Quality Control Audit in the Republic of Tajikistan: Present Status and Perspective Standardization

Auditor ◽  
2017 ◽  
Vol 3 (2) ◽  
pp. 49-54
Author(s):  
Гоибназаров
Keyword(s):  
Quality Control ◽  
Present Status ◽  
International Standards ◽  
Quality Control Standard ◽  
The Republic

The article describes the development and implementation of quality control standard auditor’s work in the Republic of Tajikistan based on the International Standards on Auditing.

scholarly journals Mogućnosti korištenja audita sustava upravljanja kvalitetom za unaprjeđenje učinkovitosti javne uprave

2017 ◽  
Vol 7 (1) ◽  
pp. 54
Author(s):  
Ivana Čandrlić - Dankoš
Keyword(s):  
Quality Control ◽  
Quality Management ◽  
Public Administration ◽  
Management System ◽  
Quality Management System ◽  
International Competitiveness ◽  
International Standards ◽  
Iso 9001 ◽  
Business Practices ◽  
The Republic

According to the international requirements of ISO 9001:2015, the conducting of the audit of the quality control system is a key prerequisite for checking the compliance of the system with the international standards requirements and the requirements of the organization's quality management system that applies them. The results of conducted internal audits contain information related to irregularities (noncompliance with the required norms), and recommendations for improvement, all of it aimed towards improving the existing business practices. Simultaneously, the analysis of the position of the Republic of Croatia on international competitiveness charts shows a significant lag in relation to the countries of Central and Eastern Europe. The analysis of the comparison of the Republic of Croatia with other countries based on the analysis of international competitiveness shows lagging in all segments of competitiveness. Consequently, in line with the recommendations of the European Commission as part of the convergence program of national reforms in the Republic of Croatia, the weakness of the system is also reflected in the (non) efficiency of the public sector that needs to be improved. The work of local and regional self-government units (hereinafter referred to as management) in the Republic of Croatia is supervised by State administration bodies, institutions responsible for conducting business of legal and/or natural persons, assemblies in towns and counties, and within municipalities the municipal council as well as internal audit units and internal auditors if the management has implemented a quality management system according to one of the international standards. The question arises about the possibility of using audits as a form of quality management control as a strategic tool for improving the work of the administration, or more precisely the increasing of the efficiency of the system and raising the level of competitiveness. This paper gives a brief overview of the efficiency of the Croatian public administration presented through international competitiveness charts, an overview of the forms of work management oversight, with special emphasis on monitoring specificities according to the international standard ISO 9001:2015 and the Quality Control and Auditing Guidelines standard methodology and the ISO / IEC 19011: 2012. Professional and scientific literature regarding the experiences and the role of internal auditing in public administration has been consulted. The concluding remarks analyze the possibilities of using internal audits as the basis for improving the quality of the management system.

Quality Control Framework for Statutory Audit of Financial Statements: A Comparative Study of USA, UK and India

2016 ◽  
Vol 9 (2) ◽  
pp. 186-211 ◽  
Author(s):  
Siddhartha Sankar Saha ◽  
Mitrendu Narayan Roy
Keyword(s):  
Quality Control ◽  
The United States ◽  
International Standards ◽  
Control Policies ◽  
Accounting Firms ◽  
Quality Control Standard ◽  
Policies And Procedures ◽  
Control Framework ◽  
The Usa ◽  
The Uk

Quality control of audit procedure has become extremely important in today’s corporate environment in the backdrop of accounting irregularities and audit failures leading to corporate demise. Accounting firms control the quality of audit procedure with the help of the quality control standard (QCS) and specific auditing standard. These standards provide reasonable assurance of compliance with applicable regulation and issuance of the appropriate report by the engagement team. After discussing the international scenario of quality control framework, in this study a comparative analysis of quality control policies and procedures at firm and engagement in three select countries has been presented. The countries selected are the United States of America (USA), the United Kingdom (UK) and India. The study finds that the QCS and the auditing standard in all three countries are designed in line with International Standards on Auditing (ISAs) and International Standards on Quality Control (ISQC)-1. Naturally, quality control policies and procedures in three countries are comparable barring few minor differences. Based on these differences, it can be concluded that the quality control framework in the UK and India is more stringent as compared to the USA.

