scholarly journals Implications of Covid-19 on Auditor’s Reporting

2021 ◽  
Vol 5 (1) ◽  
pp. 59
Author(s):  
Mila Austria Reyes ◽  
Hajanirina Andrianantenaina ◽  
Gatot Imam Nugroho
Keyword(s):  
Audit Quality ◽  
Input Output ◽  
Quality Matters ◽  
The World ◽  
The Impact ◽  
The City

<p align="center"><strong>Abstract</strong></p><p>Twenty years ago, nobody will ever think that the world will experience what we are experiencing right now.  The whole world had been put in uncertainty due to pandemic which started from the city of Wuhan, China. This pandemic called COVID-19 had affected everyone’s life including many companies in Indonesia.  It has impact on audit quality. Matters are analyzed through input/output based on Francis (2011) and Knechel (2010). This research adopts desk study method to investigate the impact of COVID-19 to audit quality.  It suggests the improvement of the regulations (time, and fee), the auditor’s matters (experience, routine, and client). Quality can be based not only by the auditing report as the product from the activity, but from the engagement from the output of this report for long term horizon.</p>

A case study of noise pollution levels during the restrictions period due to COVID-19.

2021 ◽  
Vol 263 (6) ◽  
pp. 206-214
Author(s):  
David Montes-González ◽  
Juan Miguel Barrigón-Morillas ◽  
Ana Cristina Bejarano-Quintas ◽  
Manuel Parejo-Pizarro ◽  
Guillermo Rey-Gozalo ◽  
...  
Keyword(s):  
Noise Pollution ◽  
Urban Environments ◽  
Control Measures ◽  
Acoustic Measurements ◽  
Pollution Levels ◽  
The World ◽  
The Impact ◽  
The City

The pandemic of coronavirus disease (COVID-19) led to the need for drastic control measures around the world to reduce the impact on the health of the population. The confinement of people in their homes resulted in a significant reduction in human activity at every level (economic, social, industrial, etc.), which was reflected in a decrease in environmental pollution levels. Studying the evolution of parameters, such as the level of environmental noise caused by vehicle traffic in urban environments, makes it possible to assess the impact of this type of measure. This paper presents a case study of the acoustic situation in Cáceres (Spain) during the restriction period by means of long-term acoustic measurements at various points of the city.

THE INFLUENCE OF SCOTTISH ACCOUNTANTS IN THE UNITED STATES: THE EARLY CASE OF THE SOCIETY OF ACCOUNTANTS IN EDINBURGH

1997 ◽  
Vol 24 (1) ◽  
pp. 117-141 ◽  
Author(s):  
T. A. LEE
Keyword(s):  
United States ◽  
General Theory ◽  
Research Program ◽  
The United States ◽  
The World ◽  
Early Case ◽  
The Impact ◽  
Chartered Accountants ◽  
The U.S

This study represents part of a long-term research program to investigate the influence of U.K. accountants on the development of professional accountancy in other parts of the world. It examines the impact of a small group of Scottish chartered accountants who emigrated to the U.S. in the late 1800s and early 1900s. Set against a general theory of emigration, the study's main results reveal the significant involvement of this group in the founding and development of U.S. accountancy. The influence is predominantly with respect to public accountancy and its main institutional organizations. Several of the individuals achieved considerable eminence in U.S. public accountancy.

Wages of neoliberalism:

2020 ◽  
Vol 2 ◽  
pp. e020014
Author(s):  
Praveen Jha ◽  
Archana Prasad
Keyword(s):  
Social Groups ◽  
Adverse Outcomes ◽  
Emerging Trends ◽  
The World ◽  
Hours Of Work ◽  
Different Dimensions ◽  
Structural Failures ◽  
The Impact ◽  
Conditions Of Work

This essay highlights the impact of neoliberalism on the world of work with particular reference to India. It provides a brief overview of the structural transformations and their impact on the growing vulnerability of workers, with particular focus on the deepening and reconfiguration of informality within the current labour scenario. The first section provides a brief profile of labour in India with a focus on the last decade. It shows how the emerging trends are marked by regional and social unevenness, with particularly adverse outcomes for women and vulnerable social groups. The second section explores different dimensions of growing insecurity of work, particularly with respect to hours of work and wages. The third section examines some of the major reasons for deteriorating conditions of work by locating in an overview of the long-term structural failures and the ascendency of neoliberal policies in the recent years. In the fourth section we follow this up by a discussion of the recent State-led labour reforms and their role in accelerating flexibilisation in the world of work and the essay closes with a very brief concluding remark regarding the contemporary labour scenario in section five.

scholarly journals Coronavirus Pandemic: Coping with the Psychological Outcomes, Mental Changes, and the “New Normal” During and After COVID-19

