{"id":222,"date":"2026-06-06T13:07:07","date_gmt":"2026-06-06T10:07:07","guid":{"rendered":"https:\/\/projects.snau.edu.ua\/eutrust\/?page_id=222"},"modified":"2026-06-06T13:07:09","modified_gmt":"2026-06-06T10:07:09","slug":"research-insight-4","status":"publish","type":"page","link":"https:\/\/projects.snau.edu.ua\/eutrust\/platforma-znan\/research-insight-4\/","title":{"rendered":"Research Insight #4"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">Research Insight #4<\/h1>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/projects.snau.edu.ua\/eutrust\/wp-content\/uploads\/sites\/8\/2026\/06\/reseasrch-insights-4_page-0001-1024x576.jpg\" alt=\"\" class=\"wp-image-223\" srcset=\"https:\/\/projects.snau.edu.ua\/eutrust\/wp-content\/uploads\/sites\/8\/2026\/06\/reseasrch-insights-4_page-0001-1024x576.jpg 1024w, https:\/\/projects.snau.edu.ua\/eutrust\/wp-content\/uploads\/sites\/8\/2026\/06\/reseasrch-insights-4_page-0001-300x169.jpg 300w, https:\/\/projects.snau.edu.ua\/eutrust\/wp-content\/uploads\/sites\/8\/2026\/06\/reseasrch-insights-4_page-0001-768x432.jpg 768w, https:\/\/projects.snau.edu.ua\/eutrust\/wp-content\/uploads\/sites\/8\/2026\/06\/reseasrch-insights-4_page-0001.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83c\uddec\ud83c\udde7 ENGLISH VERSION<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Digital Transformation in Public Sector Accounting and Auditing: Cure, Patch, or New Risk?<\/h3>\n\n\n\n<p><strong>Based on:<\/strong> Span\u00f2, R., Kuruppu, S., Gomes, D., &amp; Iacuzzi, S. (2026). <em>Digital transformations in public sector accounting, auditing and accountability: Palliative or panacea?<\/em> Journal of Public Budgeting, Accounting &amp; Financial Management, 38(1), 1\u201316. <a href=\"https:\/\/doi.org\/10.1108\/JPBAFM-11-2025-0334\">https:\/\/doi.org\/10.1108\/JPBAFM-11-2025-0334<\/a><\/p>\n\n\n\n<p><strong>Journal:<\/strong> Journal of Public Budgeting, Accounting &amp; Financial Management<br><strong>Volume \/ Issue:<\/strong> 38(1), 1\u201316<br><strong>Publication date:<\/strong> January 23, 2026<br><strong>Special Issue:<\/strong> Digital transformations in public sector accounting, auditing and accountability<\/p>\n\n\n\n<p>This article introduces a Special Issue on digital transformation in public sector accounting, auditing, and accountability. Its central question is deliberately sharp: does digitalisation offer a real solution to long-standing governance problems, or does it merely provide a temporary technological patch?<\/p>\n\n\n\n<p>The authors frame this as a choice between digitalisation as a <strong>palliative<\/strong> and digitalisation as a <strong>panacea<\/strong>. A palliative can reduce symptoms, such as inefficiency, slow reporting, fragmented data, or weak monitoring. A panacea would go further: it would create sustainable improvements in accountability, transparency, public value, and democratic governance.<\/p>\n\n\n\n<p>The article\u2019s conclusion is cautious. Digital transformation is neither automatically good nor automatically harmful. Its effects depend on institutional readiness, governance capacity, ethical safeguards, system integration, and the ability of public institutions to redesign accountability rather than simply digitise old routines.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Research Design and Scope<\/h3>\n\n\n\n<p>The article synthesises 11 empirical and comparative studies from different national and institutional contexts. These studies examine how digital technologies affect public sector accounting, auditing, and accountability.<\/p>\n\n\n\n<p>The Special Issue is organised around five major themes:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>impacts on public service delivery and public values;<\/li>\n\n\n\n<li>drivers of digital adoption and implementation;<\/li>\n\n\n\n<li>ethical, social, and governance challenges;<\/li>\n\n\n\n<li>integration and interoperability with existing systems;<\/li>\n\n\n\n<li>citizen engagement and democracy.<\/li>\n<\/ol>\n\n\n\n<p>This broad design makes the article useful because it does not reduce digitalisation to a technical issue. It treats digital transformation as an institutional and political process.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What the Evidence Shows<\/h3>\n\n\n\n<p>The findings are mixed and this is exactly the value of the article.