CRIMINAL LAW IN PROTECTION OF HEALTH FROM THE ABUSE OF DRUGS IN SERBIA

2018 ◽  
Vol 28 (6) ◽  
pp. 1939-1946
Author(s):  
Miodrag Simović ◽  
Dragan Jovašević ◽  
Marina M. Simović
Keyword(s):  
United Nations ◽  
Criminal Law ◽  
International Standards ◽  
Individual State ◽  
Criminal Sanctions ◽  
Criminal Offenses ◽  
Different Types ◽  
The Republic ◽  
To Come ◽  
Practical Sense

Based on international standards adopted within the framework and under the Organisation of the United Nations, all national legislations recognise several different types and forms of criminal acts regarding misuse of narcotics. It is the matter of various activities of unauthorized production, traffic and other forms of inciting or enabling others to come into possession of narcotics for immediate use, which seriously endangers the health and life.Depending on the needs of each individual state, the distinction is made between the offenses, for the perpetrators are given different types and measures of penalties and other criminal sanctions. A similar situation exists in the Republic of Serbia.The paper analyzes the system of criminal offenses in various types and forms of manifestation in the theoretical and practical sense for whose offenders that are prescribed serious criminal sanctions.

scholarly journals Challenges in meeting patient assessment international standards in ambulatory tuberculosis services

2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
L A Aslanyan ◽  
N T Truzyan
Keyword(s):  
Quality Control ◽  
Radiation Safety ◽  
Safety Management ◽  
Management Program ◽  
International Standards ◽  
Capital City ◽  
Diagnostic Tools ◽  
Patient Assessment ◽  
Safety Program ◽  
Environmental Controls

Abstract Background Limitations of tuberculosis (TB) diagnostic tools and measures restrict proper TB control in places with high drug-resistant TB prevalence. This study aimed to explore gaps in the primary health care (PHC) TB services in Armenia compared to international standards on Assessment of Patients (AOP). Methods We applied mixed methods to assess the AOP standards in 30 outpatient TB centers using observational and documents/medical records review's standardized checklists, in-depth interviews, and focus group discussions. Evaluation was conducted in all 10 regions of Armenia and the capital city Yerevan. Joint Commission International Standards for Ambulatory Care, International Standards for TB Care, and WHO framework, served as a guideline for this assessment. Results PHC physicians are qualified for a set of examinations to diagnose TB. Planned reassessments are conducted continuously, though defined writings for the scope and content of reassessments administered by each clinical discipline is absent. Laboratory departments provide high quality services to the TB patients with the defined timeframes for reporting the results. Laboratory and radiology services staff is qualified and experienced. The biosafety rules are compliant with local and international standards. However, the location and conditions of the laboratory departments are mostly non-compliant with the standards. Lack of modern equipment restricts maintaining proper environmental controls, including ventilation systems. Laboratory technicians have little knowledge of the organization's safety management program and its relation to the laboratory safety program. The facilities have neither formal quality control programs regulated by documents and policies nor an identified radiation safety program protocol. Conclusions On the level of AOP standards, the PHC TB services in Armenia have satisfactory performance. However, assessed standards for this function required certain improvements. Key messages In Armenia, the tuberculosis care in PHC facilities presents high level of compliance for patient assessment international standards. To fully meet the standards, facilities need to reconstructed/renovated laboratories and establish the radiology and diagnostic equipment management, quality control and radiation safety programs.

