Journal articles on the topic 'Internal working documents'
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1
Zakirova, Alsou, Guzaliya Klychova, Ludmila Tarasova, Nadezhda Pimenova, and Olga Yu Abasheva. "Development of methodological basics of internal control of stocks at the agricultural enterprise." E3S Web of Conferences 258 (2021): 12010. http://dx.doi.org/10.1051/e3sconf/202125812010.
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Stocks are one of the key factors that ensure consistency and continuity of reproduction. In this regard, internal control of stocks is an essential element of enterprise management of the enterprise. The aim of the article is to improve the methodological support of internal control of stocks. The article establishes the peculiarities of internal control of availability and safety of stocks in the conditions of development of digital economy. In order to improve control procedures, working documents of internal control of availability and safety of Stocks were developed. In the course of the study, the main stages of internal control over the flow and efficiency of the use of Stocks have been considered. In order to comply with the principles of rationality, priority and consistency in the conduct of internal control, it was proposed to use a working document of internal control «Program for internal control of the movement and efficiency of Stock use». To verify the correctness of the assessment of Stocks during their receipt, procurement, purchase it is proposed to use a working document of internal control «Checking the correctness of the estimate of reserves when they arrive”. This document allows you to identify errors in the evaluation of Stocks, the formation of their actual cost, which affects the cost of production and the final financial result. To increase informativeness and sufficiency of working documents at the analysis of movement of stocks we recommend to use working documents of the internal control containing planned (standard) indicators, similar data of the last periods, indicators on an accrual basis since the beginning of the controlled period. Comparing the controlled indicators with planned values it is possible to estimate their fulfillment and to find out the reasons of discrepancies that can appear as a result of thefts, abuses and violations.
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Klychova, Guzaliya, Alsu Zakirova, Augul Klychova, Guliya Sattarova, and Il'dus Gimadiev. "IMPROVEMENT OF METHODOLOGICAL SUPPORT OF INTERNAL CONTROL OF FINANCIAL RESULTS." Vestnik of Kazan State Agrarian University 16, no. 4 (February 15, 2021): 113–20. http://dx.doi.org/10.12737/2073-0462-2021-113-120.
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One of the key tools for managing the financial performance of enterprises is internal control aimed at ensuring the safety and efficient use of material, labor and financial resources. In order to avoid errors in reflecting the final results of activities in the enterprise, an effective system for its implementation must be formed, designed to check the correctness of the reflection of operations and the timeliness of drawing up reliable financial statements. The purpose of the study is to develop recommendations for improving the methodological support of internal control of financial results. In the course of the study, the procedures carried out during the internal control of financial results were ranked depending on the stages of control. Working papers are proposed that contribute to improving the effectiveness of audit planning, the timely collection of evidence and the full implementation of control activities. The developed form of the program of internal control of financial results determines the directions and intensity of control measures. Working papers “Checking the execution of primary documents” and “Checking the timeliness of receipt of payments under contracts” ensure the timely collection of evidence and the full implementation of control procedures. Based on the first of them, the controllers check the completeness and correctness of the documents, filling in all the necessary details; the legality of transactions and the logical linkage of individual indicators. Using the working document “Checking the timeliness of receipt of payments under contracts” for each counterparty, you can timely identify the formation of receivables, prevent the emergence of doubtful and overdue receivables. The application of the developed working documents in practice will contribute to the achievement of goals and the solution of urgent tasks of internal control for the effective management of the financial results of the production activity of the enterprise
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Zakirova, Alsu, Guzaliya Klychova, Amina Husainova, Angelina Dyatlova, and Igor' Nikitenko. "IMPROVEMENT OF METHODOLOGICAL SUPPORT OF INTERNAL MONEY CONTROL OF THE ENTERPRISE." Vestnik of Kazan State Agrarian University 16, no. 3 (November 21, 2021): 112–20. http://dx.doi.org/10.12737/2073-0462-2021-112-120.
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Today, most of the business transactions carried out by an economic entity, including in the process of settlements with counterparties, are associated with cash flows. Therefore, the issues of internal control are of particular relevance, which contributes to information and consulting support and optimization of the financial and economic activities of the enterprise. The purpose of the work is to develop methodological tools for internal control of funds at the enterprise. In the course of the study, forms of working documents for internal control were developed. To determine a general strategy and a detailed approach to conducting effective control procedures, it was proposed to use an internal control program, which should take into account its resource support, namely, the personnel who will carry out the audit; normative and informational support of the audit; methodological support of verification. The proposed working document of internal control “Test for assessing the accounting system for cash transactions” is designed to collect complete and reliable information about the organization of the accounting system of cash flows, assess the degree of ensuring their safety and intended use at the enterprise. To summarize the results of checking cash flow operations at the cash desk of the enterprise and in bank accounts, their expediency and validity, as well as fixing violations identified in the process of internal control, reports on the results of the audit and detected violations were developed such working documents as: “Report on results checks of cash transactions”, “Checking operations on the movement of funds on settlement accounts in the bank” and “Revealed violations in the accounting of banking operations”. Based on the results of the audit, summarized in the proposed working documents of internal control, the company's management can make managerial decisions to improve the efficiency of the use of funds based on the creation of a liquidity management system.
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Krönert, Günther. "International standard for an office document architecture model." Journal of Information Science 10, no. 2 (February 1985): 69–78. http://dx.doi.org/10.1177/016555158501000203.
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The office document architecture model shows the internal structures and correlations in documents, independently of applications. The model allows the derivation of different but mutually compatible protocols which take into account the requirements peculiar to applications such as transmission, processing or archiving of documents. The model discussed in the international standardization documents are presented and interpreted. It is shown how editing, formatting and dynamic embedding of documents in the office environment, or in office procedures, can be regarded as abstract processes working on the basis of this model. This demonstrates the usefulness of the architecture model for future implementations of office sys tems.
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Бондина, Наталья, Natal'ya Bondina, Игорь Бондин, Igor' Bondin, Юлия Егорова, and Yuliya Egorova. "Regulation and Documentation Internal Audit." Auditor 5, no. 8 (September 3, 2019): 21–25. http://dx.doi.org/10.12737/article_5d661460d8a326.92065242.
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Th e article presents the results of the analysis of practical issues of regulation of the activities of the internal audit service and increasing the importance of using for draft ing internal audit procedures working documents developed in accordance with the requirements of the International Standards on Auditing.
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Sieber, Jakub. "Internal Audit of the Informational Management Process." REFLEXIE Kompendium teórie a praxe podnikania 6, no. 1 (2022): 90–105. http://dx.doi.org/10.54937/refl.2022.6.1.90-105.
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Information is one of the most important and valuable tools available to management. A well-designed document registration system, which includes: Directives, working procedures, as well as e-mail communications, meeting minutes, and more. Organizations have at their disposal several dozen tools that allow the setting up of new processes and procedures with which an organization can streamline the process of transmitting and obtaining information. These tools include, among others, the external Microsoft-office tool, which allows vast amounts of information to be stored on disks, as a service for the organization. This paper will address the implementation of new workflows in the processes of the investigated organization in order to streamline the work of documents and information shared between those responsible throughout the organization.
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Romiko, Rohiima, and Pardi Pardi. "Analisis sistem informasi akuntansi pembelian di Pt. Suryamustika." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, no. 5 (December 25, 2022): 2250–58. http://dx.doi.org/10.32670/fairvalue.v5i5.2703.
