scholarly journals Application of Budgeting in Selected Municipal Companies in the Warmińsko-Mazurskie Voivodeship

2020 ◽  
Vol 15 (4) ◽  
pp. 339-350
Author(s):  
Mirosław Kowalewski ◽  
Monika Zamielska
Keyword(s):  
Internal Control ◽  
Top Down ◽  
Incremental Methods ◽  
Insufficient Amount ◽  
Budget Control ◽  
Labour Input ◽  
Research Goal ◽  
Management Method ◽  
Management Instrument

This study aimed to determine the scope to which budgeting is used as a management method in selected enterprises of the municipal sector in the Warmińsko-Mazurskie Voivodeship. The research goal was achieved through the following tasks: identification of the reasons for and methods of budgeting used in enterprises of the municipal sector in the Warmińsko-Mazurskie Voivodeship and determining the methods of controlling budget implementation in the examined entities. The use of budgeting in the practice of Polish municipal enterprises, as well as the knowledge of how to use this management instrument, seems to be relatively common. Nevertheless, there are still entities convinced of the insufficient amount of benefits resulting from budgeting and that these benefits may be lower than the labour input and costs incurred in budgeting. Research has revealed that budgeting is used primarily in medium and large companies with annual revenues of over PLN 50,000,000 and employing over 200 employees. An important feature that connects all entities using budgeting is the desire to reduce costs and improve financial results. The desire to increase internal control and make more effective decisions was the main reason for the implementation of budgeting in these enterprises. The dominant methods of budgeting are the top-down and incremental methods. Budget control is exercised by various people and units. Disclosed deviations most often relate to exceeding the planned level of costs and failure to meet the deadlines for renovation and investment tasks.

Neural Mechanisms for the Executive Control of Attention

2014 ◽  
Author(s):  
Earl K. Miller ◽  
Timothy J. Buschman
Keyword(s):  
Prefrontal Cortex ◽  
Internal Control ◽  
Executive Control ◽  
Top Down ◽  
Neural Representations ◽  
Reciprocal Connections ◽  
Transmission Of Information ◽  
Neural Populations ◽  
Descending Projections ◽  
Selection Of

The prefrontal cortex is a source of internal control of attention as it captures three important components of an executive controller. First, it provides top-down selection of neural representations through descending projections, This top-down input may act by increasing the synchrony of local neural populations, enhancing their connectivity, and boosting the transmission of information. Second, intelligent top-down control of behaviour requires integrating diverse information. Neural representations in prefrontal cortex capture this breadth of information: representing anything from the specific contents of working memory to abstract categories and rules. Third, through reciprocal connections with the basal ganglia, prefrontal cortex neurons are ideally situated to learn the ‘rules’ of behaviour that allow us to know what to attend to in a given situation. These connections may support an iterative, bootstrapping, process that allows for increasingly complex rules to be learned. The prefrontal cortex acts as a generalized executive controller, acting through mechanisms such as attention, to guide thoughts and behaviour.

scholarly journals PENERAPAN SPI–COSO ATAS PEMBERIAN KREDIT DANA BERGULIR KOTAKU

2019 ◽  
Vol 1 (2) ◽  
pp. 11
Author(s):  
Dheo Rimbano
Keyword(s):  
Internal Control ◽  
Financial Services ◽  
Qualitative Method ◽  
Cultural Anthropology ◽  
Community Empowerment ◽  
Internal Auditing ◽  
Accelerated Program ◽  
Poor Households ◽  
Research Goal ◽  
In The Beginning

“Kota Tanpa Kumuh” (KOTAKU) program is an advanced program of National Community Empowerment Program of Urban Mandiri that has accelerated program for handling urban slums and reducing poverty and so KOTAKU provides access to financial services for poor households by market – based micro loans with many activities which generate income that usually don’t have any access to other loan sources, to improve their economic conditions and activities those support economic growth and micro business , besides that teach them in managing loans and use it correctly.nevertheless, KOTAKU isn’t micro finance program, KOTAKU role only builds sustainable basic solutions for loan services and non – loan services at the “kelurahan” level. This research goal is to describe whether internal control system credit application applied to KOTAKU has been in accordance with the elements of internal control based on Committee Of Sponsoring Organizations (COSO). The method was used in this research is qualitative method, qualitative method is usually called as naturalistic research method because the research was conducted in the natural conditions, it’s also called as ethnography method, because in the beginning, this method is more widely used for research in cultural anthropology, it’s called as qualitative research because data have been collected and its analysis is more qualitative. The finding results is rolling loan lending system that is conducted by KOTAKU has completed internal controlling aspects based on COSO, except control activities components in the elements of separation of duties, namely lending isn’t separate from the loan inspection , and supervision component on the element of internal auditing that is internal which is not separate by LKM. And the recommendation can be given those are (1) giving and checking loans, and (2) internal auditing should be separated by LKM officer so that there is no collusion and irregulaties.

