Teleworking in the Field of Financial Audit in the Context Generated by the COVID-19 Pandemic

2021 ◽  
Vol 19 (163) ◽  
pp. 501-515
Author(s):  
Nicoleta FARCANE ◽  
◽  
Ovidiu-Constantin Bunget ◽  
Rodica BLIDISEL ◽  
Alin-Constantin DUMITRESCU ◽  
...  
Keyword(s):  
Information Technologies ◽  
Virtual Space ◽  
Economic Context ◽  
Financial Audit ◽  
Travelling Time ◽  
Professional Practitioners ◽  
The One ◽  
Time Required ◽  
Restrictive Measures

In the sensitive socio-economic context generated by the COVID-19 pandemic, teleworking was, in many fields, a way to continue the activity while complying to the measures imposed by law in order to fight the spread of the new Coronavirus. On the one hand, teleworking offers flexibility in setting the work schedule, eliminates travelling time to and from the worksite and allows to attract competent employees from all over the world, by means of digitalisation. On the other hand, working from home is a challenge. The time required to transfer the activity in the virtual space, and the additional training necessary for the use of innovative information technologies can reduce efficiency and affect the work-life balance. This paper focuses on the audit profession, which had to rethink remote auditing so as to comply with the restrictive measures, but at the same time to avoid affecting the quality of audit missions. The questionnaire distributed among professional practitioners, members of the CFAR, helped us identify the perception of Romanian financial auditors on the variables influencing the efficiency of the audit work carried out in the “new normal” and the extent to which teleworking could become a practice in future financial audit missions.

scholarly journals IMPLEMENTATION OF INTERNATIONAL STANDARDS OF SUPREME AUDIT INSTITUTIONS TO THE FINANCIAL AUDITS OF THE ACCOUNTING CHAMBER OF UKRAINE

2020 ◽  
pp. 32-41
Author(s):  
V. Nevidomyi ◽  
Yu. Myronenko ◽  
K. Kanonishena-Kovalenko ◽  
Ya. Horobchuk
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Information Technologies ◽  
International Standards ◽  
Decision Makers ◽  
Free Access ◽  
Financial Audit ◽  
Modern Information ◽  
User Friendly

The peculiarities of financial audits conducted by the Accounting Chamber of Ukraine according to a methodology that meets the requirements of ISSAI are explored. The Financial Audit Manual with detailed instructions, audit procedures, and templates of audit documentation, elaborated by the Accounting Chamber and international partners in 2019, is considered. The analysis of the experience of 31 European SAIs showed that most of SAIs do not publish audit manuals, in particular, only SAI of Albania, Georgia, Lithuania, Moldova, and Romania provided free access to financial audit manuals. The methodological recommendations for conducting the financial audit by the Accounting Chamber of Ukraine, adopted and published in 2015, cover all the issues that are outlined in such manuals of SAIs from those countries..Besides, the risks of providing open access to the Financial Audit Manual, elaborated by the Accounting Chamber of Ukraine were detected. They are the risks of fraud by officials of audited entities, not detecting a material risks by auditors, the use of intellectual property of the Accounting Chamber for commercial purposes by other entities and reputational risks due to breach of agreements with international partners involved in the development of the manual. The Financial Audit Manual was tested on six financial audits conducted by the Accounting Chamber in 2019 and main results are analyzed in the paper. Significant deficiencies of internal control, fraud risks and risks associated with accounting, budgeting and financial reporting software, and the need of improvement in accounting policies, internal control and workflow in all audit entities were identified. Additionally,, the audit results are presented in a user-friendly format tailored to the needs of decision- makers, with an emphasis on issues that require rapid response. Based on the conducted analysis, the conclusions about the low quality of financial and budgetary reporting of public sector entities and the systematic nature of identified problems and risks were made. Thus, the importance of financial audits was emphasized and the proposals for further improvement of this type of audit of the Accounting Chamber were elaborated. In particular, updating of the legislation and internal documents, usage of modern information technologies and software for audits, translation of ISSAI, training for staff, changes in personnel policy, improvement of the quality control system.

