scholarly journals The Yanus-Like Quality of the Ukrainian Audit

2020 ◽  
pp. 70-76
Author(s):  
О. REDKO
Keyword(s):  
Two Dimensions ◽  
External Control ◽  
Quality Of Reporting ◽  
Dual Nature ◽  
Normative Documents ◽  
External Auditors ◽  
And Performance ◽  
Set Up ◽  
Definition Of

The external control over the quality of audit is exercised in Ukraine due to the requirement of the specialized law, in spite of the missing definition of the quality of audit and its criteria in domestic and international normative documents. The article’s objective is to draw attention to the issue of the quality of audit by elaborating on its dual nature, terms and principles for organization of control over business results of auditing entities and user expectations concerning these results. For this purpose, the quality of audit is addressed from two dimensions: external and internal. The external dimension of the quality of audit is analyzed in terms of expectations concerning the quality of audit, held by users of audit results (official regulatory bodies of bank, financial and corporate relations; official fiscal bodies and controlling bodies of public supervision over auditors; actual owners of businesses; hired management) and the coincidence between these expectations and actual results of audit. The internal dimension of the quality of audit is analyzed in terms of auditing entities and their expectations from the categories of entities such as customers, owners of customers, controlling bodies, personnel of auditing entities or invited external auditors or experts. Distinctive features of the Ukrainian market of audit services are highlighted, prevalence of supply over demand in the first place. Questions are posed which need to be responded for proper organization of control over the quality of audit:      Is control over the quality of audit is necessary? If “yes”, then to whom? Do formalized expectations of users of audit results concerning the quality of its result really exist? If audit is a type of control over the quality of reporting and management on the whole, would it be expedient to set up control over the controller? What is the essential meaning of effectiveness and performance of control over the quality of audit, especially external one? Can positive results of the external inspection of auditing entities to the effect of the quality of audit be regarded as “indulgence” for a certain period, or the permanent external control is needed after all? Should control over the quality of audit be obligatory only for the auditing entities involved in inspections of entities of public interest, or should it cover all the auditing entities without exception? The analysis gave grounds to the author to ask if it would be more expedient in the Ukrainian realities that the term “quality of auditing” was abandoned and replaced by the term “compliance with the standards”.  

scholarly journals DETERMINATION OF QUALITY OF CAREER DEVELOPMENT AND MODEL BUILDING OF THE PROCESS OF DEVELOPMENT AND IMPLEMENTATION OF SYSTEM OF OCCUPATIONAL SAFETY MANAGEMENT

2016 ◽  
Vol 4 (4) ◽  
pp. 529-535
Author(s):  
Татьяна Шарашкина ◽  
Tatyana Sharashkina
Keyword(s):  
Control System ◽  
Occupational Safety ◽  
Model Building ◽  
Safety Management ◽  
Labor Protection ◽  
Normative Documents ◽  
The Russian Federation ◽  
Definition Of

In the article various approaches to determination of quality of labor life are considered and on their basis author´s definition of this concept is given. As an element of quality of labor life the special attention is paid to a control system of labor protection. The acts and normative documents regulating labor protection in the Russian Federation are provided in the article. Process of development and deployment of a control system of labor protection at the enterprise is presented in the form of creation of business process by IDEF0 technique. The program of formation of a control system of labor protection according to requirements of GOST 12.0.230-2007 is also developed.

scholarly journals Transmission of SARS-CoV-2 associated with aircraft travel: a systematic review (Version 1)

2021 ◽  
Author(s):  
Elena Cecilia Rosca ◽  
Carl Heneghan ◽  
Elizabeth A Spencer ◽  
Jon Brassey ◽  
Annette Pluddemann ◽  
...  
Keyword(s):  
Virus Transmission ◽  
Air Travel ◽  
Policy Implications ◽  
Current Evidence ◽  
Published Data ◽  
Virus Infections ◽  
Quality Of Reporting ◽  
Definition Of ◽  
Respiratory Virus Infections

