Academic literature on the topic 'ICT audit'
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Journal articles on the topic "ICT audit"
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Thottoli, M. M. "Impact of Information Communication Technology Competency Among Auditing Professionals." Accounting. Analysis. Auditing 8, no. 2 (April 4, 2021): 38–47. http://dx.doi.org/10.26794/2408-9303-2021-8-2-38-47.
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The objective of this study is to find out the influence of Impact of Information Communication Technology competencies and Information Communication Technology Training among auditing professionals. This paper proposes a defined set of survey questionnaires to measure Information Communication Technology (ICT) competency and ICT Training variables. The sample size focuses on junior qualified professional auditors who were selected based on their experience in the field of accounting or auditing. The sample of population consists of individual practicing auditors from small audit firms in Kerala. Data were analyzed using partial least squares structural equation modeling approach (PLS-SEM). Expectedly, ICT competencies among auditing professionals and their ICT training are imperative among junior auditing professionals for auditing in a computer-based environment. The impact of audit efficiencies, ensuring client's fair financial statements, and timeliness of audit tasks were achieved by auditing professionals with ICT competencies and ICT training. This is important not only for junior staff, but also for lead auditors who have the authority to sign audit reports. The value of the research studies lies with a comprehensible examination of findings of various previous studies and enlightened commentaries on ICT enabled audit practice by sole proprietorship practicing audit firms, mainly in rural locations. In addition, such scientific method of understanding the implications of ICT enables auditing which involved in auditing professional policy makers intervention.
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Janeliūnienė, Rasma, Ginta Liberytė, and Vida Davidavičienė. "POSSIBILITIES OF IT AUDIT IN SMALL AND MEDIUM SIZE COMPANIES IN LITHUANIA / IT AUDITAS LIETUVOS SMULKAUS IR VIDUTINIO DYDŽIO ĮMONĖSE." Mokslas - Lietuvos ateitis 3, no. 4 (July 19, 2011): 13–20. http://dx.doi.org/10.3846/mla.2011.064.
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Information and communication technologies (ICT) have a decisive influence on the competitiveness of an organization. The efficiency of ICT management is a key factor in the process of production optimization, resource planning and management and other activities concerning the objectives of the organization. ICT like other resources have not only advantages, but also causes certain challenges for organizations. Information systems become an organic part of the organization. Thus, it is hard to imagine a contemporary organization where information and communication technologies are not used. The organizations, where activity success is based on ICT, are affecting external and internal factors as well as the ability to manage ICT and use different information systems. Success is not guaranteed by implementing a new information system or technology, because business processes should be evaluated taking into account the ability to react to potential changes. In order to prevent ICT risk, IT audit becomes extremely important within the organization. The aim of the article is to evaluate the possibilities of applying the existing IT audit methodologies (such as ITIL, CobIT, Val IT, ISO) in small and medium size organizations of Lithuania. The paper analyzes the significance and need of IT audit in small and medium size companies, identifies the features of such companies and proposes the existing IT audit methodologies. The methods of scientific literature analysis and comparison and statistical data analysis have been applied in the article. Santrauka Informacinės technologijos užima svarbią vietą organizacijos veikloje siekiant konkurencinio pranašumo. Efektyvus IT valdymas padeda organizacijai optimizuoti darbą, teisingai valdyti resursus, tinkamai siekti užsibrėžtų tikslų. Kaip ir visi veiklai vykdyti reikalingi ištekliai, informacinės technologijos ne tik teikia naudą, bet kelia ir tam tikrą grėsmę. Informacinės sistemos tampa organine bet kurios organizacijos dalimi. Šiuolaikinių įmonių veikla neįsivaizduojama ir neįmanoma be naujausių informacinių technologijų. Įmonių veiklą, grindžiamą šiuolaikinėmis IT, taip pat jų organizavimą ir valdymą veikia ne tik išorinės aplinkos veiksniai – didelę reikšmę turi ir vidiniai organizaciniai veiksniai bei IS ir valdymo aspektai. Neužtenka tik įsidiegti naują sistemą, ją būtina suderinti su įmonės veiklos procesais, siekiant išnaudoti visus privalumus, būtina vertinti pokyčius ir į juos reaguoti. Siekiant mažinti IT riziką, itin aktualus tampa IT auditas organizacijoje. Straipsnyje analizuojamos egzistuojančios IT audito metodikos, vertinamas IT audito poreikis, Lietuvos smulkaus ir vidutinio dydžio įmonių specifika. Straipsnio tikslas – įvertinti IT audito metodikų taikymo Lietuvos smulkaus ir vidutinio dydžio įmonėse galimybes.
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Nabila, Khansaa, Maulidya Eka Sasmita, Robbiatul Adawiyah, and Dhika Maha Putri. "INFORMATION AND COMMUNICATION TECHNOLOGY: MENDORONG EFISIENSI KINERJA AUDITOR SELAMA PANDEMI COVID-19." El Muhasaba Jurnal Akuntansi 13, no. 1 (January 21, 2022): 1–16. http://dx.doi.org/10.18860/em.v13i1.12165.
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The evolution of information technology is going rapidly, supported by the COVID-19 pandemic where all activities related to face-to-face and gathering activities are limited. Many companies already have implemented ‘work from home’ policies for their employees, including auditors. Responding to this phenomenon, many companies have finally changed the auditor’s work system by applying remote audit techniques based on the use of ICT tools.The application of Information and Communication Technology (ICT) will minimize direct contact, and also reduce audit. The purpose of this study is to examine the effectiveness and efficiency of auditor's performance by applying remote audit techniques using ICT. In this study uses a qualitative approach. By to obtain a depth understanding of the object of research related to the existing problems such as the risks and to find out whether the application of ICT in remote audit techniques is effective and efficient when it’s carried out during a pandemic. A literature study is employed to assess the efficiency of ICT performance in remote audit techniques. The results of this study indicate that the application of ICT in supporting the remote audit process during the Covid-19 pandemic is the best way. However, we should still paying attention to the appropriateness of the devices, the signal, and data security protection so that the evidences provided by the auditee to the auditors are remains usable and reliable.
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Teeter, Ryan A., Michael G. Alles, and Miklos A. Vasarhelyi. "The Remote Audit." Journal of Emerging Technologies in Accounting 7, no. 1 (January 1, 2010): 73–88. http://dx.doi.org/10.2308/jeta.2010.7.1.73.
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ABSTRACT: Audit practitioners have been progressively adopting communications and analytic technology to extend the scope, change the timing, and reduce the costs of audit processes. These efforts have been mainly ad hoc, lacking an integrative theoretical positioning. This paper redefines the concept of the “remote audit” as the process by which internal auditors couple information and communication technology (ICT) with analytical procedures to gather electronic evidence, interact with the auditee, and report on the accuracy of financial data and internal controls, independent of the physical location of the auditor. Building on research on virtual teams and an analysis of internal audit activities, we present a research framework identifying areas where ICT and automated audit analytics enable auditors to work remotely, reduce travel costs and latency, and increase efficiency and coverage.