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This study aims to determine the effect of purchasing components, supporting documents, document writing, and internal management on purchasing accounting information systems. This study used a quantitative method with a purposive sampling technique for 102 employees who are still actively working at PT. Suryamustika. The primary source of research data is primary data obtained from questionnaires. This study uses multiple linear regression analysis with the help of SPSS version 19. The results showed that the purchasing components, supporting documents, document writing, and internal management had an influence on the purchasing accounting information system at PT. Suryamustika. So it is important for companies to improve their accounting information system, which was previously done manually but is now digital because of increasingly advanced technology, so that each purchase order can be made faster and the data provided is also correct according to the updated data.
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Chakalova, N. "DEVELOPMENT OF WORKING DOCUMENTS FOR INTERNAL CONTROL OF ACCOUNTS RECEIVABLE AT INDUSTRIAL ENTERPRISES." Agrosvit, no. 22 (November 30, 2018): 81. http://dx.doi.org/10.32702/2306-6792.2018.22.81.
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Bondar, V. P. "Working Documents of an Auditor and the Quality Control of Financial Reporting Made up on Foreign Investor’s Demand." Statistics of Ukraine 80, no. 1 (July 25, 2018): 68–76. http://dx.doi.org/10.31767/su.1(80).2018.01.09.
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Specifics of using the working documents of an auditor when auditing the financial reporting made up on external user (foreign investor) demand are highlighted. It is demonstrated by statistical data that the foreign investment in Ukraine has been growing. It follows that investors need to have confidence that the financial information used by them for making decisions on the allocation of capital is authentic and reliable, which means that a foreign investor needs high quality audit. The abovementioned increases the responsibility of an auditor for the quality of audit conclusions made by the audit results. The commonly accepted quality criterion of audit is the requirements of the International Standards on Auditing (ISA) 2015, adopted in Ukraine as national ones. As ISA do not offer specific examples regarding the format of the auditor’s working documents, a practical example is taken to demonstrate the method for quality assurance of an auditor task using check lists (working documents) in the auditing practice. An example of check list and list to the company’s administrative personnel (the customer’s administration) on the audit results is shown. The list to the customer’s administration consists of the two parts: the address to administration and the section “Report on essential comments and defects identified in the process of audit”. This section reveals the auditor’s observations on the internal control and accounting system. An example of working document “cross control”, which is used in forming the auditor’s opinion and ensures the comparability of data obtained by an auditor, is given. Being the basis for forming the auditor’s opinion, the working documents of an auditor, once unified, will reduce the labor intensity of audit procedures. It is demonstrated that the standardized working documents allow for higher quality of audit and foreign investor’s confidence.
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Surovtseva, Nataliya G. "Classification of documents as a theoretical problem in office work and in the archive." Herald of an archivist, no. 3 (2022): 756–71. http://dx.doi.org/10.28995/2073-0101-2022-3-756-771.
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For archival and documentary studies, classification issues are of key importance for the development of the methodology of scientific research, the results of which should be applied in practice. The issues of document classification were raised by scientists and specialists in the field of working with documents throughout the Soviet period. K.G. Mityaev paid a lot of attention to the problem of document classification. He was the first to draw attention to the fact that it is necessary to achieve conjugation in the classification of documents in office work and archive. In archival science and archival work, the question of the classification of documents has traditionally been associated with the development of lists of documents with an indication of storage periods. The purpose of the selection of documents for archival storage determined the approach to the classification of documents as the formation of complexes of document systems and subsystems formed as a result of documenting various areas of society. In document science, the problem of document classification resulted in the development of the concept of "document type" and the construction of a specific classification scheme. The problem of classification was actualized in connection with the development of unified documentation systems and raised in the scientific research of A.N. Sokova on document systematics. Her attempt to deepen the classification scheme to the level of a document was unsuccessful and in document science the concept of "document type" was fixed in the meaning of the classification unit of documents with a common self-designation, functional purpose and design features. Modern possibilities of using information technologies in working with documents allow us to take a different look at solving the problem of document classification. It is necessary to abandon the idea of constructing a universal hierarchical classification, which is a flat, linear model. It is necessary to create an integral classification structure, which is based on numerous internal relationships between meanings. The model of such an integral classification is the database of the information system. The classification scheme of the database is based on specific measurements (details, attributes, indicators), the meanings of which are determined using the reference book. At the same time, the composition of classification measurements for all documents in one information system will be the same, but the values of these measurements for each document will be different. Practical possibilities for classifying documents are associated with the need to solve a number of theoretical problems. It is necessary to determine the composition of measurements for constructing a classification scheme and to establish those that are uniform for information systems in management and in the archive.
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Povarova, E. S. "AUDIT OF CALCULATIONS WHEN USING COMPENSATION OPERATIONS." Vestnik of Samara State University of Economics 2, no. 196 (February 2021): 60–66. http://dx.doi.org/10.46554/1993-0453-2021-2-196-60-66.
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In a difficult economic situation, with an unfavorable influence of external or internal factors, organizations can use compensation operations. In the course of the audit, the auditor should comprehensively consider not only the compensation transactions, but also identify the reasons for such repayment of obligations by the audited debtor or obtaining the performance of obligation by the audited creditor. Compensation transactions may indicate to the auditor a certain aspects of the audit that need special attention. However, this requires effective tools for conducting verification of these operations in the form of working document formats and descriptions of the stages of verification of compensation operations. The purpose of the study is to present an algorithm for conducting an audit of compensation transactions in the course of conducting an audit, indicating the stages and use of audit procedures, as well as to propose working documents for conducting an audit. The used research methods are the grouping and systematization of information, the method of logical generalization, comparative and factor analysis. The article presents an algorithm for checking compensation transactions, considers the tax aspect of the features of compensation accounting, and provides the format of a working document when checking compensation transactions - both in the accounting of the debtor and the creditor. The above algorithm and working documents provide a methodological basis for conducting an audit.
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Pirnazarova, G., and M. Temirkhanova. "Organization of the Internal Audit Service in Business Subjects and Its Analysis." Bulletin of Science and Practice, no. 9 (September 15, 2022): 467–71. http://dx.doi.org/10.33619/2414-2948/82/52.
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It scientifically substantiates: the procedure for organizing the internal audit service and assessing its effectiveness, planning the activities of the internal audit service and the procedure for preparing working documents, aspects of using economic and mathematical methods in internal audit. When preparing reports for the internal audit service of economic entities, attention should be paid to the sequence of stages in the process of its implementation.
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Musaev, T. K. "Internal audit of the organization of settlements with personnel on remuneration." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 8 (July 15, 2022): 570–86. http://dx.doi.org/10.33920/sel-11-2208-05.
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The article reveals the need to organize and conduct an internal audit of settlements with the personnel of agricultural enterprises on labor remuneration. The audit procedures for assessing the reasonableness of labor costs and their payment are described. The forms of working documents are proposed, which should reflect the process and results of the control procedures.
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Klychova, Guzaliya, Evgenia Zaugarova, Alsou Zakirova, Angelina Dyatlova, and Ildus Gimadiev. "Control and analytical aspects of the management of financial results of enterprises." E3S Web of Conferences 273 (2021): 10039. http://dx.doi.org/10.1051/e3sconf/202127310039.
