The effect of political will, information technology, and the quality of financial reporting information on fraud prevention

Information economy, being the newest type, in the course of formation acquires its distinctive features, which include a significant change in the needs of investors, producers, consumers and other economic relation participants. In order to achieve a competitive information economy, state support for high-tech industries is needed. It is crucial to create a clear legal framework, give boost to the formation of intellectual capital based on other countries' experience. Implementation of the strategy for high-tech industries development in Ukraine is a decisive step in creating a platform for information technology dissemination, creation of new competitive products with high added value. The purpose of the article is to investigate the transformation to the information economy, to analyze the industry competitiveness, to define the opportunities for information sphere improvement. The theoretical aspect of the emergence and formation of the information economy category is studied, the approaches to the defining this economic category and its derivatives have been studied and generalized, essential features of the information type of economic relations have been investigated, and their main components have been determined. In the article, the relationship between the level of information economy development and the competitiveness of domestic enterprises' products has been described, the factors influencing high-tech industries development in Ukraine are considered, and suggestions as for increasing the assistance to the development of knowledge-intensive sectors, including information technology, are proposed.

With the development of the information society, there has been rapidly growing number of international research on the role of various (information, innovation, intelligent) technologies as a catalyst to fight corruption. As you know, the problems posed by corruption are economic, social and political consequences. In recent years economists and various researchers have shown increasing interest in studying the phenomenon of corruption. Many researchers in the field of studying corruption phenomenon are of theoretical nature, which studied different behaviors without having developed effective methods and technologies to identify and prevent corruption in the various spheres of government. In this regard, there is a need to study the world experience of application of technologies in the prevention of corruption and anti-corruption platform in Ukraine. This will allow to adapt them to positive experience in the implementation of mechanisms to identify and prevent corruption in Ukraine. The authors believe that to obtain a more accurate picture of the corruption situations that provide characteristics and its quantitative description is possible only by means of modelling the corruption phenomenon. In this regard, the analysis of theoretical models of corruption was made: the modelling made by the mathematical notation of the models and conclusions on the effectiveness of their application in management. Using simulation, the authors came to the conclusion that the detection and prevention of corruption should be carried out with the use of technologies and the system approach: from the study of statistics and use of anti-corruption platforms, public registers and databases to logical and probabilistic (LP) risk models of corruption.

Higher education needs to respond to ever changing demands and expectations of present and future potential students. In order to amplify access to educational materials for students who endeavor to learn, various methodologies are used with the help of technology. Education is redefined and democratized by enabling anyone to learn from the world’s experts by a click of a mouse. Higher education institutions are venturing to gain better understanding of the phenomenon of Massive Open Online Courses (MOOCs) and its paradigm shift towards open global education. This study endeavors to study how MOOCs can be seamlessly integrated into the present scenario of traditional and learning environment. The commercialization with marketing of MOOCs in KSA’s higher education sector is also discussed. Finally, this study recommends adaptive home grown organic introduction of blended learning with the MOOC platform. With the advent of internet technology, students are now able to access diversified and latest courses which are participatory, collaborative with digital skills, well distributed, engaging and self-paced. This concept enables them to attain lifelong learning and brings scalability at a virtual zero cost to the students. The overall impact of technology on the learning management system will be explored. An attempt is made to introduce and accelerate learning and teaching strategies and tools to enhance student employability with their present usage of technology. The objective of the study is to comprehend the readiness level of learners by incorporating open learning platform, build an innovation model, which involves stakeholders with a holistic perspective that will enable a congenial learning management system, how the deanship of information technology and distance learning change course from a support-based deanship to a strategic-based deanship.