposal to solve the problem through the implementation of motivational techniques. The features required for persons employed in environmental protection are knowledge in this area and a problem-solving mind frame, and not the study of phenomena, high intelligence or hunger for creativity. Local governments need such people in their ranks that have a driving energy in addition to their expertise in the field of ecology, all in order to efficiently eliminate problems.
The process of Serbia's EU accession implies a set of standards and procedures that follow the path of integration. The standards are defined for each area, issue and individual. Directive 94/62 /EC of the European Union regulates the implementation of standards of EU member states in the field of environmental protection. When institutional mechanisms and capacities are being considered, the EU made some recommendations that clearly encourage local governments of higher capacities while promoting cooperation with local governments with weaker possibilities. It also states that it is necessary to increase the number of employees in these jobs and increase investment in their training and development. It is also very important to observe local customs and exploit them by adapting them to innovative methods with the aim of galvanizing citizens and businesses into effective participation. The creation of the Action Plan for Implementation of The National Program for Environmental Protection, a five-year development document of the Republic of Serbia which is grounded in the new Environmental Protection Law, represents a strategic umbrella document. The harmonization between the EU acquisition means not only harmonizing it on state levels, but also includes a horizontal and vertical alignment and the local government is an indispensable factor. Many IPA CBC projects are defined for the 2014-2020 period. But a large number of environmental projects were financed by the EU as there is still no possibility in Serbia of establishing a stable fund to finance the protection of the environmental. There is, therefore, no clearly defined model of financing such activities. Due to this, low-cost projects that seek solutions in willing human potential instead of financial resources are of an even greater importance.
2. Ranking Local Organizations of the Local Government of Lucani with the Largest Contribution To Environmental Protection
"A motive is a driving force - the force that moves and directs human activity" [6]. An award is a confirmation of certain achievements. To measure these achievements there should be a specific performance that is measured. The decision-making system on the holder of prizes also includes evaluation by clearly defined attributes. "More and more business problems related to different requirements and their relative importance occur. This fact affects business decision-making so that it requires a multi-criteria model for an objective selection of alternative solutions" [7]. When it comes to the environmental protection by local governments it should be noted that certain criteria are adapted to the specifics of local governments. One way of evaluating the contribution of business entities to their environment with a view to their ranking is the very multi-criteria decision-making.
A software package can be a significant tool for decision-making when presenting awards. "The development of methodology of multi-criteria decision-making has resulted in the formation of a large number of models and different approaches. Multi-criteria methods are used by many authors as the basis for different approaches to the formation of new models: an interactive aggregation-desegregation approach, visualization methods, a multiplecriteria decision analysis (MCDA) model based on multi-graded dominance relations, a method based on stochastic dominance degrees, and many others. PROMETHEE is one of the MCDA methods frequently applied in a wide range of multi-criteria decision-making processes" [8,9].
The application of Visual PROMETHEE to a specific example will be elaborated in the continuation of this
paper.
международный научный журнал «инновационная наука»
№12/2015
issn 2410-6070
Visual PROMETHEE Academic - engleski.vpg (saved)
File Edit Model Control PROMETHEE-GAIA GDSS GIS Custom Assistants Snapshots Options Help
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N <$> 3C ^ □ I ffl M V I £1 nil 5 i| ® Sft \K I OI m EJ i ® i # ©
