Value of Returns to Land and Water and Costs of Degradation Vol 1 of 2

Volume 1 (Main Report), Consultancy report for the National Land and Water Resources Audit, Theme 6.1. This report presents new datasets developed through the National Land and Water Resources Audit that relate to economic aspects of natural resource management in Australia. There is a focus on resources used to support agriculture and resources impacted by agriculture. Consistent with protocols used by the Australian Bureau of Statistics and the Australian Bureau of Agriculture and Resource Economics, the database provides a new capacity to integrate natural resource information in Australia. The datasets are primarily built for the 1996/97 financial year, the year of an agricultural census.audit;Australia;natural resource management

Value of Returns to Land and Water and Costs of Degradation - Executive Summary only

Executive Summary only, Consultancy report for the National Land and Water Resources Audit, Theme 6.1. This report presents new datasets developed through the National Land and Water Resources Audit that relate to economic aspects of natural resource management in Australia. There is a focus on resources used to support agriculture and resources impacted by agriculture. Consistent with protocols used by the Australian Bureau of Statistics and the Australian Bureau of Agriculture and Resource Economics, the database provides a new capacity to integrate natural resource information in Australia. The datasets are primarily built for the 1996/97 financial year, the year of an agricultural census.audit;Australia;natural resource management

Audit Games with Multiple Defender Resources

Modern organizations (e.g., hospitals, social networks, government agencies) rely heavily on audit to detect and punish insiders who inappropriately access and disclose confidential information. Recent work on audit games models the strategic interaction between an auditor with a single audit resource and auditees as a Stackelberg game, augmenting associated well-studied security games with a configurable punishment parameter. We significantly generalize this audit game model to account for multiple audit resources where each resource is restricted to audit a subset of all potential violations, thus enabling application to practical auditing scenarios. We provide an FPTAS that computes an approximately optimal solution to the resulting non-convex optimization problem. The main technical novelty is in the design and correctness proof of an optimization transformation that enables the construction of this FPTAS. In addition, we experimentally demonstrate that this transformation significantly speeds up computation of solutions for a class of audit games and security games

ICT industry and resources based analysis of maintenance SME in the Central Europe

Highly competitive situation in Information and Communication technology (ICT) maintenance industry requires a precise analysis of all important factors and carefully defined company strategy which addresses each of these aspects. This paper presents a resource based analysis of family run SME, operating in IT parts and consumables market. In order to understand this complex view, it first describes the company background. It briefly presents the industry key success factors and company strategy of the SME. The value chain analysis helps to name the main organization’s capabilities and evaluates them in terms of costs and customer willingness to pay. Resource audit provides an analysis of key company tangible, intangible and human resources. The outcome of this audit shows that most of SME resources are of an intangible nature. Contrary to the higher mobility of today’s resources, intangible resources of SME such as company reputation, culture and strategic business relations, are mostly immobile and inimitable. Based on the audit all key resources and capabilities are appraised by their strength and importance relative to closest rivals. Results are presented in graph which recognizes the key strengths (family run business related) and weaknesses (IT and finance). The results of the resourced based analysis lead to recommendations for changes in order to create and retain competitive advantage.ICT, resource based analysis, resources, capabilities, strategy, SME, Institutional and Behavioral Economics, Research and Development/Tech Change/Emerging Technologies, Research Methods/ Statistical Methods, Resource /Energy Economics and Policy, GA, IN,

Valences considering the identification of risks in terms of public internal audit

Risks get new valences into the public sector within an economy characterized by resource limitation, increase of public exigency regarding services and diversification of the activities in the public sector entities. By carrying out this fundamental research we consider the problem of classification of risks from point of view of public internal audit. This study is based on a synthesis of the ideas published by national and international accounting regulators, accounting bodies and works put forward on the matter. We define the concept of risk, identify the types of risks in terms of public internal audit at European and national level, we determine the correlation between the audit risk optimization and the expedience of public financing use and propose a model to evaluate risks.audit risk, public internal audit, risk.

The Single Audit Act: How Compliant Are Nonprofit Organizations?

