scholarly journals Accountancy Performance and Achievement (Accountancy Development Index), Case of Albania

2017 ◽  
Vol 9 (1) ◽  
pp. 235
Author(s):  
Brisejda RAMAJ ZENUNI ◽  
Mirela UJKANI MITI

The transparency and quality of audits performed by professional accountants and auditors are of crucial importance for the functioning of the global financial infrastructure. Over de last decade, more and more auditors were confronted with the globalization of their clients and became so-called group auditors responsible for the overall quality of the audit engagement even if other auditors in other jurisdictions may be involved. It goes without saying that auditors around the globe do not work in the same environment, do not have to comply with the same rules and regulations and do not have the same level of education before they can apply for an audit license. The qualification, education, training and experience of professional accountants and auditors are of crucial importance for the functioning of the global financial infrastructure. A wide range of stakeholders, including regulators and standard setters, professional accountancy organizations and accountancy firms as well as issuers of financial reports and users of accounting services depend on their professional expertise. The Evaluation of the situation of accountancy education with its components of qualification, education and training in selected countries and Ballcan compared with the requirements of the IES. The status of accountancy education with its components of qualification, education and training in Albania (Accountancy Development Index). The (ADI) illustrates how adoption and implementation of international standards can be visualized for all pillars of the global financial infrastructure and how separate pillar scores can be used to clarify results at the sub-pillar or milestone level.

2019 ◽  
Vol 8 (3) ◽  
pp. 51-61
Author(s):  
Adel BELKADI ◽  
Abdelkader Benchehida ◽  
Otmane Benbernou ◽  
Mohamed Sebbane

The main purpose of this study is to develop an understanding of the trainers' perceptions of competency and training needs related to professional skills in accordance with professional experience and academic education. The sample included 76 judo trainers who answered a questionnaire that included a measure that focused on the perceptions of competency and another on training needs. An exploratory factor analysis was used with the maximum probability factor (Oblimin) to determine emerging factors. A comparison of the Coaches ' concepts was made in the training experience and the academic background of the Coaches, where multiple comparisons were applied using ANOVA and Tukey. Three main areas of skills were done: skills related to annual planning; skills related to practice and competition; and personal education and training skills. Coach es' perceptions of their expertise were affected, with low-level trainers classifying themselves at lower levels of efficiency and more training needs; and higher-education Coaches in physical education were more efficient than mid-level trainers. Finally, most trainers consider them as efficient as they have indicated the training needs to be provided, which brings important feedback to the education of trainers. This suggests that trainers are an increasing their knowledge and competence in a wide range of areas that should be considered in future training of trainers programs, also to ensure the quality of education and training in the different level of physical and sports education institutes of the Algerian universities.


AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (2) ◽  
pp. 211-224
Author(s):  
Hamonangan Siallagan

This study aims to examine whether education and training, the use of technology and accounting competencies affect the quality of financial statements both partially and simultaneously. The object of research is the Medan Municipal Government with a total sample of 45 employees. By using primary data and SPSS statistical tools, this study found evidence that education and training, the use of technology and accounting competencies had a positive and significant effect on the quality of financial statements both partially and simultaneously. Education and training can improve work knowledge and skills; the use of technology can accelerate transaction processing and financial statement reporting; Competent employees will carry out their duties well and avoid misrepresentation of accounting principles, thus the financial statements are good and free of misstatement (reliable). Based on the results, that in an effort to improve the quality of financial reports, it is recommended that the compilers of financial statements have competence in accounting, improve education and training and utilize technology.


2018 ◽  
Vol 34 (1) ◽  
Author(s):  
Mai Quang Huy

"Improving the quality of research staff and education specialists" is one of the tasks and solutions for education and training development. It is important to train qualified researchers and educators to meet international standards. Based on comparing the curriculum of the bachelor degree in educational studiesin our country with the the curriculum in Hiroshima University - Japan, the article clarifies the basis for building curiculum ofBA in educational studies in our country.