0 0 0 0 0 0
# Scenariol The amount... Waste gener... Funds invest... Human reso... Contribution Cooperation ...
Unit t/god t/god din 5-point din 5-point
Cluster/Group ♦ ♦ ♦ ♦
Preferences
Min/Max max min max max max max
Weight 0,10 0,10 0,15 0,30 0,10 0,25
Preference Fn, Usual Usual Usual Usual Usual Usual
Thresholds absolute absolute absolute absolute absolute absolute
-Q: Indifference n/a n/a n/a n/a n/a n/a
-P: Preferenoe n/a n/a n/a n/a n/a n/a
-S: Gaussian n/a n/a n/a n/a n/a n/a
Statistics
Minimum 37,00 12,00 250,000,00 din 2,00 250.000,00 din 1,00
Maximum 54,00 23,00 500.000,00 din 5,00 500.000,00 din 5,00
Average 44,33 18,00 333,333,33 din 3,33 416.666,67 din 3,33
Standard Dev. 7,13 4,55 117,851,13 din 1,25 117.851,13 din 1,7D
Evaluations
0 Company 1 □ 54,00 12,00 250,000,00 din bad 500.000,00 din very good
0 Company 2 □ 37,00 19,00 500,000,00 din average 500.000,00 din good
0 Company 3 □ 42,00 23,00 250,000,00 din very good 250.000,00 din very bad
-
-
-
Figure 1- Initial data for Visual PROMETHEE analysis
The ranking is done on the basis of six criteria, the most important being: human resources is the level of knowledge, skills and experience of the employees, employee performance evaluation criterion, cooperation with the population, defining the organization's influence on public opinion, additional ecological education of preschool and school-age children, organized work on the recollection of recyclable materials and organized practice. In addition to the above criteria other criteria were also used, namely the amount of processed waste, waste generation, funds invested annually and their contribution. In keeping with their importance, a relative importance and a minimization/ maximization requirements are assigned to each criterion.
Regular preferential functions were used for all criteria. The final ranking was made on the basis of known data entered in tables for each of the three companies. The values for criteria of amount of processed waste and waste generation are expressed in tons per annum. The invested funds and contributions criteria are expressed in dinars, while the criteria of human resources and cooperation with the population used the scale of 1 to 5 points.
All the values once entered in the table by using the Visual PROMETHEE application and method give the following results or ranking of alternatives, in this case enterprises (Figure 2).
И
PROMETHEE Rankings
1.0 0.0
1 Company 1 Company 2 Phi- Company 3
Company 2 Company 1 1
Company 3
0,0 1.0
"^PROMETHEE Partial Ranking PROMETHEE II Complete Ranking /
Figure 2-A graphic display of the ranking of alternatives by using the Promethee method.
Figure 3- The Network Diagram
Figure 3 shows the ranking of alternatives in a network diagram using the Promethee I method After entering defined values the necessary calculations were also made using the application where the obtained input (Phi+), output (Phi-) and pure flow (Phi) values are shown in the following table (Figure 4)
Figure 4-Tabulation of ranked alternatives applying the Promethee I method
The Promethee II method was applied using the value of pure flow (Figure 5) to obtain a graphical representation of alternatives ranked according to a selected criterion.
И PROMETHEE Rankings
+1,0
°'1250 0,1000 Preduzece 2 0.0 Preduzece 1
-0,2250 Preduzece 3
-1.0
\PROMETHEE I Partial Ranking ^PROMETHEE II Complete Ranking f
Figure 5- Graphical representation of the ranking of alternatives by use of Promethee II method
The selected criteria functions should be sufficiently specific and have their values indicate how efficient the system is and what the effects of using different criteria and techniques are [7]. Based on initial data and by using Promethee methods in the Visual PROMETHEE application we come to a complete order of considered alternatives (companies). We conclude that Company no.1 has advantage over other companies; the next ranking company is Company no.2, while Company no.3 proved to be the worst solution. 3. Conclusion
Man and nature exist in an inextricable bond. Their interdependence is the key to their survival. An active role of a local government as a located point of action of each individual is essential in creating specific motivational instruments in improving the environment. Environmental protection becomes increasingly costly to business entities, and this affects their decisions on quantities and prices of products and services. External economic effects of the devastation of the environment are felt in both production and consumption to an extreme. For this reason, business entities are significant participants in the sustainable development of the environment. The local government is the party that need influence business entities as their counterparts, motivating them towards improving the environment along with a prize as a kind of compensation. Coercive measures such as government interventions through legislative measures prove unpopular. Motivation is based on voluntary activities, with minimal costs and by promoting progress through human resources as highly intellectual beings whose potential can correct the set habits that caused the existing drawbacks. References:
1. Adelsberger Z., Nadj I., Buntak K., „Risk management as the basis for human resources safety management", CDQM, Volume 15, Number 2, 2012, pp. 29-40.