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The presence or absence of effective internal control system at the enterprise has a significant impact on the success of business development, competitiveness increase, development of information system, improvement of quality of accounting and analytical support of enterprise management system. With the help of internal control system the directions of improvement of financial and economic activity of the enterprise are defined, the procedures allowing to maximize profit are defined, rational distribution of expenses is provided. The purpose of research - development of theoretical bases and development of recommendations about perfection of methodical maintenance of the internal control of financial results. For development of theoretical bases of internal control the article suggests conceptual model of internal control system of financial results. During the research the procedures which are carried out at internal control of financial results are ranked depending on the control stages. Working documents which promote increase of efficiency of planning of inspection, timely collection of proof and full realization of control measures are offered. The application of the developed working documents in practical activities, will contribute to achieving the goals and solving urgent problems of internal control for effective management of the financial results of the production activities of the enterprise.
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KLYCHOVA, Guzaliya S., Alsu R. ZAKIROVA, Aigul' S. KLYCHOVA, and Il'dus M. GIMADIEV. "Developing a methodology of internal control of settlement transactions." International Accounting 22 (February 12, 2021): 186–205. http://dx.doi.org/10.24891/ia.24.2.186.
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Subject. This article deals with the issues of internal control of economic entities' settlement operations in the face of increasing receivables and payables. This is influenced by various objective and subjective factors. Objectives. The article aims to improve the methodological support of internal control of settlement operations in order to improve the quality of checking and provide the information received to the company's management for operational and strategic management decisions. Methods. For the study, we used a systems approach, comparison, and the methods of data systemization and generalization. Results. The article presents certain developed working documents of internal control of settlement operations, verification of contracts and confirmation of the state of settlements with counterparties. The article also proposes to rate the reliability of receivables on the basis of a system of key indicators, during the internal control process. Conclusions and Relevance. The peculiarity of internal control of settlement operations is due to the variety of regulatory and information support of verification. The approaches developed can be used to define the information base, set targets and define control objectives, select control procedures rationally, and apply working documents in the internal control of settlement operations. The presented method of rating counterparties can be used to develop a credit policy to reduce the amount of doubtful debt and improve the efficiency of the company.
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KLYCHOVA, Guzaliya S., Alsu R. ZAKIROVA, Aigul' S. KLYCHOVA, and Il'dus M. GIMADIEV. "Developing a methodology of internal control of settlement transactions." International Accounting 22, no. 1 (January 15, 2021): 94–114. http://dx.doi.org/10.24891/ia.24.1.94.
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Subject. This article deals with the issues of internal control of economic entities' settlement operations in the face of increasing receivables and payables. This is influenced by various objective and subjective factors. Objectives. The article aims to improve the methodological support of internal control of settlement operations in order to improve the quality of checking and provide the information received to the company's management for operational and strategic management decisions. Methods. For the study, we used a systems approach, comparison, and the methods of data systemization and generalization. Results. The article presents certain developed working documents of internal control of settlement operations, verification of contracts and confirmation of the state of settlements with counterparties. The article also proposes to rate the reliability of receivables on the basis of a system of key indicators, during the internal control process. Conclusions and Relevance. The peculiarity of internal control of settlement operations is due to the variety of regulatory and information support of verification. The approaches developed can be used to define the information base, set targets and define control objectives, select control procedures rationally, and apply working documents in the internal control of settlement operations. The presented method of rating counterparties can be used to develop a credit policy to reduce the amount of doubtful debt and improve the efficiency of the company.
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Abidin, Siti Salbiah Zainal, and Mohd Heikal Husin. "Improving accessibility and security on document management system: A Malaysian case study." Applied Computing and Informatics 16, no. 1/2 (April 13, 2018): 137–54. http://dx.doi.org/10.1016/j.aci.2018.04.002.
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Document management system is an essential approach that should be managed well to ensure an effective and faster overall working process in an organization. Hardcopy documents has been one of the items that most organizations need to manage in a safe and secure manner due to the high dependency on most of their working procedure especially in government organizations. Hence, we proposed a new framework to improve the weaknesses of the existing document management procedures in government organizations. Our proposed framework integrates the implementation of an NFC system in this research due to its secure short - range communication, and the peer-to-peer communication capability in most mobile devices. Besides that, most existing government organizations within Malaysia could easily implement such technology for their internal usage as this technology is cost effective due to its availability on existing mobile devices on most Android based devices.
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Musaev, Taigib Kamilovich, and Konstantin Akakievich Dzhikiya. "Procedures for conducting an internal audit of current assets at agricultural enterprises." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 12 (December 1, 2020): 28–40. http://dx.doi.org/10.33920/sel-11-2012-03.
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The article reviews the features of using procedures for organizing and conducting an internal audit of current assets — the most mobile types of property of agricultural enterprises. The internal audit procedures are based on the principles of normative and legal acts, regulating the rules for accounting, valuation and control of current assets. The forms of working documents of internal audit are presented, which suggest ways of performing accounting and control procedures at agricultural enterprises.
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Leonova, O. I., V. B. Malitskaya, and N. A. Prodanova. "The status and ways to improve the accounting for staff salariesat JSC “VRM”." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 25, 2022): 23–32. http://dx.doi.org/10.33920/med-17-2207-03.
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The article discusses the state and ways to improve the accounting for staff salaries on the example of JSC “VRM”. Accounting for staff salaries requires the development and approval of a number of internal documents of the company: staff register; forms of scource accounting documentation; collective employment agreement; internal labor regulations and a number of bylaws. This article systematizes the bylaws applied at JSC “VRM” and specifies the collective employment agreement. The authors define the procedure for the creation and the main responsibilities of the working group, and propose documents for implementation on which the efficiency and optimization of the accounting process of salaries payable depend.
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Zakirova, Alsu, Guzaliya Klychova, Bulat Ziganshin, Valery Khoruzhy, and Nuriya Nigmatullina. "DEVELOPMENT OF METHODOLOGICAL TOOLS FOR INTERNAL CONTROL TO INCREASE THE EFFICIENCY OF USE OF FIXED ASSETS." Vestnik of Kazan State Agrarian University 16, no. 4 (January 8, 2022): 88–95. http://dx.doi.org/10.12737/2073-0462-2022-88-95.
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The basis of the material and technical base of the functioning of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the study is to improve the methodological tools for internal control of the movement of fixed assets at the enterprise, which contribute to the effective assessment of the accounting system and the conduct of control and analytical procedures. To improve the methodological support of internal control of the movement of fixed assets, an internal control working document (ICWD) “Test for assessing the accounting system of fixed assets” was developed, which allows you to identify critical areas of accounting with a high level of risk and determine the means necessary for conducting control procedures. The ICWD “Report on the presence and safety of fixed assets” and “Checking the execution of primary documents for the disposal of fixed assets” developed in the course of research allow the collection of information to confirm the reality of the articles of the financial statements; to establish the reliability of the facts of disposal of fixed assets and to guarantee the quality of original source documentation. To carry out control measures when checking the depreciation of fixed assets, testing should be carried out on the basis of the “Test for checking the correctness of depreciation” developed by the ICWD, using which you can promptly identify violations in the procedure for calculating depreciation. The proposed working documents will make it possible to carry out control procedures, accumulate evidence that can be used in the formation of a report on the results of the audit and the development of recommendations to improve the efficiency of the financial and economic activities of the enterprise
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Zakirova, Alsou, Guzaliya Klychova, Angelina Dyatlova, Gamlet Ostaev, and Elena Konina. "Internal control of transactions operation in the sustainable management system of organizations." E3S Web of Conferences 258 (2021): 12009. http://dx.doi.org/10.1051/e3sconf/202125812009.
