Problems of forming social responsibility of health care institutions

This study established the relationship between transformational leadership and social responsibility practices in women’s organizations that produce special coffees in southern Colombia. To measure these variables using Likert scales, two questionnaires were applied: the Multifactor Leadership Questionnaire 5X short version (MLQ-5X) to measure transformational leadership, and a tool developed by the researchers to measure social responsibility. Cronbach’s Alpha (α) values for the two variables showed excellent consistency (α = 0.95 and 0.90 for transformational leadership and social responsibility, respectively). For the analysis of the information, the structural equation model was used to validate the hypothesis using the SPSS AMOS software. The results indicate a significant and positive correlation between the transformational leadership practices and the perception of social responsibility, especially in the dimensions of idealized influence (behavior and attributed) and intellectual stimulation of transformational leadership, and in the dimensions of labor issues and social responsibility. These findings are consistent with existing literature, and complement aspects not addressed before (e.g. correlation between transformational leadership and social responsibility practices in women’s organizations) in the framework of gender in non-conventional organizations.

The relevance of the study is caused by the fact that the non-financial reporting of business entities and the intensification of process of globalization are becoming nowadays an important source of information for making managerial decisions by different groups of stakeholders. The process of its implementation, definition of types, forms and content remains legally unregulated for Ukraine. A process of its audit requires a systemic solution and an appropriate independent audit opinion.
The purpose of the article is to summarize the European and international experience in the field of regulation of drawing up and publication of non-financial reporting, to work out problems of its content definition and to provide proposals for the regulation of these issues in Ukraine, to define the recommended groups of indicators, and to ground the main directions and tasks of their audit.
It is proposed to create a general concept for the implementation and development of non-financial reporting in Ukraine, which may require the adoption of the future Law of Ukraine “On Public Non-Financial Reporting”, national standards for its preparation, and relevant methodological recommendations for their implementation. The directions of development of theoretical, organizational and methodical issues of audit of non-financial reporting are provided.
A number of valid normative acts of the Audit Chamber of Ukraine in terms of the regulation of audit of non-financial reporting and improvement of professional qualifications of specialists require clarification and accompaniments.

The desire and ability to apply the concept of social responsibility is directly proportional to a culture that is formed due to the relevant knowledge, skills and qualifications. It is believed that university education is able to interest future owners, experts and clients of insurance companies in running socially responsible activities.
The purpose of the study is to determine the role of universities in disseminating the social responsibility practices in the insurance sector.
The main method of research is the survey conducted among 536 full-time students-financiers at domestic universities in September and October 2018. This method allowed to identify peculiarities of students’ perception of the social responsibility concept in the insurance sector of Ukraine. The case study method was also applied to reflect the social responsibility practices used by domestic insurance companies.
As a result of the combination of the methods proposed, the low level of students’ knowledge of social responsibility in the insurance sector and the low interest of insurance companies as compared to foreign insurance companies have been shown. That is why, in the process of training, it is important for universities to focus on the proper world-view positions and value orientations, dialog and ethical cooperation that will enhance the professional training of students and develop modern professional competence among them that will meet international practices and requirements.