FEATURES OF ACCOUNTING IN THE CONDITIONS OF APPLICATION OF MODERN INFORMATION TECHNOLOGIES

2018 ◽  
Author(s):  
Nataliia Liba ◽  
◽  
Vasyl Holovachko ◽  
Bohdan Pavliukh ◽  
Vasyl Holovachko ◽  
...  
Keyword(s):  
Information Technology ◽  
Information Technologies ◽  
Accounting System ◽  
Working Capital ◽  
Management Decisions ◽  
Current Accounting ◽  
Use Of Time ◽  
The One ◽  
Time Required ◽  
And Control

Accounting is undergoing constant changes in both legislation and methods of conducting it. Every year the need to improve accounting methods grows. This process is made possible by the growing impact of information technology on the world, the computerization of most routines, the need to reduce the time required to perform typical actions and, as a result, to increase efficiency. Information technology simplifies accounting and increases the efficiency of relevant staff by automating the standardized process. This automation of operations is performed by various types of software. On the one hand, their use greatly simplifies the work of the accountant, which allows him to engage in more creative work, such as the organization and improvement of accounting, more efficient use of time for management decisions. The importance of accounting in identifying, accumulating, summarizing, storing, processing and transmitting information about the business activities of the enterprise and found that it reaches about 80% of the entire database of information used by management to make decisions. The possible benefits of the introduction of automation of accounting processes are investigated and it is established that this will allow: 1) to increase the overall efficiency of the enterprise and control over its activities; 2) reduce the time spent on information processing and remuneration of a particular employee; 3) automate the accrual and payment of wages, inventory, accounting for working capital, the formation of financial and analytical reports, the process of buying and selling goods (works, services) and more; 4) timeliness of management decisions. Research shows that the current accounting system needs to be reformed because it is currently focused on mechanized accounting and requires a push for automation by the authorities.

scholarly journals Cultural and technological determinants of development and the quality of life and work

2003 ◽  
Vol 55 (3-4) ◽  
pp. 374-394
Author(s):  
Ljubica Zjalic
Keyword(s):  
Quality Of Life ◽  
Economic Growth ◽  
Cultural Identity ◽  
Human Resources ◽  
21St Century ◽  
Information Technologies ◽  
Technological Development ◽  
Forced Migration ◽  
The One

Cultural and technological determinants of development exert substantial impact on life and work in present conditions. One should bear in mind the network integrated society that has resulted from information technologies. Orientation towards information technologies innovates life and work. Today, there prevails the opinion that education, knowledge and human resources (human capital) have as their priorities adoption of information technologies. Lifetime education is more important than economy. It makes easier to achieve development and contributes to its harmonisation with elements of some other processes. In addition, the labour market is the one that determines the necessary qualifications. One should recognise that investment in human resources is of the greatest significance for successful economic development, employment, social cohesion and stability. It is also a direct way that offers numerous and various opportunities in the social and cultural life, but it also reflects the need to develop co-operation with the family, industry and the people who play an active role in the field of culture. Since it functions in the world of global interdependence culture must be scientifically and technologically cultivated so as to give its contribution to the integration processes. There only remains the question what development, this even including technological development and information technologies in particular, request from a culture to offer. This, certainly, also includes mechanisms that will determine the quality of life and the future of culture. Culture was created by man in history, adopting and processing all its new products. For this reason, culture is regarded to bring ?additional value? to work and life of every individual, strengthening cultural identity, too. Cultural identity is a self-consciousness of a member of a group being historically created and developed in accordance with the criteria established in their relationship with other social groups. New technologies make knowledge globalised changing the mode of work. It is of importance to determine what kind of technological development suits the already shaped cultural identity of a nation. The international market encourages the processes within which countries learn and realise that cultural behaviour is also included in the facilities they create. It is only within the relationship to the others that one can become conscious of himself. The challenges of the information technology require to take care of the two pillars of education for 21st century - to study to know and to study to be able to work. This means that one should master the information and telecommunication technology, and work and live with it. In one society, this will create a spiral of economic growth and technological progress and it will be directed upward. The greatest test for human society in the 21st century is how to use the power of technology and how to find efficient solutions to relive three fourth of the poor population of forced migration (armed conflicts) to technologically far more developed areas. Actually, the most important thing is to make the nation respond to changes and shape its present life and work. Transnational companies that are the main creators and controllers of information technologies have much greater power than responsibility. They transfer not only capital but technologies, too, and enter the age with no national products or technologies or national industries. They will depend on the following four relevant markets: finance and capital, telecommunications and informatics, labour force and natural resources and ecology. In this way, globalisation will affect business expectations of individuals and, in general, the employment structure. Nevertheless, the national state will primarily remain the subject of identity for most people. The best way to create better living conditions is to establish modern institutions and successful economy in one?s own society. Knowledge becomes the basic resource of development. And as transition is an equitation with no definite result one should always improve the existing situation in order to find a better way from the one that is just being traced. The reason for this is the fact that market economy is always in transition. The best way to help (poor people) is to encourage economic growth. If any individual in a society has a chance to make success and the access to health care and education, and also a chance to find a job and make his own life, to recognise the relevance of every problem, than there could chosen the most optimal solution, since economy is the science of choices.