Background: Air travel may be associated with the spread of viruses via infected passengers and potentially through in-flight transmission. Given the novelty of the SARS-CoV-2 virus, transmission associated with air travel is based on what is known about the dynamics of transmission of other respiratory virus infections, especially those due to other coronaviruses and influenza. Our objective was to provide a rapid summary and evaluation of relevant data on the transmission of SARS-CoV-2 aboard aircraft, report important policy implications, and highlight research gaps requiring urgent attention. Methods: This review is part of an Open Evidence Review on Transmission Dynamics of SARS-CoV-2. We searched LitCovid, medRxiv, Google Scholar, and the WHO Covid-19 database from 1 February 2020 to 27 January 2021 and included studies on the transmission of SARS-CoV-2 aboard aircraft. We assessed study quality based on five criteria and reported important findings. Results: We included 18 studies on in-flight transmission of SARS-CoV-2, representing 130 unique flights and two studies on wastewater from aircraft. The overall quality of reporting was low. Two wastewater studies reported PCR-positive SARS-CoV-2 samples, but with relatively high Cycle threshold values ranging from 36 to 40. The definition of an index case was very heterogeneous across the studies. The proportion of contacts traced ranged from 0.68% to 100%. In total, the authors successfully traced 2800/19729 passengers, 140/180 crew members, and 8/8 medical staff. Altogether, 273 index cases were reported, with 64 secondary cases. No secondary cases were reported in three studies, each investigating one flight. The secondary attack rate among the studies that followed up >80% of the passengers and crew (including data on 10 flights) varied between 0% and 8.2%. The included studies reported on the possibility of SARS-CoV-2 transmission from asymptomatic, pre-symptomatic, and symptomatic individuals. Viral cultures were performed in two studies, with 10 positive results reported. Genomic sequencing and phylogenetic analysis were performed in individuals from four flights, with the completeness of genomic similarity ranging from 81-100%. Conclusion: Current evidence suggests that SARS-CoV-2 can be transmitted during aircraft travel, but the published data do not permit any conclusive assessment of the likelihood and extent. Furthermore, the quality of evidence from most published studies is low. The variation in study design and methodology restricts the comparison of findings across studies. Standardized guidelines for conducting and reporting future studies of transmission on aircrafts should be developed.

A Framework for Evaluating Design Methodologies for Big Data Warehouses

2018 ◽  
Vol 14 (1) ◽  
pp. 15-39 ◽  
Author(s):  
Francesco Di Tria ◽  
Ezio Lefons ◽  
Filippo Tangorra
Keyword(s):  
Big Data ◽  
Unstructured Data ◽  
Data Warehouses ◽  
Qualitative Information ◽  
Design Specifications ◽  
Set Up ◽  
Definition Of ◽  
Data Context

This article describes how the evaluation of modern data warehouses considers new solutions adopted for facing the radical changes caused by the necessity of reducing the storage volume, while increasing the velocity in multidimensional design and data elaboration, even in presence of unstructured data that are useful for providing qualitative information. The aim is to set up a framework for the evaluation of the physical and methodological characteristics of a data warehouse, realized by considering the factors that affect the data warehouse's lifecycle when taking into account the Big Data issues (Volume, Velocity, Variety, Value, and Veracity). The contribution is the definition of a set of criteria for classifying Big Data Warehouses on the basis of their methodological characteristics. Based on these criteria, the authors defined a set of metrics for measuring the quality of Big Data Warehouses in reference to the design specifications. They show through a case study how the proposed metrics are able to check the eligibility of methodologies falling in different classes in the Big Data context.

scholarly journals From the void, the night

IDEA JOURNAL ◽  
2017 ◽  
pp. 48-61
Author(s):  
Jen Archer-Martin ◽  
Lisa Munnelly
Keyword(s):  
Creative Thinking ◽  
Parallel Methods ◽  
Left Behind ◽  
Aotearoa New Zealand ◽  
Time Space ◽  
Binary Oppositions ◽  
Spatio Temporal ◽  
And Performance ◽  
Set Up ◽  
Definition Of

