Characteristics of the audit services market in the Russian Federation

2021 ◽  
Vol 23 (3) ◽  
pp. 54-58
Author(s):  
YULIA ARTEMOVA ◽  

The article examines the state of the audit services market in Russia over the past three years. The author highlights the most important and relevant problems, such as dumping, the unattractive nature of the profession itself, the insufficient level of quality of service provision, and a decrease in income. The work reflects the factors that have the greatest impact on the activities of audit organizations, examines the possibilities for solving existing problems, and proposes measures to improve regulation in this area. In Russia, the market for audit services tends to enlarge its participants. Small companies face a choice when they must either join big enterprises or leave the market. The number of audit organizations and certified auditors is constantly declining. Since organizations limit their audit costs, audit companies reduce the cost of services they provide to retain their clients or acquire new ones. Currently, such price dumping is becoming large-scale. Another problem is the decline in the prestige of the profession. The lack of prospects in this area directly affects the decrease in the number of qualified specialists in the audit services market. Low demand for services has the greatest impact on audit organizations and individual auditors.

Author(s):  
Yew-Hock Ang

The Internet has gone from near-invisibility to near-ubiquity and penetrated into every aspect of society in the past decades (Department of Commerce, 1998). The application scenarios have also changed dramatically, and now demand a more sophisticated service model from the network. In the early 1990s, there was a large-scale experiment in sending digitized voice and video across the Internet through a packetswitched infrastructure (Braden, Clark, & Shenker, 1994). These highly-visible experiments have depended upon three enabling technologies: (1) Many modern workstations now come equipped with built-in multimedia hardware, (2) IP multicasting, which was not yet generally available in commercial routers, and (3) Highly-sophisticated digital audio and video applications have been developed. It became clear from these experiments that an important technical element of the Internet is still missing: multimedia, which dominate increasing proportion of today’s data traffic, are not well supported on the Internet.


2017 ◽  
Vol 13 (3) ◽  
pp. 106-117 ◽  
Author(s):  
M. Yu. Neustroev

In this article study large-scale service systems with several classes of customers. The following question of the necessary number of servers and compliance with the requirements of customers to reduce the cost of personnel in conditions of limiting the quality of service at the class level is considered. The characteristics of the planning and staffing scheme that are asymptotically optimal under constrained conditions are made, since the load on the system increases to infinity. Asymptotic modes are considered in accordance with the quality and efficiency of management, the quality of management and the effectiveness of management within a single class of service.


Author(s):  
Angela Dranishnikova

In the article, the author reflects the existing problems of the fight against corruption in the Russian Federation. He focuses on the opacity of the work of state bodies, leading to an increase in bribery and corruption. The topic we have chosen is socially exciting in our days, since its significance is growing on a large scale at all levels of the investigated aspect of our modern life. Democratic institutions are being jeopardized, the difference in the position of social strata of society in society’s access to material goods is growing, and the state of society is suffering from the moral point of view, citizens are losing confidence in the government, and in the top officials of the state.


Author(s):  
Jeasik Cho

This book provides the qualitative research community with some insight on how to evaluate the quality of qualitative research. This topic has gained little attention during the past few decades. We, qualitative researchers, read journal articles, serve on masters’ and doctoral committees, and also make decisions on whether conference proposals, manuscripts, or large-scale grant proposals should be accepted or rejected. It is assumed that various perspectives or criteria, depending on various paradigms, theories, or fields of discipline, have been used in assessing the quality of qualitative research. Nonetheless, until now, no textbook has been specifically devoted to exploring theories, practices, and reflections associated with the evaluation of qualitative research. This book constructs a typology of evaluating qualitative research, examines actual information from websites and qualitative journal editors, and reflects on some challenges that are currently encountered by the qualitative research community. Many different kinds of journals’ review guidelines and available assessment tools are collected and analyzed. Consequently, core criteria that stand out among these evaluation tools are presented. Readers are invited to join the author to confidently proclaim: “Fortunately, there are commonly agreed, bold standards for evaluating the goodness of qualitative research in the academic research community. These standards are a part of what is generally called ‘scientific research.’ ”


2008 ◽  
Vol 6 (1) ◽  
pp. 133 ◽  
Author(s):  
Jui Chi Shen ◽  
Dong Her Shih ◽  
Han Chuan Wei ◽  
Chiao Chu Li

Author(s):  
Kamil Samara ◽  
Hossein Hosseini ◽  
Zaid Altahat ◽  
Joseph Stewart ◽  
David Ehley ◽  
...  