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In modern conditions one of the main problems of economic entities is the increase in accounts receivable and payable, which is influenced by objective and subjective factors. In this connection the role of internal control of settlement operations is increasing. The aim of the article is to improve methodological support of internal control of settlement operations for increasing the quality of audit, providing information about the state of settlements with contractors to the management of enterprise for making operational and strategic management decisions. The proposed methodological support is based on stage-by-stage audit of settlement operations including the following main stages: audit planning; implementation of control procedures; execution of audit results. the peculiarity of internal control of settlement operations is determined by a variety of normative and information support of the audit. For the purpose of improvement of control procedures in the course of the study working documents of internal control have been developed. The working document «Verification of the availability of the agreement with a separate counterparty» can be used by the controller to identify errors arising in the preparation of the contract, as well as to determine the completeness and timeliness of the parties to fulfill their obligations, With the proposed in the study working document «Confirmation of the status of settlements with counterparties» can identify cases of fraud and misstatement of data contained in the financial statements. In the course of the study it was proposed to perform a point-rating assessment of debtor reliability based on a system of key indicators in the internal control process. The suggested rating estimation of counterparties will make it possible to carry out their comparative analysis and grouping as well as to identify those counterparties that have a high probability of non-payment of existing debts. The practical significance of the study lies in the possibility of using the developed approaches to determine the information base, to set the purpose and definition of control tasks, to the rational choice of control procedures, to the use of working papers in the process of internal control of settlement operations.
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Klychova, Guzaliya, Alsou Zakirova, Amina Khusainova, Ekaterina Markovina, and Elena Zaharova. "Methodological basis of internal control in the costs management system of enterprises." E3S Web of Conferences 273 (2021): 10040. http://dx.doi.org/10.1051/e3sconf/202127310040.
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In modern conditions the functioning of enterprises is influenced by a number of factors, which include a tough competitive environment, limited material resources necessary to carry out production activities, the economic crisis caused by the pandemic COVID-19. The main tasks, which should be solved to increase the effectiveness of the company's activity, are tasks, connected with minimization of expenses for production, works and services. To solve these tasks, it is necessary to implement effective and rational internal control. The article's purpose consists of studying of organizational aspects and development of directions of improvement of methodical provision of internal control of production costs and product costing. As one of the tools of internal control it is recommended to use developed working documents of internal control. These documents make it possible to carry out effective planning of internal control; to evaluate effectiveness of internal control and accounting systems, to systematize information received during inspection of primary accounting and observation of norms of consumption of material assets during production; to generalize results of inspection and reflection of violations and mistakes revealed during internal control.
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Nawawi, Anuar, and Ahmad Saiful Azlin Puteh Salin. "Internal control and employees’ occupational fraud on expenditure claims." Journal of Financial Crime 25, no. 3 (July 2, 2018): 891–906. http://dx.doi.org/10.1108/jfc-07-2017-0067.
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Purpose The purpose of this study is to investigate the weaknesses of internal control in expenditure claim procedure and to identify the opinions of employees regarding an occupational fraud. This study also attempts to examine the most popular occupational fraud committed by the employee and whether a company’s working environment contributed to the fraud. Design/methodology/approach A case study approach was adopted to investigate and analyse the weaknesses of the internal control and occupational fraud incidents. A mixed method of data collection, specifically, survey questionnaire and document analysis were used. Findings This study found that the internal control of the expenditure claim procedure was weak and needed improvement. This study also found that a strong internal control and a better remuneration paid to the employees could reduce the risk of the occupational fraud committed in the company. In terms of fraud types, this study discovered that claims on mileage, followed by petrol, accommodation and suppliers’ invoice were the most popular occupational frauds committed by the employees. Finally, employee dissatisfaction and poor working-environment culture influence occupational fraud’s level in the organizations. Research limitations/implications The results provide further confirmation of the fraud triangle theory on the causes of fraud, i.e. opportunity because of a weak internal control and financial pressure because of low and non-standardized salary. This study, however, was conducted only on one company. Practical implications This study provides some recommendations to overcome the weak internal control and improve employees’ satisfaction which lead to better working environment. Thus, opportunities for fraud in the company can be reduced. Originality/value This study is original, as it focusses specifically on occupational fraud which is rare in fraud literature, particularly for a study that is conducted in developing markets like Malaysia. It also has examined various related sensitive documents and reports of employee frauds that are generally difficult to be accessed by researchers.
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Юдинцева, Л., and L. Yudintseva. "Intrafirm Procedures the Acceptance of the Client at the Preparatory Stage of the Audit." Auditor 4, no. 1 (February 1, 2018): 11–18. http://dx.doi.org/10.12737/article_5a671200d68878.21855560.
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This article proposes the author’s technique of the preparatory stage of the audit on the basis of the determination of the critical points of the economic entity’s activity, revealed at the initial acquaintance with the potential client. The presented set of working documents of the auditor can be used as an appendix to the corresponding internal standard.
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Резвых, И., and I. Rezvyh. "Evaluation of Internal Control and Risk Management Systems in the Audit of Groups of Companies." Auditor 4, no. 7 (July 31, 2018): 17–30. http://dx.doi.org/10.12737/article_5b5047169a9979.40633157.
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Th is article is devoted to the specifics of the auditor’s understanding of the activities of the group of companies and the assessment of the effectiveness of the internal control and risk management systems of the group. The article outlines the key stages of the audit, the audit procedures that are carried out when studying the activities of the group of companies and when evaluating internal control and risk management systems, suggests the forms of the auditor’s working documents to reflect the results of the evaluation.
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Zakirova, Alsou, Guzaliya Klychova, Svetlana Doronina, Olga V. Abasheva, and Nuriya Nigmatullina. "Improvement of methodological support of internal control in the cash management system of the enterprise." E3S Web of Conferences 284 (2021): 07011. http://dx.doi.org/10.1051/e3sconf/202128407011.
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Currently, most business operations conducted by an economic entity, including the implementation of settlements with counterparties, associated with the movement of cash flows. Consequently, of particular relevance acquired questions implementation of internal control, which contributes to information and advisory support and optimization of financial and economic activities of the enterprise. The purpose of the article is to develop the system of methodological support of internal control of funds at the enterprise. In article theoretical bases of realization of control procedures are studied. The basic principles, the purpose and methods of internal control of funds are defined. For the development of methodological tools it is suggested to use the developed forms of working documents of internal control. These documents allow to systematize control measures, to evaluate the efficiency of accounting system organization, to generalize the results of cash and bank account transactions inspection, their appropriateness and validity; to record the revealed violations by the results of cash and bank account transactions inspection. Based on the results of internal control, the company’s management makes a decision to improve the efficiency of cash usage based on the creation of a liquidity management system.
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Reznichenko, I. Yu, and K. A. Brusova. "Justification and Development of a Lean Manufacturing System for a Trade Organization." Quality and life 27, no. 3 (September 23, 2020): 62–66. http://dx.doi.org/10.34214/2312-5209-2020-27-3-62-66.