Audits are an important legal accountability tool used by resource providers (donors, grantors, and others) to assure that resources are spent by nonprofit organizations in accordance with the resource providers intentions. This paper reports on audits that are required by the government of the United States for organizations receiving large amounts of federal financial assistance. Since 1990, nonprofits receiving substantial federal funds are required to undergo this rigorous and expensive form of federal oversight. We report on 11,841 nonprofit entities that underwent such audits, and the 3,592 audit firms that conducted them, from 1997 to 1999. Overall, compliance with federal regulations appears to be high. Our study indicates that smaller nonprofits, those that are new to government grants, and those with prior audit findings have a significantly higher rate of adverse audit findings. Perhaps for cost or other reasons, these nonprofits are being audited by less experienced auditors. Current federal funding does not provide any additional funds for Single Audit Act compliance. One policy implication of our work might be to provide federal funding specifically for Single Audit Act compliance to these nonprofits.This publication is Hauser Center Working Paper No. 16. The Hauser Center Working Paper Series was launched during the summer of 2000. The Series enables the Hauser Center to share with a broad audience important works-in-progress written by Hauser Center scholars and researchers

Pengaruh Audit Manajemen Sumber Daya Manusia Terhadap Kinerja Karyawan (Studi Kasus Pada PT. Gramedia Asri Media Bandar Lampung)

PT. Gramedia Asri Media Bandar Lampung is a general bookstore that is engaged in the retail and distribution of books, school and office tools as well as multimedia products. The company as a business person should be able to deal with the changes and developments that exist both in the field of technology and social. Based on the description in the background, this research aims to determine the influence of Human Resource Management Audit against the Employee Performance at Gramedia Asri Media Bandar Lampung. The variables that examined in this research are Human Resource Management Audit (X) as Independent Variables and Performance (Y) as the Dependent Variable. The population of this research is the parts that related to the audit of human resource management and employee performance. Sampling in this research is based on saturation sampling technique. In this research the number of the samples which are used is 43 respondents.The data which is used in this research is primary data obtained from the questionnaires and interviews. To analyze the influence of Human Resource Management Audit (X) Toward Performance (Y), writer uses descriptive qualitative and quantitative methods, correlation coefficient, simple linear regression analysis, analysis of the coefficient of determination, and a t test. Based on statistical analysis obtained the following results: t test results are showed that the Human Resource Audit impact employee performance. This is indicated by tcount 5.743 while ttable of 1.68, based on the calculation that tcount> ttable then Ho is rejected or in the other words Ha is accepted. Based on these findings it can be concluded that the hypothesis which states "Human Resource Management Audit influence on Employee Performance" is acceptable

OPERATIONAL AUDIT IN HUMAN RESOURCE MANAGEMENT AND PAYROLL PROCESSING AT PT DELION KARGOLINDO

OPERATIONAL AUDIT IN HUMAN RESOURCE MANAGEMENT AND PAYROLL PROCESSING AT PT DELION KARGOLINDO

Pengaruh Audit Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Upaya Pencegahan Kecurangan Dengan Kompetensi Auditor Sebagai Variabel Moderator

This study aimed to examine the effect of human resource audit and internal control system to the fraud prevention efforts with the competence of auditors as a moderating variable . The population in this study is a banking company located in the city of Palembang . The research sample was obtained by 24 banking companies . Hypothesis testing using MRA method ( moderated regression analysis) using SPSS ver . 12.0 . The results showed that the first hypothesis ( H1 ) is accepted , namely human resource audit effect on the prevention of fraud . The second hypothesis ( H2 ) is accepted , namely the competence of auditors affect the relationship between human resource audit and fraud prevention . The third hypothesis ( H3 ) is received , the system of internal control effect on the prevention of fraud . As well as the fourth hypothesis ( H4 ) is received , the auditor competence sitem affect the relationship between internal control and fraud preventio

The case for transforming the approach to waste, and growing a circular economy; a design perspective.

In recent years, there has been a growing discussion of resource efficiency, the ‘circular economy’ and the economic and environmental benefits of maximising the value of resources beyond the life of a product. This Environmental Audit Committee inquiry was initiated to examine the case for transforming the approach to waste, and growing a 'circular economy'. This is an evidence paper published online at http://www.publications.parliament.uk/pa/cm201415/cmselect/cmenvaud/214/21411.htm A full transcript of the inquiry is available at http://data.parliament.uk/writtenevidence/committeeevidence.svc/evidencedocument/environmental-audit-committee/growing-a-circular-economy/oral/9635.html