scholarly journals New challenges of the IFAC International Code of Ethics. The case of the Republic of North Macedonia

2021 ◽  
Vol 45 (2) ◽  
pp. 145-160
Author(s):  
Bojan Malchev ◽  
Zorica Bozhinovska-Lazarevska
Keyword(s):  
Comparative Analysis ◽  
Empirical Evidence ◽  
Ethical Behavior ◽  
Code Of Ethics ◽  
International Code ◽  
Research Gap ◽  
Domestic Practice ◽  
New Challenges ◽  
The Republic

Purpose: The main purpose of the paper is to provide empirical evidence on certified auditors’ perceptions in the Republic of North Macedonia (RNM) about the new IFAC International Code of Ethics for Professional Accountants. Methodology/approach: A survey was conducted by distributing a questionnaire to the certified auditors in RNM, and the answers were then analyzed. Findings: The results indicate that the observance of the Code of Ethics affects the quality of audit engagements in domestic practice. The majority of practitioners believe that the fundamental principles are sufficiently clearly elaborated and can provide an appropriate basis for ethical conduct. The principle of objectivity is most exposed to threats, while the most common threat is familiarity. Safeguards created by the profession, the law, and regulations are more effective in addressing threats. Finally, practitioners agree that the innovations brought by the new Code of Ethics represent a significant benefit to the auditors’ mission to preserve and strengthen their independence. Research implications/limitations: The research provides empirical evidence of ethical behavior in domestic audit practice, but no similar research has been done before to make a comparative analysis. Originality/value: This research is the first of this type in RNM and fills the research gap in the field of ethical behavior in the domestic audit practice.

scholarly journals Comparative analysis of the forecast for variation of the parameters of the hybrid linguistic model

2019 ◽  
Vol 3 (122) ◽  
pp. 32-41
Author(s):  
Ihor Vsevolodovych Baklan ◽  
Tetiana Viktorivna Shulkevych
Keyword(s):  
Information Technology ◽  
Time Series ◽  
Comparative Analysis ◽  
Empirical Evidence ◽  
Optimal Parameters ◽  
Statistical Accuracy ◽  
Linguistic Model ◽  
Linguistic Approach ◽  
Linguistic Models

Using a hybrid linguistic approach to model numerical images in the form of time series using probabilistic grammars based on hidden time series and implement information technology to build sets of linguistic models and their hybrids that describe the dynamics of selected time series of processes of different nature.In the article the results of computational experiments are considered, the quality of forecasting of time series of diverse nature at various parameters was proved. The goal of the current research is to provide empirical evidence of the suitability of using a hybrid linguistic approach for predicting time series.Experimental way to find the optimal parameters of the algorithm. The algorithm was applied to a variety of time series (social, medical, financial and economic), calculated the statistical accuracy of the forecast. Experiments have shown that the algorithm consistently performs the forecast of values in a range of 3-4 steps forward and forecasts the trend change by 3-5 steps.

scholarly journals Commercially Focused Dynamic Priorities in the Organisation of the Transit of Cargo Trains

2020 ◽  
Vol 17 (4) ◽  
pp. 208-217
Author(s):  
V. A. Sharov ◽  
A. A. Tleukhanov
Keyword(s):  
Comparative Analysis ◽  
Engineering Calculation ◽  
Railway Transport ◽  
Railway Infrastructure ◽  
Operational Change ◽  
Dynamic Priorities ◽  
Emergency Events ◽  
The Russian Federation ◽  
The Republic

One of the main tasks in improving management of the transportation process is the transition to enhanced quality of transport service focused on meeting users’ requirements while achieving the most economical results for all the components of the technological process stages. The quality of the services offered by railway transport is gradually becoming an increasingly significant indicator of economic efficiency for both carriers and cargo owners. Customers are ready to buy more and more qualitative services to save time, expand their business, and meet new needs. This necessitates dev elopment of modern approaches to optimizing the use of existing railway infrastructure, including by establishing priorities in organizing traffic. The objective of the research was to study the procedure for establishing dynamic priorities for organizing transit of cargo trains. To achieve this goal, a comparative analysis method, special engineering calculation methods associated with organization of train traffic were used. During the study comparative analysis of main characteristics of a number of world railways was carried out. Following clearly defined strategy of railways of the Russian Federation aimed at customer focus, this article provides preliminary research results, the findings of which revealed the expediency of establishing dynamic priorities for cargo trains transit. It is especially important to implement these approaches in the context of an operational change in the train situation in the event of emergency events on the infrastructure and for a possible reduction in the financial losses of consignors and consignees. The same approaches can rightfully be used on the railway of the Republic of Kazakhstan.

scholarly journals Assessment of multiculturalism in nursing based on a survey’s experience

2012 ◽  
Vol 153 (43) ◽  
pp. 1711-1718 ◽  
Author(s):  
Marcel Pop ◽  
Sándor Hollós ◽  
Judit Mészáros
Keyword(s):  
Health Care ◽  
Nursing Education ◽  
Comparative Analysis ◽  
Quality Of Health Care ◽  
Health Professionals ◽  
Health Care Professionals ◽  
Intercultural Skills ◽  
New Challenges ◽  
Very High