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The purpose of the work was to justify and implement the developed system of lean production in a small-format trade organization to increase the effectiveness of its activities. The work used methods regulated by the requirements of regulatory documents (GOST R 56407-2015, GOST R 56036-2014): 5S when analyzing the organization of the workspace, Poka-Yoke to prevent unintentional errors and eliminate them; visualization; work standardization; and Kaizen tools, timing. When assessing the satisfaction of internal and external consumers, we used the questionnaire method. The research results include a list of identified causes of losses from defective sold goods, loss of working time, reasons for customer dissatisfaction; processed data on satisfaction of internal consumers, data on improvement of working conditions and safety. The analysis and systematization of the results obtained made it possible to formulate specific proposals for the involvement of employees in the process of improving the working space, increasing the efficiency of the trade organization and introducing the results into practice.
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LEVITSKA, Svitlana, and Olga OSADCHA. "Harmonization of domestic and international practice for financial monitoring of the primary link of its implementation." Fìnansi Ukraïni 2021, no. 7 (September 8, 2021): 93–107. http://dx.doi.org/10.33763/finukr2021.07.093.
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The purpose of this study is both to summarize negative impact factors on cash flows legalization based on international and domestic practice of financial monitoring in the area of entrepreneurial activity and to determine effective measures directed at sustainable socio-economic national development of Ukraine. The main legislative rules, norms and principles of financial monitoring implementation by domestic economic entities, conceptual definitions of the Law of Ukraine 361-IX , objects and subjects of initial financial monitoring, criterias of the international practice of financial transactions monitoring are generalized. The role of current o361-IX in the systemic fight against money laundering risks by domestic entities is revealed. The need is substantiated for both thorough identification and verification of such risks based on the results of asset transactions defined by the law as “objects of financial monitoring” and search for complete and reliable information on the final beneficiary of initial financial monitoring subject. Alternative approaches to the internal regulatory development and working documents have been proposed for the initial financial monitoring subjects (on the example of audit firms) in order to ensure their financial monitoring consistency and full disclosure of obtained results. Initial financial monitoring subjects, guided by provisions of Law 361-IX , must have a number of internal administrative documents that take into account the nature and scale of transactions with counterparties/clients. Mandatory internal documents for initial financial monitoring subjects specify: financial monitoring rules, primary financial monitoring programs and other internal financial monitoring documents, documentation of personnel procedures for the responsible employee appointment and his powers, rights and responsibilities. These internal documents should contain procedures that ensure effective risk management, as well as prevent the use of services (goods, products) for the initial financial monitoring subject in order to legalize illicit income. The reward is the confidence that activities of initial financial monitoring subjects have become another foundation in national socio-economic development.
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Аида Абдуллазяновна, Фатыхова, Сайфуллина Миляуша Анваровна, and Уразбахтина Лилия Равилевна. "FEATURES OF CHECKING THE ORGANIZATION OF CASH WORK IN ORDER TO MINIMIZE BANK RISKS INHERENT IN CASH TRANSACTIONS." STATE AND MUNICIPAL MANAGEMENT SCHOLAR NOTES 4, no. 4 (December 2021): 141–46. http://dx.doi.org/10.22394/2079-1690-2021-1-4-141-146.
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The article presents the organization of internal control by the Bank of Russia within the framework of cash operations. The authors emphasize the structuring of the main risks inherent in cash transactions, therefore they are presented in this direction of banking. The article says that the main risksof cash work are: operational, reputational, legal, technological, strategic, credit risks, liquidity risk and others, and, moreover, are identified at any stage of working with cash. All these risks affect not only the activities of an individual credit institution, but also the banking system as a whole. Therefore, the authors propose to carry out risk-oriented control, as well as the main approaches and methods of checking cash transactions. The authors point out that internal control involves testing for compliance with internal documents with the necessary requirements of the Central Bank of the Russian Federation (laws, instructions, regulations, orders, contracts, including for specific measures (for example, the acquisition of the necessary equipment for cash registers, for the transportation of cash, insurance, automated software). It is necessary to check the correctness of the regulatory internal documents, employment contracts, the distribution of powers of employees, within the framework of cash work, and more.
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Аида Абдуллазяновна, Фатыхова, Сайфуллина Миляуша Анваровна, and Уразбахтина Лилия Равилевна. "FEATURES OF CHECKING THE ORGANIZATION OF CASH WORK IN ORDER TO MINIMIZE BANK RISKS INHERENT IN CASH TRANSACTIONS." STATE AND MUNICIPAL MANAGEMENT SCHOLAR NOTES 4, no. 4 (December 2021): 141–46. http://dx.doi.org/10.22394/2079-1690-2021-1-4-141-146.
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The article presents the organization of internal control by the Bank of Russia within the framework of cash operations. The authors emphasize the structuring of the main risks inherent in cash transactions, therefore they are presented in this direction of banking. The article says that the main risksof cash work are: operational, reputational, legal, technological, strategic, credit risks, liquidity risk and others, and, moreover, are identified at any stage of working with cash. All these risks affect not only the activities of an individual credit institution, but also the banking system as a whole. Therefore, the authors propose to carry out risk-oriented control, as well as the main approaches and methods of checking cash transactions. The authors point out that internal control involves testing for compliance with internal documents with the necessary requirements of the Central Bank of the Russian Federation (laws, instructions, regulations, orders, contracts, including for specific measures (for example, the acquisition of the necessary equipment for cash registers, for the transportation of cash, insurance, automated software). It is necessary to check the correctness of the regulatory internal documents, employment contracts, the distribution of powers of employees, within the framework of cash work, and more.
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Beckstead, Robert, Bryce Blankenagel, Cody Noconi, and Michael Winkelman. "The entheogenic origins of Mormonism: A working hypothesis." Journal of Psychedelic Studies 3, no. 2 (June 2019): 212–60. http://dx.doi.org/10.1556/2054.2019.020.
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Historical documents relating to early Mormonism suggest that Joseph Smith (1805–1844) employed entheogen-infused sacraments to fulfill his promise that every Mormon convert would experience visions of God and spiritual ecstasies. Early Mormon scriptures and Smith’s teachings contain descriptions consistent with using entheogenic material. Compiled descriptions of Joseph Smith’s earliest visions and early Mormon convert visions reveal the internal symptomology and outward bodily manifestations consistent with using an anticholinergic entheogen. Due to embarrassing symptomology associated with these manifestations, Smith sought for psychoactives with fewer associated outward manifestations. The visionary period of early Mormonism fueled by entheogens played a significant role in the spectacular rise of this American-born religion. The death of Joseph Smith marked the end of visionary Mormonism and the failure or refusal of his successor to utilize entheogens as a part of religious worship. The implications of an entheogenic origin of Mormonism may contribute to the broader discussion of the major world religions with evidence of entheogen use at their foundation and illustrate the value of entheogens in religious experience.
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Plotnikova, Lyubov, and V. V. Rubanov. "The Internal Control System as a Management Function and the Element of Integrated Reporting Financial Statements." International Journal of Financial Research 11, no. 6 (November 30, 2020): 262. http://dx.doi.org/10.5430/ijfr.v11n6p262.
