scholarly journals REORGANIZATION OF SUPERVISING ACTIVITIES IN ALTAI DISTRICTIN 1917 - THE FIRST HALF OF 1918

2021 ◽  
pp. 84-91
Author(s):  
P.A. Afanasjev ◽  
◽  
A.A. Kalashnikov ◽  
Keyword(s):  
Control System ◽  
Local Level ◽  
Economic Management ◽  
District Economy ◽  
Audit Activity

The article considers the transformation of supervising institutions at the district and basic levels of Altai district in the context of revolutionary changes. The collapse of district supervision in 1917 caused the predominance of spontaneous control by the basic revolutionary authorities. The elimination of the general district control and the reorganization of the economic management in Altai from the beginning of 1918 transferred the audit activity to the audit commissions formed at the local level. The conditions of their creation, the peculiarities of their composition and activities ensured the functioning of the forestries of the former Altai District under the auspices of the new Soviet structures, preventing the final collapse of the district economy and being a democratic response to the pre-revolutionary district control system.

Donna Bahry: Economic Reform and the Republics

1989 ◽  
Vol 17 (1) ◽  
pp. 12-16
Keyword(s):  
Economic Reform ◽  
Local Level ◽  
Ethnic Relations ◽  
Political Agenda ◽  
Local Dimension ◽  
Public Officials ◽  
Economic Management ◽  
Critical Areas ◽  
Regional Leaders ◽  
The Relationship

The regional and local dimension entered the debate over economic decentralization and perestroika as different republics or provinces provided laboratories for experiments with new forms of economic management, and as public officials below the all-union level were ordered to take more initiative in critical areas such as consumer goods production. Now, however, the regional dimension in economic reform has moved to the top of the political agenda. In part, it moved there after last year's Party Conference where regional leaders discussed economic strains in perestroika, in part due to economic strains that have become more visible at the local level. As Gorbachev told the Supreme Soviet, this year marks a new stage in perestroika, one that is to harmonize inter-ethnic relations and redefine the relationship—especially the economic relationship—between center and periphery.

Gender and internal control systems in Spanish local governments

2020 ◽  
Vol 35 (5) ◽  
pp. 463-480
Author(s):  
Ester Gras-Gil ◽  
María del Rocío Moreno-Enguix ◽  
Joaquín Henández-Fernández
Keyword(s):  
Control System ◽  
Public Administration ◽  
Control Systems ◽  
Internal Control ◽  
Local Governments ◽  
Empirical Relation ◽  
Positive Influence ◽  
Economic Management ◽  
Content Type ◽  
Internal Control System

Purpose The presence of women is lower than that of men in positions of responsibility in economic management in public administration, although there has been a more significant increase in local administration. The purpose of this study is to determine whether the application and development of the internal control system in local governments improves through the presence of women in positions of management and responsibility in these institutions. Design/methodology/approach The authors use a multivariate model that allows them to verify the predictive capability of their previously defined explanatory variable gender in 1,527 Spanish local governments. They analyze the empirical relation between the gender and internal control system by multivariate regression models. Findings The authors find that the presence of women in management positions in local governments affects internal control system influences as well as a series of financial and non-financial variables. They conclude that in local governments of more than 50,000 inhabitants, the presence of women in the management has a positive influence on internal control systems and also promotes transparency and a more effective fight against corruption, thus enhancing internal control systems. Research limitations/implications The presence of women in positions of management and responsibility in local government will favor a decrease of corruption in local governments and increase their efficiency and transparency. This study can facilitate women’s access to positions of more economic and financial responsibility in public administration, as well as improve the management and efficiency in these institutions. Originality/value This research is novel in that it determines whether the application and development of the internal control system in local governments improves through the presence of women in the position of management and responsibility in these institutions.

The Impact of the Standards Implementation of Internal Audit Attributes on the Internal Control System Effectiveness: A Field Study of Banks in Yemen

2021 ◽  
Vol 26 (4) ◽  
pp. 111-132
Author(s):  
Mohammed Ali M. Al-Rubaidi ◽  
Abdulelah Ahmed Khobah
Keyword(s):  
Control System ◽  
Internal Control ◽  
Positive Impact ◽  
Internal Audit ◽  
International Standards ◽  
Audit Committees ◽  
Continuous Training ◽  
Internal Control System ◽  
Audit Activity ◽  
The Impact

