The Impact Of Adherence To International Auditing Standards In Increasing The Quality Of Audit Services A field study on external audit offices

The study aimed to identify the impact of adherence to the general standards of international auditing and increase the quality of audit services. Where the problem of the study was the collapse of many companies and economic institutions in recent years to filing complaints and judicial disputes against audit offices due to the poor quality of services provided by audit offices, which affected the reputation of the audit profession. Individuals to learn more effectively and use these strategies increased the quality of services provided, commitment to transparency and independence increased investor confidence and raised the level of service provided to the client, the study recommended developing the personal qualities necessary to carry out professional and technical duties throughout the auditor’s working life.

Designing Entry Strategies for Subscription Platforms

We consider a subscription platform that offers services to variety-seeking consumers who incorporate transportation costs in their decision of how many and which vendor services to consume. ClassPass in fitness and MoviePass in entertainment are examples of such platforms. We find that for the platform to be successful, it should enter markets where consumers’ added benefit from patronizing more than one vendor is relatively high, thus strengthening the position of the platform in negotiations with the vendors. As well, managers should consider entering markets where competition between the vendors is relatively weak and in particular, where vendors benefit from local monopoly positions because of high transportation costs incurred by consumers. When entering such markets, offering the subscription contract is likely to attract new customers who are not active when the platform does not exist. Moreover, appropriate crafting of the agreement with the vendors in this case allows the parties to fully extract the surplus derived by platform customers. Last, the platform’s managers should be cognizant of the need to identify tools that facilitate alleviated price competition with vendors. Negotiating over an appropriate transfer fee per customer to pay the vendor or imposing restrictions on the level of service that their customers can use may be such tools. Offering customers lower-quality services when using the vendor in comparison with the quality they could obtain by buying directly from him may not be a successful tool to alleviate price competition. This paper was accepted by Duncan Simester, marketing.

Evaluation of minimum ramp distance in efforts to improve performance on Jakarta - Cikampek toll road

Toll road ramps that connect toll roads and arterial roads are often crowded until they are jammed by the activities of workers and school deliverers. And the rush hour that occurs in the morning and evening causes congestion on toll access roads both on and off ramps. The purpose of this research to find out how the performance condition of the toll access road with the distance that is currently available.. The method used in this paper is descriptive quantitative. By using the results of the Average Daily Traffic (ADT) survey at the intersection of West Bekasi, Cibitung and West Kerawang during the morning and evening rush hours. The results of the survey and analysis using the 1997 Indonesian Road Capacity Manual (IRCM) standard obtained a ratio of volume to capacity (v/c ratio), speed and traffic density, these characteristics were then used to find the Level Of Service (LOS) obtained by LOS F (VCR >1). The conclusion from the analysis is that the performance of the connecting road/ramp often occurs during rush hour with the lowest LOS F values in the morning and evening, so it is necessary to evaluate the minimum ramp distance.

Delivering outpatient virtual clinics during the COVID-19 pandemic: early evaluation of clinicians’ experiences

BackgroundThe COVID-19 pandemic has put health systems across the world under significant pressure. In March 2020, a national directive was issued by the National Health Service (NHS) England instructing trusts to scale back face-to-face outpatient appointments, and rapidly implement virtual clinics.MethodsA multidisciplinary team of change managers, analysts and clinicians were assembled to evaluate initial implementation of virtual clinics at Guy’s and St Thomas’ NHS Foundation Trust. In-depth interviews were conducted with clinicians who have delivered virtual clinics during the pandemic. An inductive thematic approach was used to analyse clinicians’ early experiences and identify enablers for longer term sustainability.ResultsNinety-five clinicians from specialist services across the trust were interviewed between April and May 2020 to reflect on their experiences of delivering virtual clinics during Wave I COVID-19. Key reflections include the perceived benefits of virtual consultations to patients and clinicians; the limitations of virtual consultations compared with face-to-face consultations; and the key enablers that would optimise and sustain the delivery of virtual pathways longer term.ConclusionsIn response to the pandemic, outpatient services across the trust were rapidly redesigned and virtual clinics implemented. As a result, services have been able to sustain some level of service delivery. However, clinicians have identified challenges in delivering this model of care and highlighted enablers needed to sustaining the delivery of virtual clinics longer term, such as patient access to diagnostic tests and investigations closer to home.