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The present article is devoted to one of the most urgent problems of financial accounting organization and preparation of accounts – the issue of implementation of internal control in the companies. The authors consider the internal control as a function of management in interrelation with internal audit and risk management. The purpose of the research is to determine the level of information disclosure about the internal control system in the company's reporting. The research subject is the industrial and economic activity of chosen companies. Public integrated reporting is the object. The authors set out the following tasks in the research process: to estimate the degree of study of the problem; to analyze public reporting, including its structure, different report forms, the content of Explanatory Notes to the reporting and the working documents; to compare the reporting of various companies; and to identify the degree of information disclosure. The methodology of the research suggests an analysis of existing studies in the field of internal control, visual analysis of internal documents of the companies and their reporting and comparative assessment of reports of some companies. The authors study public accounts of the major companies, consider it from the view of completeness of disclosure of information about the internal control system, draw conclusions and give recommendations on improvement of control procedures. The authors justify that the two concepts of internal control and internal audit are not the same. However, the management of some companies does not separate them. The authors prove that internal auditing is only a part of the internal control system.
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Zakirova, Alsou, Evgenia Zaugarova, Guzaliya Klychova, Rashida Sungatullina, and Elena Klinova. "Development of a methodological tool for internal control to increase the efficiency of use of fixed assets." E3S Web of Conferences 258 (2021): 12011. http://dx.doi.org/10.1051/e3sconf/202125812011.
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The basis of the material and technical base of the operation of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the article consists in development of methodical toolkit of internal control for increase in efficiency of use of the fixed assets. For the development of theoretical bases the article develops the conceptual model of internal control of operations with the fixed assets, which is a logically interconnected system including basic elements of internal control such as purpose, objectives, functions, object, subject, tools, sources of information, regulatory framework, evidence collection, execution of audit results and development of recommendations. In order to improve methodological support, the working papers of internal control were developed in the article. The proposed working documents can be used to identify critical areas of accounting with a high level of risk and determine the means of control necessary to conduct control procedures; to assess the organization and functioning of internal control, the effectiveness of employees responsible for the safety of fixed assets; formation of the information base for management decisions; assessment of risks associated with the acquisition and use of fixed assets.
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Hayes, David C., and J. Kenneth Reynolds. "Caroline's Candy Shop: An In-Class Role-Play of the Revenue Cycle." Journal of Information Systems 19, no. 1 (March 1, 2005): 131–54. http://dx.doi.org/10.2308/jis.2005.19.1.131.
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Recently, Bain et al. (2002) emphasized the critical importance of the transaction-processing cycles and internal control topics to undergraduates in an Accounting Information Systems (AIS) course. The current article outlines an in-class, roleplay exercise designed to provide students with a working understanding of the revenue cycle and its related key documents. Additionally, the exercise encourages students to consider risk exposures, internal controls, and technological opportunities to improve business processes. A pre-/post-test reveals that the in-class role-play is a successful learning exercise that significantly increases students' understanding of the revenue cycle. The test also indicates that students enjoy the experience.
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Wu, Ying-Han, Mei-Xin Huang, and Heiu-Jou Shaw. "Research the Virtual Assembly Multimedia Ship Construction Information System." Marine Technology and SNAME News 44, no. 04 (October 1, 2007): 203–11. http://dx.doi.org/10.5957/mt1.2007.44.4.203.
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This research proposes to build a "Multimedia Ship Construction Information System" to integrate the information of ship design and construction with the implementation document. The system exploits the characteristics of XML to present the electronic implementation document, and thus the information can be used repetitiously. It will then further develop into an extensible and reconstructible script language for the process script of ship construction. It integrates the virtual reality technology and establishes a mechanism that transforms text description into virtual assembly. A three-dimensional (3D) solid model of ship component built previously can be reused, and through the virtual assembly the visualization of implementation process simulation and planning can be conducted. Human intuition is used to present the construction information of the ship so that documents can be transformed from two-dimensional to three-dimensional form to accelerate the information flow on shipbuilding. With relational database technology, a multimedia (text and image) database on ship design and shipbuilding will be established through product data management (PDM), whose function is to control and manage documents to raise the value of information utilization. Moreover, the establishment of a wireless network not only can solve the communication problem between the internal shipyard and the construction site, but also assists the constructors to build the ship correctly, significantly elevate the quality of construction, and increase the working efficiency.
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Palega, Michal, and Marcin Krause. "Identyfication and Assessment of Occupational Hazards in the Working Environment of the Laser Cutter Operator." System Safety: Human - Technical Facility - Environment 2, no. 1 (March 1, 2020): 121–30. http://dx.doi.org/10.2478/czoto-2020-0015.
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AbstractThe purpose of this article was to identify occupational hazards at the laser cutter operator's workplace and to assess occupational risk. The article also indicates the basic requirements for the analyzed workplace. Research methods included: observation of the workplace (using a checklist), interviews with the employer, selected employees and a health and safety specialist, as well as analysis of the company's internal documents. The occupational risk assessment carried out at work using the Risk Score method showed that there are many different risk factors for accidents or diseases related to the work performed at the position of the laser cutter operator. However, thanks to the preventive measures applied, they are in the analyzed workplace at an acceptable (acceptable) level.
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Bagley, Penelope L., and Nancy L. Harp. "Shoe Zoo, Inc.: A Practice in Electronic Work Papers, Tick Mark Preparation, and Client Communication through the Audit of Property, Plant, and Equipment." Issues in Accounting Education 27, no. 4 (July 1, 2012): 1131–51. http://dx.doi.org/10.2308/iace-50251.
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ABSTRACT In this case, students are required to audit a company's gross property, plant, and equipment and depreciation expense accounts. Students are provided with electronic working papers that include the audit program, as well as documents prepared by the client and select prior year working papers. In order to successfully complete the audit, students will have to obtain explanations and other assistance from the client. The case furthers audit education by illuminating to students how concepts learned in the classroom translate into practice. The case has several specific learning objectives. First, the case familiarizes students with electronic working papers which allows them to practice their Excel skills. Second, the case provides students with an opportunity to audit property, plant, and equipment additions using substantive details testing and to test depreciation expense using substantive analytical procedures. Third, students must consider internal controls and the implications errors have on internal control effectiveness. Fourth, the case helps students improve documentation skills by writing tick mark explanations. Finally, the case provides students practice with professional verbal communications through client interviews. The case is appropriate for an undergraduate audit or a beginning graduate-level audit and assurance class.
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Yasyshena, V. V. "Problems of documenting the accounting of intangible assets." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(48) (May 11, 2021): 58–64. http://dx.doi.org/10.26642/pbo-2021-1(48)-58-64.
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The situation related to the primary documents and the structure of their forms for accounting for intangible assets needs to be resolved. The existence of a number of options for the use of forms of primary documents for accounting for intangible assets, which complicates the documentation process, as the primary forms are partially collected and regulated by several laws and regulations. The need to streamline and summarize the primary documents for accounting for intangible assets and goodwill is emphasized, the order of which should be regulated by a single document. It is recommended to implement the Guidelines for the use of forms of primary accounting of intangible assets and goodwill, with a set of relevant details, which should include documents that will reflect all groups of intangible assets, not just those related to intellectual property. Emphasis was placed on the need to develop primary documentation that will reflect the operations with the formation of intangible assets that will create internal goodwill. It is noted that the use of uniform, agreed forms of primary accounting of intangible assets is also necessary to improve the quality of inspections by regulatory authorities. Primary accounting forms for inventory of intangible assets № IA-4 «Inventory description of intellectual property rights (PR)» and № IA-5 «Inventory description of objects of the right to use natural resources, property and other intangible assets» are developed and recommended to use. It is substantiated to make clarifications and introduce additional details to the inventory descriptions, which is necessary to improve the quality of information formation during the inventory. Emphasis is placed on the need to disclose in the process of inventory objective information about intellectual property objects by checking them for functional compliance, to record the working condition of such objects.
