scholarly journals Veiklos auditas: veiklos tikrinimo ir vertinimo instrumentas

2011 ◽  
Vol 57 ◽  
pp. 26-38 ◽  
Author(s):  
Jonas Mackevičius ◽  
Dalia Daujotaitė
Keyword(s):  
Performance Testing ◽  
Decision Making Process ◽  
Audit Tool ◽  
Application Performance ◽  
New Developments ◽  
New Knowledge ◽  
The Status ◽  
Performance Audit ◽  
And Performance ◽  
Different Levels

Veiklos auditas yra viena iš labai svarbių audito sistemos rūšių, tačiau audito literatūroje daugelis jo aspektų išnagrinėti nepakankamai. Veiklos audito praktinio taikymo patirtis Lietuvoje taip pat maža. Straipsnyje nagrinėjama veiklos audito reikšmė ir sąvokos apibūdinimas įvairių užsienio ir Lietuvos autorių darbuose. Pasiūlytas veiklos audito apibrėžimas (įvertinus šiuolaikinės ekonomikos dinamiškumą ir sudėtingumą), atitinkantis šiandieninės globalios rinkos sąlygas. Ištirta veiklos audito vieta audito sistemoje. Išnagrinėtas veiklos audito procesas.Pagrindiniai žodžiai: veiklos auditas, tikrinimas ir vertinimas, audito sistema, veiklos audito procesas.Performance Audit: Tool of Performance Testing and EvaluationJonas Mackevičius, Dalia Daujotaitė SummaryThe phenomenon of the performance audit could be assessed as a response to new developments in economy and the new management and governance models stimulating to seek a further improvement in the governance and enhancement of the accountability and responsibility of different levels of government. The findings and results of the insights formulated within the research lead to the conclusion that performance audit is representative of the modern version of audit and constitutes a challenge to the conventional administration, imposing a requirement for new knowledge and its innovative application. Performance audit may be perceived as a source of a timely, reliable and objective information on the management and performance processes showing the status of management and shaping the decision-making process."> 

Recent Progress in Risk Consideration and Issues on Developing Risk Informed Regulations in Japan

2006 ◽  
Author(s):  
Akihide Hidaka
Keyword(s):  
Recent Progress ◽  
Fuel Cycle ◽  
Nuclear Fuel Cycle ◽  
Risk Information ◽  
Nuclear Safety ◽  
Decision Making Process ◽  
Safety Regulations ◽  
The Status ◽  
And Performance ◽  
Set Up

The Nuclear Safety Commission (NSC), Japan set up the taskforce on introduction of risk informed regulation (RIR) into nuclear safety regulations in April 2004. Since then the taskforce (Chairperson: Prof. Genki Yagawa, Toyo university) has reviewed the status of risk considerations at related organizations and discussed the issues for developing RIR in Japan. Recently, the taskforce prepared the interim report on the review results and discussions, and NSC approved it in December 2005. The report described that the risk consideration in related organizations in Japan has made progress in line mostly with the NSC’s basic policy for introduction of RIR expressed in 2003. However, the following topics were identified as important issues for further promotion of RIR introduction: policy for utilization of risk information considering Japanese features, usage of safety goals and performance objectives in RIR, decision-making process using risk information, pilot program, PSA quality, improvement of safety examination guidelines considering risk information, utilization of risk information in nuclear fuel cycle facilities and risk communication.

Digitalization system of ancient architecture decoration art based on neural network and image features

2020 ◽  
pp. 1-12
Author(s):  
Wu Xin ◽  
Qiu Daping
Keyword(s):  
Neural Network ◽  
Construction Industry ◽  
Three Dimensional ◽  
Performance Testing ◽  
Image Features ◽  
Three Dimensional Model ◽  
Performance Effect ◽  
Data Process ◽  
And Performance ◽  
Construction Mode

The inheritance and innovation of ancient architecture decoration art is an important way for the development of the construction industry. The data process of traditional ancient architecture decoration art is relatively backward, which leads to the obvious distortion of the digitalization of ancient architecture decoration art. In order to improve the digital effect of ancient architecture decoration art, based on neural network, this paper combines the image features to construct a neural network-based ancient architecture decoration art data system model, and graphically expresses the static construction mode and dynamic construction process of the architecture group. Based on this, three-dimensional model reconstruction and scene simulation experiments of architecture groups are realized. In order to verify the performance effect of the system proposed in this paper, it is verified through simulation and performance testing, and data visualization is performed through statistical methods. The result of the study shows that the digitalization effect of the ancient architecture decoration art proposed in this paper is good.

