Setting-up an audit system to implement the municipal component of national projects in Russia: The experience of control and accounts bodies

2020 ◽  
Vol 18 (12) ◽  
pp. 2224-2255
Author(s):  
A.I. Mordvintsev ◽  
N.E. Buletova ◽  
R.S. Dubov
Keyword(s):  
Comparative Analysis ◽  
Implementation Process ◽  
System Model ◽  
Audit System ◽  
Municipal Level

Subject. This article discusses the peculiarities of organizing and conducting audit by municipal control and accounts bodies and issues of cooperation between regional and municipal executors of national projects. Objectives. The article aims to identify the main characteristics of audit of the municipal component of national projects. Methods. For the study, we used the methods of comparative analysis, generalization, synthesis, classification, and grouping. Results. The article compares the terms of Control, Audit, and Monitoring, and presents an audit system model to implement the municipal component of national projects, describing individual steps and features of the implementation process. Conclusions. The problems identified in the implementation of the municipal component of national projects are related to the lack of strict centralization of this process and the usage of different mechanisms for the implementation of national projects at the municipal level.

scholarly journals Comparative Analysis of Polarimetric SAR Calibration Methods

2018 ◽  
Vol 10 (12) ◽  
pp. 2060 ◽  
Author(s):  
Yoon Jung ◽  
Sang-Eun Park
Keyword(s):  
Comparative Analysis ◽  
Calibration Method ◽  
System Model ◽  
Synthetic Aperture ◽  
Polarimetric Sar ◽  
Alos Palsar ◽  
Polarimetric Synthetic Aperture Radar ◽  
System Parameters ◽  
Calibration Methods ◽  
Polarimetric Calibration

In the diverse applications of polarimetric Synthetic Aperture Radar (SAR) systems, it is a crucial to conduct polarimetric calibration, which aims to remove the radar system distortion effects prior to utilizing polarimetric SAR observations. The objective of this study is to evaluate the performance of different polarimetric calibration methods. Two widely used methods, the Van Zyl and Quegan methods, and one recently proposed method, such as the Villa method, have been selected among various calibration methods in literature. The selected methods have basic differences in their assumptions that are applied to the polarimetric system model. In order to evaluate the calibration performances under different system parameters and ground characteristics, comparative analysis of the calibration results were conducted on synthetic polarimetric SAR data and ALOS PALSAR quad-pol mode data. Based on the experimental results, the advantages and limitations of different methods were clarified, and a simple hybrid calibration method is presented to further improve the polarimetric calibration performance.

Effects of municipal housing policy on urban development

2020 ◽  
Author(s):  
Barbora Raková
Keyword(s):  
Comparative Analysis ◽  
Urban Development ◽  
Housing Policy ◽  
Multilevel Governance ◽  
Economic Factors ◽  
The Third ◽  
Municipal Housing ◽  
Municipal Level ◽  
Selection Of ◽  
Socio Economic Factors

Housing policy on municipal level is in the Czech realm neither thoroughly analysed, nor systematically performed. Policymakers lack basic data-base for taking competent decisions. This study shall establish a base for further discussion on factors, effects and importance of municipal housing policy for urban development. A comparative analysis of three Czech cities has been performed with the aim to answer the questions what explains a housing policy, whether and how housing policy may impact urban development (factors) and what the effects are. This study proved that housing policy does have an impact on urban development and that this fact is not clearly reflected in the Czech multilevel governance. The relevance of multiple socio-economic factors of housing policy for urban development has been examined. From the identified effects of these factors, a set of hypotheses for further research has been developed. The study consists of four parts. The first one frames housing policy in a context of place-based regional theories and explains the Czech system of multilevel governance in this field. The second section explains the use of comparative analysis and the selection of indicators as well as the collected data. The third part comments on obtained data and the final one draws suggestions for further research of academics and better decisions of policymakers.

Standardization in service audit

Servis plus ◽  
10.12737/6464 ◽  
2014 ◽  
Vol 8 (4) ◽  
pp. 30-37 ◽  
Author(s):  
Ольга Вапнярская ◽  
Olga Vapnyarskaya
Keyword(s):  
Comparative Analysis ◽  
Internal Audit ◽  
External Audit ◽  
Audit System ◽  
Analogue Method ◽  
The Subject ◽  
Service Standards ◽  
Audit Program ◽  
Product Lifespan

The authors of the article studied opportunities and prospects of development of the enterprise service standards complex and defined the components of this complex. It appears that the service standards complex is necessary also for service audit. In the article the service audit is considered as a part of internal audit system and as a part of voluntary external audit. Due to this, it is necessary to ensure the continuity of practice of these types of audit with reference to the developed methodology of service audit. It is expected that the service audit is directed at the assessment of completeness of the service provided by the company and its conformity with needs of consumers. The proposal of the service audit conception presupposes the necessity to define what objects are to be standardized, what set of standards are to be created in order to conduct service audit and achieve representative results. Therefore, the authors presented the results of comparative analysis of development of inner audit methodology with regard to its procedures and principles standardization. The article comprises the main principles of service audit standardization that includes analogue method. Particularly, it was proved that it was expedient to single out the service standards complex and the complex of principles (standards) of service audit conduction. According to the authors, the first group includes service standards of various stages of the proposed product lifespan. The complex of principles (standards) of service audit constitutes the standards that allow to define the object and the subject of service audit, auditor requirements, the procedure of preparation and implementation of a service audit program, requirements for service audit results report etc.

scholarly journals Virtual Reality: A Simple Substitute or New Niche?