scholarly journals Effect of Processing Temperature on Storage Quality of In-Shell Hazelnut

2021 ◽  
Author(s):  
Z. Yousefi ◽  
M.R. Rezaeigolestani ◽  
G. Javadzade Moghtader
Keyword(s):  
Protein Content ◽  
Quality Parameters ◽  
Processing Temperature ◽  
Storage Quality ◽  
Drying Time ◽  
Before And After ◽  
The Mean ◽  
The One ◽  
Time Required

Background: Drying is the one of the oldest methods for increasing the shelf life of food products. The objective of the present study was evaluation of effect of different drying temperatures on drying time and storage quality parameters of in-shell hazelnut. Methods: Hazelnuts were dried as a thin layer at three temperatures (40, 50, and 60 °C). The time required for drying and quality parameters (lipid and protein content, acidity, and peroxide value) were evaluated. Besides, sensory and oxidation evaluations were performed in order to evaluate the effect of the drying temperatures on quality of hazelnuts before and after 6-month storage. Data were analyzed by SPSS software (V. 16.0). Results: The mean drying times at 40, 50, and 60 °C were 29.75, 25, and 20.25 h, respectively. In fact, an inverse significant (p<0.05) relationship was observed between temperature and time of the hazelnuts drying process. The mean protein content of the hazelnuts dried at 40, 50, and 60 °C were 13.06, 12.83, and 13.62 (% dry basis), respectively. Lipid content of the samples were significantly (p<0.05) increased with drying temperature. The lowest acidity and peroxide values were recorded for the samples dried at 60 °C with the values of 0.15% oleic acid and 1.3 meq/kg, respectively. Sensory results showed that all of the treated hazelnuts were acceptable after six months storage. Conclusion: The evidences of the present study point that in-shell hazelnuts drying at temperature of 60 °C can lead to production of good quality products.

scholarly journals The Effect of Bioactivator Variation and Doses of Cow Dung on Quality of Coffee Exocarp Waste

el–Hayah ◽  
2019 ◽  
Vol 7 (2) ◽  
pp. 36-54
Author(s):  
Amik Krismawati ◽  
Sugiono Sugiono
Keyword(s):  
Block Design ◽  
Raw Material ◽  
Cow Dung ◽  
Cow Manure ◽  
Randomized Block Design ◽  
Two Factors ◽  
The One ◽  
Time Required ◽  
Number Of Treatment

Coffee exocarp waste produced from the harvest can be used as raw material for compost. The composting can be added with other ingredients to add organic material. Cow manure is the one ingredient that can be added to enrich organic materials. In the composting process, the time required will be longer, but the time can be accelerated by adding a bio activator. The finished compost can be applied at the plant to meet crop nutrient elements. The purpose of this research was to determine the effect of bio activator variation and doses of cow manure on the quality of compost from coffee exocarp waste. This research was conducted at compost house of Assessment Institute for Agricultural Technology (AIAT) and was held on February - April 2017. This research used factorial Randomized Block Design (RBD) with two factors; there is a variation of bio activator and doses of cow manure with three replication. Total number of treatment this research were 12 treatment, there are D1S1 = EM4 + 2 kg cow manure ; D2S1 = Moebillin + 2 kg cow manure; Petrofast + 2 kg cow manure; Decoprima + 2 kg cow manure; D1S2 = EM4 + 4 kg cow manure; D2S2 = Moebillin + 4 kg cow manure; D3S2 = Petrofast + 4 kg cow manure; D4S2 = Decoprima + 4 kg cow manure; D1S3: EM4 + 6 kg cow manure; D2S3 = Moebillin + 6 kg cow manure; D3S3 = Petrofast + 6 kg cow manure; D4S3 = Decoprima + 6 kg cow manure. The data obtained will be processed using Analysis of Variance (ANOVA). If there is a real effect, it will be continued using the BNT test (Least Significant Differences/LSD) with a 5% level. The Results showed the application of bio activator Decoprima (D4) and a dose of 6 kg cow manure (S3) could increase and shows the highest value of pH compost 6,01 (D4) and 6,06 (S3). The dose of 2 kg cow manure (S1) showed the highest compost shrinkage value (34.64%) compared to the 4 kg dose cow manure (S2) (32,22%) and 6 kg (S3) (25,68%). On the other hand, the application of bio activator variation and doses of cow manure did not significantly affect the quality of compost, including N-total (2,15% -2,60%), C-organic (21,40% -24,91%) and C/N ratio (8,81-11,15). The physical properties of the aroma compost show the smell of soil, and the color of the compost is dark brown. 

