Integrated Reporting — a New Form of Consolidated Statement

Auditor ◽  
2016 ◽  
Vol 2 (10) ◽  
pp. 36-41
Author(s):  
Чхутиашвили ◽  
Lela Chkhutiashvili
Keyword(s):  
Financial Information ◽  
Integrated Reporting ◽  
New Form ◽  
Selection Of

The article is devoted to the preparation of integrated reporting as a new form of consolidated statement, affecting issues of disclosure of non-financial information about the company’s prospects for development, the effectiveness of its selection of methods of competition and business, the environment in which the organization exists, existing or emerging from her opportunities and risks, as well as quality of management

The role of audit committee attributes in intellectual capital disclosures

2015 ◽  
Vol 30 (8/9) ◽  
pp. 756-784 ◽  
Author(s):  
Abdifatah Ahmed Haji
Keyword(s):  
Intellectual Capital ◽  
Audit Committee ◽  
Financial Information ◽  
Policy Changes ◽  
Integrated Reporting ◽  
Content Type ◽  
Corporate Reporting ◽  
Reporting Process

Purpose – This study aims to examine the role of audit committee attributes in non-financial information releases, with a focus on intellectual capital (IC) disclosures, following significant policy changes, mandating the audit committee function in Malaysia. The study argues that, given the changing informational needs of stakeholders and the ongoing discussion on integrated reporting, the role of the audit committee should extend to ensuring the overall quality of corporate reporting. Design/methodology/approach – The study draws evidence from a sample of leading Malaysian companies based on their market capitalisation over a three-year period (2008-2010), a period subsequent to the recent policy changes. The extent and quality of IC information, as a surrogate of non-financial information, was measured and regressed against several audit committee attributes, such as audit committee size, independence, financial expertise and meetings, controlling the overall governance and firm-specific variables. Findings – The findings show a strong positive role of the audit committee function in the overall amount of IC information as well as all three subcomponents of IC information (internal, external and human capital). The results are robust to controls for the overall governance and firm-specific attributes as well as different measures of IC information. Practical implications – The results suggest that the role of the audit committee function extends to non-financial information communication such as IC. Policymakers in Malaysia should, therefore, build on the recent regulatory changes and encourage audit committees to ensure that the overall quality of corporate reporting processes include social, environmental, intellectual as well as financial capital of a firm. Originality/value – This study considers the role of the audit committee in the wider corporate reporting process – drawing attention to its potential role in the espoused integrated business reporting. It also challenges the taken-for-granted assumption that restricts the role of the audit committee function to the traditional financial reporting process.

scholarly journals Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain

2019 ◽  
Vol 11 (3) ◽  
pp. 713 ◽  
Author(s):  
Estibaliz Goicoechea ◽  
Fernando Gómez-Bezares ◽  
José Ugarte
Keyword(s):  
Financial Information ◽  
Audit Report ◽  
Integrated Reporting ◽  
Reporting Framework ◽  
International Integrated Reporting Council ◽  
Audit Activity ◽  
A Company

Integrated reporting is a key instrument used to inform stakeholders about the sustainability issues of a company. Only an assured report can effectively instill confidence in its users regarding the sustainability of the company. Based on the International Integrated Reporting Framework issued by the International Integrated Reporting Council (IIRC), the authors solicited perceptions from auditors and audit report users about several aspects of integrated reporting assurance. An analysis of the responses suggests that integrated reporting assurance is important, but there are many challenges (both methodological and related to the characteristics of non-financial information) for auditors to overcome. Reporting companies and auditors must work to overcome these problems. The former ones must improve the quality of non-financial information and the later must adapt their audit procedures. This paper provides valuable insights into preferences regarding the form and content of the audit report on integrated reporting. This study is useful to regulators of audit activity, auditors’ corporations, the IIRC, and other international associations, academics, and audit report users, and contributes to the current integrated reporting literature by examining the perceptions of auditors and users regarding the assurance of integrated reporting. Integrated reporting assurance is still an under-explored field of research.

scholarly journals The usefulness of South African annual reports as at December 2010

2014 ◽  
Vol 7 (1) ◽  
pp. 35-52 ◽  
Author(s):  
Lucien O. Dimi ◽  
Nirupa Padia ◽  
Warren Maroun
Keyword(s):  
South African ◽  
Accounting Standards ◽  
Annual Reports ◽  
International Accounting Standards ◽  
Integrated Reporting ◽  
Corporate Reporting ◽  
Strategic Vision ◽  
Qualitative Characteristics ◽  
Selection Of