2022 ◽  
pp. 28-40
Author(s):  
Victoria-Ann Verkerk
Keyword(s):  
Virtual Reality ◽  
Life Cycle ◽  
Comparative Analysis ◽  
Tourism Industry ◽  
System Model ◽  
Life Cycle Model ◽  
Cycle Model ◽  
Negative Effects ◽  
Model Based

AbstractSince 2020, the tourism industry worldwide has been devastated as a result of the COVID-19 pandemic. Governments across the globe imposed strict national lockdowns in order to curb the spread of the pandemic, with negative effects on tourism. This forced many tourism companies and organizations to turn to virtual reality (VR) to survive. As a consequence, numerous tourism scholars began to question whether VR would replace conventional tourism after COVID-19. The study aims is to address this concern and to determine if VR will be a substitute for conventional tourism or whether it can be considered as a tourism niche. It is a conceptional study which adopts a comparative analysis of conventional tourism models and VR. It uses two popular conventional tourism models, namely N. Leiper’s (1979) tourism system model and R.W. Butler’s (1980) destination life-cycle model. Based on this analysis, this paper suggests that VR will never be a substitute for conventional tourism, but should rather be considered a future tourism niche.

A Comparative Analysis on Boat Sinking Disaster through a Core System Model - Seohae Ferry and Sewol Ferry Cases -

2016 ◽  
Vol 12 (3) ◽  
pp. 17-31
Author(s):  
Seong Cho ◽  
◽  
Da Young Kim ◽  
Ji Ni Kim ◽  
Sung Soo Byun ◽  
...  
Keyword(s):  
Comparative Analysis ◽  
System Model ◽  
Core System

ESD professional development of university educators in Serbia, Croatia and Macedonia

2017 ◽  
Vol 18 (6) ◽  
pp. 923-938 ◽  
Author(s):  
Vesna Nikolic ◽  
Slobodan Milutinovic ◽  
Pece Nedanovski ◽  
Kornelija Mrnjaus
Keyword(s):  
Professional Development ◽  
Comparative Analysis ◽  
Design Methodology ◽  
Implementation Process ◽  
Content Type ◽  
Cultural Contexts ◽  
Face To Face ◽  
Balkan Countries ◽  
Practical Implications ◽  
Oriented Approach

Purpose The paper aims to deal with the education for sustainable development (ESD) competences of university educators. The purpose of this paper is to provide a comparative analysis of opportunities for the development of ESD competences in higher education (HE) institutions in Serbia, Croatia and Macedonia. In addition, the paper explores the drivers and barriers experienced in this area using a process-oriented approach. Design/methodology/approach For the purpose of collecting data, internet and desktop research was carried out, which was then followed by interviews with key respondents and experts in HE. The interviews were carried out face-to-face or via telephone. In addition, information collected from the interviews was compared with both data found in the literature and official documents. Findings The comparative analysis indicated how specific institutional and cultural contexts affect the development of ESD competences in HE in the region. There were differences but also common opportunities for developing the ESD competences of university educators in the countries analysed. For each country, the drivers and barriers, as well as their relevance, were manifested differently and specific key constructs were identified to explain the implementation process for developing ESD competences of university educators. Practical implications This paper tried to respond to this diversity of perspectives, contexts and initiatives and attempted to extract the benefits of different approaches to the ESD professional development of university educators in Serbia, Croatia and Macedonia. It is hoped that this paper will provide valuable insights into the development of ESD in HE and support the development of ESD competences in the region. Originality/value This is one of the first papers that provide a comparative analysis of the ESD professional development of university educators in Balkan countries. The value of the paper lies in its potential to help us to understand the role that different drivers and barriers play in different patterns of implementation for developing the ESD competences of university educators.

scholarly journals Combating corruption in Singapore: a comparative analysis of two scandals

2020 ◽  
Vol 23 (1) ◽  
pp. 87-99
Author(s):  
Jon S.T. Quah
Keyword(s):  
Comparative Analysis ◽  
Design Methodology ◽  
Internal Controls ◽  
Public Official ◽  
Review Panel ◽  
Content Type ◽  
Audit System ◽  
Independent Review ◽  
Cover Up

PurposeThe purpose of this paper is to compare two corruption scandals in Singapore to illustrate how its government has dealt with these scandals and to discuss the implications for its anti-corruption strategy.Design/methodology/approachThis paper analyses the Teh Cheang Wan and Edwin Yeo scandals by relying on published official and press reports.FindingsBoth scandals resulted in adverse consequences for the offenders. Teh committed suicide on 14 December 1986 before he could be prosecuted for his bribery offences. Yeo was found guilty of criminal breach of trust and forgery and sentenced to 10 years' imprisonment. The Commission of Inquiry found that the Corrupt Practices Investigation Bureau (CPIB) was thorough in its investigations which confirmed that only Teh and no other minister or public official were implicated in the bribery offences. The Independent Review Panel appointed by the Prime Minister's Office to review the CPIB's internal controls following Yeo's offences recommended improvements to strengthen the CPIB's financial procedures and audit system. Singapore has succeeded in minimising corruption because its government did not cover-up the scandals but punished the guilty offenders and introduced measures to prevent their recurrence.Originality/valueThis paper will be useful for scholars, policymakers and anti-corruption practitioners interested in Singapore's anti-corruption strategy and how its government handles corruption scandals.

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