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Shakya, Subarna, and Abhijit Gupta. "Concerns on Information System and Security Audit." Journal of Advanced College of Engineering and Management 3 (January 10, 2018): 127. http://dx.doi.org/10.3126/jacem.v3i0.18966.
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<p>Successful Information and communication technology (ICT) can cause rapid development in administrative processes. ICT strategies and ICT plans should be evaluated to align with organization visions and missions in order to achieve effective use of ICT in their organizations [1]. Efficient Software and Hardware together play a vital role giving relevant information which helps improving ways we do business, learn, communicate, entertain and work. This exposes to an environment with significant risks which are vulnerable to inside or outside attacks [2,3]. Security is a degree of protection or resistance from harm. Security can also be defined as a layer created to separate assets from threats [4]. In order to understand clearly about security, it is very important to understand important terminologies [5]. This research paper talks about important terminologies, concerns and challenges on Information System and Security Audit. This research seeks explanation from the observed phenomena, problems or behavior and thus exploratory research is used. The outcome of this research is an overview of different security concerns that must be sincerely addressed in any Information System and Security Audit.</p><p><strong>Journal of Advanced College of Engineering and Management, </strong>Vol. 2, 2016, Page:127-135</p>
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Yandri, Erkata, Ratna Ariati, Aep Saepul Uyun, Roy Hendroko Setyobudi, Herry Susanto, Kamaruddin Abdullah, Satriyo Krido Wahono, Yogo Adhi Nugroho, Abubakar Yaro, and Juris Burlakovs. "Potential Energy Efficiency and Solar Energy Applications in a Small Industrial Laundry: A Practical Study of Energy Audit." E3S Web of Conferences 190 (2020): 00008. http://dx.doi.org/10.1051/e3sconf/202019000008.
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The purpose of this study is to analyze the potential for energy savings because the laundry industry consumes a lot of energy and water. If the laundry industries are not controlled, it will cause serious environmental and energy problems. The audit activity was divided into three stages. Pre-audit stage, the auditors were divided into groups with clear details of tasks and responsibilities, starting with conducting energy audits on the floor, analyzing statistical data, and process flow. Site audit stage; conduct an audit on the floor from the beginning to the end of the process, then collecting and confirming the statistical data for energy and production. Post-audit stage, complete the audit report that will be submitted or presented to the laundry management, which consists of; audit findings with loss or savings analysis, accompanied by recommendations for further improvement. The results show that there are many savings opportunities, especially by overcoming the energy wasted in the production process. Improvements can be made by overcoming energy waste and controlling energy consumption and production more efficiently, implementing renewable energy technology such as solar dryer and hybrid photovoltaic and thermal (PVT) collector, and then considering industrial revolution 4.0 with IoT and ICT.
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Darmawan, Aang Kisnu, and Arisandi Dwiharto. "Pengukuran Capability Level Kualitas Layanan E-Government Kabupaten Pamekasan Menggunakan Framework COBIT 5.0." INTENSIF: Jurnal Ilmiah Penelitian dan Penerapan Teknologi Sistem Informasi 3, no. 2 (April 12, 2019): 93. http://dx.doi.org/10.29407/intensif.v3i2.12659.
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This study aims to conduct an audit and evaluation of the Pamekasan District e-Government Dispute Settlement services on EDM and APO Domains. The method used is the COBIT Framework.5, a framework for measuring information system governance maturity issued by ISACA in 2012. The audit was conducted at the Pamekasan District Dispendukcapil Office and took samples of e-Government Services in 4 Districts and 12 Districts considered quite representative to be audited.The results showed that overall the results of the audit capability level of ICT services at Pamekasan district Dispendukcapil were at level 3 (Establish) with capability level index values in establish and 2.O (established) EDM domains. Field findings show that business processes in ICT management of e-government services at the sub-district, village levels show that they are at level 0 (incomplete), which means that there is almost no process of governance of ICT services at that level. Suggestions and recommendations that can be made are more authority is needed at the sub-district and village level by adding competent human resources in the ICT field to provide better e-Government services.
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Iyer, Easwar Krishna, and Bhavana Rao. "A 360 degree carbon audit of the ICT industry." International Journal of Intercultural Information Management 4, no. 2/3 (2014): 158. http://dx.doi.org/10.1504/ijiim.2014.067431.
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Mouchet, Clément, Neil Urquhart, and Rob Kemmer. "Techniques for Auditing the ICT Carbon Footprint of an Organisation." International Journal of Green Computing 5, no. 1 (January 2014): 44–61. http://dx.doi.org/10.4018/ijgc.2014010104.
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This article has presents an extensive survey of the state of the art in Green IT/S. The findings of the survey suggest that there is scope for a reliable carbon footprint auditing tool for organisational ICT usage. A prototype auditing tool is developed and a trial audit carried out and evaluated. Conclusions include the need for automation of the audit, the need for consistent management of hardware within organisations, and the need to present carbon footprint data in a format that respects the privacy of the individual user, but allows meaningful conclusions to be drawn.
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Aspinall, Ann, and John R. Hegarty. "ICT for adults with learning disabilities: an organisation‐wide audit." British Journal of Educational Technology 32, no. 3 (June 2001): 365–72. http://dx.doi.org/10.1111/1467-8535.00205.
Full textDissertations / Theses on the topic "ICT audit"
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Dvořák, Jan. "Procesy IS/ICT a jejich mapování ke standardům v oblasti IS/ICT." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124773.
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The aim of this thesis is to define the audit issues regarding IS/ICT sector, creating a summary of standards, frameworks and best practices in IS/ICT - usable for IS auditing and mutual mapping of selected standards to the chosen reference framwork of ICT and following related goal is to make a procedure for the mapping of IT processes on standards in the field of IS/ICT. The aim of this thesis is description and mapping of the most important methodologies, standards and best practices related to the management and audit of IS/ICT and following related goal is building a procedure that allows the company to assess readiness for the certification of any of the selected standards, implement an alternative methodology for IT management or audit IS/ICT. First, the notion of audit is defined and discussed, followed by the discussion of the issue of IT audit, together with the financial audit. This is followed by a description of the different methodologies and approaches, which I used in my work. The chapter continues the description of methodology section that describes the mapping results. The actual mapping is in a separate Excel file and is part of this thesis. In the next chapter there is a procedure for mapping of business processes to different methodologies and standards used for management and audit of IS / ICT, which was created by myself.
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Strachová, Zuzana. "Implementace nástroje pro řízení kybernetické bezpečnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444573.