This article provides an account of the extent to which South African annual reports, as at the end of 2010, comply with the fundamental and enhancing qualitative characteristics of decision-useful information. Using the frameworks provided by the International Accounting Standards Board and Integrated Reporting Committee of South Africa, the research provides a normative assessment of the quality of South African annual reports at the transition to integrated reporting, which can be used by future researchers wishing to study the effect of an integrated reporting model on corporate reporting. Based on the views of a selection of corporate reporting experts, the article finds that certain aspects of South African companies’ corporate reports are regarded as providing useful information to users. There are also areas in need of improvement, most notably the disclosure of non-financial information and the integration of this information with the financial performance and strategic vision of the organisation.

ON THE EXPERT’S RIGHT TO BE PRESENT AT LEGAL PROCEEDINGS

2016 ◽  
Vol 15 ◽  
pp. 163-171
Author(s):  
M. G. Shcherbakovskiy
Keyword(s):  
Initial Data ◽  
Legal Proceedings ◽  
Reliable Assessment ◽  
Data Acquiring ◽  
Selection Of

The article discusses the reasonsfor an expert to participate in legal proceedings. The gnoseological reason for that consists of the bad quality of materials subject to examination that renders the examination either completely impossible or compromises objective, reasoned and reliable assessment of the findings. The procedural reason consists ofa proscription for an expert to collect evidence himself or herself. The author investigates into the ways of how an expert can participate in legal proceedings. If the defense invites an expert to participate in the proceedings, then it is recommended that his or her involvement should be in the presence of attesting witnesses and recorded in the protocol. In the course of the legal proceedings an expert has the following tasks: adding initial data, acquiring new initial data, understanding the situation of the incident, acquiring new objects to be studied, including samples for examination. An expert’s participation in legal proceedings differs from the participation of a specialist or an examination on the scene of the incident. The author describes the tasks that an expert solves in the course of legal proceedings, the peculiarities ofan investigation experiment practices, the selection of samples for an examination, inspection, interrogation.

Implementasi Voip Server Berbasis IPV6 Dengan Raspberry PI

2019 ◽  
Vol 9 (01) ◽  
pp. 47-54
Author(s):  
Rabbai San Arif ◽  
Yuli Fitrisia ◽  
Agus Urip Ari Wibowo
Keyword(s):  
Internet Protocol ◽  
Wireless Transmission ◽  
Raspberry Pi ◽  
Test Results ◽  
Average Delay ◽  
Ipv6 Network ◽  
Ip Network ◽  
Selection Of ◽  
Better Than

Voice over Internet Protocol (VoIP) is a telecommunications technology that is able to pass the communication service in Internet Protocol networks so as to allow communicating between users in an IP network. However VoIP technology still has weakness in the Quality of Service (QoS). VOPI weaknesses is affected by the selection of the physical servers used. In this research, VoIP is configured on Linux operating system with Asterisk as VoIP application server and integrated on a Raspberry Pi by using wired and wireless network as the transmission medium. Because of depletion of IPv4 capacity that can be used on the network, it needs to be applied to VoIP system using the IPv6 network protocol with supports devices. The test results by using a wired transmission medium that has obtained are the average delay is 117.851 ms, jitter is 5.796 ms, packet loss is 0.38%, throughput is 962.861 kbps, 8.33% of CPU usage and 59.33% of memory usage. The analysis shows that the wired transmission media is better than the wireless transmission media and wireless-wired.

DESIGN, SIMULATION AND IMPLEMENTATION MONITORING SYSTEM FOR SYSTEM CONTROL C4 FEEDING PUMP FOR FEED VAPORIZATION IN THE BUTADIENE PLANT

2020 ◽  
Vol 1 (1) ◽  
pp. 31-35
Author(s):  
Fahmi Yunistyawan ◽  
Yunistyawan J Berchmans ◽  
Gembong Baskoro
Keyword(s):  
Motor Control ◽  
Control System ◽  
Field Operator ◽  
System Control ◽  
Variable Speed ◽  
Variable Speed Drive ◽  
Software And Hardware ◽  
Discharge Pressure ◽  
Selection Of

This study implements the auto start control system on an electric motor 3 phase C4Feeding pump when the discharge pressure is low-low (4.3 kg /cm²). The C4 feeding pumpmotor was initially manually operated from the local control station, this was very ineffectiveand inefficient because it still relied on the field operator to operate the pump motor and whenthe plant was in normal operating it is very risk if the field operator late to operate motor then itwill impact to quality of the product, and if the delay time to operate motor is too long then planthave to shut down, therefore improvement is needed in the C4 feeding pump motor controlsystem. In this paper, various types of 3-phase motor control are explained which allow it to beapplied to the C4 feeding pump motor that are on-off, inverter, and variable speed drive andefficient selection of the three systems control of the motor. Software and hardware used in thisthesis work are DCS CENTUM VP Yokogawa.

