Lease accounting in terms of standardization of accounting as a methodology for the development of accounting and control procedures

2019 ◽  
Vol 22 (4) ◽  
pp. 379-392 ◽  
Author(s):  
G.I. Alekseeva ◽  
Keyword(s):  
Control Procedures ◽  
And Control ◽  
Lease Accounting

Diagnosis Biosafety Protocols in the Tourism Sector

2021 ◽  
Author(s):  
Keyword(s):  
Tourism Sector ◽  
Control Procedures ◽  
Local Transport ◽  
Implementation Communication ◽  
And Control

This document includes a diagnosis of the adequacy of existing biosafety protocols in the tourism sector (with a focus on accommodation, restaurants, local transport, beaches, airports, and ports) to address the risks of Covid-19. Diagnosis identifies the main risk nodes of contagion and their level of coverage by protocols. It also discusses implementation, communication, and control procedures and existing needs to strengthen them.

Procedures for conducting an internal audit of current assets at agricultural enterprises

2020 ◽  
pp. 28-40
Author(s):  
Taigib Kamilovich Musaev ◽  
Konstantin Akakievich Dzhikiya
Keyword(s):  
Internal Audit ◽  
Agricultural Enterprises ◽  
Control Procedures ◽  
And Control ◽  
Accounting Valuation

The article reviews the features of using procedures for organizing and conducting an internal audit of current assets — the most mobile types of property of agricultural enterprises. The internal audit procedures are based on the principles of normative and legal acts, regulating the rules for accounting, valuation and control of current assets. The forms of working documents of internal audit are presented, which suggest ways of performing accounting and control procedures at agricultural enterprises.

scholarly journals Mortality after surgery with SARS-CoV-2 infection in England: A population-wide epidemiological study

2021 ◽  
Author(s):  
T. E. F. Abbott ◽  
A. J. Fowler ◽  
T. D. Dobbs ◽  
J. Gibson ◽  
T. Shahid ◽  
...  
Keyword(s):  
National Health Service ◽  
Health Service ◽  
High Mortality ◽  
Prevention And Control ◽  
Infection Prevention ◽  
Surgical Patients ◽  
Infection Prevention And Control ◽  
List Type ◽  
Control Procedures ◽  
And Control

AbstractObjectivesTo confirm the incidence of perioperative SARS-CoV-2 infection and associated mortality after surgery.Design and settingAnalysis of routine electronic health record data from National Health Service (NHS) hospitals in England.MethodsWe extracted data from Hospital Episode Statistics in England describing adult patients undergoing surgery between 1st January 2020 and 31st October 2020. The exposure was SARS-CoV-2 infection defined by ICD-10 codes. The primary outcome measure was 90-day in-hospital mortality. Data were analysed using multivariable logistic regression adjusted for age, sex, Charlson co-morbidity index, index of multiple deprivation, presence of cancer, surgical procedure type and admission acuity. Results are presented as n (%) and odds ratios (OR) with 95% confidence intervals.ResultsWe identified 1,972,153 patients undergoing surgery of whom 11,940 (0.6%) had SARS-CoV-2. In total, 19,100 (1.0%) patients died in hospital. SARS-CoV-2 infection was associated with a much greater risk of death (SARS-CoV-2: 2,618/11,940 [21.9%] vs No SARS-CoV-2: 16,482/1,960,213 [0.8%]; OR: 5.8 [5.5 – 6.1]; p<0.001). Amongst patients undergoing elective surgery 1,030/1,374,985 (0.1%) had SARS-CoV-2 of whom 83/1,030 (8.1%) died, compared with 1,092/1,373,955 (0.1%) patients without SARS-CoV-2 (OR: 29.0 [22.5 −37.3]; p<0.001). Amongst patients undergoing emergency surgery 9,742/437,891 (2.2%) patients had SARS-CoV-2, of whom 2,466/9,742 (25.3%) died compared with 14,817/428,149 (3.5%) patients without SARS-CoV-2 (OR: 5.7 [5.4 – 6.0]; p<0.001).ConclusionsThe low incidence of SARS-CoV-2 infection in NHS surgical pathways suggests current infection prevention and control policies are highly effective. However, the high mortality amongst patients with SARS-CoV-2 suggests these precautions cannot be safely relaxed.Summary boxesWhat is already known on this topicHigh mortality rates have been reported amongst surgical patients who develop COVID-19 but we don’t know how this compares to the concurrent surgical population unaffected by COVID-19.Strict infection prevention and control procedures have substantially reduced the capacity of surgical treatment pathways in many hospitals.The very large backlog in delayed and cancelled surgical procedures is a growing public health concern.What this study addsFewer than 1 in 100 surgical patients are affected by COVID-19 in the English National Health Service.Elective surgical patients who do develop COVID-19 are 30 times more likely to die while in hospital.Infection prevention and control procedures in NHS surgical pathways are highly effective but cannot be safely relaxed.

scholarly journals ANALISIS INTERNAL CONTROL PENJUALAN PROPERTI PADA PT. CIPUTRA INTERNASIONAL

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Desi Diyanti Palimbong ◽  
Herman Karamoy ◽  
Rudy J. Pusung
Keyword(s):  
Data Collection ◽  
Internal Control ◽  
Research Use ◽  
Collection Method ◽  
Data Collection Method ◽  
Descriptive Research ◽  
Sales Process ◽  
Control Procedures ◽  
And Control

Sales is one of the important aspects for the continuity of the company, because of the company's sales earn profit, so the system and control is very important to control the sales activity. The purpose of this research is to analyze the internal control at PT. Ciputra International. Writing method in this research use Descriptive research with data collection method that is interview and observation directly. The results of this study are expected to assist and evaluate the company in the application of sales control procedures. Based on the results of research that the application of control at PT. Ciputra International has complied with generally accepted standards where authorization systems in the sales process become the main guidelines involving marketing, financial, legal, and corporate divisions that are closely interconnected so that the system will react dynamically if there is a change in the sales process. In such cases, the control of the sales process can be controlled effectively and efficiently in accordance with the provisions that become the company's procedure.Keywords: Internal Control and Sales.

Diagnóstico sobre protocolos de bioseguridad en el sector turístico de América Latina y el Caribe: Informe diagnóstico

2021 ◽  
Author(s):  
Keyword(s):  
Tourism Sector ◽  
Control Procedures ◽  
Local Transport ◽  
America Latina ◽  
Implementation Communication ◽  
And Control

This document includes a diagnosis of the adequacy of existing biosafety protocols in the tourism sector (with a focus on accommodation, restaurants, local transport, beaches, airports, and ports) to address the risks of Covid-19. Diagnosis identifies the main risk nodes of contagion and their level of coverage by protocols. It also discusses implementation, communication, and control procedures and existing needs to strengthen them.

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