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The thesis is focused on the implementation of a software tool to increase the effectiveness of cyber security management. The tool is implemented in a company preparing to be classified as a part of critical information infrastructure. Based on the customer's requirements, a suitable cyber security management tool is selected. Subsequently, I propose a methodology for implementing the tool, which I immediately apply. The output of the work is an implemented tool, risk analysis and security documentation required by law.
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Barcos, Daniel. "Energy Survey : Energy Audit for ICA Maxi in Sandviken." Thesis, University of Gävle, Department of Technology and Built Environment, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-4828.
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Yong, Louisa Chung-Sze. "An Internet-based audio synthesis resource : a case study in Manchester and Salford." Thesis, University of Salford, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.365975.
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Edström, Erik, and Christoffer Gunnarsson. "Energikartläggning och energieffektiviseringav Sörbyskolans förskola : Simuleringar genomförda med IDA ICE 4.61." Thesis, Högskolan i Gävle, Avdelningen för bygg- energi- och miljöteknik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-17607.
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Samhället idag är beroende av energi för att fungera och att eftersträva utveckling av förnybar energi bör ha högsta prioritet. År 2013 produceras 81,6% av världens totala energi av fossila bränslen. Bostads- och servicesektorn står idag för 38 % av Sveriges totala energianvändning. På grund av att bostäder och lokaler står för så stor del av energianvändningen är det väldigt viktigt att ha noggrann koll på energiprestandan av byggnader och lokaler samt vilka energieffektiviseringar som kan utföras. Sörbyskolan är belägen i södra delen av Gävle och fastigheten ägs och förvaltas av Gavlefastigheter. År 2015 planerar Gavlefastigheter en renovering av Sörbyskolan och vill ta fram energieffektiviseringsförslag. Skolan är uppdelad på sex byggnader som inkluderar en matsal, en gymnastiksal, en förskola och tre andra skolbyggnader. I denna rapport har förskolan med tillhörande passage undersökts. Förskolan och passagen är ett envåningshus med en area på 883 m2. Speciellt för passagen är att den är uppvärmd med direktverkande elenergi. Undersökningen har skett i simuleringsprogrammet IDA Indoor Climate and Energy. Boverket har satt upp riktlinjer och krav för hur mycket energi nybyggda lokaler och bostäder får använda beroende på vilken klimatzon byggnaden befinner sig i. Gävleborg befinner sig i klimatzon II och lokaler i denna klimatzon får max använda 100 kWh/m2, år. En basmodell av hur bygganden ser ut idag skapades för att identifiera vart de största energiförlusterna sker. Sedan jämfördes olika energieffektiviseringar med basmodellen för att se hur mycket energi som potentiellt skulle kunna sparas. Basmodellen skapades genom att få fram information om byggnaden och mata in i IDA ICE. Informationen skaffades bl.a. genom en fysisk undersökning, intervjuer, jämförelse med andra byggnader på Sörbyskolan m.m. Arbetet visar fördelningen av till- och bortförd energi i byggnaden och vilka energieffektiviseringsåtgärder som är mest lämpliga för att minska energianvändningen. Resultatet pekar på att byta till nya energieffektiva fönster ger den största energibesparingen och totalt sparas 19,8 kWh/m2,år. Om alla energieffektiviseringsåtgärder utförs ger det en energibesparing på 37,8 kWh/m2,år. Det har gjorts mycket antaganden och uppskattningar för att skapa basmodellen vilket gör att den skiljer sig en del ifrån verkligheten. För att få en mer korrekt modell skulle fler fysiska undersökningar och mätningar behöva utföras på byggnaden.Today’s society is very dependent on energy to function and to pursue development of renewable energy should have the highest priority. In 2013 81.6 % of the total produced energy in the world came from fossil fuels. The residential and service sector stands for 38 % of Sweden’s total energy use. Due to that fact it’s very important to have careful track of the energy performance of buildings and premises and what energy efficiencies can be applied. The school is located in south of Gävle and the property is owned and managed by Gavlefastigheter. In 2015 Gavlefastigheter is planning a renovation of the school and wants to develop energy efficiency proposals. The school is divided into six buildings which includes a dining hall, a gymnasium, a preschool and three other school buildings. In this rapport the preschool with appurtenant passage have been examined. The preschool and the passage is a one story building with an area of 883 m2. Particularly for the passage is that it’s heated with direct electricity. The survey have been conducted in a simulation program called IDA Indoor Climate and Energy. Boverket has set up guidelines and requirements for how much energy the newly built premises and residences may use depending on which climate zone the building is located. Gävleborg is located in climate zone II and premises in this climate zone may use a maximum of 100 kWh/m2 per year. A base model of the buildings current state were created to identify where the biggest energy losses occur. Afterwards the different energy efficiency proposals were compared with the base model to see how much energy could be saved. The base model were created by collecting data to IDA ICE. The data was collected by a physical inspection, interviews, comparison with another building on the school of Sörby etc. This work shows the distribution of supplied and xx energy in the building and what energy efficiency action that is most suitable to reduce the energy use. The result points to switching to new energy efficient windows gives the biggest savings in energy and a total of 19.8 kWh/m2, year can be saved. If all proposals is performed that will give a total saving of 37.8 kWh/m2, year. There have been a lot of assumptions and estimates to create the base model which makes it somewhat different from reality. To get a more correct model more physical examinations and measurements would be needed.
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Abdalla, Mohamed Ahmed Fayad. "Energy Audit in Educational Buildings : Case study of Fridhemsskolan in Gävle." Thesis, Högskolan i Gävle, Energisystem, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-25191.
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The global share from buildings towards energy usage in residential and commercial buildings have been increasing constantly reaching between 20% to 40% in developed countries and has overtook the other major sectors: industrial and transportation. Energy demand reduction in the building sector is important for Sweden to achieve national energy aims for reduced energy use in the future. For this reason, energy efficiency measures in buildings today is one of the main objective for energy policy towards 2020 goals. This project moves on the same path to find energy efficiency potential in Fridhemsskolan buildings in Gävle, Sweden by performing energy audit using IDA-ICE software to simulate energy performance for the buildings under study. In addition, measurements have been made on three of the school buildings named Hus 1, Hus 2 and Hus 3. The results include different energy efficiency retrofits on each building and economic analysis of these retrofits for each building individually and for the whole buildings together. The presented measures are reducing working hours of the ventilation system in Hus 2, change of CAV system with VAV system in (Hus 1 and Hus 2) and lights changing to LED, s efficient lights and building envelope improvement which includes walls and roof extra insulation and windows replacement. Replacement of the CAV system in Hus 1 and Hus 2 were not economically beneficial when considering their high cost compared to energy reduction that can be achieved by applying them. On the other hand, energy retrofits analysis showed that combination of the following energy efficiency measures is the most effective and profitable: extra insulation (walls and roof), windows replacement and lights change to LED in the three buildings. In addition to these measure is reducing running hours of the ventilation system in Hus 2. Implementation of the recommended energy efficiency measures will save 120, 737 kWh/ year of the district heating and 21, 962 kWh/year electricity consumption with capital investment of 417, 396 SEK and 98, 957 SEK/ year cost saving with payback period of 4.2 years. These figures represent 40.3% and 18.1% reduction in district heating and electricity energy use respectively. Since reducing working hours of ventilation system measure has no capital investment and have the highest figure of energy reduction it reduces payback period significantly. In case the amount of money saved by this measure doesn’t consider; payback period for the other measures which require capital investment will be 13.5 years and the energy saving in terms of cost will be 30, 874 SEK/ year.
