USE OF PROPOSALITY MEASURES IN THE PROBLEM OF DISTRIBUTING THE PRODUCTION PROGRAM BY THE SCHEDULED PERIOD ON THE BASIS OF THE SIMILARITY OF THE SIMILARITY OF DAKE, JACKARD, MAXFEDOR, OTIA, RAO, TANIMOTO

The distribution of the production program of many production options for planned periods of various durations is relevant for modern production. The specificity of this production is that from the same parts, assemblies (assembly units), many modifications and sizes of products can be assembled to satisfy more consumers. The complexes of work on individual products is neither a repetition of each other, nor completely different, but have some similarities and individual differences, and the production time is less than the planned period. In the work, the authors expressed the opinion that if the duration of the production cycle is less than the planned period, then the structural and technological features of individual products cannot be ignored in the tasks of distributing the production program (volume-calendar planning tasks). This statement is erroneous. Using such specifics, it is possible to improve the economic indicators of such production, and we have shown in this paper. The combination of similar structural and technological products in separate planning periods increases the specialization of production in separate periods, reduces losses from equipment downtime, increases labor productivity and reduces the load on the operating manager by reducing the number of planning and accounting units in each period. In the work, proximity measures are proposed based on the known similarity coefficients, since it is more convenient to algorithmize the distribution process of the production program. The authors proved that the proposed measures correspond to the Frechet axiomatics.

Selected areas of threats to the security of accounting information system

The accounting system perceived as a credible and reliable source of information about the economic and financial situation of entities operating in the Polish economy and subjected to the accounting law, operates under the conditions defined by cyberspace. The digitization of almost all stages of the work of financial and accounting units as a result of the implementation of many regulations of national and international law has become the cause of threats to the security of publicly available data characterizing the status of economic entities. The widespread use of computer programs to support accounting systemsfavors in a great extent to the limitation of the security of accounting information, despite the obligatory regulation of this area by applicable law. Although today it is difficult to imagine servicing companies' finances without modern technical solutions, one should always remember about the "dark sides" of digitization, which is an element of cyberspace and its consequences for the development of entities in the future."

MECHANISMS OF OPERATIONAL PORTFOLIO MANAGEMENT OF PROJECTS IN SHIPBUILDING AND SHIP REPAIR

Over the past decades, the competitiveness of enterprises in the world shipbuilding and ship repair markets is being determined by the level of development of information and communication technologies, on the basis of which global value chains are being formed. The shipbuilding 4.0 methodology is being introduced in the industry, which is based on the advanced technologies of the fourth industrial revolution. The aim of the article is to study the models and mechanisms for portfolio management of shipbuilding and ship repair enterprises on the basis of modern information technology for the effective implementation of strategic goals and sustainable development. The basis of the organizational and methodological support of portfolio management of shipbuilding enterprises is a system of planning and accounting units. This is a three-level model for the shipbuilding work breakdown. The first level of work breakdown consists of shop stages (list of works performed by a certain production department). The second level of work breakdown is technological sets that are being formed in the process of production planning on the principles of structural and technological unity of work and are the basic elements in the intershop operational management. Technological operations are carried out at the third level of work breakdown (brigade sets). At the upper levels of shipbuilding work breakdown, all the key features of project management take place. Technological sets are recommended to be used as an information and analytical basis when developing the network models at the upper levels of structural work breakdown. The methodology for portfolio management of projects of a shipbuilding enterprise described in the article is aimed at aligning the goals and objectives of individual projects and the portfolio as a whole with the strategic plans of the enterprise.

