A cross-sectional analysis of the influence of corporate governance features on the organizational outcomes: An assessment

This work aimed at testing the influence of corporate governance features on the organizational outcomes in one of the countries of the Gulf Cooperation Council (GCC) which is Qatar. The data was used for the organizations that belong to non-financial sector. The findings revealed that the size of audit commission, the board of directors size, and independency have positive influence on organizational outcomes represented by return on assets. In addition, the same positive influence could be found between the size of the audit commission and independency with return of equity as a second measurement of the organizational outcomes. Moreover, meeting of the board has a significant negative influence on organizational outcomes. The present work is considered as the first study that tests its predictor variables in its relationship with organizational outcomes. The considerable contribution of this study lies in identifying the previous studies gap for the GCC countries and analyses several viable studies that might probably be useful for improving corporate governance system in the non-financial sector. IIUC Studies Vol.17, December 2020: 9-26

Features of Development of Professional Self-Government in the System of Prosecution, Judiciary and the Bar of Ukraine

Based on a comparative analysis of the sectoral legislation of Ukraine and the practice of its application, the article studies the features of the development of professional self-government in the system of prosecutors, judicial authorities and the bar. It has been found out that prosecutorial self-government in Ukraine is conducted through the Council of Prosecutors of Ukraine (the highest body of prosecutorial self-government in the period between all-Ukrainian conferences of prosecutors) and the all-Ukrainian conference of prosecutors (the highest body of judicial self-government). It has been determined that prosecutorial self-government is a collective independent decision of prosecutors on issues related to the activities of prosecutorial bodies. It has been established that the system of bar self-government bodies in Ukraine is formed by: 1) the Congress of advocates of Ukraine; 2) the Bar Council of Ukraine; 3) the Supreme Qualification and Disciplinary Commission of Advocacy; 4) the Supreme Audit Commission of the Bar; 5) the Regional Conference of Advocates; 6) the Council of Advocates of the region; 7) the Qualification and Disciplinary Commission; 8) the Audit Commission of the region. It has been found that the bodies of judicial self-government in Ukraine are: 1) a meeting of judges, which is a gathering of judges belonging to the corresponding court aimed at discussing the internal activities of such a court and making appropriate collective decisions based on the discussion of such issues; 2) the Council of Judges of Ukraine (the highest body of judicial self-government, which also functions as the executive body of the Congress of Judges of Ukraine); 3) the Congress of Judges of Ukraine (the body that makes decisions that are binding on all bodies of judicial self-government and all courts in Ukraine). It is noted that the prospects for further research in this area are to determine the role of the judiciary in the constitutional and legal mechanism for the protection of human rights and freedoms and to study the requirements for incompatibility of a judge, prosecutor and lawyer with other activities in the context of comparative constitutional law.

Improving the activities of the audit commission in the state audit system in the Republic of Kazakhstan

This article analyzes the activities of the audit commission in the system of state audit in the regions of the Republic of Kazakhstan in modern conditions. Issues of effective management of budgetary funds and strengthening of financial and executive discipline, as well as the importance and necessity of conducting joint or parallel control measures by external state control bodies have been investigated. The author studied the issues of the effectiveness of the use of funds allocated from the republican budget. The organization of the effective activity of the Audit Commission, first of all, depends on the correct formation of long-term goals, as well as strategic priorities. The introduction of long-term planning is associated with the desire of the Audit Commission to fulfill its mission with the maximum benefit for the state and publicity. Long-term planning is aimed at ensuring the further development of governmental audit and financial control in accordance with the Law of the Republic of Kazakhstan “On State Audit and Financial Control”, as well as new concepts of budgetary policy. State audit in the Republic of Kazakhstan. With the gradual integration into the world community, there is a growing need to increase the competitiveness of government agencies. To protect regional interests, it is necessary to effectively manage local budgets, strengthen financial and executive discipline. Increasing the accountability of the state apparatus to the public for decisions made in the budgetary sphere will lead to the transformation of state financial control into an institution of state audit, which will make it possible to assess the existing economic mechanisms and promptly develop recommendations for the effective use of state financial control.

ACTIVITIES OF REGIONAL AUDIT COMMISSIONS IN THE SYSTEM OF STATE AUDIT OF THE REPUBLIC OF KAZAKHSTAN

In this article, the authors analyzed the work of state bodies for audit and financial control, for the correct and rational use of budgetary funds, as well as the activities of the audit commission in the system of state audit in the regions of the Republic of Kazakhstan in modern conditions. Issues of effective management of budgetary funds and strengthening of financial and executive discipline, as well as the importance and necessity of conducting joint or parallel control measures by external state control bodies have been investigated. The author studied the issues of the effectiveness of the use of budgetary funds and control measures

TCHERTKOV NECROPOLIS AT THE VAGANKOVSKIY CEMETERY IN MOSCOW

For more than 40 years, working in the Archives of Moscow and the State historical public library, where all the conditions for fruitful work with archival materials have been created, I have always been interested in the topic of the Moscow Necropolis. The lives of People who rest there in peace, monumental sculptural monuments made of granite, marble, bronze, made by outstanding sculptors and architects. Today, more than ever, we have managed to come closer to solving the mysterious disappearance of the Tchertkov family Necropolis at the Vagankovskiy cemetery in Moscow. Let's start in order. As a member of the audit Commission of the Union of Artists of Russia, I had the opportunity to perform this archival audit of the Tchertkov Necropolis at the Vagankovskiy cemetery in Moscow.