2017 ◽  
Vol 24 (1) ◽  
pp. 87-106
Author(s):  
Wiharyanto Wiharyanto

The study aims to analyze about the low graduation and certification exam training participants of the procurement of goods / services of the government and its contributing factors, and formulate a strategy of education and training and skills certification exams procurement of goods / services of the government. Collecting data using the method of study documentation, interviews, and questionnaires. Is the official source of information on the structural and functional Regional Employment Board, as well as the participants of the training and skills certification exams procurement of goods / services of the government in Magelang regency government environment. Analysis using 4 quadrant SWOT analysis, to determine the issue or strategic factors in improving the quality of education and training and skills certification exams procurement of government goods / services within the Government of Magelang regency. The results show organizer position is in quadrant I, which is supporting the growth strategy, with 3 alternative formulation strategies that improve the quality of education and training and skills certification exams procurement of government goods / services, and conducts certification examination of the procurement of government goods / services with computer assisted test system (CAT). Based on the research recommendations formulated advice to the organizing committee, namely: of prospective participants of the training and skills certification exams procurement of goods / services the government should consider the motivation of civil servants, is examinees who have attended training in the same period of the year, the need for simulation procurement of goods / services significantly, an additional allocation of training time, giving sanction to civil servants who have not passed the exam, the provision of adequate classroom space with the number of participants of each class are proportional, as well as explore the evaluation of education and training and skills certification exams procurement of goods / services for Government of participants.


2020 ◽  
Vol 41 (S1) ◽  
pp. s273-s273
Author(s):  
Christian Pallares ◽  
María Virginia Villegas Botero

Background: More than 50% of antibiotics used in hospitals are unnecessary or inappropriate. The antimicrobial stewardship programs (ASPs) are coordinated efforts to promote the rational and effective use of antibiotics including appropriate selection, dosage, administration, and duration of therapy. When an ASP integrates infection control strategies, it is possible to decrease the transmission of multidrug-resistant pathogens. Methods: In 2018, 5 Colombian hospitals were selected to implement an ASP. Private and public hospitals from different cities were included in the study, ranging from 200 to 700 beds. Our team, consisting of an infectious disease and hospital epidemiologist, visited each hospital to establish the baseline of their ASP program, to define the ASP outcomes according to each hospital’s needs, and to set goals for ASP outcomes in the following 6–12 months. Follow-up was scheduled every 2 months through Skype video conference. The baseline diagnosis or preintervention evaluation was done using a tool adapted from previous reports (ie, international consensus and The Joint Commission international standards). Documentation related to ASPs, such as microbiological profiles, antimicrobial guidelines (AMG) and indicators for the adherence to them as well as antimicrobial resistance (AMR) prevention through protocols, were written and/or updated. Prevention and infection control requirements and protocols were also updated, and cleaning and antiseptic policies were created. Training in rational use of antibiotic, infection control and prevention, and cleaning and disinfection were carried out with the healthcare workers in each institution. Results: Before the intervention, the development of the ASP according to the tool was 27% (range, 5%–47%). The lowest institutional scores were the item related to ASP feedback and reports (11% on average), followed by education and training (14%), defined ASP responsibilities (23%), ASP function according to priorities (26%), and AMR surveillance (27%). After the intervention, the ASP development increased to 57% (range, 39%–81%) in the hospitals. The highest scores achieved were for education and training (90%), surveillance (75%), and the activities of the infection control committee (70%). The items that made the greatest contribution to ASP development were the individual antibiogram, including the bacteria resistance profile, and the development of the AMG based on the local epidemiology in each hospital. Conclusions: The implementation of an ASP should include training and education as well as defining outcomes according to the hospital’s needs. Once the strategy is implemented, follow-up is key to achieving the goals.Funding: NoneDisclosures: None