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Wu, Jun, Jincheng Zhao, Pengfei Yang, and Xinyu Kan. "Exploration and Research on Deepening the Full Coverage of Audit Supervision in Enterprise Internal Audit." Frontiers in Business, Economics and Management 6, no. 3 (December 14, 2022): 217–21. http://dx.doi.org/10.54097/fbem.v6i3.3623.
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After nearly 40 years of exploration and development, China's auditing industry has made remarkable achievements. The Opinions on Strengthening Audit Work, Framework Opinions on Perfecting Some Major Issues of Audit System and related supporting documents issued successively by the state clearly state that public funds, state-owned assets, state-owned resources and leading cadres should be fully covered by audit. The development and changes of the social situation put forward new requirements for the development of audit work. Internal audit, an important part of the audit system, also needs to establish a working mechanism that is compatible with the full coverage of audit supervision, so as to ensure the orderly advancement of the full coverage of audit. It is of great significance to explore and study how to deepen the full coverage of internal audit supervision in enterprises.
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SHEVCHENKO, Liubov, and Vitaliia LIADSKA. "Organization of internal control of accrued salary at enterprises." Economics. Finances. Law 10, no. - (October 28, 2022): 34–36. http://dx.doi.org/10.37634/efp.2022.10.8.
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The paper examines the essence of «internal control», defines the objects, tasks and functions of control of accrued wages. It was established that the main purpose of the inspection is an objective assessment of the current state of payroll, identification of factors affecting the financial results of the enterprise. It was determined that the internal control process consists of several stages, namely: planning, checking and evaluating information, summarizing the results of the check, monitoring the implementation of measures, proposals to prevent errors in the future. During the inspection, the auditors draw up working documentation in accordance with their practical experience, and the reason for this is the absence of standard forms of working documents. Internal control is a component of the management of the company's activities, so it is necessary to pay attention to improving the functioning of control. When organizing the internal control system at the enterprise, it is necessary to follow a systematic approach that ensures its maximum efficiency and subsequently determines the rationality of control activities. In the conditions of the market reform of the economy of Ukraine, the regulatory changes quite often database on issues of labor resources and their payroll accounting fees, so you need to constantly monitor them changes and pay attention to their checks. It is important to use only relevant legislative acts and current regulations. Managers and specialists of structural divisions of enterprises sometimes control activities in a scattered, unplanned and unsystematic manner. In order to eliminate these shortcomings, it is necessary to draw up plans for current control at enterprises in order to systematically control economic operations and processes during each month. It is very important for them to provide thematic checks on the implementation of the decisions made and other issues. To increase the effectiveness of control, it is necessary not only to ensure its timeliness, but also the completeness of all operations and processes, as well as to develop internal control standards.
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Curtin, Deirdre M., and Päivi Leino. "In search of transparency for EU law-making: Trilogues on the cusp of dawn." Common Market Law Review 54, Issue 6 (November 1, 2017): 1673–712. http://dx.doi.org/10.54648/cola2017146.
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Who controls the information that is part of the EU legislative processes and is the process as a whole under control? This article explores the legal framework and the applicability of that framework to evolving informal practices by the three key institutions (EP, Council, Commission) involved in the EU legislative process. Given the legislative deadlock on an updated transparency regulation, there are challenges relating to the opacity of Council and Member State positions, legal advice and the so-called four-column documents, which are used to map out progress in interinstitutional negotiations. Currently, the institutions themselves keep control and adopt the relevant rules as a matter of internal (or interinstitutional) working arrangements. We argue that when the institutions exercise legislative functions they are in fact exercising highly political functions that define the fundamental policy choices of the Union’s action. This requires not only passive transparency in the form of access to documents but also proactive transparency by the institutions themselves.
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Sunstein, Cass R. "On Not Revisiting Official Discount Rates: Institutional Inertia and the Social Cost of Carbon." American Economic Review 104, no. 5 (May 1, 2014): 547–51. http://dx.doi.org/10.1257/aer.104.5.547.
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Within the federal government, official decisions are a product of both substantive judgments and institutional constraints. With respect to discounting, current practice is governed by OMB Circular A-4 and the 2010 and 2013 technical support documents of the Interagency Working Group on the Social Cost of Carbon. Reconsideration of existing judgments must be subjected to a demanding process of internal review (and potentially to external review as well). Institutional constraints, including the need to obtain consensus, can impose obstacles to efforts to rethink existing practices, especially in an area like discounting, which is at once technical and highly controversial. Both decisions costs and error costs must be considered.
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Ryabova, Yuliya V. "Prison Labor in the Southern Kuzbass Corrective Labor Camp of the USSR Ministry of Internal Affairs (1947–1950)." History 19, no. 1 (2020): 97–111. http://dx.doi.org/10.25205/1818-7919-2020-19-1-97-111.
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The article considers the issues of use of prison labour in the “Southern Kuzbass Corrective Labor Camp of the USSR Ministry of Internal Affairs”. The chronological framework of the study is set between 1947 and 1950. The camp was located in the south of the Kemerovo region in the Gornaya Shoria district. The Southern Kuzbass Corrective Labor Camp was established according to the resolution no. 409 of the Council of Ministers from March 1, 1947. The main activity of the camp was logging. However the penal labor was used not only in the logging industry, but also in the timber processing, construction, and agricultural sectors. Based on archival documents, this article shows the features of the organization of labor activity of prisoners, working conditions, methods of stimulation and encouragement. The author explains challenges that were faced in the process of implementation of measures aimed to improve the working and living conditions of prisoners, their general physical condition and their work motivation. Among them there were difficulties in carrying out measures for labor protection, calculation of wages for prisoners, determination of their employment category, use of mechanized equipment in production activities, ensuring satisfactory sanitary and living conditions. Despite this, the analysis of indicators of labor productivity for individual logging phases in the camp demonstrates a positive trend.
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Nurlaila, Ariska, and Devita Farita. "Review Procedures Borrowing And Return Record Files Medical Outpatient Medical Record in Health Unit River Candle." Eduvest - Journal Of Universal Studies 1, no. 9 (September 20, 2021): 898–901. http://dx.doi.org/10.36418/edv.v1i9.206.
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The borrowing of medical record documents at the puskesmas is used for internal or external purposes which include needs in aspects of the usefulness of medical record documents such as administrative, medical, legal, financial, research, and educational aspects. Based on a survey at the puskesmas, the procedure for borrowing and returning medical record files has not been carried out effectively, for example, the return of outpatient medical record files is often not in accordance with the provisions, namely a maximum of 1 (one) hour before the end of working hours, thus hampering the implementation of medical record retrieval at any time. The time is needed by patients, doctors, and parties who need medical record files. The purpose of this study was to determine the procedure for borrowing and returning outpatient medical record files. This research is a type of descriptive research. The object of the research is the procedure for borrowing and returning medical record files of outpatients in the medical record unit. The instruments used are observation guidelines and interview guidelines.