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Englund, Marcus, and Moen Simon Sahlström. "Energikartläggning av Kv. Freden, Gävle : Simulering av åtgärder och dess energibesparingspotential med modellerings- och simuleringsprogram IDA ICE." Thesis, Högskolan i Gävle, Avdelningen för bygg- energi- och miljöteknik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-20189.
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Koldioxidnivåerna ökar i takt med en allt högre världslig energianvändning. Detta har lett till reglering och bestämmelser av utsläppsrätter samt energianvändning. För att stoppa den globala uppvärmningen och minska energianvändningen har EU enats om fyra gemensamma mål att uppnå till år 2020, även benämnda 20-20-20 målen. Lika så har Sverige satt upp egna miljömål att sträva efter till år 2020. De omfattar en ökning av andel förnyelsebar energi med minst 50 procent, effektivisera energianvändningen med minst 20 procent samt öka andelen förnyelsebar energi i transportsektorn med minst 10 procent. Tack vare lagar gällande krav på skärpt energianvändning och utsläpp strävar företag mot användandet av energieffektivare teknik och ett mer energimedvetet beteende. Energikartläggning är ett viktigt samt effektivt verktyg vid kartläggning och illustrering av ett företags energianvändning för underlättande och tydliggörande av framtida åtgärd samt förbättring. Examensarbetet syftar till att åskådliggöra Kv. Fredens energianvändning samt ta fram ekonomiskt genomförbara energibesparande åtgärder för att sänka energianvändningen både för denna och liknande byggnader. Till hjälp för utförande har sex frågeställningar använts vilka berör och syftar till att ta reda på energifördelningen i byggnaden, brister i drift och uppehållande av inomhusklimat samt ta fram kostnadseffektiva lösningar för val av åtgärd.För tillvägagång av arbetet har fem metoder valts för besvarande av frågeställningar. En litteraturstudie utfördes med hjälp av nyckelord som ”Energy saving”, ”Energy audit” samt ”Behaviour” i online-databaser för vetenskapliga artiklar. Därefter utfördes en empirisk analys av tillhandahållen data för byggnaden, vilket möjliggjorde modellering och simulering av byggnaden i programmet IDA ICE 4.6.1. För styrkande av antaganden samt undersökning av energimedvetet beteende utfördes termografering och en kvalitativ enkätundersökning. Efter utförande av arbetet med hjälp av nämnda metoder, konstateras bristfällig ventilation. Vid simulerad installation av FTX i byggnaden uppnås en maximal energibesparing på dryga 17 procent, vilket motsvarar en slutlig energianvändning på 97 kWh/m2. Simulerade åtgärder, exklusive FTX, vilka visar sig vara mest lönsamma för byggnaden är tätning av dörrar och fönster för minskad infiltration. Dessa två simulerade åtgärder är de mest kostnadseffektiva simulerade lösningarna för Kv. Freden samt liknande byggnader. Den simulerade energianvändningen för byggnaden representeras av 29 procent elanvändning samt 71 procent fjärrvärmeanvändning, vilka förhåller sig till en tillförlitlighet motsvarande 97,5 procent respektive 96 procent jämfört med energidata tillhandahållen av Gävle Energi. Simuleringsprogrammet IDA ICE visade sig vara ett effektivt hjälpmedel vid simulering av en byggnads energianvändning samt applicering av möjliga åtgärder.Carbon dioxide levels are increasing as a consequence of larger energy use worldwide. This has led to regulations and rules of emission and energy consumption. In order to stop global warming and reduce energy consumption, EU has agreed on four common goals to achieve by the year 2020, also known as the 20-20-20 goals. Sweden has also come up with its own environmental goals to achieve by the year 2020. They include increasing the share of renewable energy by at least 50 percent, improve the use of energy by at least 20 percent and increase the share of renewable energy in the transportation sector by at least 10 percent. Due to the laws and requirements related to stricter energy consumption and carbon emissions companies strive to use more energy efficient technology and more energyconscious behavior. Energy audit is an effective and an important tool in identifying and illustrating a company's energy usage for the clarification of future measures and improvement. The thesis aims to illustrate Kv. Freden's use of energy and come up with both economically and energy saving measures to reduce its and other similar building's energy consumption. Six questions have been used to determine the energy distribution in the building and find defects in the management and maintenance of the indoor climate and develop cost-effective solutions for the choice of measures. Five methods were chosen for approaching and answering the questions. A literature review was performed using keywords such as "Energy Saving", "Energy Audit" and "Behaviour" in online databases containing scientific articles. Thereafter an empirical analysis of the data supplied for the building was performed, which enabled modeling and simulation of the building in the program IDA ICE 4.6.1. A thermography and a qualitative survey regarding energy conscious behavior were performed as proof of assumptions. The ventilation in this thesis is found inadequate after applied methods. With simulated FTX-systems installed in the building, a maximum energy saving potential about 17 percent is achieved, which corresponds to a energy use of 97 kWh/m2. Excluding FTX, the simulated measures which prove to be the most profitable for the building is the sealing of doors and windows in order to reduce infiltration. These two measures are the most cost effective energy saving solutions regarding Kv. Freden and similar buildings. The building's simulated energy use is represented by 29 percent electricity and 71 percent of district heating usage, which compared with the energy data provided by Gävle Energi relates to a reliability equivalent to 97.5 percent and 96 percent. The simulation program IDA ICE proved to be an efficient tool for the simulation of a building's energy use and application of possible measures.
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Bueno, Rosete Isabel. "Energy Audit of an industrial building in Sweden : Case study of a CNC processed components’ producer company." Thesis, Högskolan i Gävle, Energisystem, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-27061.
