Internal Control in the Bank: Development Prospects

Upravlenie ◽  
10.12737/8794 ◽  
2015 ◽  
Vol 3 (1) ◽  
pp. 93-97
Author(s):  
Кириллов ◽  
R. Kirillov

In the article justified the need for creating a modern concept of internal control by the example of the banking sector. The author considers the definition of internal control and its key components, tracing the history of the development of this concept in various international instruments and research of various authors. The essence and the current content of the internal control is exposed, identified approaches to its assessment, performance criteria and development prospects of the banking sector companies.

Author(s):  
Oleksandr Petryk ◽  
Alexander Meleshchenko ◽  
Anastasiia Volobuieva

On 7 May 2015, the term “esports” was officially added to one of the most extensive online English dictionaries “Dictionary.com.” The dictionary gives the following definition of the term “esports”: “competitive tournaments of video games, especially among professional gamers” (IGN, 2015). The history of esports began in the late 20th century with the game Quake, which allowed users to play together through a LAN or internet network. Since then, a tremendous number of new esports leagues have emerged. Every year, game publishers promote esports disciplines; create a media space around them, and make competitively oriented games, creating an active audience. The popularity of computer-based esports grows each year at an increasing speed. Therefore, it is not surprising that the traditional for typical sports (football, basketball, volleyball, etc.) model of interaction between professional players (esports athletes) and sports clubs (esports organizations) emerged quite rapidly. This interaction aims to optimize the training process to increase athletic achievements and develop the media component for players and clubs. This article analyzes how esports clubs function in media spaces: their goals, tools, strategies, results, and development prospects on the examples and experience of professional esports organizations in Germany, Finland, and China.


Author(s):  
Dietmar Pravida ◽  
Gerrit Brüning

Abstract The paper discusses the problems of complex textual transmission, as is typical for the works of Goethe. The method of eclectic editing as practiced by earlier editors was ruled out by the modern concept of ‘authorization’ introduced by Siegfried Scheibe in 1971. The history of the concept of ‘authorization’ shows that Scheibe’s definition of ‘authorization’ is misconstrued on conceptual reasons alone. Besides, it is closely tied to bygone polemical purposes and does not allow complex textual transmission (as in the case of Faust II) to be adequately dealt with. Hans Zeller, by contrast, proposed to reconsider complex textual transmissions and their consequences for editorial theory in 1989. This reconsideration, however, has failed to take place so far. The new Faust edition (2018) proposes an editorial solution to the problem with a non-documentary yet historically specific (i. e. non-eclectic) way of constituting the text. Scheibe’s primary editorial objectives may be better achieved without the concept of authorization which it is proposed should be dropped altogether.


Author(s):  
Sergey Vasil'ev ◽  
Vyacheslav Schedrin ◽  
Aleksandra Slabunova ◽  
Vladimir Slabunov

The aim of the research is a retrospective analysis of the history and stages of development of digital land reclamation in Russia, the definition of «Digital land reclamation» and trends in its further development. In the framework of the retrospective analysis the main stages of melioration formation are determined. To achieve the maximum effect of the «digital reclamation» requires full cooperation of practical experience and scientific potential accumulated throughout the history of the reclamation complex, and the latest achievements of science and technology, which is currently possible only through the full digitalization of reclamation activities. The introduction of «digital reclamation» will achieve greater potential and effect in the modernization of the reclamation industry in the «hightech industry», through the use of innovative developments and optimal management decisions.