Introduction: The internationalization of societies and the processes of globalization raise new challenges towards health provision systems, including professional, ethical, social, cultural and communicational references of nursing and nursing education. Aims: In this study the authors wanted to answer the following question: To what extent are health care professionals aware of and able to respond to the new challenges? Methods: As an investigation method, the authors used a questionnaire and made a comparative analysis of answers related to the knowledge, skills and attitude of BSc nurses and other health professionals who possess a secondary qualification. The questionnaire was compiled based on the internationally accepted and validated Transcultural Self Efficacy Test. With the permission of the authors of the test, some questions were adapted to the national conditions. The responses were evaluated by statistical methods. Results: There were better results in the components of skills and attitude of BSc nurses but there was a very high number of professionals in both groups who either failed to have or could not meet the requirements and phenomena related to intercultural skills. Conclusions: The survey performed among nurses proved that there is a real demand for intercultural skills and knowledge related to expectations of the society. In order to improve the quality of health care, the development of these skills is necessary. Orv. Hetil., 2012, 153, 1711–1718.

Keahlian, Indepedensi, Kepatuhan Pada Kode Etik, Motivasi, Dan Kualitas Auditor Pada Inspektorat Pengawasan Keuangan Daerah Kabupaten Bogor

Liquidity ◽  
2017 ◽  
Vol 6 (1) ◽  
pp. 51-61
Author(s):  
Amin Mangamis
Keyword(s):  
Empirical Evidence ◽  
Code Of Ethics ◽  
Code Of Conduct ◽  
Likert Scale ◽  
Scale Model ◽  
Research Results ◽  
Simultaneous Effect ◽  
Financial Oversight

The research objective to identify, analyze and obtain empirical evidence on the Influence of expertise, independence, adherence to a code of ethics and motivation partially and simultaneously to the quality of auditors on Financial Oversight Inspectorate Bogor regency. The method used was survey by using instrument in the form of a questionnaire with Likert scale model. The population in this study were all officers of Regional Financial Oversight Inspectorate Bogor District who participated in the task of inspection, as many as 60 people. From the research results obtained: Skills significant effect on the quality of auditors. The independence of a significant effect on the quality of auditors. Compliance with the code of conduct a significant effect on the quality of auditors. Motivation significant effect on the quality of auditors. Expertise, Independence, Compliance with the code of ethics and motivation simultaneous effect on the quality of the auditor, the better the expertise plus good independence and has adherence to a code of ethics, the better the quality auditor.

scholarly journals Are the Requirements for Teacher’s Competence set by University Administration and Students Similar?

Pedagogika ◽  
2014 ◽  
Vol 114 (2) ◽  
pp. 42-53
Author(s):  
Danguolė Razmaitė ◽  
Džeraldas Dagys
Keyword(s):  
Higher Education ◽  
National Level ◽  
Education Institution ◽  
University Administration ◽  
Meta Learning ◽  
New Challenges ◽  
Educational Paradigm ◽  
The Republic ◽  
In The Beginning

As the educational paradigm undergoes changes, new challenges for performance and competence of higher education institution teachers arise. The article deals with theRequirements for teacher’s competence set by university administration and students, and whether these requirements are similar. In the beginning, definitions of teacher’s competence dealt with in scientists’ papers are reviewed, the structure of teacher’s competence is discussed. The article explores the requirements for teacher’s competence set by university administration and students. The research carried out shows that nevertheless there is a divide between requirements for teachers’ competence set by university students and university administration. It should be noted that university administration pose requirements which are regulated on the national level of the Republic of Lithuania, i.e. provisions of the Law on Higher Education and Studies of the Republic of Lithuania; whereas the definitions of competences investigated by scientists remain as a theoretical construct, a scientific outcome. The requirements set by students include these teachers’ competences (pedagogical, meta-learning, technical, etc.) which interact with the efficiency and quality of the teaching process.

scholarly journals Doctoral studies in classroom teaching in Serbia and The Federation of Bosnia and Herzegovina: A comparative approach

2020 ◽  
pp. 191-204
Author(s):  
Živorad Milenović
Keyword(s):  
Comparative Analysis ◽  
Primary Education ◽  
Bosnia And Herzegovina ◽  
Comparative Approach ◽  
Classroom Teaching ◽  
Study Program ◽  
Doctoral Studies ◽  
Study Programs ◽  
The Republic

The paper presents a comparative analysis of study programs of doctoral studies in primary education in the Republic of Serbia and the Federation of Bosnia and Herzegovina. First, the analysis of doctoral studies of class teaching in the Federation of Bosnia and Herzegovina is presented on the example of the Faculty of Pedagogy, University of Sarajevo. A comparative analysis of the mentioned study program is also given, with doctoral studies of class teaching in Serbia. Based on the comparative analysis, recommendations are given for improving the quality of doctoral studies in primary education.

scholarly journals ABOUT POSSIBILITY OF USING INTERNATIONAL SACERS RATING SCALE FOR THIS PURPOSE FOR ASSESSING EDUCATIONAL INSTITUTIONS OF THE REPUBLIC OF KAZAKHSTAN