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The industrial sector accounts for almost 40 % of the Swedish energy use and in order to meet the EU’s 2020 targets, an efficient production of high quality and great finish goods are more and more in demand. Moreover, it is important to develop the activities with the lowest environmental impact possible. The energy audit process is an effective tool to achieve it. Thus, in this document the energy audit of an industrial company, Automat Industrier in Gävle, Sweden, was carried out. The energy balance of the building and the potential energy efficiency measures were analyzed with the IDA ICE simulation. The proposed energy retrofitting was apropos of the building envelope, the lighting system, the ventilation system and the installation of a PV system on the roof of the building. The survey indicated that the potential energy savings of the company accounted for 62.5 % of the current electricity use and 48.8 % of the current DH use if all the proposed ameliorations were performed. The main promoter of the electricity savings is the installation of the PV system, with 85 % of influence. Almost 90 % of the DH savings are due to the measures in the ventilation system. Financially, these savings can reach the amounts of 531 597 SEK/year for electricity and 174 201 SEK/year for DH. Nevertheless, the ameliorations regarding the building envelope have very long payback periods. Thus, it was recommended to not pursue them. Fortunately, the energy efficiency measures providing the greatest savings’ payback periods are between 3.47 years and 10.22 years long. As they are independent from each other, the owner has the freedom to decide whether to apply them or not and when if so.
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Kuklo, Piotr. "The future of podcasting : Envisioning an audio stories community for listeners and creators, where they connect through similar interests and share inspiring content." Thesis, Umeå universitet, Designhögskolan vid Umeå universitet, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-149552.
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This project explores the future of podcasting as a digital audio media format for stories. As podcasts continue to grow in popularity the medium becomes more and more influential amongst all age groups. Unfortunately, existing solutions do not give enough attention to all possible aspects of the medium. Podcasts carry an untapped potential as they are often treated similarly to music files. This project consists of a platform, Cast3, with two separate products directed to listeners and creators of audio stories. The platform gives users a possibility to connect with similar minded people around specific topics through clubs. Inspiration and Method To understand the needs of listeners and creators of the stories, I immersed myself with the storytelling world and conducted a thorough research with conversations with both users groups, opportunities evaluations and concepts testing. The insights gathered during the research brought the conclusion that both listeners and creators tend to want more involvement and have stronger community gathered around audio stories. That is why the project’s goal is to form an audio story community for listeners and creators, where they connect through similar interests and share inspiring content. Result The final outcome of the project consists of a platform Cast3 that has 2 separate products directed to listeners and creators of audio stories. The platform gives users a possibility to connect with similar minded people around specific topics through clubs. The clubs are the spaces where listeners can exchange information, discover new content through a word of mouth and bond with the creators through live shows. The creators’ needs are supported through specialised tools that help to record stories and help to learn more about the listeners. The users of the platform can interact with audio stories through a redefined media format called freecasting. The new format improves a listening experience and respond to presently existing needs of listeners as well as creators.
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Alhalalat, Saleh Ismail. "Information flow in virtual organisations." Thesis, Loughborough University, 2005. https://dspace.lboro.ac.uk/2134/7757.
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The main aim of the study is to investigate the flows of information and the impact and added value of Information and Communication Technologies (ICTs) on the integration of information flows. This concept is related to the optimal design of organisational (and other) systems that allow the right decision to be made by the right person at the right time in an appropriate location. Clearly, information that is often distributed needs to come together in an efficient way to allow the best use of resources to maximize the information value. The virtual organisation (VO) is a new style of working that allows completion of tasks across time and location. The use of ICTs is viewed as a facilitator of these tasks and their application provides good examples to extend their use. The most common types of VOs are home offices, teleworking centres, mobile offices and `hotelling'. Teleworkers still face several problems, such as managing their work, lack of appropriate communications to complete their work efficiently, and isolation. This study applied an information-driven approach to investigate the current problems in the teleworking environment, and solutions are proposed to improve the flow of information in the VOs. The data required were collected by questionnaire survey, semi-structured interviews, and document analysis. Members of the Telework Association (TCA) in the UK were invited to take part in this survey, and 153 out of 800 respondents came from this source. From subsequent analysis of the data collected, there is indeed an issue with the use and integration of information flows in VOs. An in depth study of six individual cases revealed a lack of information sharing, poor understanding of information needs, and low rates of access to online information. Soft solutions can be achieved through understanding information needs, developing information policy, and training. Hard solutions can be achieved through using online information, using workflow software, upgrading the speed of Internet connection, using information sharing systems, and arranging more open access to information. Some indicators of future research can be mentioned, particularly in conducting the second generation of information audit in teleworking practice, to study knowledge management (KM) practices in teleworking, to develop information policies to enhance teleworking practices, to focus on the information needs of teleworkers, to evaluate the impact of software applications (such as workflow software), to implement information sharing systems, and to study the impact of training on information retrieval and use.
Books on the topic "ICT audit"
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Gilliatt, Joanna. Audit of ICT initiatives: In social inclusion partnerships and working for communities pathfinders in Scotland. [Edinburgh]: Scottish Executive Central Research Unit, 2000.
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SGS-Thomson. Audio power ICs databook. 2nd ed. [Marlow, Bucks]: SGS-Thomson, 1995.
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SGS-Thomson. Audio power & processing ICs databook. [s.l.]: SGS-Thomson, 1991.
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SGS-Thomson. Audio and radio ICs databook. Marlow, (Bucks.): SGS-Thomson, 1988.
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Panasonic. Bipolar audio and associated ICs. Kyoto: Matsushita Electronics Corp., 1992.
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Kazakova, Nataliya, and Anastasiya Ivanova. The concept of development of strategic assets of fund-intensive companies. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1370669.
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The monograph is devoted to the study of conceptual approaches to the development of information and analytical support for the development of strategic assets in fund-intensive companies. It covers three key areas: the stakeholder approach in accordance with the concept of sustainable business development; modeling the trend of strategic asset management; audit of the effectiveness of the KPI strategy of public fund-intensive companies using the SPACE-analysis methodology.
The results of the study are aimed at developing the corporate strategic asset management system, as well as improving the tools for assessing strategic risks in the internal audit departments of public companies. The methodological tools are supplemented with empirical materials obtained during the testing of the scientific hypothesis and a comprehensive methodology for analytical justification and modeling of the strategy for managing the development of fixed assets in fund-intensive companies in the oil and gas and ICT sectors, as well as during the implementation of research works.
It will be useful for researchers, researchers, teachers, applicants for scientific degrees, and can also be used in the system of additional professional education, professional development, for self-development of management personnel of financial and economic services in business and government structures.
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Shumilina, Vera, Galina Krohicheva, Nataliya Izvarina, Vladimir Lesnyak, Kristina Kurshubadze, Anastasia Aistova, Elizaveta Rudenko, et al. Application of accounting, analysis and audit in enterprise management. au: AUS PUBLISHERS, 2021. http://dx.doi.org/10.26526/monography_618ba6f2989171.05397055.
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It is impractical to plan the further work of the company without taking into account analytical data for previous production periods. Analytical accounting data allows managers to build a company's strategy or make changes to an existing development plan. The importance of accounting for the enterprise plays a large role at the planning stage of the further business strategy. A competent manager studies accounting data before making the next decision regarding the company's finances. The easiest way to streamline accounting documents and eliminate errors in it is to conduct an internal audit. Such an audit will protect the company from possible fines and problems with tax audits. It will help optimize accounting and document flow, and simplify relations with banks and counterparties. Economic analysis aims to turn economic and non-economic information into useful information for decision making. Logical processing, study, generalization of facts, their systematization, conclusions, proposals, search for reserves - all these tasks are solved within the framework of economic analysis, which is designed to ensure the validity of management decisions and increase its effectiveness.