Public interest entities in the context of accounting and auditing legislation in the wake of the globalization process

Public interest entities are understood to be accounting units that are governed by the accounting legislation as well as auditing legislation. Both regulations, however, define differently the public interest entities. Part of the public interest entities are treated equally in both legislations and are considered to be public interest entities and some of them do not. this is different depending on the specific legal regulation. While accounting and auditing are separate areas of research, there is a link between them and auditing is significantly dependent on accounting because its role is to examine and analyze the accounting of a particular entity. Due to their interconnection as well as to the area of investigation itself, it would be appropriate for both legislation to treat the same group of entities as public interest entities as the individual regulations have specific requirements for this group of entities, which are public interest entities. Our aim is to clarify and present the issues in question in terms of accounting and auditing with emphasis to express its own conclusions. In order to fulfill our stated goal, we apply a method of comparison, analysis, deduction, through which we present the definitions of public interest entities in terms of accounting and auditing legislation, compare and analyze them. Finally, we formulate our own view of which entities should be considered public interest entities.

Pasca Kondisi Implementasi Akuntansi Berbasis Akrual Pada Penyusunan Laporan Keuangan Kementerian Keuangan: Studi Etnometodologi

ABSTRACT This research is qualitative research with etno-methodology approach, whereas researcher seeking the deeper meaning behind the accountancy numerals. The aim of this research is to recite the condition after accountancy accrual basis implementation in finansial record compiling at the finance ministry. Decision of Government Regulation No.71 2010 regarding Government entities to adapt and to face the challenging accountancy accrual basis implementation. Data collection was conducted with interview, filed notes, and documentation. The result of this research financial report compiling at the finance ministry. The result of this research indicated that finance ministry success to defend the unqualified opinion WTP (unqualified opinion) however, still needed stage in implementation fully to obey the government accountancy standard. There are constraint yet in accountancy technical, asset problems, in complexity understanding, human resources coordination, application problems unfully accrual basis, internal control implementation, and increment or the change of accountancy policy to decide accrual point in several the addition of theory namely Theory of Change and the Theory of Role. Theory of Change and the Theory of Role UAPA is relevant to recite the deeper meaning in this research. UAPA (accounting units of budget users) in financial ministry has an important role, as Detailer Government Accountancy Standard, Consultant Accountancy Units, Business Process Catalyst, and Locomotive Accountancy Units. ABSTRAK Penelitian ini penelitian kualitatif dengan pendekatan etnometodologi, dimana peneliti mencari kedalaman makna dibalik angka-angka akuntansi. Tujuan penelitian ini untuk mengkaji Pasca Kondisi Implementasi Akuntansi Berbasis Akrual Pada Penyusunan Laporan Keuangan di Kementerian Keuangan. Penetapan Peraturan Pemerintah Nomor 71 tahun 2010 tentang Standar Akuntansi Pemerintah membawa konsekuensi bagi Entitas Pemerintah untuk menyesuaikan tantangan implementasi akuntansi berbasis akrual. Pengumpulan data dengan melakukan interview, membuat field notes, serta dokumentasi. Hasil penelitian menunjukkan Kementerian Keuangan berhasil mempertahankan opini WTP (Wajar Tanpa Pengecualian), namun masih perlu tahapan merealisasikan sepenuhnya kepatuhan terhadap Standar Akuntansi Pemerintah. Masih ada kendala pada teknis akuntansi, permasalahan asset, pemahaman yang lebih kompleks, koordinasi sumber daya manusia, permasalahan aplikasi yang belum sepenuhnya akrualisasi, penerapan pengendalian intern, dan penambahan ataupun perubahan kebijakan akuntansi unuk menentukan titik akrualisasi beberapa peristiwa akuntansi yang memerlukan perlakuan khusus. Peneliti menemukan tambahan teori yaitu, teori Perubahan Pasca Kondisi Implementasi Basis Akrual dan Teori Peran UAPA yang relevan membantu mengkaji makna lebih dalam penelitian ini. UAPA (Unit Akuntansi Pengguna Anggaran) Kementerian Keuangan mempunyai peranan penting ibarat berperan sebagai Perinci Standar Akuntansi Pemerintah, Konsultan unit–unit Akuntansi, Katalisator Proses Bisnis, dan Lokomotif Unit-Unit Akuntansi. JEL Classificaton : H83, G02

