scholarly journals IT service: concepts and types for accounting purposes

Author(s):  
I.V. Zamula ◽  
L.V. Chyzhevska ◽  
I.L. Hrabchuk

Ensuring effective management of IT services requires well-defined terminology. There is no unity among scientists on this issue. The purpose of the article is to reveal the concept, main characteristics and types of IT services that have an impact on their accounting. To achieve this goal, the following methods were used: analysis and synthesis, logical generalization, contrastive comparison, graphical method. Based on the analysis of scientific works, which raised the issue of interpretation of IT services, the main characteristics of this concept are identified. Disclosure of the essence of IT services is impossible without a description of their classification. The article summarizes the types of IT services provided in the works of scientists. It is proposed to classify them according to the following characteristics: method of provision (IT consulting, IT outsourcing, software development, system integration); object of provision (services related to software; technical support services; services related to the processing and storage of electronic information). It is established that the IT service for accounting purposes meets the characteristics inherent in all services, and has its own specific characteristics. The list of such features has been expanded and presented as follows: immateriality; inseparability from the source; indistinctness; receiving income from the performer or incurring costs; ensuring a useful result for the consumer of IT services; availability of special software and hardware for the service recipient; insensitivity of the IT service until the recipient receives the final version of the IT product; uncertainty of the quality of IT services before its implementation; difficulty in calculating the final price.

Foods ◽  
2021 ◽  
Vol 10 (7) ◽  
pp. 1537
Author(s):  
Danuta Jaworska ◽  
Elżbieta Rosiak ◽  
Eliza Kostyra ◽  
Katarzyna Jaszczyk ◽  
Monika Wroniszewska ◽  
...  

The study aimed to assess the effect of herbal additions with antioxidant properties (pepper, thyme and oregano) on the microbiological and oxidative stability as well as the sensory quality of minced poultry meat. Meatballs treatments without additives and treatments with the addition of three types of spices in two forms—dry spices and industrial extracts were examined. Popular seasoning additives of oregano (Origanum vulgare), thyme (Thymus vulgaris) and black pepper (Piper nigrum) at 0.3% of dry herbal or 0.003% as industrial extract were added to minced meat. The microbiological, chemical and sensory tests were performed at specified times and storage temperature. Based on the studied criteria, products maintained constant and adequate quality by up to 10 days while stored in 4 °C. In the case of all tested samples, the overall sensory quality began to deteriorate after 10 days of storage. The preservative role of herbs and extracts in meat products during processing and storage was observed. Oregano and black pepper in both forms maintained good microbial quality and showed their inhibitory effects on the growth of psychrotrophic bacteria. It was observed that dried herbs revealed a stronger antioxidant effect than additives in the form of extracts. The studied dried herbs played an antioxidant, antimicrobial and preservative role in meat products during processing and storage.


2021 ◽  
Vol 2021 ◽  
pp. 1-8
Author(s):  
Driss Ousaaid ◽  
Hamada Imtara ◽  
Hassan Laaroussi ◽  
Badiaa Lyoussi ◽  
Ilham Elarabi

Vinegar is a natural product rich in bioactive compounds such as phenols, flavonoids, and organic acids. Several factors affect the quality of vinegars such as apple origin, environmental conditions, production methods, processing, and storage conditions. We investigated the quality of apple vinegars as well as their physicochemical properties and the antioxidant and antibacterial activities of vinegars collected from different areas in Morocco. For physicochemical properties, the outcomes showed the following values: pH (3.18–3.83), electrical conductivity (2.11–2.90), acidity (0.24–5.6), Brix (3.25–6), and density (1.0123–1.0233). The polyphenols content of samples was 68.91 mg AG/100 mL in sample S6 as the minimum value and 147.54 mg AG/100 mL in sample S2 as the maximum value. The best ability to scavenge the DPPH radical was observed in sample S3 (IC50 = 0.45 ± 0.013 µL/mL). Sample S2 showed moderate antibacterial effect against microorganisms tested with MICs ranging from 0.78 µL/mL to 1.125 µL/mL and with a diameter of inhibition ranging from 15.65 mm to 27.65 mm. In addition, a strong correlation was observed between the antibacterial activity of vinegars and physicochemical parameters (pH and total acidity). These outcomes have shown that our vinegar samples are an excellent source of bioactive compounds with potent antioxidant and antibacterial potentials.


2020 ◽  
Vol 26 (9) ◽  
pp. 220-226
Author(s):  
Sunny Deo

Background/Aims The quality of information technology (IT) services is key to effective healthcare delivery. However, the high aspirations of health ministers for IT services in hospitals may not be aligned with clinicians' perceptions. This study aimed to assess frontline clinicians' perceptions of the quality of IT services in their institutions. Methods The British Orthopaedics Directors Society online forum was used to invite a group of trauma and orthopaedic clinical leads from a range of hospitals to complete a short questionnaire regarding their perceptions of IT service quality in their practice. Results Negative perceptions of IT service quality were found to be common, with 45% of respondents rating their trusts' overall IT quality as poor or very poor. Of these, 13% deemed their trust's IT service quality to be so poor as to put patients at increased risk. Wide disparities were also reported between respondents' ratings of IT infrastructure quality and institutional responsiveness to concerns. Conclusions This small initial evaluation highlights concerning variations in clinicians' perceptions of IT service quality across different trusts. It also suggests the need for further, more detailed assessment and monitoring of IT quality improvement, for which the same questionnaire method may be useful.