This monograph is a collective work of teachers and students of the Department of Economic Security, Accounting and Law of the Don State Technical University. It is devoted to the consideration of certain issues of accounting, audit and economic analysis at the enterprise in modern conditions.
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New York (State). Legislature. Legislative Commission on Expenditure Review. Use of salt for snow removal: Program audit. Albany, N.Y. (111 Washington Ave., Albany 12210-2277): The Commission, 1991.
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Service, Educational Testing. Official TOEFL iBT Tests with Audio: Volume 1. New York: McGraw-Hill, 2013.
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Kazakova, Nataliya, Elena Efremova, and Irina Kurochkina. Audit. ru: INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1014292.
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The textbook contains such relevant sections as audit activity and its regulation, information technology, big data and analysis in audit, state audit, which provides an understanding of the general and differences between audit as a type of entrepreneurial activity and state audit as financial control over the use of budgetary funds, and also considers the specifics of professional standards, principles of professional ethics and their application in practice.
Meets the requirements of the federal state educational standards of higher education of the latest generation.
For students enrolled in programs whose curricula include the disciplines of audit and financial control. It can be used in the system of additional professional education and advanced training.
Book chapters on the topic "ICT audit"
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Long, James D. "Protecting Electoral Integrity in Emerging Democracies." In Introduction to Development Engineering, 489–512. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-86065-3_18.
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AbstractA lack of electoral integrity in developing democracies undermines political accountability and the public good by yielding leaders who lack a governing mandate. Despite citizen activism and resources from donors to improve transparency, poor administrative functioning, corruption, and barriers to participation persistently degrade elections. This chapter presents “photo quick count” election technology and an ICT-enabled citizen adaption platform “VIP:Voice.” Photo quick count is a low-cost, ICT-capable, independently managed monitoring system of election results that provides polling station level photographic records of tally sheets to audit alongside certified results. The audit detects procedural failures by election officials and aggregation fraud (rigging that occurs in results transmission), and can deter administrative problems and corruption by announcing the audit to polling officials. First deployed in Afghanistan, iterations in Uganda and Kenya helped develop usage across national coverage and new mobile devices. This pivoted to broadening adoption and functionality using a crowdsourced platform in South Africa, VIP:Voice, that recruited citizen users through ICT channels with no pre-existing infrastructure and incorporates volunteers for photo quick count. This case furthers evidence on instruments for policy guidance on the mechanisms and cost-effective tools to bolster institutional performance and elections at scale.
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Duscha, Peter. "Audit, Continuous Audit, Monitoring und Revision." In IT-Revision, IT-Audit und IT-Compliance, 7–15. Wiesbaden: Springer Fachmedien Wiesbaden, 2015. http://dx.doi.org/10.1007/978-3-658-02808-4_2.
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Duscha, Peter. "Audit, Continuous Audit, Monitoring und Revision." In IT-Revision, IT-Audit und IT-Compliance, 7–16. Wiesbaden: Springer Fachmedien Wiesbaden, 2019. http://dx.doi.org/10.1007/978-3-658-23765-3_2.
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Deshpande, Atharva, Shruti Yadav, Mehak Gupta, and Urmila Kalshetti. "PodFast: Extractive Audio Summarization." In ICT Infrastructure and Computing, 537–43. Singapore: Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-5331-6_55.
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Pompon, Raymond. "Why Audit?" In IT Security Risk Control Management, 3–11. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-2140-2_1.
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Pompon, Raymond. "Internal Audit." In IT Security Risk Control Management, 275–82. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-2140-2_22.
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Botti, E., and F. Stefani. "Audio Amplifiers." In Smart Power ICs, 407–34. Berlin, Heidelberg: Springer Berlin Heidelberg, 2002. http://dx.doi.org/10.1007/978-3-642-61395-1_10.
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Pompon, Raymond. "Starting the Audit." In IT Security Risk Control Management, 261–74. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-2140-2_21.
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Pompon, Raymond. "Post Audit Improvement." In IT Security Risk Control Management, 293–300. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-2140-2_24.
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Hoddie, Peter, and Lizzie Prader. "Audio." In IoT Development for ESP32 and ESP8266 with JavaScript, 295–317. Berkeley, CA: Apress, 2020. http://dx.doi.org/10.1007/978-1-4842-5070-9_7.
Full textConference papers on the topic "ICT audit"
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"TOWARDS AN ETHICS-AUDIT BOT." In 14th International Conference on ICT, Society and Human Beings (ICT 2021), the 18th International Conference Web Based Communities and Social Media (WBC 2021). IADIS Press, 2021. http://dx.doi.org/10.33965/ict2021_202106c023.
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Jihyun Park, Yongseok Seo, Wonyoung Yoo, and Youngho Suh. "Audio forensic marking for music streaming service." In 2013 International Conference on ICT Convergence (ICTC). IEEE, 2013. http://dx.doi.org/10.1109/ictc.2013.6675487.
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Kim, Hyoung-Gook, and Jae-Man Cho. "Car audio equalizer system using music classification and loudness compensation." In 2011 International Conference on ICT Convergence (ICTC). IEEE, 2011. http://dx.doi.org/10.1109/ictc.2011.6082659.
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SeongGeon Bae, Esther Rhee, JiKyung Kim, and JaePyung Kim. "New room equalizer realization using a match space method for high-quality audio." In 2013 International Conference on ICT Convergence (ICTC). IEEE, 2013. http://dx.doi.org/10.1109/ictc.2013.6675430.
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Francombe, Jon, Russell Mason, Martin Dewhirst, and So̸ren Bech. "Modelling listener distraction resulting from audio-on-audio interference." In ICA 2013 Montreal. ASA, 2013. http://dx.doi.org/10.1121/1.4799636.
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Clara, Angela Maria Cristina, Edna Dias Canedo, and Rafael Timóteo de Sousa Júnior. "Elements that Orient the Regulatory Compliance Verification Audits on ICT Governance." In dg.o '17: 18th Annual International Conference on Digital Government Research. New York, NY, USA: ACM, 2017. http://dx.doi.org/10.1145/3085228.3085286.
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Shaw, Anurupa, and Nico F. Declercq. "Ice thickness determination with audio sound." In ICA 2013 Montreal. ASA, 2013. http://dx.doi.org/10.1121/1.4800706.
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Ahmad, Ashar, Muhammad Saad, Laurent Njilla, Charles Kamhoua, Mostafa Bassiouni, and Aziz Mohaisen. "BlockTrail: A Scalable Multichain Solution for Blockchain-Based Audit Trails." In ICC 2019 - 2019 IEEE International Conference on Communications (ICC). IEEE, 2019. http://dx.doi.org/10.1109/icc.2019.8761448.