<\/p>\n\n\n\n<p>Digital tools can improve public sector accounting and auditing by increasing data availability, speeding up reporting, supporting real-time monitoring, and strengthening administrative coordination. In this sense, digitalisation can improve transparency and support better public management.<\/p>\n\n\n\n<p>But the article is blunt about the limits. Digitalisation can also destabilise traditional accountability systems. When public decisions become mediated by platforms, algorithms, dashboards, automated systems, or fragmented digital infrastructures, accountability becomes harder to trace. It may become unclear who is responsible: the public official, the software provider, the platform owner, the algorithm designer, or the institution using the system.<\/p>\n\n\n\n<p>The Special Issue also identifies major gaps in current research. The most serious silences concern ethics, democracy, platformisation, and digital twins. This matters because public sector digitalisation is not just about efficiency. It changes who controls information, who interprets data, and who can challenge decisions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">The Core Finding: Technology Does Not Create Accountability by Itself<\/h3>\n\n\n\n<p>The article\u2019s main contribution is its refusal to treat technology as a neutral solution.<\/p>\n\n\n\n<p>Digitalisation can support accountability only when it is embedded in strong governance arrangements. Without clear rules, ethical standards, auditability, transparency of algorithms, and citizen-facing accountability mechanisms, digital tools may produce the appearance of control without real democratic oversight.<\/p>\n\n\n\n<p>The strongest message is this: digitising accounting and auditing systems does not automatically improve public trust. In weak institutional settings, digital transformation can simply make old problems faster, less visible, and harder to contest.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Relevance for EU-TRUST<\/h3>\n\n\n\n<p>For the EU-TRUST project, this article is directly relevant because it expands the discussion of audit, accountability, and public trust into the digital governance domain.<\/p>\n\n\n\n<p>Ukraine\u2019s alignment with EU standards in audit and financial governance cannot be limited to formal rules on auditor independence, rotation, and non-audit services. It must also address how digital tools are used in public financial control, audit documentation, procurement monitoring, risk assessment, and public reporting.<\/p>\n\n\n\n<p>The Ukrainian context makes this especially important. Digitalisation can strengthen transparency and anti-corruption capacity. But if digital systems are introduced without proper audit trails, data governance, cybersecurity, ethical review, and public accountability, they may create new risks instead of solving old ones.<\/p>\n\n\n\n<p>The lesson for EU-TRUST is clear: digital transformation should be treated as an accountability reform, not as an IT upgrade. Technology can support trust only when institutions remain responsible, decisions remain explainable, and citizens can still question how public money is managed.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83c\uddfa\ud83c\udde6 \u0423\u041a\u0420\u0410\u0407\u041d\u0421\u042c\u041a\u0410 \u0412\u0415\u0420\u0421\u0406\u042f<\/h2>\n\n\n\n<h1 class=\"wp-block-heading\">\u0414\u043e\u0441\u043b\u0456\u0434\u043d\u0438\u0446\u044c\u043a\u0438\u0439 \u0456\u043d\u0441\u0430\u0439\u0442 #4<\/h1>\n\n\n\n<h2 class=\"wp-block-heading\">\u0426\u0438\u0444\u0440\u043e\u0432\u0430 \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u0432 \u043e\u0431\u043b\u0456\u043a\u0443 \u0439 \u0430\u0443\u0434\u0438\u0442\u0456 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u0433\u043e \u0441\u0435\u043a\u0442\u043e\u0440\u0443: \u043b\u0456\u043a\u0438, \u0442\u0438\u043c\u0447\u0430\u0441\u043e\u0432\u0430 \u043b\u0430\u0442\u043a\u0430 \u0447\u0438 \u043d\u043e\u0432\u0438\u0439 \u0440\u0438\u0437\u0438\u043a?<\/h2>\n\n\n\n<p><strong>\u041d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456:<\/strong> Span\u00f2, R., Kuruppu, S., Gomes, D., &amp; Iacuzzi, S. (2026). <em>Digital transformations in public sector accounting, auditing and accountability: Palliative or panacea?