2. Bjekic D. Communicology, Faculty of Technical Sciences, Cacak, 2009.
3. Crutchfield D., Ballachey R.S., Krech E.L. Individual in Society: A Textbook of Social Psychology, Belgrade, 1978.
4. Lazarevic V., Zizovi M., The Promethee Method with Linear Preferential functions, Symorg Faculty of Organizational Sciences. Belgrade, 2008.
5. Mihajlovic D., Ristic S. Team Work and Work Absenteeism, page 23, Belgrade, 2005.
6. Nikolic N., Gajovic A. Developing Capabilities and Restrictions of Human Resorces Management in Environmental Protection in Local Governments of Morava District //The collection of report The 8th Mreza
Scientific Conference 2015, Scientific Conference With International Participation, University of Singidunum, Faculty of Business Valjevo, pages 273-279.
7. Radojicic M., Vesic J. An Approach to Modeling and Reporting Preferences in Multicriteria Optimization.
8. Radojicic M., Zizovic M., Nesic Z., Vesic Vasovic J., Modified approach to PROMETHEE for multi-criteria decision-making. // Maejo International Journal of Science and Technology, 2013, Vol. 7., No. 3. pp. 408-421
9. Varicak I., Petracic M., Wasserbauer B. The role of Education and Environmental Awareness on Socially Responsible Strategies in Karlovac City Leading Companies. // CDQM, Volume 15, Number 2, 2012, pp. 73-83.
© Nikolic N., Gajovic A., Paunovic V., 2015
УДК 336.61
А.С. Петренко, к.э.н, доцент кафедры ЭиФМ А.С. Авакян, студент факультета ЭУБ Кубанский государственный технологический университет г. Краснодар, Российская Федерация
ПРАВОВОЕ РЕГУЛИРОВАНИЕ АУДИТОРСКОЙ ДЕЯТЕЛЬНОСТИ
Аннотация
В данной работе проведен анализ федерального закона «Об аудиторской деятельности». Выявлены проблемы правового регулирования в данной сфере и предложены пути их разрешения.
Ключевые слова
Аудит, аудиторская деятельность, аттестация, сопутствующие аудиту услуги.
Появление аудита в его современном значении связывают с принятием в Англии в 1862 году Закона «Об обязательном аудите». Появление данного института обусловлено экономическими преобразованиями, происходящими в странах Европы, активизацией деятельности акционерных обществ, мошенничеством. Независимые аудиторские организации появились в России только в 1987 году, так как до этого контрольно-ревизионными функциями обладало исключительно государство. Это привело к тому, что правовая основа данного института в России недостаточно развита. Нормативное регулирование деятельности аудиторских организаций не осуществлялось до 1993г, пока не был принят Указ Президента РФ от 22.12.1993 года .№2263 «Об аудиторской деятельности» вместе с которым устанавливались временные правила аудиторской деятельности, который утратил свою силу. Второй попыткой придания данной деятельности правового характера было принятие ФЗ от 7.08.2001г. №119-ФЗ «Об аудиторской деятельности», который в свою очередь утратил силу с принятием нового специального нормативно-правового акта, регулирующего общественные отношения, связанные с осуществлением аудиторской деятельности: федеральный закон «Об аудиторской деятельности» № 307-Ф3 был принят 30 декабря 2008 года и вступил в силу частично с 1 января 2009 года, полностью с 1 января 2011 года. [2]
Федеральный закон определяет аудиторскую деятельность как деятельность по проведению аудита и оказанию сопутствующих аудиту услуг, осуществляемая аудиторскими организациями, индивидуальными аудиторами, а аудит как независимую проверку бухгалтерской (финансовой) отчетности аудируемого лица в целях выражения мнения о достоверности такой отчетности. Также раскрывается содержание «сопутствующих аудиту услуг», к ним относят:
- постановку, восстановление и ведение бухгалтерского учета, составление бухгалтерской (финансовой) отчетности, бухгалтерское консультирование;
- налоговое консультирование, постановку, восстановление и ведение налогового учета, составление