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Chafe, Chris, and John Granzow. "Internet rooms from Internet audio." In ICA 2013 Montreal. ASA, 2013. http://dx.doi.org/10.1121/1.4799954.
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Moon, Han-gil, Namsuk Lee, and Hyunwook Kim. "Low latency audio coder design for high quality audio service on server-client environment." In ICA 2013 Montreal. ASA, 2013. http://dx.doi.org/10.1121/1.4800383.
Full textReports on the topic "ICT audit"
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Vakaliuk, Tetiana A., Valerii V. Kontsedailo, Dmytro S. Antoniuk, Olha V. Korotun, Iryna S. Mintii, and Andrey V. Pikilnyak. Using game simulator Software Inc in the Software Engineering education. [б. в.], February 2020. http://dx.doi.org/10.31812/123456789/3762.
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The article presents the possibilities of using game simulator Sotware Inc in the training of future software engineer in higher education. Attention is drawn to some specific settings that need to be taken into account when training in the course of training future software engineers. More and more educational institutions are introducing new teaching methods, which result in the use of engineering students, in particular, future software engineers, to deal with real professional situations in the learning process. The use of modern ICT, including game simulators, in the educational process, allows to improve the quality of educational material and to enhance the educational effects from the use of innovative pedagogical programs and methods, as it gives teachers additional opportunities for constructing individual educational trajectories of students. The use of ICT allows for a differentiated approach to students with different levels of readiness to study. A feature of any software engineer is the need to understand the related subject area for which the software is being developed. An important condition for the preparation of a highly qualified specialist is the independent fulfillment by the student of scientific research, the generation, and implementation of his idea into a finished commercial product. In the process of research, students gain knowledge, skills of the future IT specialist and competences of the legal protection of the results of intellectual activity, technological audit, marketing, product realization in the market of innovations. Note that when the real-world practice is impossible for students, game simulators that simulate real software development processes are an alternative.
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AbuMezied, Asmaa, and Rahhal Rahhal. Towards a Gender-Sensitive Private Sector in the OPT. Oxfam, April 2021. http://dx.doi.org/10.21201/2021.7338.
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This learning paper describes Oxfam's experience of conducting a Participatory Gender Audit with private sector companies in the agriculture sector in the OPT. It highlights issues such as women’s limited access to the labor market, their weak representation both as staff and as decision makers, the absence of gender-sensitive working conditions and policies, and a lack of consideration for women as customers and suppliers. The paper looks at the approach used when conducting the audits and the challenges around their implementation. It provides ideas and learning on how to successfully manage the audits so that companies are willing to buy in to the process and are supported to adopt gender-sensitive policies.
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Kyllönen, Katriina, Karri Saarnio, Ulla Makkonen, and Heidi Hellén. Verification of the validity of air quality measurements related to the Directive 2004/107/EC in 2019-2020 (DIRME2019). Finnish Meteorological Institute, 2020. http://dx.doi.org/10.35614/isbn.9789523361256.
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This project summarizes the results from 2000–2020and evaluates the trueness andthequality control (QC) procedures of the ongoing polycyclic aromatic hydrocarbon (PAH)and trace element measurements in Finlandrelating to Air Quality (AQ) Directive 2004/107/EC. The evaluation was focused on benzo(a)pyrene and other PAH compounds as well as arsenic, cadmium and nickel in PM10and deposition. Additionally, it included lead and other metals in PM10and deposition, gaseous mercury and mercury deposition, andbriefly other specificAQ measurements such as volatile organic compounds (VOC)and PM2.5chemical composition. This project was conducted by the National Reference Laboratory on air quality and thiswas the first time these measurements were assessed. A major part of the project was field and laboratory audits of the ongoing PAH and metal measurements. Other measurements were briefly evaluated through interviews and available literature. In addition, the national AQ database, the expertise of local measurement networks and related publications were utilised. In total, all theseven measurement networks performing PAH and metal measurements in 2019–2020took part in the audits. Eleven stations were audited while these measurements are performed at 22 AQ stations in Finland. For the large networks, one station was chosen to represent the performance of the network. The audits included also six laboratories performing the analysis of the collected samples. The audits revealed the compliance of the measurements with the AQ Decree 113/2017, Directive 2004/107/EC and Standards of the European Committee for Standardization(CEN). In addition, general information of the measurements, instruments and quality control procedures were gained. The results of the laboratory audits were confidential,but this report includes general findings, and the measurement networks were informed on the audit results with the permission of the participating laboratories. As a conclusion, the measurementmethodsusedwere mainly reference methods. Currently, all sampling methods were reference methods; however, before 2018 three networks used other methods that may have underestimated concentrations. Regarding these measurements, it should be noted the results are notcomparable with the reference method. Laboratory methods were reference methods excluding two cases, where the first was considered an acceptable equivalent method. For the other, a change to a reference method was strongly recommended and this realized in 2020. For some new measurements, the ongoing QC procedures were not yet fully established, and advice were given. Some networks used consultant for calibration and maintenance, and thus theywere not fully aware of the QC procedures. EN Standards were mostly followed. Main concerns were related to the checks of flow and calculation of measurement uncertainty, and suggestions for improvement were given. When the measurement networks implement the recommendations given inthe audits, it can be concluded that the EN Standards are adequately followed in the networks. In the ongoing sampling, clear factors risking the trueness of the result were not found. This applies also for the laboratory analyses in 2020. One network had concentrations above the target value, and theindicative measurementsshould be updated to fixed measurements.
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Pantoja, Tomás, and Signe Flottorp. Does providing healthcare professionals with data about their performance improve their practice? SUPPORT, 2017. http://dx.doi.org/10.30846/170212.
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Audit and feedback is commonly used as a strategy to improve professional practice. It appears logical that healthcare professionals would be prompted to modify their practice if given feedback that their clinical practice was inconsistent with that of their peers or accepted guidelines.
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Shaw, Dierdre, and Katherine Duffy. Save Your Wardrobe: Digitalising Sustainable Clothing Consumption. University of Glasgow, June 2019. http://dx.doi.org/10.36399/gla.pubs.188107.
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This preliminary research examines the role of digitalisation in changing how consumers respond to, manage and maintain more sustainable approaches to clothing. It brings together the mission and vision of Save Your Wardrobe, with expert consumer researchers from University of Glasgow. Using a qualitative approach (in-depth consumer interviews and wardrobe audits) we explore existing clothing behaviours and how the Save Your Wardrobe (SYW) application (app) could be used as a digital wardrobe management solution.
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Kiianovska, N. M. The development of theory and methods of using cloud-based information and communication technologies in teaching mathematics of engineering students in the United States. Видавничий центр ДВНЗ «Криворізький національний університет», December 2014. http://dx.doi.org/10.31812/0564/1094.