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Smith, Katherine E., Gary Fooks, Jeff Collin, Heide Weishaar, Sema Mandal, and Anna B. Gilmore. "“Working the System”—British American Tobacco's Influence on the European Union Treaty and Its Implications for Policy: An Analysis of Internal Tobacco Industry Documents." PLoS Medicine 7, no. 1 (January 12, 2010): e1000202. http://dx.doi.org/10.1371/journal.pmed.1000202.
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Palmowski, Tadeusz. "The European Union Strategy for the Baltic Sea Region and accomplishments." Baltic Region 13, no. 1 (2021): 138–52. http://dx.doi.org/10.5922/2079-8555-2021-1-8.
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The sea and inland hinterland of Baltic Europe form a unique macro-regional unit. Strong collaboration links, and competition in the Baltic Sea region, are an inherent feature of the region from the beginning of its civilization development. Since 2004, the Baltic Sea has become an internal sea of the European Union. This fact no doubt strengthened the cooperation of the countries in the region. In many spheres, these ties take the form of networking. The EU Strategy for the Baltic Sea Region is an important stimulus for further integrations. The objective of the article is to identify changing trends and the structural transformation in the Baltic integration process instigated by the implementation of this strategy. The document contains common goals, which strengthen cooperation and draw on the Baltic Sea potential. Three main pillars are outlined in the Strategy: marine protection, better interconnection of the region and growing prosperity. The essence of cooperation involves joint development plans on various levels: governmental, regional and local with the participation of research institutions, regional cooperation infrastructure, operational programmes, as well as the private sector. Political stabilisation and economic development may transform, in a longer time span, the emerging transnational Baltic Europe into a new economic and cultural European centre. The choice of research methodology applied in the study derives from the nature of collected data, i.e. literature regarding scientific accomplishments in the Baltic cooperation, analysis of working documents and reports drawn up by public institutions, the European Commission, and EU national and regional strategic documents.
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Ferer, Elise. "Personal connections: one library’s history of personal librarian." Reference Services Review 49, no. 1 (February 4, 2021): 67–78. http://dx.doi.org/10.1108/rsr-07-2020-0050.
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Purpose To describe how a personal librarian program at a large university developed, has evolved, and continues to function. This paper aims to assist other librarians in developing their own personal librarian programs. It will also assist librarians who are working to connect to students. Design/methodology/approach To produce this paper, internal documents were reviewed, existing data were investigated, those who assisted in the development of the program were consulted and literature on personal librarian programs was reviewed. Findings Personal librarian programs can be an efficient way to connect to students and can create awareness about library services, especially without a formal orientation for new students. The personal librarian program discussed here connects the library to a large number of students with little time and effort. Planning is important in developing a working program. Practical implications Librarians can use this article to understand how a personal librarians program functions and how it can benefit their libraries. The paper emphasizes revising an existing program to work more effectively and using planning documents and assessment to help an outreach program run smoothly. Originality/value This paper details how a personal librarian program was developed and has evolved as well as how the program functions. The value is in the ways in which the program has been revised and has evolved and in the role that planning has taken in creating an effective program.
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Ammarell, Gene, Muslimin Muslimin, Sukur Oda, and Ahmad Faisal R. "MAKING A LIVING ON CORAL ATOLL: CHANGING STRATEGIES AMONG MILLENNIALS ON BALOBALOANG ISLAND, SOUTH SULAWESI, INDONESIA." Journal of Asian Rural Studies 5, no. 1 (February 12, 2021): 1. http://dx.doi.org/10.20956/jars.v5i1.2485.
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Beginning around 2014, some significant changes in the livelihoods among many younger men from the Island of Balobaloang, South Sulawesi, Indonesia, emerged. This study describes and explains how it is that approximately 50 working-age adult men (out of a total population of about 900) have turned away from interisland shipping and trade and artisanal fishing and toward wage employment aboard tourist ships, working out of distant ports in Indonesia. This case study uses a qualitative approach to explore and describe the socio-economic life of community members on the island village of Greater Balobaloang as they continue to be affected by economic and environmental changes. Field data collection was carried out through observation, government documents, and in-depth interviews with respondents. In particular, this study focuses on the adaptive strategies of younger men as opportunities for making a living have shifted in recent years away from artisanal fishing and interisland shipping and trade to adventure travel aboard modified traditional sailing ships. It contributes to discussions of internal skilled migration, social mobility and adaptation to the domestic and international tourist industry.
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Glushchenko, A. V., E. P. Kucherova, and A. Yu Yukina. "An analysis of the labor and wages of the internal affairs bodies in the context of personnel security." International Accounting 23, no. 7 (July 16, 2020): 755–76. http://dx.doi.org/10.24891/ia.23.7.755.
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Subject. This article analyses the priorities of the management and use of staff and labor at different levels of socio-economic systems. Objectives. The article aims to develop and justify the importance of measures to improve insider threat management and mitigate personnel risks. Methods. For the study, we used the methods of analysis and synthesis, comparison, generalization, abstraction, and the expert evaluation, point rating, tabular, and graphical techniques. Results. The article defines the role and formulates the concept of personnel security for the internal affairs authorities in the economic security system of the organization. It also identifies specific threats and risks associated with employment relations and factors that reduce motivation of personnel. The article presents an original method of calculating incentive payments through the use of a points system, and working documents to minimize risks and threats. Conclusions. The proposed measures to improve human resources security will help the internal affairs authorities make optimal organizational and management decisions in order to improve personnel security, and have a beneficial impact on the economic condition of the institution as a whole.
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Litvinenko, I. V., M. M. Odinak, A. V. Ryabtsev, S. N. Yanishevsky, S. Yu Golokhvastov, S. V. Kolomentsev, R. V. Andreev, and N. V. Tsygan. "The algorithm of reperfusion treatment of the ischemic stroke: focus on DAWN and DEFUSE-3 trials." "Arterial’naya Gipertenziya" ("Arterial Hypertension") 27, no. 1 (April 7, 2021): 29–40. http://dx.doi.org/10.18705/1607-419x-2021-27-1-29-40.
Full textAbstract:
The history of reperfusion treatment for ischemic stroke was officially recognized in 1996, when the use of systemic thrombolytic therapy (TLT) was authorized in the United States of America and the first clinical guidelines were published (American Heart Association (AHA) Stroke Council). The use of TLT for the treatment of ischemic stroke in the Russian Federation began in 2005–2006. The next step was the development of endovascular reperfusion techniques (2005) following the presentation of the results of the MERCI study, which evaluated the safety and efficacy of microconductors for fragmentation and destruction of blood clots. Currently, neurologists working with patients with acute cerebrovascular accidents are guided by national regulatory documents — order of the Ministry of Health of the Russian Federation dated by November 15, 2012 No. 928n “On approval of the Procedure for providing medical care to patients with acute cerebrovascular accidents” and the Protocol of reperfusion therapy acute ischemic stroke (2019), which provide basic information on the methods of diagnosis and treatment of ischemic cerebral stroke, as well as international recommendations ESO, AHA/ASA, which provide grounds for increasing therapeutic options, in particular by extending the time of the “therapeutic window”. The authors of article created the algorithm for reperfusion therapy for ischemic stroke, based on the analysis and generalization of regulatory documents, clinical guidelines and the results of DAWN and DEFUSE-3 studies.