Women in Power and Decision making Positions : Conditions and Restraints

1970 ◽  
pp. 53-57
Author(s):  
Azza Charara Baydoun
Keyword(s):  
Decision Making ◽  
Political Participation ◽  
Political Life ◽  
The Political ◽  
Decision Making Process ◽  
Power Structures ◽  
Policies And Procedures ◽  
The Social ◽  
The Status ◽  
Slow Progress

Women today are considered to be outside the political and administrative power structures and their participation in the decision-making process is non-existent. As far as their participation in the political life is concerned they are still on the margins. The existence of patriarchal society in Lebanon as well as the absence of governmental policies and procedures that aim at helping women and enhancing their political participation has made it very difficult for women to be accepted as leaders and to be granted votes in elections (UNIFEM, 2002).This above quote is taken from a report that was prepared to assess the progress made regarding the status of Lebanese women both on the social and governmental levels in light of the Beijing Platform for Action – the name given to the provisions of the Fourth Conference on Women held in Beijing in 1995. The above quote describes the slow progress achieved by Lebanese women in view of the ambitious goal that requires that the proportion of women occupying administrative or political positions in Lebanon should reach 30 percent of thetotal by the year 2005!

Pathways ahead for New Zealand hill country farming

2016 ◽  
Vol 78 ◽  
pp. 73-82 ◽  
Author(s):  
F.G. Scrimgeour
Keyword(s):  
New Zealand ◽  
Rural Communities ◽  
New Technologies ◽  
Service Providers ◽  
Farming Systems ◽  
Hill Country ◽  
The Status ◽  
And Performance ◽  
Hill Farming ◽  
The Hill

This paper provides a stocktake of the status of hill country farming in New Zealand and addresses the challenges which will determine its future state and performance. It arises out of the Hill Country Symposium, held in Rotorua, New Zealand, 12-13 April 2016. This paper surveys people, policy, business and change, farming systems for hill country, soil nutrients and the environment, plants for hill country, animals, animal feeding and productivity, and strategies for achieving sustainable outcomes in the hill country. This paper concludes by identifying approaches to: support current and future hill country farmers and service providers, to effectively and efficiently deal with change; link hill farming businesses to effective value chains and new markets to achieve sufficient and stable profitability; reward farmers for the careful management of natural resources on their farm; ensure that new technologies which improve the efficient use of input resources are developed; and strategies to achieve vibrant rural communities which strengthen hill country farming businesses and their service providers. Keywords: farming systems, hill country, people, policy, productivity, profitability, sustainability

The Selection of Children's Books Translated from Spanish to Galician, Basque and Catalan (1940–80)

2009 ◽  
Vol 2 (2) ◽  
pp. 243-258
Author(s):  
Mónica Domínguez Pérez
Keyword(s):  
Social Economic ◽  
Children’S Literature ◽  
Status Quo ◽  
Intercultural Relations ◽  
Children's Books ◽  
Source Text ◽  
The Status ◽  
Castilian Spanish ◽  
Different Levels ◽  
Selection Of

This study deals with children's literature translated from Castilian Spanish into Galician, Basque and Catalan by a different publisher from that of the source text, between 1940 and 1980, and with the criteria used to choose books for translation during that period. It compares the different literatures within Spain and examines the intersystemic and intercultural relations that the translations reflect. Following the polysystems theory, literature is here conceived as a network of agents of different kinds: authors, publishers, readers, and literary models. Such a network, called a polysystem, is part of a larger social, economic, and cultural network. These extra-literary considerations play an important role in determining the selection of works to be translated. The article suggests that translations can be said to establish transcultural relations, and that they demonstrate different levels of power within a specific interliterary community. It concludes that, while translations may aim to change the pre-existent relationships, frequently they just reflect the status quo.

Applying analytical procedures for performance audit of customs authorities

2020 ◽  
Vol 19 (6) ◽  
pp. 1035-1055 ◽  
Author(s):  
S.V. Pankova ◽  
V.V. Popov
Keyword(s):  
Distance Method ◽  
Scientific Methods ◽  
Scientific Hypothesis ◽  
Financial Audit ◽  
Promising Area ◽  
History Of ◽  
Performance Audit ◽  
Analytical Procedures ◽  
And Performance ◽  
Customs Administration

Subject. The article considers the development of a set of methods and indicators of economic analysis, which can be used for performance audit of customs authorities, using the Volga Customs Administration case. Objectives. The aim is to justify the use of analytical procedures to rank the effectiveness of customs payments for the purpose of performance audit of customs authorities. Methods. We employ general scientific methods of research, i.e. dialectical and monographic methods, logical analysis, comparison, as well as the Euclidean distance method. Results. We reviewed works by Russian and foreign scholars on the history of customs audit development and internal financial control of customs authorities, gave scientific credence to attributing the system of customs payment and performance to the indicators of economic activity of customs authorities. Due to the lack of methods for assessing the performance of customs authorities, the use of analytical procedures during the performance audit seems to be a promising area. Conclusions. When verifying the scientific hypothesis put forward in the study, we established that the introduction and development of the ranking system for the performance of customs authorities related to the collection of customs duties can contribute to effective financial audit of customs authorities in general.

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