From the void, the night presents an unfolding encounter via a series of letters between two artist/designer/academics as they explore symbioses between their practices and thinking. The correspondence traverses topics that resonate with ideas of darkness, light, time, space, and sensation. Confronting spatial and epistemological boundaries, it begins to carve out a space of practice that embraces dark knowledge, material agency, and the unknown. The conversation begins with the discovery of an already-existing dialogue between bodies of work and thought stretching back to 2003-4, when, in separate efforts to transcend binary oppositions of figure/ground, inside/outside, nothingness/everything, two women made drawings on walls. 1 Unknown to one another at the time, both researchers were employing similar strategies to explore the embodied spatio-temporal performances of drawing and inhabitation – rhythm, repetition, sensation, and the field. These wall-drawings and the texts that accompanied them set up divergent practices that converged again in early 2017 at the Performing, Writing symposium. 2 Here, both undertook performance works 3 that employed drawing-as-writing, and sought to capture the spatial, temporal, material and affective unfoldings of durational practices. While the two works took very different forms, they shared parallel methods, establishing simple parameters for embracing the unknown of live practice. The six letters of the enclosed drawing-writing correspondence look to further this encounter, and explore how the two practices might rub against one another, approaching Tony Godfrey’s definition of a ‘drawing’ as ‘two objects or materials touch[ing] and evidence of their meeting [being] left behind.’ 4 The form of a ‘letter’ was taken loosely, considered as an assemblage that might contain writing, images, and other materials – a mode of ‘letter-writing’ that sits somewhere between writing, drawing and performance. Written over the course of two weeks in which they were the only form of communication between the pair, the letters are the raw product of an intensive creative exchange. While the authors are colleagues at the same College of Creative Arts, the correspondence presents a genuine temporal journey of getting to know one another’s creative thinking process, carving out a dynamic space of speculation about future practice. They reveal this process to be embodied and situated, with references to cultural events and indigenous understandings particular to Aotearoa New Zealand being entangled in the process of thinking-in-place. Intentionally presented here in their unrefined state, the letters are themselves a statement about resisting the pull of the light (of light-as-clarity). They are not writing-as-explanation but writing-as-drawing; a live material process of thinking-through and drawing-out. Gleefully inhabiting the dark space of not-knowing, they remain a dark, cloudy, lively mass of potential energy and material.          

scholarly journals [RE]KONSTRUKSI AKUNTABILITAS: SEBUAH TINJAUAN AKUNTANSI DAN SISTEM INFORMASI DARI PERSPEKTIF LOKAL

2017 ◽  
Vol 17 (2) ◽  
pp. 172
Author(s):  
Ratna Ayu Damayanti ◽  
Syarifuddin Syarifuddin ◽  
Darmawati Darmawati ◽  
Aini Indrijawati
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Accounting Information ◽  
Model Management ◽  
Quality Of Information ◽  
Real Thing ◽  
The Public ◽  
And Performance ◽  
Definition Of

Accounting reforms in the public sector aims to improve the quality of information provided to decision makers and stakeholders. Improving the quality of information needed to drive accountability and performance in public sector organizations. This is important because the accounting information plays a key role in decision-making in the organization. This study aims to determine "how accounting information is interpreted by the community and Gowa local government in the construction of public accountability". This study involves an interpretive methodology that uses the perspective of understanding nominalism from the nominalists who see social reality as something that is none other than the label, name, or concept that is used to construct reality. The nominalists view that there is no real thing. The names are only considered as artificial creations whose utility depends on the appropriateness of describing, giving meaning, and negotiate something or the outside world. The study found that the Gowa local government has not made a voluntary effort to adjust the model management and reporting of accountability to the specific needs of their community. Such adjustments should begin with a clear definition of the objectives assigned to the local government, so it can be found indicators to measure the extent to which objectives have been achieved. That is, these indicators can be used in conjunction with economic and financial indicators of more traditional and so easily understood by the public.

scholarly journals Pengaruh Audit Eksternal terhadap Pelaksanaan Laporan Koperasi Unit Desa