<\/em> Journal of Public Budgeting, Accounting &amp; Financial Management, 38(1), 1\u201316. <a href=\"https:\/\/doi.org\/10.1108\/JPBAFM-11-2025-0334\">https:\/\/doi.org\/10.1108\/JPBAFM-11-2025-0334<\/a><\/p>\n\n\n\n<p><strong>\u0416\u0443\u0440\u043d\u0430\u043b:<\/strong> Journal of Public Budgeting, Accounting &amp; Financial Management<br><strong>\u0422\u043e\u043c \/ \u0432\u0438\u043f\u0443\u0441\u043a:<\/strong> 38(1), 1\u201316<br><strong>\u0414\u0430\u0442\u0430 \u043f\u0443\u0431\u043b\u0456\u043a\u0430\u0446\u0456\u0457:<\/strong> 23 \u0441\u0456\u0447\u043d\u044f 2026 \u0440\u043e\u043a\u0443<br><strong>\u0421\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u0439 \u0432\u0438\u043f\u0443\u0441\u043a:<\/strong> Digital transformations in public sector accounting, auditing and accountability<\/p>\n\n\n\n<p>\u0426\u044f \u0441\u0442\u0430\u0442\u0442\u044f \u0432\u0456\u0434\u043a\u0440\u0438\u0432\u0430\u0454 \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u0439 \u0432\u0438\u043f\u0443\u0441\u043a, \u043f\u0440\u0438\u0441\u0432\u044f\u0447\u0435\u043d\u0438\u0439 \u0446\u0438\u0444\u0440\u043e\u0432\u0456\u0439 \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0432 \u043e\u0431\u043b\u0456\u043a\u0443, \u0430\u0443\u0434\u0438\u0442\u0456 \u0442\u0430 \u043f\u0456\u0434\u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u0433\u043e \u0441\u0435\u043a\u0442\u043e\u0440\u0443. \u0407\u0457 \u0446\u0435\u043d\u0442\u0440\u0430\u043b\u044c\u043d\u0435 \u043f\u0438\u0442\u0430\u043d\u043d\u044f \u0441\u0444\u043e\u0440\u043c\u0443\u043b\u044c\u043e\u0432\u0430\u043d\u0435 \u0434\u0443\u0436\u0435 \u0442\u043e\u0447\u043d\u043e: \u0447\u0438 \u0454 \u0446\u0438\u0444\u0440\u043e\u0432\u0456\u0437\u0430\u0446\u0456\u044f \u0440\u0435\u0430\u043b\u044c\u043d\u0438\u043c \u0432\u0438\u0440\u0456\u0448\u0435\u043d\u043d\u044f\u043c \u0434\u0430\u0432\u043d\u0456\u0445 \u043f\u0440\u043e\u0431\u043b\u0435\u043c \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u0433\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f, \u0447\u0438 \u0432\u043e\u043d\u0430 \u043b\u0438\u0448\u0435 \u0442\u0438\u043c\u0447\u0430\u0441\u043e\u0432\u043e \u043c\u0430\u0441\u043a\u0443\u0454 \u0441\u0438\u0441\u0442\u0435\u043c\u043d\u0456 \u0441\u043b\u0430\u0431\u043a\u043e\u0441\u0442\u0456?<\/p>\n\n\n\n<p>\u0410\u0432\u0442\u043e\u0440\u0438 \u0440\u043e\u0437\u0433\u043b\u044f\u0434\u0430\u044e\u0442\u044c \u0446\u0438\u0444\u0440\u043e\u0432\u0456\u0437\u0430\u0446\u0456\u044e \u0443 \u0434\u0432\u043e\u0445 \u0432\u0438\u043c\u0456\u0440\u0430\u0445: \u044f\u043a <strong>\u043f\u0430\u043b\u0456\u0430\u0442\u0438\u0432<\/strong> \u0456 \u044f\u043a <strong>\u043f\u0430\u043d\u0430\u0446\u0435\u044e<\/strong>. \u041f\u0430\u043b\u0456\u0430\u0442\u0438\u0432 \u043c\u043e\u0436\u0435 \u0437\u043c\u0435\u043d\u0448\u0438\u0442\u0438 \u0441\u0438\u043c\u043f\u0442\u043e\u043c\u0438: \u043d\u0435\u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0456\u0441\u0442\u044c, \u043f\u043e\u0432\u0456\u043b\u044c\u043d\u0443 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c, \u0444\u0440\u0430\u0433\u043c\u0435\u043d\u0442\u043e\u0432\u0430\u043d\u0456 \u0434\u0430\u043d\u0456, \u0441\u043b\u0430\u0431\u043a\u0438\u0439 \u043c\u043e\u043d\u0456\u0442\u043e\u0440\u0438\u043d\u0433. \u041f\u0430\u043d\u0430\u0446\u0435\u044f \u043e\u0437\u043d\u0430\u0447\u0430\u043b\u0430 \u0431 \u0437\u043d\u0430\u0447\u043d\u043e \u0431\u0456\u043b\u044c\u0448\u0435: \u0441\u0442\u0430\u043b\u0435 \u043f\u043e\u043a\u0440\u0430\u0449\u0435\u043d\u043d\u044f \u043f\u0456\u0434\u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456, \u043f\u0440\u043e\u0437\u043e\u0440\u043e\u0441\u0442\u0456, \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u043d\u043e\u0457 \u0446\u0456\u043d\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u0434\u0435\u043c\u043e\u043a\u0440\u0430\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u0432\u0440\u044f\u0434\u0443\u0432\u0430\u043d\u043d\u044f.<\/p>\n\n\n\n<p>\u0412\u0438\u0441\u043d\u043e\u0432\u043e\u043a \u0430\u0432\u0442\u043e\u0440\u0456\u0432 \u043e\u0431\u0435\u0440\u0435\u0436\u043d\u0438\u0439. \u0426\u0438\u0444\u0440\u043e\u0432\u0430 \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u043d\u0435 \u0454 \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u043d\u043e \u043f\u043e\u0437\u0438\u0442\u0438\u0432\u043d\u043e\u044e \u0430\u0431\u043e \u043d\u0435\u0433\u0430\u0442\u0438\u0432\u043d\u043e\u044e. \u0407\u0457 \u0435\u0444\u0435\u043a\u0442 \u0437\u0430\u043b\u0435\u0436\u0438\u0442\u044c \u0432\u0456\u0434 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0456\u0439\u043d\u043e\u0457 \u0433\u043e\u0442\u043e\u0432\u043d\u043e\u0441\u0442\u0456, \u044f\u043a\u043e\u0441\u0442\u0456 \u0432\u0440\u044f\u0434\u0443\u0432\u0430\u043d\u043d\u044f, \u0435\u0442\u0438\u0447\u043d\u0438\u0445 \u0437\u0430\u043f\u043e\u0431\u0456\u0436\u043d\u0438\u043a\u0456\u0432, \u0456\u043d\u0442\u0435\u0433\u0440\u0430\u0446\u0456\u0457 \u0441\u0438\u0441\u0442\u0435\u043c \u0456 \u0437\u0434\u0430\u0442\u043d\u043e\u0441\u0442\u0456 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u0438\u0445 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0456\u0439 \u043f\u0435\u0440\u0435\u043e\u0441\u043c\u0438\u0441\u043b\u0438\u0442\u0438 \u043f\u0456\u0434\u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c, \u0430 \u043d\u0435 \u043f\u0440\u043e\u0441\u0442\u043e \u043f\u0435\u0440\u0435\u043d\u0435\u0441\u0442\u0438 \u0441\u0442\u0430\u0440\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438 \u0432 \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0439 \u0444\u043e\u0440\u043c\u0430\u0442.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u041c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0456\u044f \u0442\u0430 \u0444\u043e\u043a\u0443\u0441 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f<\/h3>\n\n\n\n<p>\u0421\u0442\u0430\u0442\u0442\u044f \u0443\u0437\u0430\u0433\u0430\u043b\u044c\u043d\u044e\u0454 11 \u0435\u043c\u043f\u0456\u0440\u0438\u0447\u043d\u0438\u0445 \u0456 \u043f\u043e\u0440\u0456\u0432\u043d\u044f\u043b\u044c\u043d\u0438\u0445 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u044c \u0456\u0437 \u0440\u0456\u0437\u043d\u0438\u0445 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0445 \u0442\u0430 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0456\u0439\u043d\u0438\u0445 \u043a\u043e\u043d\u0442\u0435\u043a\u0441\u0442\u0456\u0432. \u0412\u043e\u043d\u0438 \u0430\u043d\u0430\u043b\u0456\u0437\u0443\u044e\u0442\u044c, \u044f\u043a \u0446\u0438\u0444\u0440\u043e\u0432\u0456 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0457 \u0432\u043f\u043b\u0438\u0432\u0430\u044e\u0442\u044c \u043d\u0430 \u043e\u0431\u043b\u0456\u043a, \u0430\u0443\u0434\u0438\u0442 \u0456 \u043f\u0456\u0434\u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0443 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u043c\u0443 \u0441\u0435\u043a\u0442\u043e\u0440\u0456.<\/p>\n\n\n\n<p>\u0421\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u0439 \u0432\u0438\u043f\u0443\u0441\u043a \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u043e\u0432\u0430\u043d\u043e \u043d\u0430\u0432\u043a\u043e\u043b\u043e \u043f\u2019\u044f\u0442\u0438 \u043a\u043b\u044e\u0447\u043e\u0432\u0438\u0445 \u0442\u0435\u043c:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>\u0432\u043f\u043b\u0438\u0432 \u043d\u0430 \u043d\u0430\u0434\u0430\u043d\u043d\u044f \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u0438\u0445 \u043f\u043e\u0441\u043b\u0443\u0433 \u0456 \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u043d\u0456 \u0446\u0456\u043d\u043d\u043e\u0441\u0442\u0456;<\/li>\n\n\n\n<li>\u0447\u0438\u043d\u043d\u0438\u043a\u0438 \u0432\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0445 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0439;<\/li>\n\n\n\n<li>\u0435\u0442\u0438\u0447\u043d\u0456, \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0456 \u0442\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u0456 \u0432\u0438\u043a\u043b\u0438\u043a\u0438;<\/li>\n\n\n\n<li>\u0456\u043d\u0442\u0435\u0433\u0440\u0430\u0446\u0456\u044f \u0442\u0430 \u0441\u0443\u043c\u0456\u0441\u043d\u0456\u0441\u0442\u044c \u0456\u0437 \u043d\u0430\u044f\u0432\u043d\u0438\u043c\u0438 \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u043c\u0438;<\/li>\n\n\n\n<li>\u0437\u0430\u043b\u0443\u0447\u0435\u043d\u043d\u044f \u0433\u0440\u043e\u043c\u0430\u0434\u044f\u043d \u0456 \u0434\u0435\u043c\u043e\u043a\u0440\u0430\u0442\u0456\u044f.<\/li>\n<\/ol>\n\n\n\n<p>\u0422\u0430\u043a\u0438\u0439 \u043f\u0456\u0434\u0445\u0456\u0434 \u0454 \u0441\u0438\u043b\u044c\u043d\u0438\u043c, \u0431\u043e \u043d\u0435 \u0437\u0432\u043e\u0434\u0438\u0442\u044c \u0446\u0438\u0444\u0440\u043e\u0432\u0456\u0437\u0430\u0446\u0456\u044e \u0434\u043e \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u043e\u0433\u043e \u043f\u0438\u0442\u0430\u043d\u043d\u044f. \u0410\u0432\u0442\u043e\u0440\u0438 \u0440\u043e\u0437\u0433\u043b\u044f\u0434\u0430\u044e\u0442\u044c \u0446\u0438\u0444\u0440\u043e\u0432\u0443 \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e \u044f\u043a \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0456\u0439\u043d\u0438\u0439 \u0456 \u043f\u043e\u043b\u0456\u0442\u0438\u0447\u043d\u0438\u0439 \u043f\u0440\u043e\u0446\u0435\u0441.