This study aimed to investigate the impact of the implementation of internal audit characteristics on the effectiveness of the internal control system in banks in Yemen. To achieve the objective of this study, a questionnaire was designed as a tool for collecting the data from the study community which consisted of (18) banks in Yemen, (14) of which, in Sana'a city, were taken as a sample. The sample consisted of 190 employees selected from the internal auditors, internal audit committees and finance managers. The SPSS was used to analyze 155 questionnaires that were valid for analysis. The results of the study revealed that there is a statistically significant positive impact on the implementation of all standards of internal audit characteristics on the effectiveness of the internal control system. In the light of the findings, the study recommends that the Yemeni banks should adopt procedures to enhance the effectiveness of the internal control system, including providing sufficient authority for the internal audit activity The team of internal audit should have absolute independence and continuous training in line with international standards and developments; in addition, conducting a periodic and continuous evaluation of the internal audit activity is recommended to enhance the effectiveness of the internal control system.

scholarly journals CONTROL AND ITS PLACE IN THE ENTERPRISE MANAGEMENT SYSTEM

2021 ◽  
Author(s):  
Valentyna Khrapkina ◽  
Alina Rybalko
Keyword(s):  
Control System ◽  
Control Systems ◽  
Organizational Support ◽  
Management System ◽  
Structural Characteristics ◽  
General Structure ◽  
Enterprise Management ◽  
Effective Control ◽  
Economic Management ◽  
Modern Business

The article is devoted to the control and its role in the management system of the organization. This research outlines the importance of forming an effective control system at the enterprise within the integrated economic mechanism of the organization management. The article is substantiated the control as an indispensable element of the management system, which in modern conditions of enterprises functioning will allow them to provide its stable and safe development. During the research conduct, the theoretical systematization of the main aspects of the concept of control (characteristics of the main forms of control in the enterprise) has been identified. Moreover, structural characteristics (components of the control system and their detailed explanation) and intra-system properties of the management function of the enterprise (functional and organizational support, features and problems of control system at domestic enterprises) were defined. The article identifies the main forms of control (institutional, internal, market, corporate, business, social), the basic components of the control system in the economic management mechanism of the organization: objects, subjects, purpose, functions. Basic principles (such as continuity, integration, transparency, rational bureaucracy, timely prevention of adequacy and clarity) and control methods (documentary, organizational, calculation-analytical) were defined. The key tasks, the implementation of which is entrusted to the control system at the enterprise, are highlighted. The semantic components of functional (normative, methodical, software and technical, personnel and financial support) and organizational support of the control system in the general structure of enterprise management (specialized services at the enterprise, accounting departments, officials, top management bodies) are considered. The key features of control systems of the organization in modern business conditions are characterized. The main problems of formation of effective control systems at domestic enterprises are determined.

scholarly journals RЕFORM OF THE SYSTEM OF FINANCIAL CONTROL OVER THE EXECUTION OF LOCAL BUDGETS

2020 ◽  
pp. 63-71
Author(s):  
N. Vyhovska ◽  
S. Diachek
Keyword(s):  
Control System ◽  
Local Governments ◽  
Process Management ◽  
Local Level ◽  
Information Support ◽  
Financial Control ◽  
Practical Implementation ◽  
Budget Process ◽  
Stage Of Development ◽  
Public Monitoring

The article defines, the need to improve the system of public financial control at the regional level is due to the concentration of financial and material resources of a particular area for more efficient use. Definitely at the current stage of development of financial control, scientists pay much attention to providing recommendations for reforming financial control over the implementation of local budgets, but they are diverse, which complicates the comprehensive improvement of the system of financial control over the implementation of local budgets. The need to increase the efficiency of the system of financial control over the implementation of local budgets in Ukraine, the need to revise many theoretical and practical provisions requires research and development of scientifically sound recommendations for further development of the control system at the local level. The purpose of the article is to identify problems of inefficiency of the state financial control of local budgets, develop directions for its reform in the context of organizational, regulatory, methodological support and justify the need for public monitoring in the budget process as a tool for civil society and local authorities. The methodological basis of the study are general philosophical and general scientific methods of cognition of phenomena and processes in the system of financial control. In the process of studying the theoretical aspects of control, a systematic approach was used to form a system of financial control over the implementation of local budgets.The directions of reforming the system of financial control over the implementation of local budgets in terms of elements of the support subsystem of the financial control system are proposed, namely: improvement of regulatory, organizational, personnel, methodological and information support. The practical implementation of the proposed measures will improve the quality of budget process management, the formation and development of the system of municipal financial control, increase the efficiency and effectiveness of local governments and other participants in the budget process.

scholarly journals Structuring social and environmental management control and accountability

2018 ◽  
Vol 31 (3) ◽  
pp. 993-1023 ◽  
Author(s):  
Lee D. Parker ◽  
Lai Hong Chung
Keyword(s):  
Environmental Management ◽  
Control System ◽  
Environmental Control ◽  
Local Level ◽  
Structuration Theory ◽  
Management Control ◽  
Financial Control ◽  
Bottom Up ◽  
Content Type ◽  
And Control