Author(s):  
A. Alekseev

The article explores the interrelation between the main factors of national economy competitiveness on the basis of logical and correlation analysis of the data on 144 countries presented in The Global Competitiveness Report issued by the World Economic Forum. The analysis of the strength and nature of the relations between the factors gives grounds to assume that institutions, infrastructure, higher education and training are core problems; goods market efficiency, technological readiness are key problems; business sophistication and innovation are resulting problems. The analysis shows that the competitiveness indicators of other BRICS countries which are better than Russian ones, are achieved not due to any remarkable progress in economic policy, but owing to the lack of serious failures typical for Russian economy. For instance, the high level of Russian infrastructure, macroeconomic stability, sizes of home market and some other indicators come to nothing because of extremely low level of Russian institutions, market efficiency, financial market, and business sophistication. As a result, other BRICS countries' progress, which is not so remarkable itself, gives much better cumulative result in comparison with Russian breakthrough, which cannot be accomplished in the environment that is unfavorable for it. With the view of Russian economy competitiveness and innovation upgrade, firstly, it is essential to increase the quality of Russian institutions (the necessity of reforms is indubitable: Russia occupies the 133d place in the world in accordance with the quality of its institutions), to improve the infrastructure, higher education and training. The advancement in solving these problems will facilitate the situation or solve the large part of the problems of goods market efficiency and improve the existing technological readiness. The increasing of the goods market quality and the improvement of technological readiness will, in their turn, upgrade business sophistication and innovations. The proposed approach gives ground to claim that the reforms need to be made in the sequence described above. The upgrade of Russian companies’ business sophistication and their innovation will be to a great extent the result of the solution of the mentioned problems.


Curationis ◽  
1982 ◽  
Vol 5 (2) ◽  
Author(s):  
E. Thomas

Music therapy involves the planned and controlled use of music to improve the quality of life of the person. It has a definite place in the education and training of mentally retarded persons. Various behaviours and concepts can be taught through music, improving both social behaviour and eventually learning ability. Rhythmic movement to music can also improve physical health and music can have a calming influence in stressful situations.


2015 ◽  
Vol 2 (2) ◽  
pp. 169
Author(s):  
Francis Tantri ◽  
Aang Gunawan ◽  
Marthaleina Ruminda

The objective of this research is to study the inluence of development effectiveness and education and training quality on the driver’s technical skills of PT XYZ in Jakarta. The method of research is a survey using Path Analysis. The respondents for this survey are 35 drivers selected by applying proportional random sampling technique. The results of this research show that: (1) the effectiveness of development directly inluencing the driver’s technical skills is 35.8%, (2) the quality of education and training directly inluencing the driver’s technical skills is 33.8%, and (3) the effectiveness of coaching directly inluencing the quality of education is 25.5% The study concludes that technical skills can be improved through effective development and the quality of education and training, and the quality of education and training can be enhanced through effective development as well.


Author(s):  
Michael Gessler ◽  
Sandra Bohlinger ◽  
Olga Zlatkin-Troitschanskaia

The seven articles in this special issue represent a wide range of international comparative and review studies by international research teams from China, Germany, India, Russia, Switzerland and Mexico. The presented projects are part of the national program "Research on the Internationalisation of Vocational Education and Training", funded by the German Federal Ministry of Education and Research (BMBF).  An adapted version of Urie Bronfenbrenner’s ecological systems theory forms the conceptual framework of the special issue. The four system levels (micro, meso, exo and macro) are addressed by one article each. The article on the microsystem level focuses on the intended and implemented curricula in a cross-country comparison of China and Russia. The article on the mesosystem level aims at the development of a quality management model for vocational education and training (VET) institutions in India. At the exolevel, the regional structures of the education and employment systems in Mexico, particularly the cooperation between schools and companies in the hotel industry, are investigated. At the macrosystem level, the social representation of non-academic labour in Mexico is examined in terms of cultural artefacts. Furthermore, three overarching review studies systematise relevant research developments and approaches. The topics of the three review studies are European VET policy, transfer of VET and VET research. The scope ranges from the development of a comparative research tool to a summary analysis of over 5,000 individual publications. Given the broad scope and heterogeneity of the findings, a summative conclusion would hardly be appropriate. Nevertheless, with regard to the model of the ‘triadic conception of purposes in comparative VET research’ that represents a heuristic for describing the purposes of international VET research, we conclude with an emphasis on a need of more criticality. In this context, one finding can be pointed out as an example: One review study found that most studies (here, with reference to VET transfer) refer to the recipient country without a comparative perspective. Thus, there is a clear demand for more comparative research following a critical-reflective approach. 


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