Организация внутреннего аудита хозяйственной деятельности предприятия

Реферат Объектом исследования является ООО «Сибторг». Цель работы – дать характеристику организации внутреннего аудита хозяйственной деятельности предприятия. В процессе исследования проводились статистические исследования. В результате исследования были разработаны основные направления улучшения организации внутреннего аудита хозяйственной деятельности предприятия. Основные конструктивные, технологические и управленческие характеристики: Основной вид деятельности ООО «Сибторг» – организация перевозок грузов, оптовая торговля. В основном, предприятие занимается поставкой инертных материалов: песок, песчано-гравийная смесь, щебень. Штат организации составляет 5 человек. Степень внедрения: одно из разработанных направлений улучшения организации внутреннего аудита применено и используется в ООО «Сибторг». Область применения: предложенные направления улучшения организации внутреннего аудита могут быть использованы на предприятии, в организации, фирме энергетической отрасли. Социальная/экономическая значимость/эффективность работы: выполнен всесторонний анализ по работе предприятия. Даны рекомендации и мероприятия по улучшению организации внутреннего аудита предприятия. В будущем планируется разработка наиболее новых методик организации внутреннего аудита предприятия.Аbstract The object of this study is LLC "Sibtorg". Purpose - to characterize the organization of the internal audit of business enterprises. The study carried out statistical analyzes. As a result, studies have been developed the main directions of improving the organization of the internal audit of business enterprises. Basic design, technological and management features: The main activity of LLC "Sibtorg" - the organization of cargo transportation, wholesale. Basically, the company is engaged in delivery of inert materials: sand, sand and gravel, crushed stone. State organization is 5 people. The degree of implementation, one of the developed areas of improvement of the internal audit organization applied and used in the company 'Sibtorg ". Field of application: the proposed directions for improving the organization of internal audit can be used in the enterprise, organization, company energy industry. Social / economic importance / performance: Perform a comprehensive analysis of the work of the enterprise. Recommendations and measures to improve the organization of the entity's internal audit. In the future development of the most recent techniques of internal audit of the enterprise

Autonomie in IT-Systemen : Ein Konzeptionelles Modell

Dieser Beitrag ist mit Zustimmung des Rechteinhabers aufgrund einer (DFG geförderten) Allianz- bzw. Nationallizenz frei zugänglich.This publication is with permission of the rights owner freely accessible due to an Alliance licence and a national licence (funded by the DFG, German Research Foundation) respectively.Die Erforschung und Anwendung von autonomen Systemen ist momentan in der Informatik ein Themengebiet von wachsendem Interesse. Die Aussicht, mit autonomen Verfahren komplexe Systeme handhabbar zu machen und Kosteneinsparungen bei deren Betrieb zu erzielen, hat bereits die Softwareindustrie auf dieses Thema gelenkt und zu neuartigen Produkten geführt. Andererseits darf die Verlässlichkeit eines Systems nicht aufgrund eines autonomen Verfahrens herabgesetzt werden. Dieses Spannungsfeld ist ein Fokus verschiedener Forschungsbemühungen, um autonome Systeme alltagstauglich zu machen.Beim Gebiet der autonomen Systeme handelt es sich um ein junges Themengebiet, welches noch nicht durch allgemein akzeptierte Definitionen geprägt ist. Dadurch entsteht der Bedarf einer terminologischen Basis, die sich momentan in der Phase der Etablierung befindet. Diese Arbeit beteiligt sich an diesem Prozess und schlägt ein konzeptionelles Modell vor. Dieses Modell benennt die grundlegenden Termini und zeigt deren Zusammenhänge auf. Es beschreibt eine Interpretation der relevanten Begriffe und leitet daraus Relationen ab. Auf diese Weise fördert es das gemeinsame Verständnis und erleichtert die Kommunikation bezüglich spezifischer Fragestellungen innerhalb dieses Gebietes

Projekt e-Triage: Datenmanagement für die elektronische Betroffenenerfassung und Akzeptanz bei Rettungskräften