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0429\u043e \u043f\u043e\u043a\u0430\u0437\u0443\u044e\u0442\u044c \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438<\/h3>\n\n\n\n<p>\u0420\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438 \u043d\u0435\u043e\u0434\u043d\u043e\u0437\u043d\u0430\u0447\u043d\u0456, \u0456 \u0441\u0430\u043c\u0435 \u0432 \u0446\u044c\u043e\u043c\u0443 \u0446\u0456\u043d\u043d\u0456\u0441\u0442\u044c \u0441\u0442\u0430\u0442\u0442\u0456.<\/p>\n\n\n\n<p>\u0426\u0438\u0444\u0440\u043e\u0432\u0456 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0438 \u043c\u043e\u0436\u0443\u0442\u044c \u043f\u043e\u043a\u0440\u0430\u0449\u0443\u0432\u0430\u0442\u0438 \u043e\u0431\u043b\u0456\u043a \u0456 \u0430\u0443\u0434\u0438\u0442 \u0443 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u043c\u0443 \u0441\u0435\u043a\u0442\u043e\u0440\u0456: \u0437\u0431\u0456\u043b\u044c\u0448\u0443\u0432\u0430\u0442\u0438 \u0434\u043e\u0441\u0442\u0443\u043f\u043d\u0456\u0441\u0442\u044c \u0434\u0430\u043d\u0438\u0445, \u043f\u0440\u0438\u0448\u0432\u0438\u0434\u0448\u0443\u0432\u0430\u0442\u0438 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c, \u043f\u0456\u0434\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0442\u0438 \u043c\u043e\u043d\u0456\u0442\u043e\u0440\u0438\u043d\u0433 \u0443 \u0440\u0435\u0430\u043b\u044c\u043d\u043e\u043c\u0443 \u0447\u0430\u0441\u0456 \u0442\u0430 \u043f\u043e\u0441\u0438\u043b\u044e\u0432\u0430\u0442\u0438 \u043a\u043e\u043e\u0440\u0434\u0438\u043d\u0430\u0446\u0456\u044e \u0430\u0434\u043c\u0456\u043d\u0456\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u0445 \u043f\u0440\u043e\u0446\u0435\u0441\u0456\u0432. \u0423 \u0446\u044c\u043e\u043c\u0443 \u0441\u0435\u043d\u0441\u0456 \u0446\u0438\u0444\u0440\u043e\u0432\u0456\u0437\u0430\u0446\u0456\u044f \u043c\u043e\u0436\u0435 \u043f\u0456\u0434\u0432\u0438\u0449\u0443\u0432\u0430\u0442\u0438 \u043f\u0440\u043e\u0437\u043e\u0440\u0456\u0441\u0442\u044c \u0456 \u044f\u043a\u0456\u0441\u0442\u044c \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u0433\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f.<\/p>\n\n\n\n<p>\u0410\u043b\u0435 \u0430\u0432\u0442\u043e\u0440\u0438 \u043f\u0440\u044f\u043c\u043e \u043f\u043e\u043a\u0430\u0437\u0443\u044e\u0442\u044c \u0456 \u043c\u0435\u0436\u0456 \u0442\u0430\u043a\u043e\u0433\u043e \u043e\u043f\u0442\u0438\u043c\u0456\u0437\u043c\u0443. \u0426\u0438\u0444\u0440\u043e\u0432\u0456\u0437\u0430\u0446\u0456\u044f \u043c\u043e\u0436\u0435 \u0434\u0435\u0441\u0442\u0430\u0431\u0456\u043b\u0456\u0437\u0443\u0432\u0430\u0442\u0438 \u0442\u0440\u0430\u0434\u0438\u0446\u0456\u0439\u043d\u0456 \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c\u0438 \u043f\u0456\u0434\u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456. \u041a\u043e\u043b\u0438 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u0456 \u0440\u0456\u0448\u0435\u043d\u043d\u044f \u043f\u0440\u043e\u0445\u043e\u0434\u044f\u0442\u044c \u0447\u0435\u0440\u0435\u0437 \u043f\u043b\u0430\u0442\u0444\u043e\u0440\u043c\u0438, \u0430\u043b\u0433\u043e\u0440\u0438\u0442\u043c\u0438, \u0434\u0430\u0448\u0431\u043e\u0440\u0434\u0438, \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u043e\u0432\u0430\u043d\u0456 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0430\u0431\u043e \u0444\u0440\u0430\u0433\u043c\u0435\u043d\u0442\u043e\u0432\u0430\u043d\u0443 \u0446\u0438\u0444\u0440\u043e\u0432\u0443 \u0456\u043d\u0444\u0440\u0430\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0443, \u0441\u0442\u0430\u0454 \u0441\u043a\u043b\u0430\u0434\u043d\u0456\u0448\u0435 \u0432\u0438\u0437\u043d\u0430\u0447\u0438\u0442\u0438, \u0445\u0442\u043e \u0441\u0430\u043c\u0435 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u0454 \u0437\u0430 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442: \u043f\u043e\u0441\u0430\u0434\u043e\u0432\u0430 \u043e\u0441\u043e\u0431\u0430, \u043f\u043e\u0441\u0442\u0430\u0447\u0430\u043b\u044c\u043d\u0438\u043a \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043d\u043e\u0433\u043e \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f, \u0432\u043b\u0430\u0441\u043d\u0438\u043a \u043f\u043b\u0430\u0442\u0444\u043e\u0440\u043c\u0438, \u0440\u043e\u0437\u0440\u043e\u0431\u043d\u0438\u043a \u0430\u043b\u0433\u043e\u0440\u0438\u0442\u043c\u0443 \u0447\u0438 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0456\u044f, \u044f\u043a\u0430 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0454 \u0441\u0438\u0441\u0442\u0435\u043c\u0443.