2016 ◽  
Vol 2 (1) ◽  
pp. 1-5
Author(s):  
Afrijal Afrijal
Keyword(s):  
Quality Of Reporting ◽  
External Audit ◽  
External Auditors ◽  
The Future

Abstract: KUD report provides an overview of the quality rather than the board KUD, the admissibility of this report is crucial penguru management in the future. This condition is the part that needs to be observed, because the reporting is done the board is still not optimal. Through a survey conducted to 93 members KUD in Kampar provide prove that the role of external auditors in reporting KUD to members of the cooperative itself. Pengaruhn positive and significant impact on the quality of reporting is leading the auditor to audit the implementation neutrality Keywords: External Audit, Reporting KUD 

scholarly journals Non-Financial Reporting of Industrial Corporations – A Czech Case Study

2020 ◽  
Vol 68 (3) ◽  
pp. 625-636
Author(s):  
Jaroslav Sedláček
Keyword(s):  
Multinational Corporations ◽  
Financial Reporting ◽  
Reporting Quality ◽  
Quality Of Reporting ◽  
Chi Square ◽  
Positive Correlation ◽  
The Public ◽  
Negative Impacts ◽  
And Performance

Scientific research and studies from recent years point to the growing interest of large multinational corporations in publishing reports that inform the public not only about their performance, but also about their behavior in terms of social responsibility and long-term sustainability. These are not only effects in the context of their success, but also the negative impacts of their environmental, social and administrative activities. Although corporate responsibility reporting integrating financial and non-financial information is becoming a standard practice, these approaches have not yet been investigated or published in the Czech region. Therefore, the aim of the research was to determine how the new quality of reporting is perceived by Czech industrial corporations. Data for empirical research were excerpted from reports published in 2018. To verify the generally perceived assumption of a positive correlation between the size of corporations and the quality of their reports, respectively between reporting quality and corporate performance, eight hypotheses have been formulated. The Chi-Square independence test was used to confirm or refute the hypotheses. The tests confirmed a significant dependence of reporting quality on the size of the corporation. A positive correlation was also found between quality of report and performance, but the expected negative correlation between indebtedness could not be demonstrated.

Quality of reporting of phase II trials in oncology in highly ranked oncology journals.

2013 ◽  
Vol 31 (15_suppl) ◽  
pp. 6582-6582
Author(s):  
Thomas Grellety ◽  
Aurelie Petit-Monéger ◽  
Abou Diallo ◽  
Simone Mathoulin-Pelissier ◽  
Antoine Italiano
Keyword(s):  
Sample Size ◽  
Phase Ii ◽  
Predictive Factors ◽  
Primary Endpoint ◽  
Phase Ii Trials ◽  
Quality Of Reporting ◽  
Score Analysis ◽  
Evaluable Population ◽  
Definition Of

6582 Background: Phase II trials represent an essential step in the development of anti-cancer drugs. The aim of this study was to assess the quality of their reporting in highly-ranked oncology journals, to investigate predictive factors of quality and to develop better reporting guidelines for authors. Methods: We reviewed the tables of contents of 8 peer-reviewed oncology journals published between January 2011 and December 2011 and with a 2011 impact factor (IF) >4: Br J Cancer, Eur J Cancer, Oncologist, J Clin Oncol, Lancet Oncol, JNCI, Clin Cancer Res and Ann Oncol. Two reviewers assessed the quality of each report by using a 44-point overall quality score (OQS; range, 0 to 44 points) inspired from the revised Consolidated Standards of Reporting Trials statement. Primary endpoint definition, justification of sample size and definition of the evaluable population for each endpoint, were assessed separately because of their crucial methodological importance using a 3-point key methodological score (KMS; range, 0 to 3). Exploratory analyses were used to identify predictive factors associated with the different scores. Results: 156 articles were included. Agreement between the reviewers for each item was good (kappa coefficient range: 0.62-1). The median OQS was 28 (range: 9-35). OQS sub-score analysis showed that reporting of statistical methods was particularly low with a mean of 2.5 (6 items). The median KMS was 2 (range 0-3). Primary endpoint definition, justification of sample size and definition of the evaluable population were reported only in 107 (68.6%), 121 (77.6%), and 52 (33.3%) cases, respectively. On multivariate analysis, reporting of clinicaltrial.gov registration was associated with improved OQS, OR = 3.2 (95CI, 1.5 to 7.1). No predictive factor for KMS were identified. Conclusions: Phases II trials reporting is still poor even in journals with strict editorial policies. This may lead to biased interpretation of phase II trial results. We have developed a checklist for use by authors, reviewers, and editors to improve reporting of these studies. As well as using a checklist during the preparation of their manuscript, we recommend that authors provide reviewers and readers with the last version of the study’s protocol.