Development of Simultaneous Analysis Method for Multi-Compounds Content of New Shilajit Using HPLC-UV and the Cognitive Enhancing Effect: Mongolian Shilajit

2021 ◽  
Vol 16 (7) ◽  
pp. 1934578X2110304
Author(s):  
SukJin Lee ◽  
HyeSung Ryu ◽  
WanKyunn Whang
Keyword(s):  
Quality Control ◽  
High Performance Liquid Chromatography ◽  
Liquid Chromatography ◽  
High Performance ◽  
High Resolution Mass Spectrometry ◽  
Radical Scavenging ◽  
Original Material ◽  
Analysis Method ◽  
Quality Control Standard ◽  
Quantitative Hplc Analysis

Shilajit has a longstanding use as an anti-aging and memory enhancing drug. It is known to have excellent anti-bacterial effects and is believed to be effective for cognitive enhancement, but is difficult to standardize because of the lack of quality control standards. This study, for the first time, proposes a quality control standard using a simultaneous analytical method for the drug’s multi-compound content using high-performance liquid chromatography-ultraviolet detection (HPLC-UV) as an aid for the internationalization of Mongolian Shilajit. Phenolic compounds 1-6 were isolated from Mongolian Shilajit extract using bioassay-guided isolation, and the isolated compounds were evaluated for cognitive-related anti-Alzheimer’s disease (AD) activities using 1,1-diphenyl-2-picrylhydrazyl (DPPH) free radical-scavenging, acetylcholinesterase (AChE), butyrylcholinesterase (BChE), β-site amyloid precursor protein-cleaving enzyme 1 (BACE1), and advanced glycation end-product (AGE) formation assays. The isolated compounds showed good effects for each activity. In addition, the isolated compounds were successfully quantified using a validated quantitative HPLC analysis method. As a result, the isolated compounds were suggested as standard marker compounds for Mongolian Shilajit. Also, we proved that the original material of Mongolian Shilajit is a lichen named Xanthoparmelia somloensis (Gyel.) Hale using HPLC-UV, ultra-high-performance liquid chromatography-electrospray ionization/hybrid linear trap-quadruple-orbitrap-high-resolution mass spectrometry (UHPLC-ESI/LTQ-HRMS).

Digital slides: Present status of a tool for consultation, teaching, and quality control in pathology

2009 ◽  
Vol 205 (11) ◽  
pp. 735-741 ◽  
Author(s):  
Rafael Rocha ◽  
José Vassallo ◽  
Fernando Soares ◽  
Keith Miller ◽  
Helenice Gobbi
Keyword(s):  
Quality Control ◽  
Present Status

Transition to New Reserves Reporting System in Kazakhstan: Challenges and Benefits

2021 ◽  
Author(s):  
Adil Mukanov ◽  
Asset Zhumadil
Keyword(s):  
Reporting System ◽  
Current System ◽  
State Committee ◽  
Development Project ◽  
Point Of View ◽  
International Standards ◽  
Field Development ◽  
The Republic ◽  
Scr System ◽  
New System

Abstract The 74th step of "100 Concrete Step of Nation Plan" initiated by the first president of the Republic of Kazakhstan (RoK) Nursultan Nazarbayev states that Kazakhstani reserves reporting system must be changed to the international standards. One of them actively proposed is the SPE-PRMS. Therefore, the main goal of the paper is to show challenges of the transition, discuss possible problems, their solution and, eventually, advantages for the companies. In the paper the main aspects of the current State Committee of Reserves (SCR) system or well-known as GKZ system inherited from the Soviet system and used in Kazakhstan are reported. Especially, we try to highlight the reserves categories of A, B, C1 and C2 and their impact on further field development in details. Also SPE-PRMS and SEC rules are shown in terms of differences and similarities with the current system. Importantly, authors demonstrate how the SPE-PRMS standards are wide-spread around the globe. Finally, details of planned shift, some recommendations and simplification of reporting process are exhibited. As the result of the study the following points are investigated. Firstly, what will be with reports just recently approved by the SCR. Especially, for the big fields whose preparation takes up to several years. Secondly, what the frequency is for the reporting. Thirdly, whether the reports will be handled through several approval stages or just submitted. Moreover, how close to SPE-PRMS the new system should be adopted taking into account Kazahstani realities and if the reports should be composed in English along with Russian, since the main purpose of the transition is to be clear and transparent for the foreign investors. Otherwise, unfamiliar language and big deviation from the well-known standards may ruin the efforts. Despite the complexity of these issues the benefits of the new system are obvious and there are several reasons. The main advantage is that the SPE-PRMS is all about economically recoverable reserves without any ties with fixed recovery factor. In addition, report is done in short time and less volume. Finally, if the norm of the report's submission without going to tedious approval process is accepted, that will ease work of the subsoil users’ because it accelerates further preparation of field development project. The study is done due to recent changes of the RoK subsoil usage regulations, where the requirement for reserves reporting system's transition to the new international standards is mentioned. However, the issue is not much highlighted in technical publications from the operating companies’ point of view. Thus, having experience with GKZ, SPE-PRMS and SEC systems the authors take this opportunity to show challenges and benefits of the decision.