Author(s):  
Naureen Naqvi ◽  
Sabih Ur Rehman ◽  
Zahidul Islam

Recent technological advancements have given rise to the concept of hyper-connected smart cities being adopted around the world. These cities aspire to achieve better outcomes for citizens by improving the quality of service delivery, information sharing, and creating a sustainable environment. A smart city comprises of a network of interconnected devices also known as IoT (Internet of Things), which captures data and transmits it to a platform for analysis. This data covers a variety of information produced in large volumes also known as Big Data. From data capture to processing and storage, there are several stages where a breach in security and privacy could result in catastrophic impacts. Presently there is a gap in the centralization of knowledge to implement smart city services with a secure architecture. To bridge this gap, we present a framework that highlights challenges within the smart city applications and synthesizes the techniques feasible to solve them. Additionally, we analyze the impact of a potential breach on smart city applications and state-of-the-art architectures available. Furthermore, we identify the stakeholders who may have an interest in learning about the relationships between the significant aspects of a smart city. We demonstrate these relationships through force-directed network diagrams. They will help raise the awareness amongst the stakeholders for planning the development of a smart city. To complement our framework, we designed web-based interactive resources that are available from http://ausdigitech.com/smartcity/.


Antioxidants ◽  
2020 ◽  
Vol 9 (9) ◽  
pp. 815 ◽  
Author(s):  
Paulo E. S. Munekata ◽  
Beatriz Gullón ◽  
Mirian Pateiro ◽  
Igor Tomasevic ◽  
Ruben Domínguez ◽  
...  

The use of synthetic antioxidants in the food industry has raised important questions about the effects of prolonged consumption on human health. On top of that, the consumption of meat products has been changing due to the awareness generated by health-related organizations. In this sense, exploring strategies to develop and produce healthier meat products has become a paramount concern. Several studies explored the composition of several seeds to characterize and explore the compounds with antioxidant activity, which are mainly composed of polyphenols. The use of antioxidant extracts in meat products has shown important results to delay the oxidative reactions in meat products derived from the processing and storage of meat products. Moreover, these extracts can also replace synthetic antioxidants and preserve the quality of meat products. Therefore, the aims of this review are first, to present the sources and compounds with antioxidant activity in seeds, and second, to discuss their protective effect against oxidative reactions in meat products.


2019 ◽  
Vol 45 (05) ◽  
pp. 433-448 ◽  
Author(s):  
Robert C. Gosselin ◽  
Richard A. Marlar

AbstractMany preanalytical variables may affect the results of routine coagulation assays. While advances in laboratory instrumentation have partially addressed the laboratory's ability to recognize some of these variables, there remains an increased reliance on laboratory personnel to recognize the three potential areas where coagulation testing preanalytical issues may arise: (1) specimen collection (including patient selection), (2) specimen transportation and stability, and (3) specimen processing and storage. The purpose of this article is to identify the preanalytical variables associated with coagulation-related testing and provide laboratory practice recommendations in an effort to improve the quality of coagulation testing and accuracy of result reporting.


1948 ◽  
Vol 26f (3) ◽  
pp. 160-167
Author(s):  
D. MacDougall

Irish moss (Chondrus crispus) from Canada's east coast was used to study possible improvements in the production and storage of gelose. The optimum pH for the extraction of gelose from Irish moss was between 6 and 7. Fine leaf particles, which prevent rapid filtration, were readily removed by supercentrifuging. Comparison of drum drying and drying from the frozen state showed that the former caused a marked lowering of viscosity but had little effect on suspending power or jelly strength. The logarithm of the viscosity determined by means of a MacMichael viscosimeter was related directly to the concentration; therefore, viscosity measurements can be corrected for the moisture content of the samples. The effect of storage temperature on deterioration was greater than the effect of relative humidity. Samples stored at 0° and 40° F. for 12 weeks showed no significant changes in viscosity or suspending power, whereas those stored at 80° and 120° F. deteriorated very rapidly. Material was vacuum ice-dried to 2% moisture without damage but the quality decreased when the extracts were stored at high temperatures.


2019 ◽  
Vol 64 (12) ◽  
pp. 769-776 ◽  
Author(s):  
Y. V. Doludin ◽  
A. L. Borisova ◽  
M. S. Pokrovskaya ◽  
O. V. Stefanyuk ◽  
O. V. Sivakova ◽  
...  

The biobank is a structure established with the goal of long-term responsible storage of biological samples and the associated data for their further use in scientific and clinical research. The objectives of biobanking are the creation of unified recommendations on: the planning of premises and the selection of equipment for storage; development of management methods and staff training; standardization of methods for the collection, shipping, processing and storage of biomaterial of various origins, as well as methods for quality control and validation of the applied methods; creation and use of databases of information accompanying biospecimens. The lack of common standards for conducting the preanalytical phase has been the cause of low accuracy and poor reproducibility of research results. To date, a large number of guidelines and best practices have been published that provide an answer to a wide range of problems in organizing the biobanking process. The article provides an overview of the most famous biobanking guidelines that can be used to solve various research problems. Biobanking in Russia is actively developing. Since 1996 there is a work on the legislative regulation of biobanking activities, as a result of which a number of regulatory documents have been issued. An important stage in the development of biobanking in Russia was the establishment of the “National Association of Biobanks and Biobanking Specialists” (NASBio) in 2018, which included representatives of medical and research institutions, commercial firms, and qualified specialists in the field of biobanking. One of the key tasks of NASBio is the adaptation and implementation of the best biobanking practices in Russian research institutes and centers. The use of modern guidelines and best practices on biobanking will lead to an increase in the quality of research and publications.


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