Author(s):  
Diana Carolina García Mayorga ◽  
Jorge Antonio Vasco Vasco ◽  
Juan Carlos Montufar Guevara

This research aimed to improve the perception of the quality of service of the Hotel El Libertador by means of sensory marketing elements to improve the tourist experience. The study variables were derived from the visual, auditory and kinesthetic perceptions related to the quality of service. In addition, an analysis was performed with the EEG MindWave Mobile 2 biometric equipment, to understand the levels of attention, meditation and blinking. In terms of visual perception, it was determined that attention should be paid to the clothing of the staff (27.6%) and signage (40.9%). The elements of the auditory perception of the hotel had low ratings because the hotel has not implemented elements of auditory sensory marketing in the facilities. Four of the seven elements of the kinesthetic perceptions were not attended and had a weight between 38.3% and 46.7%. As a result of these analyses, a sensory marketing proposal was suggested, which included visual, auditory and kinesthetic marketing strategies, to provide a solution to the existing problems with the hotel facilities. Based on the biometric equipment results, a proposal was made for sensory marketing strategies with elements of experiential communication to be used in the hotel’s facilities which would also improve the perception of service quality. Keywords: sensory marketing, perception, tourism, senses, quality of service, neuromarketing. Resumen La investigación tuvo como objetivo mejorar la percepción en la calidad de servicio del HOTEL EL LIBERTADOR, por medio de elementos de marketing sensorial mejorando la experiencia del turista. La investigación es de tipo correlacional, las variables de estudio se desprenden de la percepción visual, auditiva y kinestésica relacionada con la variable calidad del servicio, además se realizó un análisis con equipo biométrico EEG MindWave Mobile 2 en las instalaciones de la empresa para identificar los niveles de atención, meditación y parpadeo. En los elementos de percepción visual se determinó que se debe prestar atención a la vestimenta del personal que tiene un 27,6% y la señalética 40,9%. Los elementos de la percepción auditiva del hotel tienen una baja calificación porque el hotel no ha implementado elementos de marketing sensorial auditivo en las instalaciones, 4 de los 7 elementos de la percepción kinestésica no han sido atendidos y tienen una ponderación entre 38,3% a 46,7% Por medio de este análisis se planteó una propuesta de marketing sensorial para dar solución a la problemática existente en las instalaciones del hotel, la misma que contiene estrategias de marketing visual, auditivo y kinestésico. Mediante la obtención de resultados y análisis realizados con equipos biométricos, se pudo determinar estrategias de marketing sensorial con elementos de comunicación experiencial en las instalaciones de la empresa hotelera que permita mejorar la percepción de la calidad de servicio. Palabras clave: marketing sensorial, percepción, turísmo, sentidos, calidad de servicio, neuromarketing.


Author(s):  
Oksana Yurynets ◽  

Today, more and more companies focus on problems in customs clearance of products crossing the border during the implementation of export-import activities. In the context of European and Euro- Atlantic integration, which promote the accession of Ukrainian enterprises to the single European market, one of the priority tasks is the urgent solution of existing problems in the customs sphere. After all, one of the integral stages of Ukraine’s economic integration into the European Union is the successful accession of customs authorities to the Customs Union through harmonization of customs procedures with European norms, introduction of common customs principles and permanent improvement of customs activities on the basis of progressive customs instruments. The results of the survey of domestic exporters and importers that was conducted by the Institute for Economic Research and Policy Consulting indicated the following key problems in the work of Ukrainian customs authorities: insufficient quality of customs legislation; low level of transparency and openness of customs authorities; corruption and bribery among customs officers; intentional overstatement of the customs value of goods; low level of quality of technical support of customs authorities; low level of qualification of customs officers; frequent changes in the organizational management structure of customs authorities and their management; burdensome fiscal function of customs authorities. The identified problems in the work of customs authorities of Ukraine in the context of European and Euro-Atlantic integration made it possible to identify priority directions for improving customs procedures: increasing efficiency, transparency and non-discrimination of customs procedures for export-import operations, reducing the cost of customs clearance for export-import, absolute harmonization of domestic customs legislation with European norms, unification of customs procedures with European customs practices in export-import operations, reduction of bureaucracy of customs procedures in export-import operations, optimization of customs payments in export-import operations, etc. The implementation of these directions of improvement of customs procedures in the export-import operations should take place with the use of specific urgent customs instruments, which will promptly solve the existing urgent problems in the work of customs authorities.


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