scholarly journals The New Approach to the Strategic Project Management in the Polish Public Administration

2019 ◽  
Vol 11 (1) ◽  
pp. 143-154 ◽  
Author(s):  
Tomasz Janka ◽  
Anna Kosieradzka
Keyword(s):  
Project Management ◽  
Public Administration ◽  
Program Management ◽  
Original Model ◽  
Top Down ◽  
New Approach ◽  
Government Administration ◽  
Management Method ◽  
The Government ◽  
Strategic Project

Abstract The article deals with a way of standardizing project and program management methods in public administration, considering that they have been initiated by a number of administration units having a great autonomy, independently of the government strategy. To manage the government strategy, an original model of the unification process of managing projects and programs executed as part of the strategy and supported by a dedicated IT system has been specially developed and implemented. The essence of the presented approach is to replace the top-down forcing changes toward unifying the project management methodologies used by government administration units by stimulating interest in facilitation and benefits provided by the IT system and, as a result, also a willingness to join the system. Such voluntary joining the system is associated with voluntary adaptation of the previous locally applied management method to the methodology supported by the IT system.

scholarly journals One-year old infants control bottom-up saliencies to purposely sustain attention

2021 ◽  
Author(s):  
Andrés Méndez ◽  
Chen Yu ◽  
Linda B. Smith
Keyword(s):  
Internal Control ◽  
Spatial Relation ◽  
Top Down ◽  
Bottom Up ◽  
Object Play ◽  
Regulatory Processes ◽  
One Year ◽  
Visual Size ◽  
Infant Attention ◽  
Simultaneous Change

Salient stimuli attract gaze [1,2]. Mature perceivers internally suppress salient distractors to purposefully sustain attention on a visual target. Infants’ abilities to purposefully sustain gaze on an object, often measured in the context of play, is also assumed to require the internal suppression of distractors and is considered an early marker and risk point in the development of the internal regulatory processes mediated by the pre-frontal cortex [3,4]. Here we show that sustained attention by one-year-old infants includes a behavior-driven increase in the external salience of the target. Using head-mounted eye trackers, we measured infants’ gaze during object play and the momentary visual size of objects in the infant’s field of view. Visual size is well-known to robustly attract gaze [1]. We found that when infants directed gaze to an object, there was a simultaneous change in the the spatial relation of the head to the attended object increasing the target’s visual size relative to distractors. The onset, duration, and offset of the increased salience was time-locked with the onset, duration and offset of infant gaze to the object. The findings challenge characterizations of infant attention as a competition between bottom-up and top-down control and implicate instead a collaboration in which top-down goals drive infant’s externally-directed behaviors that suppress the salience of distractors at input. The top-down control of attention through externally directed behavior may serve as the training ground –and risk factor – in the development of internal control.

The Strategic Effects of Auditing Standard No. 5 in a Multi-Location Setting

2015 ◽  
Vol 35 (1) ◽  
pp. 119-138 ◽  
Author(s):  
Evelyn R. Patterson ◽  
J. Reed Smith
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Private Information ◽  
Financial Statement ◽  
Top Down ◽  
Control Strength ◽  
Financial Statement Audit ◽  
Financial Misstatement ◽  
Strategic Effects

SUMMARY Auditing Standard No. (AS) 5 provides guidance in the required audit of internal control over financial reporting and its integration into the financial statement audit. AS 5 advocates a “top-down” approach, in which control testing helps the auditor assess the risk of financial misstatement across multiple locations. We consider a manager who oversees two locations and who has private information about internal control strength in each location. Only when controls are weak can the manager commit fraud. We show how the manager's opportunity to commit fraud and informational characteristics of internal control tests impact the manager's probability choice of fraud and the auditor's choice of substantive test effort.

scholarly journals Internal budget control

2011 ◽  
Vol 1 (1) ◽  
pp. 89
Author(s):  
MSc. Mervete Shala
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Good Governance ◽  
Internal Audit ◽  
Budget Control ◽  
Effective System ◽  
The Government ◽  
Accounting Control ◽  
Compliance With The Law ◽  
And Control

Internal control is established by the Government to ensure effective and proper operations of ministries, institutions and generally of all public agencies, in compliance with the law, the goals and objectives stated by them, to provide protection against abuse and mismanagement or poor governance.The instrument of internal audit entails a series of mechanisms which aim at enabling budgetary policies compliance, such as: financial reporting; effective system of communication between managers and staff; checks on accounting; control over processes and control over procurement.Generally, duties of internal control officers within ministries and institutions must be clearly divided to reduce the risk of inco-rrect behaviour. Operations of an efficient control mechanism influence and ensure conditions for rule of law, good governance, and democracy.

