scholarly journals Corruption and internal control weaknesses. Case study Romania

10.26458/1515 ◽  
2015 ◽  
Vol 15 (1) ◽  
pp. 41
Author(s):  
Luminiţa IONESCU
Keyword(s):  
Internal Control ◽  
Extreme Weather Events ◽  
Global Risk ◽  
State Collapse ◽  
Doing Business ◽  
Weather Events ◽  
Financial Expertise ◽  
High Level ◽  
Strong Control

Corruption represents one of the major causes of poverty all over the world and European Union is fighting against it. In the last few years, the corruption phenomenon registered a high level in some European countries and became one of the most problematic factors for doing business, due to the evolution of the perceived top five global risks: interstate conflict and regional consequences, extreme weather events, failure of national governance, state collapse or crises, high structural unemployment or underemployment              (WEF-Global Risk Report 2015, p. 14).One of the modalities in combating corruption is implementing the internal control and most of the governments and organizations adopted strong control techniques. Most of the control weaknesses are related to the financial procedures and the number of controllers. Some of the controllers do not have enough financial expertise or do not understand the importance of informatics systems. 

scholarly journals Periods of Excess Energy in Extreme Weather Events

2013 ◽  
Vol 2013 ◽  
pp. 1-7 ◽  
Author(s):  
Igor G. Zurbenko ◽  
Amy L. Potrzeba-Macrina
Keyword(s):  
Atmospheric Pressure ◽  
Original Data ◽  
Extreme Weather Events ◽  
Noise Levels ◽  
Tidal Waves ◽  
Numerical Reconstruction ◽  
Weather Events ◽  
Periodic Signals ◽  
High Level ◽  
The Waves

The reconstruction of periodic signals that are embedded in noise is a very important task in many applications. This already difficult task is even more complex when some observations are missed or some are presented irregularly in time. Kolmogorov-Zurbenko (KZ) filtration, a well-developed method, offers a solution to this problem. One section of this paper provides examples of very precise reconstructions of multiple periodic signals covered with high level noise, noise levels that make those signals invisible within the original data. The ability to reconstruct signals from noisy data is applied to the numerical reconstruction of tidal waves in atmospheric pressure. The existence of such waves was proved by well-known naturalist Chapman, but due to the high synoptic fluctuation in atmospheric pressure he was unable to numerically reproduce the waves. Reconstruction of the atmospheric tidal waves reveals a potential intensification on wind speed during hurricanes, which could increase the danger imposed by hurricanes. Due to the periodic structure of the atmospheric tidal wave, it is predictable in time and space, which is important information for the prediction of excess force in developing hurricanes.

Comparison and Evaluation of Organizational Transactions for Continuous Auditing and Business Compliance

2018 ◽  
Vol 9 (2) ◽  
pp. 1-23
Author(s):  
Rui Pedro Marques ◽  
Henrique Santos ◽  
Carlos Santos
Keyword(s):  
Real Time ◽  
Internal Control ◽  
Control Mechanisms ◽  
Continuous Auditing ◽  
Technical Details ◽  
Ontological Model ◽  
High Level ◽  
Execution Pattern

This article presents a comparator module which aims to compare, in real time, executions of organizational transactions with patterns of behaviors of these transaction executions, allowing the determination of which execution pattern is being followed by running each transaction. This is according to information received by the internal control mechanisms, which continuously monitors the transaction executions. A possible application using this module was deployed and results were obtained from a case study. The results prove effectiveness of the module, mainly because it is able to assess business compliance and the qualitative risk associated to each transaction execution while it is running, enabling an efficient continuous auditing application. The innovation of this article is ensured by the use of an ontological model to represent organizational transactions, which can be applicable to any type of transaction in any business area in order to audit transactions at a very low level, contrary to what happens in traditional auditing, which occurs at a high level (e.g. compare whether a completed transaction has followed a set of procedures). Besides the conceptualization, this work presents some technical details of development and discussion of results from the case study.

scholarly journals Policy options for addressing climate change, with a focus on ecosystem based adaptation: a case study of Guyana

2021 ◽  
Author(s):  
Ramesh Lilwah
Keyword(s):  
Climate Change ◽  
Sea Level ◽  
Public Awareness ◽  
Extreme Weather ◽  
Extreme Weather Events ◽  
Weather Events ◽  
Resource Sector ◽  
Adaptation Method ◽  
Impacts Of Climate Change