scholarly journals International standards for combating money laundering with reference to the Republic of Serbia

2020 ◽  
Vol 62 (3) ◽  
pp. 87-104
Author(s):  
Radojica Lazić
Keyword(s):  
Risk Assessment ◽  
Money Laundering ◽  
International Standards ◽  
Financial Systems ◽  
Criminal Offenses ◽  
The Republic ◽  
Favorable Conditions ◽  
High Degree ◽  
The Impact ◽  
National Systems

Money laundering is increasingly becoming an issue of concern to the international community, as the states have realized that the harmonious activity of all international actors through the observance of the foreseen international standards is the most effective way of combating this type of crime. International documents have established a basic framework of activities for combating money laundering. This paper is focused on the analysis of the activities of international entities and their role in creating international standards in this field, as well as the impact of money laundering on various aspects of society and countries. In this connection, the paper first explains the international entities, then states their roles and all the most important international documents and then the results of the money laundering risk assessment in the Republic of Serbia with special emphasis on the criminal offenses with high degree threats for money laundering. Furthermore, it points to the importance of international entities and standards for the establishment of national systems that will be able to respond to the effects of money laundering and thereby create a successful financial system. Finally, the paper concludes that without the existence of international standards and activities of the international entities, appropriate conditions for effective combating of money laundering cannot be created, thereby providing more favorable conditions for the free flow of people and capital, as well as easier management of financial systems.

scholarly journals Status prawny sekt destrukcyjnych oraz nowych ruchów religijnych działających na obszarze Polski

2017 ◽  
pp. 135-149
Author(s):  
Celina M. Masek
Keyword(s):  
Legal Status ◽  
Social Institutions ◽  
International Standards ◽  
Modern World ◽  
The European Union ◽  
Negative Effects ◽  
New Members ◽  
Religious Associations ◽  
The Republic ◽  
Religious Sects

Since the beginning of the 90’s there have been strong emotions associated with the emergence of many groups called cults in Poland. These groups are accused of illicit and unethical methods to recruit new members and their psychological dependence, resulting in blind obedience to leaders. Sects, carrying out their activities in the form of various types of religious formations, religious associations, churches and other religious organizations, brought to life after 1989 in Poland, operate on the basis of three acts, which include: 1. The Constitution of the Republic of Poland of 2 April 1997 ; 2. The Act on Guarantees of freedom of conscience and religion of 17 May 1989; 3. Act of April 7, 1989 r.- Law on Associations. Given the range of opinions and concerns regarding the issue of regulation of sects in Poland this question , posed in particular by the lawyer, of the legal status of the activities of religious sects , and in a broader aspect of their place in the modern world, seems to be reasonable, what is confirmed by the media , but mostly by the facts of the activities of these groups in society. As for the international standards, nowadays there are more and more information about the negative effects of the activity of sects throughout the world, what raised interest of social institutions and the authorities of individual countries in this subject. It encouraged the authorities to create an overall analysis to assess the degree of harmfulness of newly established movements, both in a national and international level. Especially in the late eighties of the twentieth century all kinds of reports and other documents devoted to the problem of sects and new religious movements began to appear. The theme was taken also by the representatives of Communities: Council of Europe, the European Union, as well as organs of the Organization for Security and Cooperation in Europe. These acts are only recommendations. They are mainly opinion- forming acts and have no legal force. However, in countries, they are crucial, because they are issued by important authorities To sum up, the activity of sects arouses interest in Europe. Although each country has different guidelines and varied range of impact, collaboration is indispensable nowadays.

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