Formation of a system of risk-based internal control in educational organizations

2021 ◽  
Vol 20 (12) ◽  
pp. 2324-2344
Author(s):  
Tat'yana A. POZHIDAEVA
Keyword(s):  
Risk Management ◽  
Internal Control ◽  
University Management ◽  
Educational Organizations ◽  
Educational Organization ◽  
Effective System ◽  
The University ◽  
Traditional Approaches

Subject. The article investigates the construction of a system of risk-oriented internal control of educational organizations’ activities. Objectives. The purpose is to develop a classification of risks associated with various activities of an educational organization, identify entities of internal control responsible for risk management, create a portfolio and risk register that serve as a basis for organizing an effective system of risk-oriented internal control and improving the quality of university management. Methods. The study draws on methods of detailing, observation, generalization, comparison, classification, etc. Results. Using the university case, I disclose approaches to risk classification, considering the specifics of educational organization's activities, the formation of a passport and risk register, enabling through internal control tools to identify opportunities for their mitigating and to make appropriate management decisions. Conclusions. It is possible and advisable to apply a risk-based approach to the organization of internal control in an educational organization along with traditional approaches that are aimed at identifying violations of the requirements of legitimate, targeted and rational spending of budgetary and extra-budgetary funds. It is necessary to classify and assess risks associated with various activities of an educational organization, to monitor the implementation of risk management initiatives.

scholarly journals The Impact of Plagiarism on the Quality of Scientific Researches “Empirical Study”

2020 ◽  
Vol 26 (118) ◽  
pp. 32-57
Author(s):  
Ameera Sh. Weli
Keyword(s):  
Negative Impact ◽  
Scientific Research ◽  
Educational Organizations ◽  
Educational Organization ◽  
Scientific Outputs ◽  
The Subject ◽  
The University ◽  
The Impact ◽  
Quality Of Research

The purpose of this research is to study the quality of scientific research at the University of Baghdad in light of scientific piracy and plagiarism of research and results and attribute it to others intentionally or unintentionally. Proactive writing such as stealing ideas or synthesizing the results of one another over others and its negative impact on the quality of scientific outputs and the reputation of educational organizations through an exploratory study in the faculties of the University of Baghdad, scientific and humanitarian. As for the aims of the study, it was determined by determining the negative impact of piracy on scientific research. A Likert five-point scale was used in this research. The research community consists of professors of scientific and human faculties affiliated to the University of Baghdad, as 230 questionnaires were distributed to survey their views on the risk of information theft and unlawful quotation on the quality of research. The scientific and measurement were done according to a number of measures related to the subject of research, and the preparation of appropriate hypotheses, the study reached important results that cause scientific piracy to weaken and decline levels of intellectual capital for the educational organization.

Zmiana modelu zarządzania i nadzoru nad jakością kształcenia w szkolnictwie wyższym. Perspektywa doświadczeń Republiki Federalnej Niemiec

2020 ◽  
pp. 137-149
Author(s):  
Krzysztof Szewior
Keyword(s):  
Quality Of Education ◽  
Research Approach ◽  
University Management ◽  
Strategic Partner ◽  
Higher Education Reforms ◽  
The University ◽  
The Impact ◽  
Desk Research

The author focuses on the manner and effects of German higher education reforms that have changed the model of university management. The point of reference is the quality of education and its role, how universities ensure it, and how it is verified through evaluation and accreditation. These elements divide the article into two parts: a part about quality and a part about evaluation and accreditation. The analysis includes the impact of global processes and Europeanization. The research approach is characteristic for public policies, sciences of management and quality. The theories used in this article: the theory of systems and neo-institutionalism, as well as perspectives: the university as an active strategic partner, entrepreneurial university, the third role of universities. The publication is based on desk research and on the analysis of processes.

scholarly journals Sustainable development of education: a home bank of management decisions of the university in ensuring the minimum requirements of legislation

2020 ◽  
Vol 208 ◽  
pp. 09007
Author(s):  
Natalya Mikhaylova ◽  
Sergey Verkhoturov
Keyword(s):  
Sustainable Development ◽  
Organizational Behavior ◽  
Information Technologies ◽  
University Management ◽  
The Sustainable Development ◽  
Minimum Requirements ◽  
Balanced Model ◽  
Automated Tools ◽  
The University

The article discusses the issues of building a university management model focused on meeting the minimum accreditation requirements and legislative requirements in the field of higher education, ensuring the sustainable development of education. In the context of global informatization of the society, the information technologies are being introduced into the various fields of activity. The university management system did not stand aside. The authors propose the use of gamification technology through the automated tools that provide processing and analysis of big data, diagnostics of the quality of downloaded information. Gamification allows the target users to complete the assigned tasks subject to the certain rules and restrictions, which makes the process of performing them similar to a game. It simultaneously contributes to the development of the personnel, the creation of a process of rivalry, motivation and social interaction. Gamification allows the head of an educational organization to build a balanced model of organizational behavior, taking into account the model of behavior of the performers, to ensure the division of administrative and academic spheres of management. These aspects are important elements in the system of the sustainable development of education.