scholarly journals Development of building exploitation programs in the concept of energy-sustainable urban development

2020 ◽  
Vol 164 ◽  
pp. 08016
Author(s):  
Marina Dement'eva
Keyword(s):  
Urban Development ◽  
Urban Environment ◽  
Information Technologies ◽  
National Standards ◽  
Sustainable Urban Development ◽  
Building Maintenance ◽  
Maintenance Program ◽  
The One ◽  
Technical Operation

In the life of every major metropolis, there comes a time when it is impossible to reach new levels of development without the use of innovative technologies. They are necessary to optimize ongoing processes in the urban environment and ensure energy-sustainable urban development. The purpose of the study was to develop a model of an exploitation program designed to monitor and ensure the safe and energy efficient exploitation of buildings and assess the quality of work of managing organizations. The relevance of the study is justified, on the one hand, by the lack of a unified system of planning and quality control of building management, and, on the other hand, by the need to use information technologies as part of the Digital Economy of the Russian Federation program for successful planning of a sustainable urban environment. The object of research was the process of technical operation of buildings. The subject of the study was the study of the principles of the formation of building maintenance programs based on information technologies taking into account energy efficiency requirements. One of the significant results of the study is the developed algorithm for the formation of a building maintenance program for deciding on corrective maintenance measures. Criteria are proposed for assessing the quality of managing the safety and comfort of a building, which can be taken into account when developing voluntary national standards in the field of "green" construction.

scholarly journals Prediction of Mathematical Models of the Drying Kinetics and Physicochemical Quality of the Chili Pepper

2018 ◽  
Vol 10 (12) ◽  
pp. 377 ◽  
Author(s):  
Semirames do N. Silva ◽  
Joana D’arc P. de Matos ◽  
Polyana B. da Silva ◽  
Zanelli R. T. Costa ◽  
Josivanda P. Gomes ◽  
...  
Keyword(s):  
Experimental Data ◽  
Mathematical Models ◽  
Heat Exposure ◽  
Chili Pepper ◽  
Coefficient Of Determination ◽  
Chemical Transformations ◽  
Experimental Values ◽  
The One ◽  
Time Required

The present work had as objective to determine the kinetics of drying of the chili pepper, to adjust different mathematical models to the experimental values as a function of the water content and to characterize the same in it&rsquo;s in natura form and after the drying in the temperatures of 60, 70 and 80 &deg;C. The samples were weighted periodically until reaching the equilibrium. The mathematical models of Wang and Singh, Henderson and Pabis, Newton, Page and Thompson were adjusted to the experimental data. The best adjustment was determined in relation to the highest values of the coefficient of determination (R2) and Mean Square Deviation (MSD). The obtained results showed that the drying of the pepper is influenced by the temperature of the drying air. It is concluded that the model of Henderson and Pabis was the one that best fit to the experimental data. The increase of the drying temperature promoted a reduction in the time required for the peppers to reach the moisture of the hygroscopic balance. The parameters of acidity, lipids and proteins remained close at the different drying temperatures used, however higher when compared to the samples in natura. It can be noticed that ashes and vitamin C have suffered considerable decrease as the temperature increased, as a result of the chemical transformations that occurred in the peppers due to heat exposure and loss of moisture.