2020 ◽  
pp. 07-19
Author(s):  
Hiba Takieddine ◽  
Samaa AL Tabbah
Keyword(s):  
Healthcare Providers ◽  
Well Being ◽  
World Health ◽  
Vulnerable Groups ◽  
Public Health Response ◽  
New Normal ◽  
The World ◽  
Health Organization ◽  
The Impact

Coronavirus disease 2019 (COVID-19) is a highly infectious disease that has rapidly swept across the world, inducing a considerable degree of fear, worry and concern in the population at large and among certain groups in particular, such as older adults, healthcare providers and people with underlying health conditions. Authorities around the world tried to prevent the virus spread by imposing social distancing measures, quarantining citizens and isolating infected persons. Apart from its physical impact, COVID-19 pandemic has brought numerous changes to people’s lives. It changed daily routines, caused worldwide economic crisis, increased unemployment, and placed people under emotional and financial pressures. It affected people psychologically and mentally especially in terms of emotions and cognition. During the acute crisis, everyone to varying degrees experienced fear of infection, somatic concerns, worries about the pandemic’s consequences, loneliness, depression, stress, as well as increased alcohol and drug use. As part of its public health response, the World Health Organization (WHO) has worked with partners to develop a set of new guidelines and messages that can be used to prevent, manage, and support mental and psychological well-being in different vulnerable target groups during the outbreak. Whether people like it or not, the psychological sequela of this pandemic will emerge and persist for months and years to come leading to long-term consequences. New lifestyles and “New Normals” will surely emerge. The main purpose of this review is to summarize the impact of coronavirus pandemic on the psychological and mental health of people around the world especially vulnerable groups. It also presents the relevant intervention actions and recommendations to cope efficiently and effectively with the psychological short-term and long-term outcomes, mental changes, and the “New Normal” during and after COVID-19. Keywords: COVID-19; Coronavirus, Psychological; Mental; New Normal

scholarly journals Influence of Tourism Destination Products and Images on Tourist Visiting Decision to Kota Seribu Sungai Banjarmasin

2018 ◽  
Vol 2 (2) ◽  
pp. 73
Author(s):  
Devin Cahya Triansya ◽  
Beta Budisetyorini
Keyword(s):  
Positive Influence ◽  
Destination Image ◽  
Tourism Destination ◽  
Tourist Destination ◽  
Tourist Destinations ◽  
Tourism Sector ◽  
The World ◽  
Tourism Destinations ◽  
The Impact ◽  
The City

 AbstractThe continuous rapidly growth of tourism sector with the tight competition in the field of tourismmakes not all tourist destinations in the world always experience an increase in the number of tourist visits each year. Banjarmasin City, dubbed the “Kota Seribu Sungai” or "City of Thousand Rivers" and is known as the Thousand Rivers tourist destination has experiencedfluctuate number of tourist arrivals and tend to decline. The fluctuate number of tourist arrivalssourced from tourist visiting decisions can be influenced by various factors, including tourism destination productsand image. This study aims to see the effects of tourism destination products consisting of physical products, people, packages, and programsalsothe image of tourism destinations consisting of cognitive image and affective image on tourists visiting decision to the city of Thousand River Banjarmasin. The data obtained were taken by questionnaire to 123 tourists by accidental sampling. The results of the research were analyzed using multiple linear regression with two equations, namely (I) The influence of tourism destination products on tourist visiting decision and (II) The impact of tourism destination image on tourist visiting decision. The resultsfound the positive influence of tourism destination products to thetourist visiting decision of 54.5% and the image of tourism destination on the tourist visiting decision of 53.4% and the rest of 45.5% and 46.6% influenced by other factors not examined. The results of the analysis also showed the effect of tourism destination products variable partially consisting of physical products, packages, and programs have an effect on the decision of tourists while people have no influence. As for the variable image of tourism destinations in partial consisting of cognitive image and affective image affect the decision of tourists visiting to Kota Seribu Sungai Banjarmasin. 

scholarly journals Understanding Urban Growth in Beijing-Tianjin-Hebei Region over the Past 100 Years Using Old Maps and Landsat Data

2021 ◽  
Vol 13 (16) ◽  
pp. 3264 ◽  
Author(s):  
Shuang Li ◽  
Zhongqiu Sun ◽  
Yafei Wang ◽  
Yuxia Wang
Keyword(s):  
Remote Sensing ◽  
Urban Area ◽  
Spatial Data ◽  
Urban Expansion ◽  
Remote Sensing Images ◽  
The Past ◽  
Old Maps ◽  
The World ◽  
The City