Purpose The purpose of this paper is to investigate the construction of social and environmental strategies and the related implementation of management control by a key organisation located in a pivotal Asian location in the global hospitality industry. In doing so, it sets out to elucidate the forms and processes of strategic social and environmental control as well their relationship to the traditional financial control system. Design/methodology/approach The study employs field-based case study of a single case operating in both regional and global context. Drawing upon documentary, survey and interview sources, the study employs structuration theory to inform its design and analysis. Findings The findings reveal the interaction of top-down global corporate framing and bottom-up local-level staff initiatives that combine to develop a locally focussed and differentiated social and environmental programme and expedite an associated management control and accountability system. The study also reveals the dominance of the traditional financial control system over the social and environmental management control system and the simultaneously enabling and constraining nature of that relationship. Practical implications Signification and legitimation structures can be employed in building social and environmental values and programmes which then lay the foundations for related discourse and action at multiple levels of the organisation. This also has the potential to facilitate modes of staff commitment expressed through bottom-up initiatives and control, subject to but also facilitated by the dominating influence of the organisation’s financial control system. Social implications This study reveals the importance of national and regional governmental, cultural and social context as both potential enablers and beneficiaries of organisational, social and environmental strategy and control innovation and implementation. Originality/value The paper offers an intra-organisational perspective on social and environmental strategising and control processes and motivations that elucidates forms of action, control and accountability and the relationship between social/environmental control and financial control agendas. It further reveals the interaction between globally developed strategic and control frameworks and locally initiated bottom-up strategic initiatives and control.

Adaptive Pole Placement Control Using Multiple Transputers

1992 ◽  
Vol 206 (1) ◽  
pp. 63-71
Author(s):  
A J Anderson
Keyword(s):  
Control System ◽  
Distributed Control ◽  
Local Level ◽  
Estimation Algorithm ◽  
Adaptive Controller ◽  
Pole Placement ◽  
Network Interface ◽  
Parameter Estimation Algorithm ◽  
Placement Algorithm ◽  
Pole Placement Control

The paper details the implementation of an adaptive pole placement algorithm on a multiple transputer system. The controller makes use of the extended least squares parameter estimation algorithm and is controlled at the local level by a supervisor task which monitors the behaviour of the control system to ensure robust operation under a variety of environmental conditions. This enhances the integrity of the controller in real-time operations. The adaptive controller is also configured to be used as a node within a distributed control system such that a central network interface can configure a number of individual controllers within the distributed control network. The controller is demonstrated dealing with a plant with changing parameters and disturbances.

scholarly journals Analysis of the Legal Regulation of the Internal Control System of Agricultural Organizations

2019 ◽  
Vol 6 (3) ◽  
pp. 43-49
Author(s):  
V. A. Mosentseva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Level ◽  
Legal Regulation ◽  
International Markets ◽  
Agricultural Industry ◽  
Internal Control System ◽  
Agricultural Organizations ◽  
Definition Of

A comprehensive study of the sources of the regulatory framework of the internal control system in Russian agricultural organizations was carried out. The evolutionary and legal approaches to the definition of internal control in these enterprises are compared. The content of the supranational (international), national and local level of the hierarchy of legal acts of the organization of the internal control system for these economic actors is disclosed. The influence of the mechanisms of the digital economy in relation to the field of audit, including Organizing internal control systems in modern enterprises that must cope with new challenges and risks. The tends of agrarian digitalization are indicated, including the fact that the state, through the introduction of digital farm management platforms (digital field, digital flock, digital logistics), will thereby stimulate the agricultural producer; domestic producers of agricultural products are focused on increasing the volume and quality of their products on international markets through the use of modern technologies; centralization and unification of the main directions of the agricultural industry, taking into account the digitization of the economy as a whole.

scholarly journals Impact of the Effective Internal Control System on the Internal Audit Effectiveness at Local Government Level

2013 ◽  
Vol 4 (1) ◽  
pp. 16-23 ◽  
Author(s):  
Mu’azu Saidu Badara
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Level ◽  
Internal Audit ◽  
Internal Auditors ◽  
Internal Control System ◽  
Local Government Level ◽  
Audit Effectiveness ◽  
Government Level

Effective internal control system plays an important role in ensuring objective achievement of organizations. Therefore, the aim of this paper is to examine the relationship between effective internal control system and internal audit effectiveness at local government level. The paper is a literature review paper and the paper concluded that effective internal control system can influence the effectiveness of internal auditors at local level. The paper needs to be validated empirically.

Sign in / Sign up

Export Citation Format

Share Document