Die Anforderungen an Anwendungen für IT-gestütztes Management eines Massenanfall von Verletzten (MANV) sind vielfältig. Neben Aspekten der Ergonomie (Hardware, Benutzeroberflächen) müssen organisatorische Fragen ber¨ucksichtigt werden. Die Nutzer sind im MANV besonders stressreichen Situationen ausgesetzt, und die Einstellung zur Technik und der Umgang mit neuen Technologien können eine entscheidende Rolle spielen. Bei einem MANV muss zudem davon ausgegangen werden, dass Kommunikationsinfrastruktur gar nicht oder nur eingeschränkt verfügbar ist. Daraus ergeben sich Ansprüche an die Datenhaltung, die für den Einsatz in einer möglicherweise provisorischen Umgebung entsprechend robust ausgelegt sein muss

Towards building a framework for continuing engineering education in higher education institutions: a comparative study

Continuing engineering education (CEE) is becoming an attractive notion of continuously enhancing and upgrading the engineering skills required by the Fourth Industrial Revolution. Current developments in science and technology and the challenges to address the United Nations Sustainable Development Goals (UN SDGs) of the 2030 Agenda require updating theoretical knowledge, skills, and specific practical work. Even though higher education institutions (HEIs) can provide CEE or CPD (Continuing Professional Development) within or external to degree programs, CEE focuses on training engineers as lifelong learners to meet societal and industrial needs. A comparative study was conducted among eight universities to analyse the strategies used to provide CEE services at an institutional level. This study aims to investigate approaches and practices in CEE offerings to learn lessons and adjust CEE programs and policies in the HEIs involved in this research. The study followed an adapted version of a Comparative Case Study (CSS) as a suitable framework to map the CEE strategies and approaches of the participating universities. Preliminary results indicated differences in the organisational structures, e.g., traditional courses within existing programs. At the same time, other institutions provide flexible mechanisms such as short courses, modules, or micro-credential activities leading to qualifications. Similarities are found in institutional policies aiming at developing postgraduate programs aligned to industry demands. This study reflects the importance of learning programs as resources provided by HEIs applying a framework for engineering education and the engineers’ further professional development

Mapping Tasks To Processors With The Aid Of Kohonen Networks

To execute a parallel program on a multicomputer system, the tasks of the program have to be mapped to the particular processors of the parallel machine. To keep communication delays low, communicating tasks should be placed closely together. Since both the communication structure of the program and the interconnection structure of the parallel machine can be represented as graphs, the mapping problem can be regarded as a graph embedding problem to minimize communication costs. As a new heuristic approach to this NP-hard problem we apply Kohonen's self-organizing maps to establish a topologypreserving embedding. Results from simulation experiments are presented and compared to other approaches to this problem. 1 INTRODUCTION The ever increasing demand for computational power led to the development of large scale parallel computers that already represent the prevailing supercomputer architecture. Their broader acceptance and dissemination, however, is hampered by a serious lack of softw..

Performing ethics of technology: Using improvisational performance-based techniques in engineering ethics education

The paper explores the potential for improvisational techniques used in ethics tutorials with the aim of fostering moral sensitivity. Recently there has been an increased interest in researching how performance-based techniques can foster certain ethical competencies. In ethics education for engineering, role-playing games have been an example of performance-based technique successfully employed to help students understand the complexities of ethical decision-making. However, role-playing games have several limitations because of the rigid structure of the roles and of choices in the script, which may lead students to act detached from the situation. Based on the idea that we need to foster also practice-based skills in engineering ethics education, not solely analytic skills, we have encountered in the previous literature the hypothesis that improvisation games can help students rehearse what it is like to act morally in an engineering situation. To clarify what is the potential of improvisation in engineering ethics education, we observed and helped with designing a course centred entirely on improvisational techniques for engineering and science students. Drawing from this pedagogical experiment, we noticed that improvisational performance-based techniques managed to stimulate the student’s moral sensitivity. This happened by two effects that we named the spectator effect and the shared space of vulnerability effect that we describe in detail. While role-playing has acquired the status of a “classical” exercise in engineering ethics education, improvisation still needs to be adopted by ethics teachers. Through our experiment, we hope to have shown that there is definitely an untapped potential in this kind of exercise for increasing student’s moral sensitivity and engagement, thus making possible an increased moral agency