2020 ◽  
Vol 68 (4) ◽  
pp. 144-149
Author(s):  
T.N. Zhundybayeva ◽  
◽  
G.S. Primbetova ◽  
K.E. Agibay ◽  
◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Educational Program ◽  
Rating Scale ◽  
Educational Environment ◽  
Educational Institutions ◽  
Quality Of Education ◽  
Assessment Of Learning ◽  
Learning Conditions ◽  
The Republic

The article emphasizes the relevance of the problem to improve the quality of education, as well as the possibility of using international SACERS rating scale for this purpose. In order to show the advantages of assessing the environment of educational institutions according to the SACERS scale, a comparative analysis of the criteria for assessing educational institutions of the Republic of Kazakhstan was carried out. At the same time, it was noted that the assessment of educational institutions with the SACERS scale has been carried out in Moscow schools since 2015. The evidence that Kazakhstan has begun to pay attention to this issue is the inclusion of the discipline "SACERS assessment of learning conditions" in the curriculum of the educational program 7M011 – Pedagogy and Psychology, Abay Kazakh Pedagogical University. Master students conduct their first studies in the discipline and provide their own conclusions and recommendations. The article also considers that the SACERS assessment scale can help to assess the educational environment of schools in the country identifying its strengths and weaknesses. Then it is possible to comply the construction of new educational institutions with international standard, so there is an oportunity to improve pupils' knowledge, involvement and creativity as well.

Analysis of effectiveness of thrombolytic therapy and introduction of new innovative projects for improving the quality of health care for patients with acute coronary syndrome in the Pavlodar regional ambulance station of the Republic of Kazakhstan

2020 ◽  
pp. 30-34
Author(s):  
K. Akhmetzhanov
Keyword(s):  
Health Care ◽  
Acute Coronary Syndrome ◽  
Comparative Analysis ◽  
Thrombolytic Therapy ◽  
Quality Of Health Care ◽  
Coronary Syndrome ◽  
The Past ◽  
The Republic ◽  
Positive Effect

The article provides statistics on the volume of care for patients with acute coronary syndrome (ACS) at the prehospital stage in the Pavlodar region of the Republic of Kazakhstan. A comparative analysis of the use of thrombolytic therapy (TLT) at the Pavlodar regional ambulance station and other countries was carried out. This article shows what the positive effect from TLT is. The article indicates all the new innovative technologies that have been introduced in the Pavlodar station over the past 5 years and how this has contributed to improving the quality of emergency care.

Six concerns about internet data: A comparative analysis of the empirical evidence

2004 ◽  
Author(s):  
Samuel D. Gosling ◽  
Simine Vazire ◽  
Sanjay Srivastava ◽  
Oliver P. John
Keyword(s):  
Comparative Analysis ◽  
Empirical Evidence

The right to life: A comparative analysis of the relevant norms of the Constitutions of the Republic of Azerbaijan and Russian Federation

2020 ◽  
Vol 10 (1) ◽  
pp. 28-32
Keyword(s):  
Comparative Analysis ◽  
Death Penalty ◽  
Russian Federation ◽  
Practical Implementation ◽  
Right To Life ◽  
Human Right ◽  
The Russian Federation ◽  
The Republic ◽  
The Right ◽  
Criminal Legislation

The relevance of the work is determined by the fact that the right to life belongs to the basic constitutional human rights, therefore, its observance and protection is the duty of the state. Despite its undeniable importance, today the right to life anywhere in the world is not really ensured in sufficient quantities. The constitutional consolidation of the right to life raises a number of issues related to the concept, nature, legislative and practical implementation of this right. It should be noted that various aspects of the human right to life were considered in the scientific works of G.B. Romanovsky, O.G. Selikhova, T.M. Fomichenko, A.B. Borisova, V.A. Ershov and other Russian authors. The aim of the study is to study and comparative analysis of the legal content of the constitutional norm that defines the right to life, to comprehend and identify possible problems of the implementation of this right. To achieve this goal, this article discusses relevant issues of ensuring the right to life, proclaimed by Article 20 of the Constitution of the Russian Federation and Article 27 of the Constitution of Azerbaijan Republic. The results of a comparative analysis of these constitutional norms and the relevant norms of industry law allow us to determine, that there is no contradiction between Article 20 of the Constitution of the Russian Federation and the norms of the criminal legislation of the Russian Federation, which imply the death penalty as an exceptional measure of punishment, because a moratorium has been imposed on the death penalty in the Russian Federation since April 16, 1997. However, after the abolition of the death penalty in the criminal legislation of the Republic of Azerbaijan in 1998, there was a discrepancy between parts II and III of Article 27 of the Constitution of the Republic of Azerbaijan and the criminal legislation of Azerbaijan Republic that requires the introduction of the necessary changes in the content of the analyzed constitutional norm. The value of the work is determined by the fact that the introduction of appropriate changes will contribute to the further improvement of the Constitution of the Republic of Azerbaijan and the effective implementation of the right to life of everyone.

Sign in / Sign up

Export Citation Format

Share Document