Thomas More’s Correspondence in a Spanish Ambiance

Moreana ◽  
2002 ◽  
Vol 39 (Number 149) (1) ◽  
pp. 41-60 ◽  
Author(s):  
Eugenio M. Olivares Merino
Keyword(s):  
The Subject ◽  
Selection Of

The recent reprinting of Álvaro de Silva’s 1998 edition of a selection of More’s letters prompts the author to examine the subject of Spanish translations of More, and of de Silva’s general commentary on More’s correspondence and on his relationship to other humanists. The author reflects on aspects of More’s personality as exposed in his letters and uses what he finds as a corrective to several biographical misconceptions. He points out the strengths and weaknesses of de Silva’s work and compares it with that of other translators, particularly Elizabeth Rogers, and notes the particularly Spanish quality of de Silva’s edition.

COMBINATORIAL POLYNOMIALLY COMPUTABLE CHARACTERISTICS OF SUBSTITUTIONS AND THEIR PROPERTIES

2020 ◽  
Vol 7 (2) ◽  
pp. 34-41
Author(s):  
VLADIMIR NIKONOV ◽  
◽  
ANTON ZOBOV ◽  
Keyword(s):  
Mathematical Expectation ◽  
Point Of View ◽  
Small Range ◽  
Computational Point ◽  
Wide Range ◽  
Bijective Function ◽  
The Difference ◽  
Element Base ◽  
Selection Of

The construction and selection of a suitable bijective function, that is, substitution, is now becoming an important applied task, particularly for building block encryption systems. Many articles have suggested using different approaches to determining the quality of substitution, but most of them are highly computationally complex. The solution of this problem will significantly expand the range of methods for constructing and analyzing scheme in information protection systems. The purpose of research is to find easily measurable characteristics of substitutions, allowing to evaluate their quality, and also measures of the proximity of a particular substitutions to a random one, or its distance from it. For this purpose, several characteristics were proposed in this work: difference and polynomial, and their mathematical expectation was found, as well as variance for the difference characteristic. This allows us to make a conclusion about its quality by comparing the result of calculating the characteristic for a particular substitution with the calculated mathematical expectation. From a computational point of view, the thesises of the article are of exceptional interest due to the simplicity of the algorithm for quantifying the quality of bijective function substitutions. By its nature, the operation of calculating the difference characteristic carries out a simple summation of integer terms in a fixed and small range. Such an operation, both in the modern and in the prospective element base, is embedded in the logic of a wide range of functional elements, especially when implementing computational actions in the optical range, or on other carriers related to the field of nanotechnology.

Spatial Autocorrelation in the Study of Neighbourhoods towards Smart Cities: Empirical Evidence from Kerman, Iran

2012 ◽  
Vol 9 (2) ◽  
pp. 1
Author(s):  
Asra Hosseini
Keyword(s):  
Spatial Autocorrelation ◽  
Urban Areas ◽  
Smart Cities ◽  
Moran’S I ◽  
Moran's I ◽  
Urban Planner ◽  
Universal Feature ◽  
Autocorrelation Method ◽  
Selection Of

From earliest cities to the present, spatial division into residential zones and neighbourhoods is the universal feature of urban areas. This study explored issue of measuring neighbourhoods through spatial autocorrelation method based on Moran's I index in respect of achieving to best neighbourhoods' model for forming cities smarter. The research carried out by selection of 35 neighbourhoods only within central part of traditional city of Kerman in Iran. The results illustrate, 75% of neighbourhoods' area in the inner city of Kerman had clustered pattern, and it shows reduction in Moran's index is associated with disproportional distribution of density and increasing in Moran's I and Z-score have monotonic relation with more dense areas and clustered pattern. It may be more efficient for urban planner to focus on spatial autocorrelation to foster neighbourhood cohesion rather than emphasis on suburban area. It is recommended characteristics of historic neighbourhoods can be successfully linked to redevelopment plans toward making city smarter, and also people's quality of life can be related to the way that neighbourhoods' patterns are defined. 

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