<\/p>\n\n\n\n<p>\u0421\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u0439 \u0432\u0438\u043f\u0443\u0441\u043a \u0442\u0430\u043a\u043e\u0436 \u0432\u0438\u044f\u0432\u043b\u044f\u0454 \u0441\u0443\u0442\u0442\u0454\u0432\u0456 \u043f\u0440\u043e\u0433\u0430\u043b\u0438\u043d\u0438 \u0432 \u043d\u0430\u044f\u0432\u043d\u0438\u0445 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f\u0445. \u041d\u0430\u0439\u0441\u0435\u0440\u0439\u043e\u0437\u043d\u0456\u0448\u0456 \u0437 \u043d\u0438\u0445 \u0441\u0442\u043e\u0441\u0443\u044e\u0442\u044c\u0441\u044f \u0435\u0442\u0438\u043a\u0438, \u0434\u0435\u043c\u043e\u043a\u0440\u0430\u0442\u0456\u0457, \u043f\u043b\u0430\u0442\u0444\u043e\u0440\u043c\u0456\u0437\u0430\u0446\u0456\u0457 \u0442\u0430 \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0445 \u0434\u0432\u0456\u0439\u043d\u0438\u043a\u0456\u0432. \u0426\u0435 \u0432\u0430\u0436\u043b\u0438\u0432\u043e, \u0431\u043e \u0446\u0438\u0444\u0440\u043e\u0432\u0456\u0437\u0430\u0446\u0456\u044f \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u0433\u043e \u0441\u0435\u043a\u0442\u043e\u0440\u0443 \u0441\u0442\u043e\u0441\u0443\u0454\u0442\u044c\u0441\u044f \u043d\u0435 \u043b\u0438\u0448\u0435 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456. \u0412\u043e\u043d\u0430 \u0437\u043c\u0456\u043d\u044e\u0454 \u0442\u0435, \u0445\u0442\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e\u0454 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e, \u0445\u0442\u043e \u0456\u043d\u0442\u0435\u0440\u043f\u0440\u0435\u0442\u0443\u0454 \u0434\u0430\u043d\u0456 \u0442\u0430 \u0445\u0442\u043e \u043c\u043e\u0436\u0435 \u043e\u0441\u043a\u0430\u0440\u0436\u0443\u0432\u0430\u0442\u0438 \u0440\u0456\u0448\u0435\u043d\u043d\u044f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u041a\u043b\u044e\u0447\u043e\u0432\u0438\u0439 \u0432\u0438\u0441\u043d\u043e\u0432\u043e\u043a: \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u044f \u0441\u0430\u043c\u0430 \u043f\u043e \u0441\u043e\u0431\u0456 \u043d\u0435 \u0441\u0442\u0432\u043e\u0440\u044e\u0454 \u043f\u0456\u0434\u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456<\/h3>\n\n\n\n<p>\u0413\u043e\u043b\u043e\u0432\u043d\u0438\u0439 \u0432\u043d\u0435\u0441\u043e\u043a \u0441\u0442\u0430\u0442\u0442\u0456 \u043f\u043e\u043b\u044f\u0433\u0430\u0454 \u0432 \u0442\u043e\u043c\u0443, \u0449\u043e \u0432\u043e\u043d\u0430 \u043d\u0435 \u0442\u0440\u0430\u043a\u0442\u0443\u0454 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0457 \u044f\u043a \u043d\u0435\u0439\u0442\u0440\u0430\u043b\u044c\u043d\u0435 \u0440\u0456\u0448\u0435\u043d\u043d\u044f.<\/p>\n\n\n\n<p>\u0426\u0438\u0444\u0440\u043e\u0432\u0456\u0437\u0430\u0446\u0456\u044f \u043c\u043e\u0436\u0435 \u043f\u0456\u0434\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0442\u0438 \u043f\u0456\u0434\u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u043b\u0438\u0448\u0435 \u0442\u043e\u0434\u0456, \u043a\u043e\u043b\u0438 \u0432\u043e\u043d\u0430 \u0432\u0431\u0443\u0434\u043e\u0432\u0430\u043d\u0430 \u0432 \u0441\u0438\u043b\u044c\u043d\u0456 \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c\u0438 \u0432\u0440\u044f\u0434\u0443\u0432\u0430\u043d\u043d\u044f. \u0411\u0435\u0437 \u0447\u0456\u0442\u043a\u0438\u0445 \u043f\u0440\u0430\u0432\u0438\u043b, \u0435\u0442\u0438\u0447\u043d\u0438\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0456\u0432, \u043c\u043e\u0436\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u0430\u0443\u0434\u0438\u0442\u0443 \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0445 \u0441\u0438\u0441\u0442\u0435\u043c, \u043f\u0440\u043e\u0437\u043e\u0440\u043e\u0441\u0442\u0456 \u0430\u043b\u0433\u043e\u0440\u0438\u0442\u043c\u0456\u0432 \u0456 \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c\u0456\u0432 \u0433\u0440\u043e\u043c\u0430\u0434\u0441\u044c\u043a\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u0446\u0438\u0444\u0440\u043e\u0432\u0456 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0438 \u043c\u043e\u0436\u0443\u0442\u044c \u0441\u0442\u0432\u043e\u0440\u044e\u0432\u0430\u0442\u0438 \u0432\u0438\u0434\u0438\u043c\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u0431\u0435\u0437 \u0440\u0435\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0434\u0435\u043c\u043e\u043a\u0440\u0430\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u043d\u0430\u0433\u043b\u044f\u0434\u0443.