Studying urban expansion from a longer-term perspective is of great significance to obtain an in-depth understanding of the process of urbanization. Remote sensing data are mostly selected to investigate the long-term expansion of cities. In this study, we selected the world-class urban agglomeration of Beijing-Tianjin-Hebei (BTH) as the study area, and then discussed how to make full use of multi-source, multi-category, and multi-temporal spatial data (old maps and remote sensing images) to study long-term urbanization. Through this study, we addressed three questions: (1) How much has the urban area in BTH expanded in the past 100 years? (2) How did the urban area expand in the past century? (3) What factors or important historical events have changed the development of cities with different functions? By comprehensively using urban spatial data, such as old maps and remote sensing images, geo-referencing them, and extracting built-up area information, a long-term series of urban built-up areas in the BTH region can be obtained. Results show the following: (1) There was clear evidence of dramatic urban expansion in this area, and the total built-up area had increased by 55.585 times, from 126.181 km2 to 7013.832 km2. (2) Continuous outward expansion has always been the main trend, while the compactness of the built-up land within the city is constantly decreasing and the complexity of the city boundary is increasing. (3) Cities in BTH were mostly formed through the construction of city walls during the Ming and Qing dynasties, and the expansion process was mostly highly related to important political events, traffic development, and other factors. In summary, the BTH area, similarly to China and most regions of the world, has experienced rapid urbanization and the history of such ancient cities should be further preserved with the combined use of old maps.

scholarly journals Colonial Values and Asylum Care in Brazil: Reclaiming the Streets Through Carnival in Rio de Janeiro

2020 ◽  
pp. 155-161
Author(s):  
Julia Evangelista ◽  
William A. Fulford
Keyword(s):  
Local Community ◽  
Well Being ◽  
Colonial History ◽  
Self Confidence ◽  
History Of ◽  
The Impact ◽  
Mental Well Being ◽  
The City

AbstractThis chapter shows how carnival has been used to counter the impact of Brazil’s colonial history on its asylums and perceptions of madness. Colonisation of Brazil by Portugal in the nineteenth century led to a process of Europeanisation that was associated with dismissal of non-European customs and values as “mad” and sequestration of the poor from the streets into asylums. Bringing together the work of the two authors, the chapter describes through a case study how a carnival project, Loucura Suburbana (Suburban Madness), in which patients in both long- and short-term asylum care play leading roles, has enabled them to “reclaim the streets,” and re-establish their right to the city as valid producers of culture on their own terms. In the process, entrenched stigmas associated with having a history of mental illness in a local community are challenged, and sense of identity and self-confidence can be rebuilt, thus contributing to long-term improvements in mental well-being. Further illustrative materials are available including photographs and video clips.

scholarly journals Understanding the Incremental Impact of Built Environment on Climate Change of Metropolitan City Karachi

2020 ◽  
Vol 39 (4) ◽  
pp. 678-685
Author(s):  
Nimra Kanwal ◽  
Nuhzat Khan
Keyword(s):  
Climate Change ◽  
Energy Consumption ◽  
Residential Buildings ◽  
Building Design ◽  
High Energy ◽  
Metropolitan City ◽  
Green Area ◽  
The World ◽  
The Impact ◽  
The City

Buildings are the most important part of development activities, consumed over one-thirds of the global energy. Household used the maximum energy around the world, likewise in Pakistan residential buildings consumed about half of total energy (45.9% per year). The study aims to analyze the impact of building design on climate of Metropolitan City Karachi, Pakistan and to evaluate the change in urbanization patterns and energy consumption in the buildings. To have better understanding of the issues correlations was established amongst population, urbanization patterns, green area, number of buildings (residential and commercial), building design, energy consumption and metrological records (climate change parameters) by collecting the data from the respective departments. With the help of the collected data amount of carbon dioxide was estimated. The results reveled that during last 36 years the urban population of Karachi increased exponentially from 5,208,000 (1981) to 14,737,257 (2017) with increase in urbanized area from 8.35 km2 (1946) to 3,640 km2 (2017) that may led to reduce the green area of the city from 495,000 hectors (1971) to 100,000 hectors (2015). Moreover, the building’s design and numbers are being changed from 21 high-rise buildings (2009) to 344 (2017). It may be concluded that change in temperature pattern and climatic variability of the city may be due to increase in population and change in lifestyle that lead to high energy consumption that is prime source of increased in CO2 emission in the environment of Karachi city, However, Greenhouse Gases (GHG) releases are much lower than the levels reported from metropolitan cities around the world.

scholarly journals WADAH KOMUNITAS DAN REKREASI SEBAGAI RUANG KE - 3 DENGAN URBAN AKUPUNTUR METODE MENGHIDUPKAN DAN MENGEMBALIKAN CITRA PASAR BARU

2020 ◽  
Vol 2 (2) ◽  
pp. 1427
Author(s):  
Stephen Stephen ◽  
Franky Liauw
Keyword(s):  
Shopping Center ◽  
Small Scale ◽  
Urban Spatial Structure ◽  
Social Culture ◽  
Shopping Area ◽  
The World ◽  
To Come ◽  
The Times ◽  
The Impact ◽  
The City