scholarly journals A Review of Key Factors That Affect University Building Maintenance Costs

2018 ◽  
Vol 7 (3.25) ◽  
pp. 32
Author(s):  
Prescilla Palis ◽  
Mohd Saidin Misnan
Keyword(s):  
Optimum Level ◽  
University Management ◽  
Key Factors ◽  
Maintenance Costs ◽  
Building Maintenance ◽  
Research Activities ◽  
Education Hub ◽  
University Buildings ◽  
The University

As Malaysia continues to focus its efforts on becoming an education hub, universities are vital places where learning processes, teaching and research activities are conducted. A university is a factor of production in producing graduates, and the university buildings are considered to be assets and resources. Hence, to prolong a university building lifecycle to ensure all university activities continue performing at an optimum level, building maintenance management is vital. Despite the fact that several previous studies have been conducted in this area, there continues to be maintenance issues surrounding university buildings. The maintenance of university buildings has always been viewed as an insignificant activity. Therefore, the objective of this paper was to critically review key factors that affected maintenance costs of university buildings, and consequently propose different approaches to resolve this issue. The present paper reviewed related literature from previous studies and publications. As a result of the comprehensive review, it was identified that key factors that affected university building maintenance costs were fund allocations allocated by university management teams for maintenance departments, user behaviours, environmental factors, university design complexities and the quality of components and materials of university buildings. Each factor identified was critically examined and addressed to ensure that university buildings would be well-maintained.  

Thirty-day all-cause readmission rate at a cancer center as a quality of care measure.

2012 ◽  
Vol 30 (34_suppl) ◽  
pp. 247-247 ◽  
Author(s):  
Ronald Stewart Walters ◽  
Lisa M. Kidin ◽  
Joyce Roquemore ◽  
Victoria S. Jordan ◽  
Douglas Browning
Keyword(s):  
Quality Of Care ◽  
Readmission Rate ◽  
Peer Group ◽  
Cancer Center ◽  
Medical Needs ◽  
The Stability ◽  
The University ◽  
Present On Admission

247 Background: Recently, a 30-day all-cause readmission rate has been proposed as a measure of quality of care. Readmissions are assumed to reflect failure by the discharging physician, hospital, or post acute care. These rates are generally easily calculated from available administrative data, and classifiable as "related to the previous discharge diagnosis" or not. Present on admission modifiers may enhance classification and assignment to "preventable" or "non-preventable," "expected or non-expected." This methodology is not generally applicable to the oncology population. The experience with one major cancer center is presented as an example of the limitations of such an approach. Methods: We analyzed 52,097 oncology admissions in an all-payer population that occurred between January 2010 and January 2012. Results: A mean of 32.5% (n=16,918) were readmitted within 30 days, compared to a "peer" group in the database of the University Health Consortium, median of 15%. The attached graph demonstrates the stability of this proportion. Leukemia, lymphoma, stem cell patients (46%), all patients with intense medical needs and frequent readmissions, n=7,635, were the largest subgroup. 42% (n=7,099) were readmissions for chemotherapy or immunotherapy, both planned and expected, and 11% (n=1,803) due to neutropenic fever, pneumonia, or sepsis, all common in this population and neither unexpected nor usually preventable. The most preventable, unexpected, and unplanned readmissions were for postoperative infection, dehydration, and urinary tract infection, accounting for 3.6% (n=609). Thus, the majority of readmissions were planned, expected, or not preventable. Conclusions: In a cancer population at an academic cancer hospital, the majority of readmission are not only planned, but also expected for this population of patients and should not be construed as representative of a quality of care issue. Proper stratification and classification of readmissions is essential to the interpretation of such a measure.

scholarly journals Faktor-Faktor Yang Mempengaruhi Kualitas Prosedur Pengendalian Internal Dan Perannya Dalam Memoderasi Hubungan Persepsi Keadilan Organisasi Terhadap Employee Fraud

MAKSIMUM ◽  
2020 ◽  
Vol 10 (1) ◽  
pp. 85
Author(s):  
Ika Hariyanti
Keyword(s):  
Risk Management ◽  
Organizational Justice ◽  
Internal Control ◽  
Internal Audit ◽  
Sampling Technique ◽  
Management Training ◽  
Management Level ◽  
Control Procedures ◽  
Employee Fraud

This research aims to analyze the perception of organizational justice on employeefraud moderated by the quality of the internal control procedures of manufacturecompany in Semarang. The factors which affect the quality of internal controlprocedures is ethical corporate environment, risk management training, internalaudit activities, suitability compensation and power leadership. The population ofthis research is the top management level at the manufacture company in Semarang.The sampling technique is random sampling. 32 samples used in this research andOLS regression analysis with SPSS 19 version program. The results of this researchverify that quality of internal control procedures positively moderate the relationbetween perception of organizational justice and employee fraud. Ethical corporateenvironment and risk management training has a positive and not significant to thequality of internal control procedures. Internal audit activities has positive andsignificant to the quality of internal control procedures. Suitability compensationand power leadership has a negative and significant to the quality of interna controlprocedures.