Pasca Kondisi Implementasi Akuntansi Berbasis Akrual Pada Penyusunan Laporan Keuangan Kementerian Keuangan: Studi Etnometodologi

ABSTRACT This research is qualitative research with etno-methodology approach, whereas researcher seeking the deeper meaning behind the accountancy numerals. The aim of this research is to recite the condition after accountancy accrual basis implementation in finansial record compiling at the finance ministry. Decision of Government Regulation No.71 2010 regarding Government entities to adapt and to face the challenging accountancy accrual basis implementation. Data collection was conducted with interview, filed notes, and documentation. The result of this research financial report compiling at the finance ministry. The result of this research indicated that finance ministry success to defend the unqualified opinion WTP (unqualified opinion) however, still needed stage in implementation fully to obey the government accountancy standard. There are constraint yet in accountancy technical, asset problems, in complexity understanding, human resources coordination, application problems unfully accrual basis, internal control implementation, and increment or the change of accountancy policy to decide accrual point in several the addition of theory namely Theory of Change and the Theory of Role. Theory of Change and the Theory of Role UAPA is relevant to recite the deeper meaning in this research. UAPA (accounting units of budget users) in financial ministry has an important role, as Detailer Government Accountancy Standard, Consultant Accountancy Units, Business Process Catalyst, and Locomotive Accountancy Units. ABSTRAK Penelitian ini penelitian kualitatif dengan pendekatan etnometodologi, dimana peneliti mencari kedalaman makna dibalik angka-angka akuntansi. Tujuan penelitian ini untuk mengkaji Pasca Kondisi Implementasi Akuntansi Berbasis Akrual Pada Penyusunan Laporan Keuangan di Kementerian Keuangan. Penetapan Peraturan Pemerintah Nomor 71 tahun 2010 tentang Standar Akuntansi Pemerintah membawa konsekuensi bagi Entitas Pemerintah untuk menyesuaikan tantangan implementasi akuntansi berbasis akrual. Pengumpulan data dengan melakukan interview, membuat field notes, serta dokumentasi. Hasil penelitian menunjukkan Kementerian Keuangan berhasil mempertahankan opini WTP (Wajar Tanpa Pengecualian), namun masih perlu tahapan merealisasikan sepenuhnya kepatuhan terhadap Standar Akuntansi Pemerintah. Masih ada kendala pada teknis akuntansi, permasalahan asset, pemahaman yang lebih kompleks, koordinasi sumber daya manusia, permasalahan aplikasi yang belum sepenuhnya akrualisasi, penerapan pengendalian intern, dan penambahan ataupun perubahan kebijakan akuntansi unuk menentukan titik akrualisasi beberapa peristiwa akuntansi yang memerlukan perlakuan khusus. Peneliti menemukan tambahan teori yaitu, teori Perubahan Pasca Kondisi Implementasi Basis Akrual dan Teori Peran UAPA yang relevan membantu mengkaji makna lebih dalam penelitian ini. UAPA (Unit Akuntansi Pengguna Anggaran) Kementerian Keuangan mempunyai peranan penting ibarat berperan sebagai Perinci Standar Akuntansi Pemerintah, Konsultan unit–unit Akuntansi, Katalisator Proses Bisnis, dan Lokomotif Unit-Unit Akuntansi. JEL Classificaton : H83, G02

EVALUASI ATAS PENGENDALIAN INTERN PENATAUSAHAAN BARANG MILIK NEGARA BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN (STUDI KASUS PADA INSPEKTORAT JENDERAL DEPDIKNAS)

Changes in the new paradigm for the management of State-Owned Property along with the issuance of several new regulations governing the management of State-Owned Property issues, has risen a new optimism in the arrangement and management of State-Owned Property that was more orderly, accountable, and transparent. As the Accounting Unit for the Property User (UAKPB), the Inspectorate General of the Ministry of National Education has the responsibility to administer State Property under its control. This study aims to provide a brief overview how the administration of State-Owned Property at the Office of the Inspectorate General of the Ministry of National Education. This study uses descriptive analysis methodology with data collection techniques through literature studies and field research. The results of the study indicate that administration of State-Owned Property at the Office of the Inspectorate General of the Ministry of National Education has not been running well and has not been in accordance with the applicable laws and regulations. Suggestions that can be given are that the Office of the Inspectorate General of the Ministry of National Education establishes the organizational structure of agency accounting units, as well as improving internal control and competency of human resources in order to organize administration of State-Owned Property in a transparent and accountable manner in accordance with existing laws.