The Effect of Auditing Standard No. 5 on Audit Report Lags

2015 ◽  
Vol 29 (3) ◽  
pp. 507-527 ◽  
Author(s):  
Santanu Mitra ◽  
Hakjoon Song ◽  
Joon Sun Yang
Keyword(s):  
Internal Control ◽  
Extended Period ◽  
Data Availability ◽  
Audit Report ◽  
Audit Process ◽  
Top Down ◽  
The Public ◽  
Audit Efficiency ◽  
Public Company ◽  
The Impact

SYNOPSIS Auditing Standard No. 5 (AS5) introduced by the Public Company Accounting Oversight Board (PCAOB) in June 2007 requires a top-down risk-based approach in auditing and is expected to improve audit efficiency and make the overall auditing process timelier by reducing audit report lags. We investigate the impact of AS5 on audit report lags over an extended period from 2006 to 2011 and find that audit report lags are lower in the AS5 years (2007–2011) relative to the AS2 years (2006–2007). But this reduction is evident mostly for the firms with clean SOX 404 opinions. The presence of material internal control weaknesses (ICW) significantly increases audit report lags, but AS5 does not have any incremental moderating effect on report lags and the ICW relationship. Tests for the firms with company-level and account-specific ICWs demonstrate identical results. Additional analyses show that the learning curve effect takes place rapidly in the early part of the AS5 period and audits continue to remain efficient in terms of reduced report lags in the latter part of the AS5 period relative to the AS2 period. The year-to-year change analyses for the AS5 period further corroborate this result. Overall, our study demonstrates that the top-down, risk-based approach under AS5 makes the audit process more efficient and timelier by decreasing audit report lags. Data Availability: Data are available from public sources identified in the paper.

Design of Internal Control Risk Management System of Coal Mining Enterprises Based on Systems Engineering

2012 ◽  
Vol 424-425 ◽  
pp. 890-893 ◽  
Author(s):  
Su Li Hao ◽  
Zhong Xin Ding
Keyword(s):  
Risk Management ◽  
Coal Mining ◽  
Systems Engineering ◽  
Internal Control ◽  
Management System ◽  
Engineering Theory ◽  
Risk Management System ◽  
Risk Management Process ◽  
Management Method ◽  
Control Risk

Coal mining enterprises internal control risk management is a complicated system problem. The paper researched the internal control risk management system of coal mining enterprises by applying the system engineering theory and risk management method. And then the internal control risk management system has been established from internal control risk management process, risk management circle and risk management method. Furthermore, the every subarchitecture and the internal relation have been analyzed. Finally, from the business process of coal mining enterprises, the implementing scheme of internal control risk management has been designed form workers, equipment, environment and management aspects

Top-Down Processing and Visual Reorientation Illusions in a Virtual Reality Environment

2004 ◽  
Vol 63 (3) ◽  
pp. 143-149 ◽  
Author(s):  
Fred W. Mast ◽  
Charles M. Oman
Keyword(s):  
Virtual Reality ◽  
Visual Processing ◽  
Line Length ◽  
Perceptual Cues ◽  
Virtual Reality Environment ◽  
Top Down ◽  
Test Conditions ◽  
The Subject ◽  
Processing Mechanisms

The role of top-down processing on the horizontal-vertical line length illusion was examined by means of an ambiguous room with dual visual verticals. In one of the test conditions, the subjects were cued to one of the two verticals and were instructed to cognitively reassign the apparent vertical to the cued orientation. When they have mentally adjusted their perception, two lines in a plus sign configuration appeared and the subjects had to evaluate which line was longer. The results showed that the line length appeared longer when it was aligned with the direction of the vertical currently perceived by the subject. This study provides a demonstration that top-down processing influences lower level visual processing mechanisms. In another test condition, the subjects had all perceptual cues available and the influence was even stronger.

Functional Anatomy of Intensity Aspects of Attention

2003 ◽  
Vol 14 (3) ◽  
pp. 181-190 ◽  
Author(s):  
Walter Sturm
Keyword(s):  
Right Hemisphere ◽  
Functional Anatomy ◽  
Fmri Data ◽  
Functional Networks ◽  
Top Down ◽  
Stimulus Modality ◽  
Spatial Orienting ◽  
Phasic Alertness ◽  
Co Activation ◽  
Attention System

Abstract: Behavioral and PET/fMRI-data are presented to delineate the functional networks subserving alertness, sustained attention, and vigilance as different aspects of attention intensity. The data suggest that a mostly right-hemisphere frontal, parietal, thalamic, and brainstem network plays an important role in the regulation of attention intensity, irrespective of stimulus modality. Under conditions of phasic alertness there is less right frontal activation reflecting a diminished need for top-down regulation with phasic extrinsic stimulation. Furthermore, a high overlap between the functional networks for alerting and spatial orienting of attention is demonstrated. These findings support the hypothesis of a co-activation of the posterior attention system involved in spatial orienting by the anterior alerting network. Possible implications of these findings for the therapy of neglect are proposed.

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