2014 ◽  
Vol 3 ◽  
pp. 166-182
Author(s):  
Iryna Tsiborovska-Rymarovych

The article has as its object the elucidation of the history of the Vyshnivetsky Castle Library, definition of the content of its fund, its historical and cultural significance, correlation of the founder of the Library Mychailo Servaty Vyshnivetsky with the Book.The Vyshnivetsky Castle Library was formed in the Ukrainian historical region of Volyn’, in the Vyshnivets town – “family nest” of the old Ukrainian noble family of the Vyshnivetskies under the “Korybut” coat of arm. The founder of the Library was Prince Mychailo Servaty Vyshnivetsky (1680–1744) – Grand Hetman and Grand Chancellor of the Grand Duchy of Lithuania, Vilno Voievoda. He was a politician, an erudite and great bibliophile. In the 30th–40th of the 18th century the main Prince’s residence Vyshnivets became an important centre of magnate’s culture in Rich Pospolyta. M. S. Vyshnivetsky’s contemporaries from the noble class and clergy knew quite well about his library and really appreciated it. According to historical documents 5 periods are defined in the Library’s history. In the historical sources the first place is occupied by old-printed books of Library collection and 7 Library manuscript catalogues dating from 1745 up to the 1835 which give information about quantity and topical structures of Library collection.The Library is a historical and cultural symbol of the Enlightenment epoch. The Enlightenment and those particular concepts and cultural images pertaining to that epoch had their effect on the formation of Library’s fund. Its main features are as follow: comprehensive nature of the stock, predominance of French eighteenth century editions, presence of academic books and editions on orientalistics as well as works of the ideologues of the Enlightenment and new kinds of literature, which generated as a result of this movement – encyclopaedias, encyclopaedian dictionaries, almanacs, etc. Besides the universal nature of its stock books on history, social and political thought, fiction were dominating.The reconstruction of the history of Vyshnivetsky’s Library, the historical analysis of the provenances in its editions give us better understanding of the personality of its owners and in some cases their philanthropic activities, and a better ability to identify the role of this Library in the culture life of society in a certain epoch.


e-Finanse ◽  
2020 ◽  
Vol 16 (1) ◽  
pp. 20-26
Author(s):  
Taiwo A. Muritala ◽  
Muftau A. Ijaiya ◽  
Olatanwa H. Afolabi ◽  
Abdulrasheed B. Yinus

AbstractThis paper examines the causality between fraud and bank performance in Nigeria over the period 2000-2016 for quarterly financial data using Johansen’s Multivariate Cointegration Model and Vector Autoregressive (VAR) Granger Causality analysis. The results show a long-run relationship between the variables. Bank performance was found to be linked to Granger fraud variables and vice versa at 10% significant level. This study reveals that there was a direct causal relationship between bank performance and fraud because increase in fraudulent activities in the banking sector leads to reduction in bank performance. Hence, this study recommends that internal control systems of banks should be strengthened so as to detect and prevent fraud. In this way, bank assets would be protected.


2011 ◽  
pp. 143-147
Author(s):  
L. G. Naumova ◽  
V. B. Martynenko ◽  
S. M. Yamalov

Date of «birth» of phytosociology (phytocenology) is considered to be 1910, when at the third International Botanical Congress in Brussels adopted the definition of plant association in the wording Including Flaó and K. Schröter (Flahault, Schröter, 1910; Alexandrov, 1969). The centenary of this momentous event in the history of phytocenology devoted to the 46th edition of the Yearbook «Braun-Blanquetia», which began to emerge in 1984 in Camerino (Italy) and it has a task to publish large geobotanical works. During the years of the publication of the Yearbook on its pages were published twice work of the Russian scientists — «The steppes of Mongolia» (Z. V. Karamysheva, V. N. Khramtsov. Vol. 17. 1995), and «Classification of continental hemiboreal forests of Northern Asia» (N. B. Ermakov in collaboration with English colleagues and J. Dring, J. Rodwell. Vol. 28. 2000).


Author(s):  
Katarzyna Czeczot

The article deals with the love of Zygmunt Krasiński to Delfina Potocka. The point of departure is the poet's definition of love as looking and reads Krasiński's relationship with his beloved in the context of two phenomena that fascinated him at the time: daguerreotype and magnetism. The invention of the daguerreotype in which the history of photography and spiritism comes together becomes a pretext for the formulation of a new concept of love and the loving subject. In the era of painting the woman was treated as a passive object of the male gaze; photography reverses this scheme of power. Love ceases to be a static relationship of the subject in love and the passive object – the beloved. The philosophy of developing photographs (and invoking phantoms) allows Krasiński - the writing subject to become like a light-sensitive material that reveals the image of the beloved.


Author(s):  
D. A. Lebedeva ◽  
Yu. A. Shcheglov

This work scrutinizes modern bioethical concepts of the use of animals for scientific purposes, as well as legal aspects of its use. Initially, the authors present a brief excursion into the history of bioethics and then focus on the modern concept of ethical attitude to the animals used for scientific purposes. The authors analyze the EU Directive on the protection of animals used for scientific purposes, as well as the EAEU acts and by-laws of the EAEU member states, and conclude that it is necessary to adopt a supranational act within the EAEU that will regulate the use of animals for scientific purposes in accordance with the principles of reduction, replacement and refinement.


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