REHABILITATION AND OPTIMIZATION OF THE WATER SUPPLY DISTRIBUTION NETWORK OF DURRES-ALBANIA

The condition of the water supply and the actual functioning of the distribution network in Durres area are inadequate to sustain demand at an acceptable level of service for all the billing zones.The distribution network of Durres city is fed at one point (Xhafzotaj junction) for 300-350 l/s with an elevation of about 50 m asl. The planned new transmission line has a diameter of 700 mm and will bring extra 630 l/s.The water distribution systems are one of the vital urban infrastructures and their operationwith a high level of service are of high importance.Many phenomena in water supply systems such as leakage, breakage of pipes etc. are afunction of pressure. When pressure dependency of demand is considered in the hydraulicanalysis, the results thereof shall be consistent with reality.This article presents the new design methodology for a good optimization of the distribution network. The distribution network has been reconstructed as a ring network. It is planned to build 6 DMAas (District Metered Area) to control the flow, pressure and consumption in DMA to build the Water Balance.

Analisis Pengaruh On-Street Parking terhadap Kinerja Jalan di Pasar Jaya Ciracas, Jakarta Timur

This research contains an analysis of the traffic performance by dint of on-street parking, afterward the results are compared with the traffic performance if a scenario is made that there is no on-street parking activity. The purposes of this research are to determine the impact of on-street parking to road performance also to perceive the road level of service. The method used in this research is a quantitive method by direct field research. The results of this research are on-street parking activity around Jaya Ciracas Market affected the traffic performance with a difference in road capacity about 39,03%. The value of the road level of service when there is on-street parking activity is D, while when on-street parking is abolished, the road level of service can increase to C.

Kajian Penerapan Jalur Khusus Sepeda sebagai Transportasi Berwawasan Lingkungan pada Kawasan Kota Palembang dengan Metode BLOS

Pemerintah Kota Palembang telah meresmikan jalur khusus sepeda pada tahun 2020 lalu oleh Walikota Palembang, ada tiga rute resmi jalur khusus sepeda tersebut. Tiga jalur khusus pengguna sepeda ini dibuat pemerintah untuk menertibkan arus lalu lintas dan memfasilitasi para pengguna sepeda di Kota Palembang. Pada penerapannya, jalur sepeda di Kota Palembang masih mengalami kendala. Hal ini disebabkan oleh tingginya jumlah lalu lintas kendaraan umum dan pribadi, ditambah pula dengan minimnya pengguna sepeda. Selain itu, tujuan dari pesepada masih hanya sebatas untuk olahraga, bukan sebagai alat transportasi. Tujuan dari penelitian ini adalah menganalisis efektivitas jalur sepeda di Kota Palembang dengan menggunakan metode deskriptif kuantitatif dan metode analisis melalui teknik BLOS (Bicycle Level Of Service). Pengumpulan data primer dilakukan menggunakan survei lapangan dan penyebaran kuesioner kepada pengguna sepeda. Berdasarkan hasil penelitian dengan metode BLOS yang didapat pada hari Senin pada waktu pagi (06.00-08.00 wib) dan sore hari (16.00-18.00 wib) dan Minggu sore (16.00-18.00 wib), didapat nilai BLOS berada pada ranking “F” yaitu lebih dari 5,5 ini berarti rute ketiga tidak aman untuk pengguna sepeda. Sedangkan pada siang hari (11.00-13.00 wib) di hari Senin dan hari Minggu pagi pada (06.00-08.00 wib) serta pada sore hari (16.00-18.00 wib), didapat nilai BLOS berada pada ranking “E” artinya pada rute ketiga sangat kurang mendukung untuk sepeda.

An Experimental Implementation of a Resilient Graphic Rendering Cluster

In this paper, we describe the challenge of developing a web front that will give an interactive and relatively immediate result without the overhead of complex grid scheduling, in the sense of the grid’s lack of interactivity and need for certificates that users simply do not own. In particular, the local system of issuing grid certificates is somewhat limited to a narrower community compared to that which we wanted to reach in order to popularize the grid, and our desired level of service availability exceeded the use of the cluster for grid purposes. Therefore, we have developed an interactive, scalable web front and back-end animation rendering frame dispatcher to access our cluster’s rendering power with low latency, low overhead and low performance penalty added to the cost of Persistence of Vision Ray rendering. The system is designed to survive temporary or catastrophic failures such as temporary power loss, load shedding, malfunction of rendering server cluster or client hardware, whether through an automatic or a manual restart, as long as the hardware that keeps the previous work and periodically dumped state of the automata is preserved.