At present the activity of buying and selling/trading has been developing rapidly for decades. The growth of new malls spread throughout Jakarta. Making Jakarta the city with the largest and most shopping center in the world, with more than 173 malls. Coupled with the help of technology, an online shop platform has emerged that makes it easy for visitors to shop without having to come to the store. With the help of electronic media tools such as tablets or Smartphones. Nowadays, malls are not only a place to shop but also a place for recreation, socializing, or just for a walk alone. The progress of technology and human culture is changing. It's one of the factors that influence the impact of the decline in visitors at the old shopping center, every year such as a Pasar Baru shopping center. Re-Imagine Pasar Baru is a project that aims as a motor/propeller for Pasar Baru Community. Inviting the local people and Shop Owners to take part in making a change. Through a new program that strengthens unity and diversity to bring the conciseness cooperation (Gotong-royong) attitude that has been lost with the development of the times. Creating a place where people can socialize and interact, get closer, get to know each other, and also as a means of recreation for residents, visitors, shop owners, and also this project hopes to bring the Pasar Baru shopping area to life. Through the Urban Acupuncture method by analyzing the needs, potentials, deficiencies, demographics, ecology, etc. that characterize the Pasar Baru area. Where it can present a new program, and produce small-scale changes, but social catalytic intervention into the urban spatial structure. In physical and social-culture in Pasar Baru. Keywords: Community; Gotong Royong; Pasar Baru; Recreation; Urban Acupuncture  AbstrakSaat ini aktivitas Jual-beli/perdagangan sudah berkembang pesat selama beberapa dekade. Tumbuhnya mall-mall baru tersebar di seluruh Jakarta. Menjadikan Jakarta sebagai kota dengan pusat perbelanjaan terbanyak dan terbesar di dunia, dengan lebih dari 173 mall. Ditambah dengan bantuan teknologi, platform online shop memudahkan pengunjung untuk berbelanja tanpa perlu datang ke toko. Dengan bantuan alat media elektronik seperti tablet atau Smartphones. Saat ini, mall bukan hanya menjadi tempat untuk berbelanja melainkan menjadi tempat rekreasi, bersosialisasi, atau hanya sekedar untuk jalan-jalan semata. Kemajuan teknologi serta budaya manusia yang berubah, merupakan salah satu faktor yang berpengaruh terhadap dampak penurunan pengunjung di pusat perbelanjaan lama setiap tahunnya, seperti pusat perbelanjaan Pasar Baru. Re-Imagine Pasar Baru Merupakan proyek yang bertujuan sebagai motor / pengerak daerah Pasar Baru. Mengajak masyarakat dan para pedagang untuk ikut andil dalam melakukan suatu perubahan. Lewat program yang mempererat kesatuan dan persatuan guna memunculkan sikap gotong royong yang sudah hilang seiring berkembangnya zaman. Menciptakan tempat dimana warga dapat bersosialisasi dan berinteraksi, mendekatkan, saling mengenal satu sama lain dan juga sebagai sarana rekreasi warga lokal, dan proyek ini berharap dapat menghidupkan kawasan perbelanjaan Pasar Baru. Lewat metode Urban Acupunture yaitu dengan menganalisis kebutuhan, potensi, kekurangan, demografi, ekologi yang menjadi ciri khas dari kawasan Pasar Baru. Dimana dapat menghadirkan suatu program baru, dan menghasilkan perubahan skala kecil, tetapi intervensi katalitik sosial ke dalam tatanan ruang kota. Bukan hanya sekedar bentuk fisik, tetapi juga berdampak pada sosial dan budaya Kawasan Pasar Baru sendiri. 

MARKETING RESEARCH ON THE IMPACT OF THE WORLD CUP ON THE RESULTS OF THE RESTAURANT KAVIST

2020 ◽  
Author(s):  
Marta Iurevna Grigoryan ◽  
◽  
Yulia Adolfovna Kosikova ◽  
Keyword(s):  
Marketing Research ◽  
World Cup ◽  
Positive Information ◽  
Revenue Growth ◽  
The World ◽  
Average Revenue ◽  
Public Catering ◽  
Almost All ◽  
The Impact ◽  
The City

This article discusses the results of marketing research of the market of public catering enterprises. In 2018, Russia was the mistress of the world championship on football. This event could not but affect the attendance of catering establishments in the cities hosting fans. Almost all restaurateurs agree on one thing - the championship had a great impact on business. On average, revenue growth in restaurants and bars in Moscow ranged from 10% on the outskirts of the city and up to 150% in the center. Beer sales have increased significantly. The staff has increased and improved qualitatively. This laid the Foundation for the further growth of the popularity of Russia, as satisfied customers will transmit positive information in their homeland, inviting more and more tourists to visit us.

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