<\/p>\n\n\n\n<p>\u041d\u0430\u0439\u0441\u0438\u043b\u044c\u043d\u0456\u0448\u0438\u0439 \u0432\u0438\u0441\u043d\u043e\u0432\u043e\u043a \u0442\u0430\u043a\u0438\u0439: \u0446\u0438\u0444\u0440\u043e\u0432\u0456\u0437\u0430\u0446\u0456\u044f \u0441\u0438\u0441\u0442\u0435\u043c \u043e\u0431\u043b\u0456\u043a\u0443 \u0439 \u0430\u0443\u0434\u0438\u0442\u0443 \u043d\u0435 \u0433\u0430\u0440\u0430\u043d\u0442\u0443\u0454 \u0437\u0440\u043e\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u043d\u043e\u0457 \u0434\u043e\u0432\u0456\u0440\u0438. \u0423 \u0441\u043b\u0430\u0431\u043a\u043e\u043c\u0443 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0456\u0439\u043d\u043e\u043c\u0443 \u0441\u0435\u0440\u0435\u0434\u043e\u0432\u0438\u0449\u0456 \u0446\u0438\u0444\u0440\u043e\u0432\u0430 \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u043c\u043e\u0436\u0435 \u043f\u0440\u043e\u0441\u0442\u043e \u0437\u0440\u043e\u0431\u0438\u0442\u0438 \u0441\u0442\u0430\u0440\u0456 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0448\u0432\u0438\u0434\u0448\u0438\u043c\u0438, \u043c\u0435\u043d\u0448 \u0432\u0438\u0434\u0438\u043c\u0438\u043c\u0438 \u0456 \u0441\u043a\u043b\u0430\u0434\u043d\u0456\u0448\u0438\u043c\u0438 \u0434\u043b\u044f \u043e\u0441\u043a\u0430\u0440\u0436\u0435\u043d\u043d\u044f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0417\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u0434\u043b\u044f EU-TRUST<\/h3>\n\n\n\n<p>\u0414\u043b\u044f \u043f\u0440\u043e\u0454\u043a\u0442\u0443 EU-TRUST \u0446\u044f \u0441\u0442\u0430\u0442\u0442\u044f \u0454 \u0431\u0435\u0437\u043f\u043e\u0441\u0435\u0440\u0435\u0434\u043d\u044c\u043e \u0440\u0435\u043b\u0435\u0432\u0430\u043d\u0442\u043d\u043e\u044e, \u043e\u0441\u043a\u0456\u043b\u044c\u043a\u0438 \u0440\u043e\u0437\u0448\u0438\u0440\u044e\u0454 \u0434\u0438\u0441\u043a\u0443\u0441\u0456\u044e \u043f\u0440\u043e \u0430\u0443\u0434\u0438\u0442, \u043f\u0456\u0434\u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0456 \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u043d\u0443 \u0434\u043e\u0432\u0456\u0440\u0443 \u0432 \u043d\u0430\u043f\u0440\u044f\u043c\u0456 \u0446\u0438\u0444\u0440\u043e\u0432\u043e\u0433\u043e \u0432\u0440\u044f\u0434\u0443\u0432\u0430\u043d\u043d\u044f.<\/p>\n\n\n\n<p>\u041d\u0430\u0431\u043b\u0438\u0436\u0435\u043d\u043d\u044f \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0434\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0456\u0432 \u0404\u0421 \u0443 \u0441\u0444\u0435\u0440\u0456 \u0430\u0443\u0434\u0438\u0442\u0443 \u0442\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0432\u0440\u044f\u0434\u0443\u0432\u0430\u043d\u043d\u044f \u043d\u0435 \u043c\u043e\u0436\u0435 \u043e\u0431\u043c\u0435\u0436\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u043b\u0438\u0448\u0435 \u0444\u043e\u0440\u043c\u0430\u043b\u044c\u043d\u0438\u043c\u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u043c\u0438 \u0449\u043e\u0434\u043e \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0441\u0442\u0456 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430, \u0440\u043e\u0442\u0430\u0446\u0456\u0457 \u0442\u0430 \u043d\u0435\u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0438\u0445 \u043f\u043e\u0441\u043b\u0443\u0433. \u0412\u043e\u043d\u043e \u0442\u0430\u043a\u043e\u0436 \u043c\u0430\u0454 \u043e\u0445\u043e\u043f\u043b\u044e\u0432\u0430\u0442\u0438 \u0442\u0435, \u044f\u043a \u0446\u0438\u0444\u0440\u043e\u0432\u0456 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u044e\u0442\u044c\u0441\u044f \u0443 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u043c\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u043c\u0443 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0456, \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0456\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0456\u0457, \u043c\u043e\u043d\u0456\u0442\u043e\u0440\u0438\u043d\u0433\u0443 \u0437\u0430\u043a\u0443\u043f\u0456\u0432\u0435\u043b\u044c, \u043e\u0446\u0456\u043d\u0446\u0456 \u0440\u0438\u0437\u0438\u043a\u0456\u0432 \u0456 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u0456\u0439 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456.