Close to ninety percent of Guyana‟s population live along a low lying coastal plain, which is below sea level and very vulnerable to the impacts of climate change. While the national government has not yet developed a comprehensive climate policy, the potential impacts of climate change is considered in several sectoral policies, much of which emphasize mitigation, with little focus on adaptation. This research examined the current priorities for adaptation by a review of the policies within the natural resource sector to identify opportunities for adaptation, especially ecosystem based adaptation. A Diagnostic Adaptation Framework (DAF) was used to help identify approaches to address a given adaptation challenge with regards to needs, measures and options. A survey questionnaire was used to support the policy reviews and identified four key vulnerabilities: coastal floods; sea level rise; drought and extreme weather events. The application of the DAF in selecting an adaptation method suggests the need for more data on drought and extreme weather events. Coastal flooding is addressed, with recognized need for more data and public awareness for ecosystem based adaptation

Assessment of extreme weather events on transport networks: case study of the 2007 wildfires in Peloponnesus

2013 ◽  
Vol 72 (1) ◽  
pp. 87-107 ◽  
Author(s):  
Evangelos Mitsakis ◽  
Iraklis Stamos ◽  
Anestis Papanikolaou ◽  
Georgia Aifadopoulou ◽  
Haris Kontoes
Keyword(s):  
Extreme Weather ◽  
Extreme Weather Events ◽  
Transport Networks ◽  
Weather Events

scholarly journals Coastal Communities and Climate Change: A Case Study in Gujarat, India

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Anil Kumar Roy
Keyword(s):  
Climate Change ◽  
Climate Change Impacts ◽  
Coastal Communities ◽  
Mitigation Measures ◽  
Extreme Weather Events ◽  
Coping Capacity ◽  
Weather Events ◽  
Negative Impacts ◽  
Indian Cities

Developing countries are highly vulnerable to climate change [1,2]. They have less coping capacity to deal with its negative impacts. India is one of the most vulnerable countries in South Asia. It urgently requires adaptation and mitigation measures to cope with possible impacts arising from extreme weather events due to climate change. Indian cities, particularly the coastal ones, are at a comparatively greater risk as their population is likely to grow rapidly and may reach 500 million over the next 50 years [3]. The assessment of climate change impacts and adaptability both at the macro region and micro levels is necessary to create effective mitigation policies

scholarly journals Determining the Effect of Extreme Weather Events on Human Participation in Recreation and Tourism: A Case Study of the Toronto Zoo

Atmosphere ◽  
2020 ◽  
Vol 11 (1) ◽  
pp. 99
Author(s):  
Micah Hewer
Keyword(s):  
Extreme Weather ◽  
Extreme Weather Events ◽  
Maximum Temperature ◽  
Distance Method ◽  
Daily Weather ◽  
Weather Events ◽  
Daily Weather Data ◽  
Weather Stations ◽  
Recreation And Tourism

This study devises a novel approach for defining extreme weather events and assessing their effects on human participation in recreation and tourism, based on a case study of attendance at the Toronto Zoo (Toronto, ON, Canada). Daily zoo attendance data from 1999 to 2018 was obtained and analyzed in connection with daily weather data from local weather stations for the maximum temperature, minimum temperature, total precipitation, and maximum wind speed. The “climatic distance” method, used for evaluating representative weather stations for case studies in applied climatology, was employed to rank and select surrounding weather stations that most accurately captured daily weather observations recorded at the Toronto Zoo from 1990 to 1992. Extreme weather events can be defined as lying in the outermost (most unusual) 10 percent of a place’s history. Using this definition as the foundation, a percentile approach was developed to identify and assess the effects of extreme weather events across the following thresholds: the 99th percentile, the 95th percentile, and the 90th percentile, as well as less than the 1st percentile, less than the 5th percentile, and less than the 10th percentile. Additionally, revealed, theoretical, and binary thresholds were also assessed to verify their merit and determine their effects, and were compared to the extreme weather events defined by the percentiles approach. Overall, extreme daily weather events had statistically significant negative effects on zoo attendance in Toronto, apart from a few cases, such as the positive effect of usually warm daytime temperatures in the winter and usually cool nighttime temperatures in the summer. The most influential weather event across all seasons was extremely hot temperatures, which has important implications for climate change impact assessments.

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