Evaluation of the Properties of Humus Liquid of Earthworm Eisenia Foetida Obtained from Different Rachis

2017 ◽  
Vol 3 (02) ◽  
Author(s):  
Ramiro Remigio Gaibor Fernández ◽  
Abraham Adalberto Bayas Zamora ◽  
Galo Israel Muñoz Sánchez ◽  
Cristhian Adrián Rivas Santacruz
Keyword(s):  
Plant Growth ◽  
Fulvic Acids ◽  
Cattle Manure ◽  
Eisenia Foetida ◽  
Humic And Fulvic Acids ◽  
Livestock Manure ◽  
A Value ◽  
The One ◽  
Liquid Slurry

The objective of the present investigation was to evaluate the physical characteristics of the vermicompost and the quality of the purine of the red Californian (Eisenia foetida) using different substrates of feed for these worms. For this purpose, nine treatments were studied: 75% African palm rachis + 25% cattle manure, 50% African palm rachis + 50% cattle manure, 25% African palm rachis + 75% livestock manure, 50% manure of cattle, 50% of manure of cattle, 25% of manure of cattle, 50% of manure of cattle, 50% of manure of cattle, 50% of rach of coconut + 50% of manure of Livestock, 25% coccus rachis + 75% livestock manure. The substrate made up of 50% of rachis of coconut and 50% of livestock manure can be used in nurseries or nurseries for being the one that registered a value of pH 7.3 plus the closest to the neutral compared to the others, besides this (75% of oil palm rachis and 25% of cattle manure) showed a higher content of humic and fulvic acids (0.87 and 0.45 p / p, respectively), compounds that are important for agriculture by stimulating plant growth, in addition to this reflection 0.06% sulfur content, 4.0 ppm boron, 7.0 ppm copper, 47.5 ppm iron, 6.0 ppm manganese, with a presence of microorganisms of the species Trichoderma, Penicillium, Cladosporium sp. in amounts of 1.91x105 UFC / ml, however in this substrate was obtained between 13.3 and 43.5% less liquid slurry in Comparison with other treatments.

Contribution to a Magnetite Consumption in the Karviná Mine's Preparation Plant of the Lazy Plant / Příspěvek Ke Spotřebě Magnetitu Na Úpravně Dolu Karviná, Závodu Lazy

2012 ◽  
Vol 58 (2) ◽  
pp. 1-6
Author(s):  
Radim Pavlík ◽  
Vlastimil Řepka
Keyword(s):  
The One ◽  
Preparation Plant

Abstract In its introduction, this contribution deals with the usage of magnetite during the process of coal separation in the Karviná Mine's preparation plant of the Lazy Plant. Next it deals with the evaluation of quality of magnetite used in the preparation plant, losses of magnetite adhering to the products leaving the preparation plant, the recovery of a diluted suspension with focus on the efficiency of magnetite separation of the diluted suspension and the comparison of the magnetite consumption with the one in the ČSM preparation plant. In conclusions, the article presents options leading to the reduction of the magnetite consumption in the Karviná Mine's preparation plant of the Lazy plant. For comparison, the data of the ČSM Mine is stated here.

Current Requirements of the Society to the Professional Training of Specialists in Information Technology Industry in Japan

2014 ◽  
Vol 4 (2) ◽  
pp. 84-89
Author(s):  
Inna Pododimenko
Keyword(s):  
Higher Education ◽  
Labour Market ◽  
Communication Technology ◽  
Information Technologies ◽  
Professional Training ◽  
Professional Competence ◽  
Information Communication Technology ◽  
Information Communication ◽  
Quality Of Higher Education

Abstract The problem of professional training of skilled human personnel in the industry of information communication technology, the urgency of which is recognized at the state level of Ukraine and the world, has been considered. It has been traced that constantly growing requirements of the labour market, swift scientific progress require the use of innovative approaches to the training of future ІТ specialists with the aim to increase their professional level. The content of standards of professional training and development of information technologies specialists in foreign countries, particularly in Japan, has been analyzed and generalized. On the basis of analysis of educational and professional standards of Japan, basic requirements to the engineer in industry of information communication technology in the conditions of competitive environment at the labour market have been comprehensively characterized. The competencies that graduate students of educational qualification level of bachelor in the conditions of new state policy concerning upgrading the quality of higher education have been considered. The constituents of professional competence in the structure of an engineer-programmer’s personality, necessary on different levels of professional improvement of a specialist for the development of community of highly skilled ІТ specialists, have been summarized. Positive features of foreign experience and the possibility of their implementation into the native educational space have been distinguished. Directions for modernization and upgrading of the quality of higher education in Ukraine and the prospects for further scientific research concerning the practice of specialists in information technologies training have been suggested

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