<\/p>\n\n\n\n<p>\u0414\u043b\u044f \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0446\u0435 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e \u0432\u0430\u0436\u043b\u0438\u0432\u043e. \u0426\u0438\u0444\u0440\u043e\u0432\u0456\u0437\u0430\u0446\u0456\u044f \u043c\u043e\u0436\u0435 \u043f\u043e\u0441\u0438\u043b\u0438\u0442\u0438 \u043f\u0440\u043e\u0437\u043e\u0440\u0456\u0441\u0442\u044c \u0456 \u0430\u043d\u0442\u0438\u043a\u043e\u0440\u0443\u043f\u0446\u0456\u0439\u043d\u0443 \u0441\u043f\u0440\u043e\u043c\u043e\u0436\u043d\u0456\u0441\u0442\u044c. \u0410\u043b\u0435 \u044f\u043a\u0449\u043e \u0446\u0438\u0444\u0440\u043e\u0432\u0456 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0432\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0443\u044e\u0442\u044c\u0441\u044f \u0431\u0435\u0437 \u043d\u0430\u043b\u0435\u0436\u043d\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u0441\u043b\u0456\u0434\u0443, \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0434\u0430\u043d\u0438\u043c\u0438, \u043a\u0456\u0431\u0435\u0440\u0431\u0435\u0437\u043f\u0435\u043a\u0438, \u0435\u0442\u0438\u0447\u043d\u043e\u0457 \u043e\u0446\u0456\u043d\u043a\u0438 \u0442\u0430 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u0457 \u043f\u0456\u0434\u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456, \u0432\u043e\u043d\u0438 \u043c\u043e\u0436\u0443\u0442\u044c \u0441\u0442\u0432\u043e\u0440\u0438\u0442\u0438 \u043d\u043e\u0432\u0456 \u0440\u0438\u0437\u0438\u043a\u0438 \u0437\u0430\u043c\u0456\u0441\u0442\u044c \u0432\u0438\u0440\u0456\u0448\u0435\u043d\u043d\u044f \u0441\u0442\u0430\u0440\u0438\u0445 \u043f\u0440\u043e\u0431\u043b\u0435\u043c.<\/p>\n\n\n\n<p>\u0423\u0440\u043e\u043a \u0434\u043b\u044f EU-TRUST \u0447\u0456\u0442\u043a\u0438\u0439: \u0446\u0438\u0444\u0440\u043e\u0432\u0443 \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u0440\u043e\u0437\u0433\u043b\u044f\u0434\u0430\u0442\u0438 \u044f\u043a \u0440\u0435\u0444\u043e\u0440\u043c\u0443 \u043f\u0456\u0434\u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456, \u0430 \u043d\u0435 \u044f\u043a \u0406\u0422-\u043e\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f. \u0422\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u044f \u043c\u043e\u0436\u0435 \u043f\u0456\u0434\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0442\u0438 \u0434\u043e\u0432\u0456\u0440\u0443 \u043b\u0438\u0448\u0435 \u0442\u043e\u0434\u0456, \u043a\u043e\u043b\u0438 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0456\u0457 \u0437\u0430\u043b\u0438\u0448\u0430\u044e\u0442\u044c\u0441\u044f \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0438\u043c\u0438, \u0440\u0456\u0448\u0435\u043d\u043d\u044f \u0437\u0430\u043b\u0438\u0448\u0430\u044e\u0442\u044c\u0441\u044f \u043f\u043e\u044f\u0441\u043d\u044e\u0432\u0430\u043d\u0438\u043c\u0438, \u0430 \u0433\u0440\u043e\u043c\u0430\u0434\u044f\u043d\u0438 \u0437\u0431\u0435\u0440\u0456\u0433\u0430\u044e\u0442\u044c \u043c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e\u0432\u0430\u0442\u0438, \u044f\u043a \u0443\u043f\u0440\u0430\u0432\u043b\u044f\u044e\u0442\u044c\u0441\u044f \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u0456 \u043a\u043e\u0448\u0442\u0438.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Research Insight #4 \ud83c\uddec\ud83c\udde7 ENGLISH VERSION Digital Transformation in Public Sector Accounting and Auditing: Cure, Patch, or New Risk? Based&#8230;<\/p>\n","protected":false},"author":2,"featured_media":223,"parent":13,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-222","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/projects.snau.edu.ua\/eutrust\/wp-json\/wp\/v2\/pages\/222","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/projects.snau.edu.ua\/eutrust\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/projects.snau.edu.ua\/eutrust\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/projects.snau.edu.ua\/eutrust\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/projects.snau.edu.ua\/eutrust\/wp-json\/wp\/v2\/comments?post=222"}],"version-history":[{"count":1,"href":"https:\/\/projects.snau.edu.ua\/eutrust\/wp-json\/wp\/v2\/pages\/222\/revisions"}],"predecessor-version":[{"id":224,"href":"https:\/\/projects.snau.edu.ua\/eutrust\/wp-json\/wp\/v2\/pages\/222\/revisions\/224"}],"up":[{"embeddable":true,"href":"https:\/\/projects.snau.edu.ua\/eutrust\/wp-json\/wp\/v2\/pages\/13"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/projects.snau.edu.ua\/eutrust\/wp-json\/wp\/v2\/media\/223"}],"wp:attachment":[{"href":"https:\/\/projects.snau.edu.ua\/eutrust\/wp-json\/wp\/v2\/media?parent=222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}