scholarly journals Is Weight-Bearing Asymmetry Associated with Postural Instability after Stroke? A Systematic Review

2013 ◽  
Vol 2013 ◽  
pp. 1-13 ◽  
Author(s):  
Jip F. Kamphuis ◽  
Digna de Kam ◽  
Alexander C. H. Geurts ◽  
Vivian Weerdesteyn
Keyword(s):  
Postural Stability ◽  
Postural Sway ◽  
Center Of Pressure ◽  
Weight Bearing ◽  
Postural Instability ◽  
Quality Of Reporting ◽  
Eligibility Criteria ◽  
And Performance ◽  
Balance Rehabilitation

Introduction. Improvement of postural stability is an important goal during poststroke rehabilitation. Since weight-bearing asymmetry (WBA) towards the nonparetic leg is common, training of weight-bearing symmetry has been a major focus in post-stroke balance rehabilitation. It is assumed that restoration of a more symmetrical weight distribution is associated with improved postural stability.Objective. To determine to what extent WBA is associated with postural instability in people after stroke.Methods. Electronic databases were searched (Cochrane, MEDLINE, EMBASE, and CINAHL) until March 2012.Main Eligibility Criteria. (1) Participants were people after stroke. (2) The association between WBA and postural stability was reported. Quality of reporting was assessed with the STROBE checklist and a related tool for reporting of confounding.Results. Nine observational studies met all criteria. Greater spontaneous WBA was associated with higher center of pressure (COP) velocity and with poorer synchronization of COP trajectories between the legs (two and one studies, resp.). Evidence for associations between WBA and performance on clinical balance tests or falls was weak.Conclusion. Greater WBA after stroke was associated with increased postural sway, but the current literature does not provide evidence for a causal relationship. Further studies should investigate whether reducing WBA would improve postural stability.

AN INTELLIGENT DIABETES MOBILE CARE SYSTEM WITH ALERT MECHANISM

2005 ◽  
Vol 17 (04) ◽  
pp. 186-192 ◽  
Author(s):  
REN-GUEY LEE ◽  
CHUN-CHIEH HSIAO ◽  
KUEI-CHIEN CHEN ◽  
MING-HSIO LIU
Keyword(s):  
Diabetes Care ◽  
Performance Test ◽  
Care Center ◽  
Care Chain ◽  
Quality Of Diabetes Care ◽  
Role Based ◽  
And Performance ◽  
Set Up ◽  
Care System

Diabetes mellitus is a kind of chronic disease which can be effectively prevented and controlled only if the blood glucose level of the patient is constantly monitored, and the health education and professional medicine care is fully supported. In this paper a role-based intelligent diabetes mobile care system with alert mechanism in full diabetic care environment is proposed and implemented. The roles in our system include patients, physicians, nurses, and home care assistants. Each of the roles uses a mobile device such as a PDA with GSM module or a mobile phone to communicate with the server so that he or she can go around without restrictions. Our system provides alert management by using an automaticl urgency strategy to assure the information correctness and notification completeness so as to improve the quality of diabetes care. The reliability test and performance test have also shown that our system can provide fast and reliable assistance to the diabetes patients. With the help of our system, it is possible to set up a whole intelligent diabetes care chain in the care center.

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