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The purpose of the study is the analysis of the development of the theory and methods of ICT usage while teaching higher mathematics engineering students in the United States. It was determined following tasks: to analyze the problem source, to identify the state of its elaboration, to identify key trends in the development of theory and methods of ICT usage while teaching higher mathematics engineering students in the United States, the object of study – the use of ICT in teaching engineering students, the research methods are: analysis of scientific, educational, technical, historical sources; systematization and classification of scientific statements on the study; specification, comparison, analysis and synthesis, historical and pedagogical analysis of the sources to establish the chronological limits and implementation of ICT usage in educational practice of U.S. technical colleges. In article was reviewed a modern ICT tools used in learning of fundamental subjects for future engineers in the United States, shown the evolution and convergence of ICT learning tools. Discussed experience of the «best practices» using online ICT in higher engineering education at United States. Some of these are static, while others are interactive or dynamic, giving mathematics learners opportunities to develop visualization skills, explore mathematical concepts, and obtain solutions to self-selected problems. Among ICT tools are the following: tools to transmit audio and video data, tools to collaborate on projects, tools to support object-oriented practice. The analysis leads to the following conclusion: using cloud-based tools of learning mathematic has become the leading trend today. Therefore, university professors are widely considered to implement tools to assist the process of learning mathematics such properties as mobility, continuity and adaptability.
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Mascagni, Giulia, Roel Dom, and Fabrizio Santoro. The VAT in Practice: Equity, Enforcement and Complexity. Institute of Development Studies (IDS), January 2021. http://dx.doi.org/10.19088/ictd.2021.002.
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The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentives for buyers and sellers, and because of the paper trail it creates. Being a rather sophisticated tax, however, the VAT is complex to administer and costly to comply with, especially in lower-income countries. This paper takes a closer look at how the VAT system functions in practice in Rwanda. Using a mixed-methods approach, which combines qualitative information from focus group discussions with the analysis of administrative and survey data, we document and explain a number of surprising inconsistencies in the filing behaviour of VAT-remitting firms, which lead to suboptimal usage of electronic billing machines, as well as failure to claim legitimate VAT credits. The consequence of these inconsistencies is twofold. It makes it difficult for the Rwanda Revenue Authority to exploit its VAT data to the fullest, and leads to firms, particularly smaller ones, bearing a higher VAT burden than larger ones. There are several explanations for these inconsistencies. They appear to lie in a combination of taxpayer confusion, fear of audit, and constraints in administrative capacity.
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Mintii, I. S. Using Learning Content Management System Moodle in Kryvyi Rih State Pedagogical University educational process. [б. в.], July 2020. http://dx.doi.org/10.31812/123456789/3866.
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The article analyzes the results of the survey of 75 lecturers on using learning content management system (LCMS) Moodle in the educational process. It is defined that more than 75% of the respondents use LCMS Moodle. The lecturers up to 30 or over 60 years old, with up to 3-year-work experience in Universities need methodic assistance. Textual e-learning resources are widely used in developed courses while video and audio are not used enough. LCMS Moodle is mostly used during exams or tests and student work, and using LCMS Moodle should be intensified in lectures, laboratory and practical classes. Among the most demanded resources are label, page, file, URL, book, assignment, attendance, glossary, quiz. Thus, the popularization of other resources is identified as one of the most important. An action plan how to improve LCMS Moodle usage: increasing the IT competencies of both teachers and students – planned long-term courses “IT in full-time (blended) learning”; seminars, consultations, (group and individual forms) both on general issues, and according to the specificity of the specialties; methodic handouts and recommendations; improving logistics; improving logistical support – ensuring constant access to the Internet, updating and equipping computer classrooms; creating of transparent, predictable and attractive for authors content of the regulatory framework.
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Symonenko, Svitlana V., Viacheslav V. Osadchyi, Svitlana O. Sysoieva, Kateryna P. Osadcha, and Albert A. Azaryan. Cloud technologies for enhancing communication of IT-professionals. [б. в.], July 2020. http://dx.doi.org/10.31812/123456789/3861.
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The paper deals with the urgent problem of enabling better communication of IT-specialists in their business and interpersonal interaction using information and communication technologies, including cloud technologies. It is emphasized, that effective communication is an integral part of the successful professional work of IT-professionals, but in recent years it has undergone significant transformations, which have been expressed in new forms and means of communication, its content changes, its complications and volume increases, the need to improve its accuracy, and the level of understanding for a wide range of people. Certain peculiarities of communication in the IT-environment have been discussed. It is noted that typical forms of communication in the IT-environment are synchronous and asynchronous ones. The authors insist that during their professional career IT-specialists communicate in the professional community from a variety of positions and common types of task formulation can be expressed through verbal or symbolic communication means. Due to the specifics of their professional activities, IT-professionals often need to communicate using synchronous communication (chats, video chats, audio chats, instant messaging) and asynchronous communication (email, forums, comments) tools, hence there is a demand to teach corresponding communication skills at universities. Certain practical examples of teaching communication skills using modern technologies are given. Advantages of cloud technologies for better communication within a company or an educational institution are presented. Microsoft Office 365 services, which can be successfully used to enable better communication and collaboration within a company or an educational institution are analyzed.
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Barajas, Jesus, Lindsay Braun, Amanda Merck, Bob Dean, Paul Esling, and Heidy Persaud. The State of Practice in Community Impact Assessment. Illinois Center for Transportation, August 2022. http://dx.doi.org/10.36501/0197-9191/22-011.
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The objective of this research was to provide recommendations to the Illinois Department of Transportation for updating and revising the “Community Impact Assessment Manual” in accordance with the latest research and practice. The guide incorporated findings from a literature review, a scan of state department of transportation (DOT) community impact assessment (CIA) guidance and manuals, a survey of practitioners from state DOTs involved in CIA, and a series of interviews with those same practitioners to recommend process updates. According to the Federal Highway Administration, community impact assessment can be defined as “an iterative process to evaluate the effects of a transportation action on a community and its quality of life,” which includes elements of health, safety, air quality, connectivity and access, and equity. Six states had publicly available CIA guidance. While all manuals provided basic guidance, some were more detailed in prescribing analytical methods for different types of impacts or provided more structure for conducting the analysis, such as report templates, technical memos, interactive screening tools, field visit checklists, and community context audit forms. According to surveys and interviews with state DOT practitioners, DOTs varied in how or whether they conducted CIA, whether they screened for the need for CIA in advance of conducting it, and what factors they consider when conducting them. A few DOTs had innovative practices with respect to CIA, such as mapping tools, an equity and health assessment, and robust community engagement. The CIA guidance produced as a component to this project constitutes the state of the art in practice, including quantitative and qualitative analytical methods for screening and methods for conducting and documenting CIA. The guidance also emphasizes equity in the assessment process.