"Commentatio tertia, nummaria" by Johann Peter Titius. A Contribution to the Knowledge of Ancient Greek and Roman Coins in the 17th-century Gdańsk Academic Gymnasium

Johann Peter Titz (Lat. Titius, 1619-1689), a professor of rhetoric at the Gdańsk Academic Gymnasium is known as an author of speeches, poems, rhetorical and historical writings. However, in 1676 he published an important (though less known) work on numismatics: Commentatio tertia, nummaria, de pecunia vetere ac nova, abaco tabulisque exhibita (Third, Monetary Commentary, on Old and New Money, Presented on a Plate and in Tables) as a signifcant part (320 pages) of a collection of treatises of more than 1,000 pages entitled Manuductio ad excerpendum. The aim of the paper is to present the content of the Commentatio tertia, nummaria and its ancient and early modern sources. The overall approach to the Titius’ study shows its practical nature (almost a third of the entire argument is devoted to attempts to reconcile the values of various ancient denominations and accounting units with contemporary coins) which seems to suggest that it might have been used by students viewing the coin collection in the Gdańsk library. A more thorough examination of the Commentatio alongside an analysis of the accounts of the seventeenth-century Gdańsk writer’s numismatic collection may contribute to determining to what extent numismatics were a permanent feature in the gymnasium curriculum in Gdańsk in the latter seventeenth century, and to what extent the youth (juventus) of the Academic Gymnasium, to whom Titius was addressing his work, really wanted to and could identify ancient Greek, Roman and Jewish coins.

New Three-Generation Families in Rural China (中国农村新“三代家庭”研究)

With the migration and urbanization of China’s rural population, married members of the Post-1980 and Post-1990 generation, together with their parents, have formed a new type of three-generation family which in some respects is similar to the earlier three-generation families but quite different in substance. In the new three-generation families, even though the offspring and the parents constitute separate accounting units, they have not undergone formal household division. The parents have come to be incorporated into their offspring’s families, forming a new three-generation family with each of their offspring. The structure of the new three-generation families allows the offspring to cope with the pressures from village competition, labor migration, and urbanization by fully using the resources and labor power of the parents, thereby driving the development of these new peasant families. Such families have in fact overemphasized instrumentalist rationality, resulting in the overuse and exploitation of middle-aged labor. The elderly who are unable to work are excluded from the household and their living space has been narrowed. The formation of these new families runs counter to the expectation that rural families will become entirely nuclear families after China’s industrialization, showing that rural family formation has a distinctive cultural basis. 伴随着农村人口流动和农民城市化，婚后的“八零后”、“九零后”农民与父代组成了类似三代直系家庭但却有实质差别的新“三代家庭”。在该类家庭中，父代与子代、子代家庭之间的会计单位是相互独立的，但是子代与父代在形式上又没有明确分家，这就使得父代被分别纳入到子代家庭，成为子代家庭的成员，从而分别与子代家庭构成三代直系家庭。新“三代家庭”结构有利于子代对父代资源和劳动力的充分调配，以应对村庄竞争、人口流动和城市化所带来的问题和压力，推动农民家庭发展。新“三代家庭”过于强调家庭关系的工具理性，从而使得农村中年人的劳动力被过度使用和剥削。没有劳动能力的老年人不被纳入进新“三代家庭”，他们的生存空间被挤压。新“三代家庭”的出现有力地驳斥了中国工业化后农民家庭将彻底核心化的论断，说明农村家庭的延续和变化皆有其独特的文化基础。