Control Automation to Reduce Costs of Control

Author(s):  
Rob Christiaanse ◽  
Joris Hulstijn

Much compliance effort concerns adherence to contracts. Parties to a contract need to make sure that the other parties will deliver. To this end they may require additional controls in the business process to monitor delivery and induce contractual penalties when needed. Controls have costs. In this paper the authors argue that introducing fully automated controls will help to reduce control costs, because (i) they can prevent misstatements (compliance by design) or (ii) they increase the quality of evidence and thereby reduce the audit risk for the external auditor and corresponding audit fees. The line of reasoning is illustrated by a case study of the implementation process of automated controls on the procurement process for public transport services for the elderly and disabled. This is a complex and heavily regulated domain. The case study indicates that control automation makes monitoring compliance to contracts in such complex domains feasible and that using control automation can in fact reduce the costs of control.

2018 ◽  
Vol 30 (1) ◽  
pp. 45-55
Author(s):  
Meiying Jian ◽  
Jing Shi ◽  
Yang Liu

With the aging of population in the world, understanding the travel demands of the elderly is important. In China, the aging society is in the process of forming. Meanwhile the urban motorization has just started. The aim of this paper is to investigate the dependence of the future elderly on private cars. The data used here come from a stated preference (SP) survey of the young and middle-aged residents in the capital of China, Beijing. The influencing factors on the car ownership and mode choices of the future elderly are analysed based on the ordered logit model and MNL model, respectively. The effect of uncertainty in respondents’ statements on the car usage has been also investigated. The results show that the future elderly in Beijing become increasingly dependent on private cars. It is also found that younger people have higher propensities to own private cars and to make use of driving after the age of 65. Moreover, improving public transport services contributes to an increased ridership of public transport by the future elderly. The findings in this paper can provide valuable references for the aging society when making transport policies in Beijing.


2017 ◽  
Vol 6 (1) ◽  
pp. 82
Author(s):  
Avi Bitzur ◽  
Eran Fisher

The widespread expression saying that "loneliness is the No. 1 enemy of old age" has, in the 21st century, becomes obvious and banal now that suicide rates among the elderly in many countries and in Israel, the case study for this paper, is higher than among other age groups in those countries.Loneliness itself, its ramifications, consequences, and implications on the lives of the elderly have made it a dominant factor in terms of its potential damage.Old age and loneliness have been the subjects of many different definitions, studies and theories, but despite the quantity and quality of these attempts worldwide, and particularly in Israeli research, there is a conspicuous lack of any comprehensive plan that would address the implications and destructive effects of the loneliness experienced by the elderly. Many limited-scale programs exist on a local level, but they fail to address the clear need to eradicate menacing loneliness.The authors of this essay plan to outline basic principles for designing an operational concept for a national plan to combat the consequences and effects of depression among the elderly, using Israel as an example.This paper will begin with a review of the definitions and literature on the phenomenon of depression, and a review of the literature dealing with the unhealthy connection between old age and depression. We will then review various programs worldwide that deal with the phenomenon of loneliness and old age; continue to present data on the effects of loneliness on elderly Israelis; present various Israeli programs and projects that attempt to deal with this phenomenon; and conclude by detailing the proposed principles for a comprehensive operational approach that maps out this painful phenomenon in Israel and proposes a plan of action on how to best deal with it.


2020 ◽  
Vol 9 (9) ◽  
pp. 154
Author(s):  
Lidia Domínguez-Parraga

This study aims to analyze the consequences of the gentrification process as a result of tourism on the elderly inhabitants. Firstly, the concept of gentrification is reviewed, a process that is no longer exclusive to large cities but has spread to smaller and lesser-known municipalities. A clear example of this type of new tourist destination is the city of Cáceres, a World Heritage medium-sized city where tourism is the basis of its economy. The research considers gentrification in medium-sized cities and its effect on active aging. Based on a qualitative methodological approach, a total of 32 in-depth interviews were conducted and analyzed to compare two neighborhoods—one gentrified and one not. The results show a remarkable disparity in the residents’ perceptions of their environment and their city. The findings suggest adverse effects on the quality of aging due to the gentrification process, such as family dependency, social-space disconnection, and a generally pessimistic image of the neighborhood. Consequently, the impact of tourism negatively affects the gentrified neighborhood inhabitants’ psychological, social, and emotional well-being.


2020 ◽  
pp. 3-9
Author(s):  
Artur Igorevich Petrov ◽  

The paper presents the possibility, necessity, ideology and essence of the entropy method of estimating the orderliness of the transportation process in relation to urban public transport. Examples of numerical definition of the relative entropy of the transportation process on typical public transport routes are given. The paper shows that the level of orderliness of the transportation process, identified by relative entropy, is determined by the specifics of the spatial location of public transport routes in terms of the urban area and mainly depends on the quality of users of public transport services.


2014 ◽  
Vol 17 ◽  
pp. 238-247 ◽  
Author(s):  
Francesco Domenico d’Ovidio ◽  
Domenico Leogrande ◽  
Rossana Mancarella ◽  
Andrea Schinzano ◽  
Domenico Viola

2018 ◽  
Vol 7 (3.12) ◽  
pp. 388
Author(s):  
Moka Eswar ◽  
A Titus Manohar ◽  
Akshay Mani

With the increase in the number of public and private buses in cities in recent years, managing the bus fleet across various routes in an efficient and effective manner has become cumbersome. This is resulting in suboptimal services, inability to effectively cater to existing demand, and poor quality of public transport services.  Modern technological advancements have created a tremendous opportunity to improve various aspects of public transport services, to not only serve existing demand but attract increasing number of passengers to public transport from a sustainable development standpoint.  One such area which is gaining momentum is intelligent fleet management using the concept of Internet of Things (IoT).  This area calls for a cross-field collaboration between engineers from various disciplines to use the up and coming idea of Internet of Things (IoT) for overcoming the challenges of intelligent fleet management. This paper explores the opportunity for incorporation of IoT to manage bus fleets based on the occupancy ratio and the resulting benefits that can be achieved in terms of fleet frequency optimization.


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