scholarly journals Prerequisites for the development of educational ecosystems

2021 ◽  
Author(s):  
Е.Н. Прокофьева
Keyword(s):  
Pedagogical Practices ◽  
Educational Activity ◽  
Educational Organizations ◽  
Educational Strategies ◽  
Flexible Mechanism ◽  
Human Orientation ◽  
Human And Nature ◽  
The University

В современной методологии образования основным является подход «ориентация на человека», что порождает вектор экосистемности образования как новую норму образовательной деятельности. Сейчас только формируются и отрабатываются стратегии создания и развития образовательных экосистем и ее педагогических практик, как в цифровом пространстве, так и вне его. Обосновывается роль трансформационных процессов в научно-образовательной сфере, которые предопределяют необходимость формирования в вузах образовательных экосистем. В статье автор раскрывает предпосылки развития образовательной экосистемы с позиций реализации когнитивной парадигмы образования. Автором рассмотрены проблемы представления образовательных экосистем при отсутствии ориентира на гуманитаризацию обучения, недостаточно развитых системах управления, ориентире на человекоцентризм вместо человеко- и природосообразности. Представлен анализ результатов пилотного исследования факторов организации образовательных экосистем. Выделены основные ориентиры формирования образовательных экосистем. Описана сущность образовательной экосистемы через призму: отношений, педагогических взаимодействий, образовательной среды, ориентации на качество образования, образовательных стратегий и технологий. На основании выделенных предпосылок развития образовательных экосистем, делается вывод о том, что университетская экосистема – это гибкий механизм взаимодействия всех акторов образования, который позволяет своевременно и адекватно реагировать на внешние и внутренние изменения. Статья предназначена для педагогов, руководителей образовательных организаций, исследователей, занимающихся вопросами образовательной экосистемы. In the modern methodology of education, the main approach is "human orientation", which gives rise to the vector of ecosystem education as a new norm of educational activity. Strategies for the creation and development of educational ecosystems and its pedagogical practices both in the digital space and outside it are just being formed and worked out. The role of transformational processes in the scientific and educational sphere, which predetermine the need for the formation of educational ecosystems in universities, is substantiated. In the article, the author reveals the prerequisites for the development of the educational ecosystem from the standpoint of the implementation of the cognitive paradigm of education. The author considers the problems of representing educational ecosystems in the absence of a focus on the humanitarization of learning, insufficiently developed management systems, a focus on humanocentrism instead of human- and nature-conformity. The analysis of the results of a pilot study of the factors of the organization of educational ecosystems is presented. The main guidelines for the formation of educational ecosystems are highlighted. The essence of the educational ecosystem is described through the prism of: relationships, pedagogical interactions, educational environment, orientation to the quality of education, educational strategies and technologies. Based on the identified prerequisites for the development of educational ecosystems, it is concluded that the university ecosystem is a flexible mechanism for the interaction of all actors of education, which allows timely and adequate response to external and internal changes. The article is intended for teachers, heads of educational organizations, researchers dealing with the issues of the educational ecosystem.

scholarly journals The Influence of COSO Organizational Framework Implementation on the Quality of Internal Control in Group of Companies Dani Prisma Mitra (DPM)

2018 ◽  
Vol 2 (1) ◽  
pp. 16-24
Author(s):  
Siswo Akhmad Nurhidayat
Keyword(s):  
Risk Management ◽  
Hypothesis Testing ◽  
Internal Control ◽  
Internal Audit ◽  
Management Training ◽  
Control Procedure ◽  
Control Procedures ◽  
Organizational Framework ◽  
Finance Department

This study analyzed the perception of organization members of the group of company in Dani Prisma Mitra (DPM) about the influence of COSO organizational framework consisting of company ethical environments, risk management training and internal audit activities on the quality of internal control procedures. Population in this research is all employee in finance and non-finance department with the level of supervisor and upward at DPM. Hypothesis testing used multiple regression analysis with a discussion of contingency theory. Hypothesis testing concluded that company ethics environments and internal audit activities have the positive and significant influence on the quality of internal control procedure, while risk management activities have a positive but not significant effect on to the quality of internal control procedure.

scholarly journals PENYUSUNAN FEATURE MODEL DENGAN PENDEKATAN FODA. STUDI KASUS APLIKASI ELEARNING UNIVERSITAS MERCUBUANA

Petir ◽  
2018 ◽  
Vol 11 (1) ◽  
pp. 67-71
Author(s):  
Redaksi Tim Jurnal
Keyword(s):  
Feature Model ◽  
Educational Organizations ◽  
Web Based ◽  
Web Based Learning ◽  
Management Application ◽  
Information And Communication ◽  
E Learning ◽  
Application Requirements ◽  
The University

One of the roles in information and communication technology to improve the quality of learning and teachingin educational organizations is to conduct a web-based learning facility that e-learning. In  general, there are two types of software that is generic and bespoke (customized), in this study we found that the university mercubuana customized using generic applications. Featured model is a way to define the functionality of the application based on the features required by user features, the features of these features can be grouped based on necessity (mandatory) and supplementary (optional). Preparation of requirements-based features proposed in this study is intended as the reference management application requirements e-learning mapped clearly and well. So it can be helpful to the development of future applications.

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