APPLICATION OF TRACEABILITY SYSTEM ON DRAGON FEET PRODUCTS USING THE TRACING AND TRACKING SYSTEM AT FISERIES INDUSTRY

Consumer rejection is usually related to quality problems. The quality expected by consumers is of course the dragon fish feet which have SNI 7759.2013 standards. One of the concepts of food quality and safety that are recommended to support and guarantee food quality is the traceability system. There are 2 aspects to the traceability system, tracing, and tracking, which function as tools in recording the production footprint of a product. The purpose of the implementation of the research is to know the application of the traceability system on the product of the dragon's foot and to know the tracking and tracing system at PT. Ardena Artha Mulia. This research was carried out with data analysis methods and data collection techniques that would be carried out in the form of observations, interviews, literature studies, and documentation. The results of this Environmental Impact Assessment Audit Commission indicate that the process of making dragon foot products in PT. Ardena Artha Mulia, which started from the process of receiving materials to the delivery/stufing process, has implemented a traceability system by carrying out 2 aspects of the traceability system, the tracing, and tracking system. Evidence that the process of making dragon foot products has been implemented well with the stages of monitoring forms in each manufacturing process. On each monitoring form, a production code will be included to make it easier for manufacturers to track the product if something goes wrong so the factory can trace the root of the problem. Keywords fishsauce, bulu ayam fish, bromelain enzyme, fermentation

The Comptroller and Auditor General: Reform the Institution to Enforce Government’s Accountability

The Comptroller and Auditor General (CAG) is an institution under our con-stitution for enforcing the accountability of the executive and watching that public money is used with due regard to wisdom, faithfulness and economy. To perform the job efficiently, there is need for fundamental restructuring of its organisational structure, which is an inheritance from the colonial past. There is a need to convert it into a multi-member audit commission at the apex level and strengthen status of State Accountants General, who conduct the audit of state government transactions, by giving them statutory recognition and greater autonomy. To instil public confidence in the incumbent holding the high office of CAG, there is need for transparency in his appointment and only a professional of proven competence should be appointed to the post. Government should recognise the important role CAG can play in effective management of national finances and good governance.

Part VI Early Perceptions of Legal Risk, 20 A Landmark Case and its Aftermath

This chapter discusses the case of Hazell v Hammersmith and Fulham London Borough Council, which had a profound effect on how the City of London perceived the dangers posed by legal risk. It involved a House of Lords decision on an ultra vires point — specifically, the power of the council in question to enter into ‘swap’ transactions. The case arose because this power was challenged by the auditor appointed by the Audit Commission. The surrounding circumstances and the unprecedented manner in which the City of London responded to the case provide both the classic case study and a historical explanation of why legal risk is seen to be so important and how seriously it is taken by those concerned with orderly financial markets.

P6 Intervention monitoring in maternity and paediatrics as a strategy to guide education and improve prescribing practice

AimThis audit explores the impact of regular pharmacist intervention monitoring and feedback on paediatric and maternity wards, and how these interventions guide educational strategies aimed at improving prescribing practice.MethodA tally-chart data collection tool was designed for each ward to collect data on common errors such as omission of booking weight, vital to ensure safer prescribing of dalteparin, omission of dose/kg imperative to ensure safer paediatric prescribing, and also omission of the residing ward from the front of the chart which affects discharge times when TTOs are delayed/lost due to misdirection.The ward pharmacist recorded the incidence of these errors during each daily visit and prepared a weekly feedback report consisting of a bar graph of the results plus a comparison to the previous week. The pharmacist would also reiterate the importance of avoiding each type of error.This would also inform the topic of the ‘key prescribing message’ (a bulletin focussing on a particular type of error) explaining the correct method and the significance of avoiding errors. This was communicated to the ward teams/prescribers.ResultsPreliminary audit data is encouraging and shows that the feedback to the ward teams has had a positive impact. Many nurses and midwives were surprised at the level of errors and now better understand their significance and how they can support accurate prescribing. The senior medics have taken an interest in the audit and are keen on sharing the information with their juniors and adapting their training to ensure that further improvements are made.The data collected informed the first ‘key prescribing messages’; ‘Booking weight’ for maternity and ‘medicines reconciliation’ for paediatrics. Since these were communicated to the ward teams/prescribers the audit has found an improvement in the number of maternity prescriptions with the booking weight recorded, a reduction in the number of incorrect dalteparin prescriptions for postnatal women, as well as improved prescribing practice in paediatrics such as including dose/kg on each prescription and improved drug-history taking by the medics.ConclusionA key priority of the NHS is the prevention of medication errors.1 The positive impact of clinical pharmacist interventions on the quality of prescribing is well established2,3 as highlighted in a Department of Health study4 reviewing the frequency of errors, identifying modes of good practice to improve safety.To date this audit has shown the benefit of increasing the multidisciplinary team awareness of common errors, monitoring these each week and sharing these findings with the team. It has also shown that short, focused bulletins encouraged improvement and helped prescribers to improve their practice.ReferencesAudit Commission. A spoonful of sugar-improving medicines management in NHS hospitals2001. London: Audit Commission.Dale A, Copeland R, Barton R. Prescribing errors on medical wards and the impact of clinical pharmacists. Int J Pharm Pract2003;11:19–24.Dhillon S. Do clinical pharmacists really improve the quality of patient care? Hospital Pharmacist2001;8:118.Department of Health. Building a safer NHS for patients. Improving medication safety 2004. London: Stationery Office.