scholarly journals Analysis of the 5S method in production enterprise - case study

2018 ◽  
Vol 183 ◽  
pp. 01016 ◽  
Author(s):  
Katarzyna Łyp-Wrońska ◽  
Bartłomiej Tyczyński
Keyword(s):  
Research Methods ◽  
Internal Audit ◽  
The State ◽  
Lean Management ◽  
Opinion Survey ◽  
External Audit ◽  
Subsequent Research ◽  
Survey Participation ◽  
Employee Opinion Survey

One of the most popular system in production enterprise is Lean Management. 5S is a method which introduces workflows allowing to increase the efficiency. The aim of the research is to analyze the use of the 5S method on the example of a selected company. The scope of work covered the years 2013-2017. Research methods are: analysis of enterprise data, employee opinion survey, participation in audits. One of the ways to maintain a proper level of order and cleanliness according to the 5S method in the factory is to confirm compliance by conducting an audit. Inspections are carried out on two levels. One of them is an internal audit, which is carried out by a foreman who works at a given hall. The second level is an external audit, which is carried out by employees of other halls. Teams with the best results are rewarded with incentive bonuses. The first audit in 2013 at the enterprise showed that the state of order is unsatisfactory. Therefore, corrective actions have been developed and implemented. Analyzing the data in subsequent research periods - up to 2017, it can be stated that due to the introduced changes, the results of all audits, increased.

scholarly journals Protecting the organization against risk and the role of financial audit on the example of the internal audit

2016 ◽  
Vol 7 (3) ◽  
pp. 485 ◽  
Author(s):  
Sylwia Bożek ◽  
Izabela Emerling
Keyword(s):  
Risk Factors ◽  
Research Methods ◽  
Conceptual Analysis ◽  
Applied Research ◽  
Internal Audit ◽  
Financial Audit ◽  
Economic Reality ◽  
Effectiveness And Efficiency

In the contemporary economic reality and organization’s activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to present theoretical and practical (on the basis of the examined example) aspects concerning the (internal) financial audit in the organization within the context of its assessment of the exposure to risk. The applied research methods are based on the method of conceptual analysis of the literature on the examined field, as well as on the case study of the auditing task. The results of the performed analyses and examinations allow to state that the financial audit constitutes an effective tool for protecting the organization against internal, as well as external risks.

scholarly journals Investigation Factors Affecting the Effectiveness of Internal Auditors in the Company: Case Study Iran

2016 ◽  
Vol 8 (2) ◽  
pp. 224 ◽  
Author(s):  
Tabandeh Salehi
Keyword(s):  
Multivariate Regression ◽  
Internal Audit ◽  
Multivariate Regression Model ◽  
External Audit ◽  
Factors Affecting ◽  
Internal Auditors ◽  
External Auditors ◽  
Main Determinants ◽  
Audit Effectiveness

<p>There are relatively fewer number of studies focused on internal audit effectiveness, than the number of studies on the effectiveness of external audit. Our focus in this paper is mainly on determinants of internal audit effectiveness. For this purpose we developed and tested five hypotheses using an investigation approach. We gathered our data using a questionnaire, filled out by 355 internal audit manager and 272 other internal audit staff.</p><p>Our multivariate regression model estimates the relationships between the effectiveness of internal audit department and its five main determinants: competency of internal audit staff, size of internal audit department, communications between internal auditors and external auditors, management’s support for internal audit department, and independent (outsourced) internal audit.</p><p>Our results show that internal audit effectiveness has stronger relationships with management’s support for hiring and experienced educated staff, providing the internal audit department with sufficient resources, and the size of internal audit department.</p>

THE IMPLEMENTATION OF MYORGANIC: A CASE STUDY OF KOPERASI ABSB

2018 ◽  
Vol 13 (Number 2) ◽  
pp. 78-87
Author(s):  
Sabariyah Hoyaeli ◽  
Zakirah Othman ◽  
Iswandi Anas ◽  
Shafini M. Shafie
Keyword(s):  
Qualitative Method ◽  
Daily Routine ◽  
Staple Food ◽  
Farming Practices ◽  
Organic Farms ◽  
External Audit ◽  
Agriculture Industry ◽  
The Government ◽  
Organic Standards

Rice is a staple food and daily routine for Malaysians. Currently, the increasing population in Malaysia has led to the need to increase rice production with more quality. Therefore,the government established a scheme with national organic standards, MS 1259: 2015 which is myOrganic certification to recognize organic farms. Koperasi ABSB is the first rice farm that obtained this certification. Thus, the aims of this study are to explore the implementation of myOrganic in Koperasi ABSB and the barriers faced by this cooperative to implementing myOrganic certification. Qualitative method is used in this case study through interviews and observation. The finding showed that the implementation of myOrganic is as follows, by register myGAP, register myOrganic, Department of Agricultural Malaysia (DOA) will send a supervisor, prepare nine files or records, perform internal and external audit, and renew myOrganic. This study is expected to increase awareness of organic farming practices and promote the implementation of myOrganic in agriculture industry especially for the new farmer who wants to register and obtain myOrganic certification.

Metodologi Pengeluaran Fatwa di Jawatankuasa Fatwa Negeri Johor

2018 ◽  
Vol 13 (1) ◽  
pp. 70-88
Author(s):  
Mohd Faez Mohd Shah ◽  
Norhidayah Pauzi
Keyword(s):  
Literature Review ◽  
Research Methods ◽  
Research Methodology ◽  
Research Method ◽  
Islamic Law ◽  
Field Research ◽  
The State ◽  
Original Source ◽  
Interview Methods ◽  
The Right

In the discipline of Islamic law research, strong proofing and clear Istinbat method are key pillars in the construction of Islamic law based on the application of the science of usul al-fiqh and maqasid al-shari'ah. However, what happens at the state of Johor’s fatwa institution is the opposite. The fatwa research methods applied by the Fatwa Committee of Johor in resolving current fatwa issues is not based on the right and true discipline of Islamic law research. In fact, current inputs related to fatwa issues are not explicitly stated in the method of determining the law either in the form of reality or scientifically verified. Therefore, this paper will discuss the fatwa procedures undertaken by the Fatwa Committee of Johor based on the methods applied in resolving current issues. The research methodology adopted is library and interview methods. This study shows that fatwa management and production in the state of Johor is placed under the jurisdiction of the Mufti of Johor’s Department. The methods adopted by the Fatwa Committee of Johor covers two methods, namely: internal research methods including literature review through the application of original source and proofs based on syarak. Second: field research method that includes an external review or going to the location of study such as conducting observation, questionnaires and interviews including referrals to specialists of different fields. Maslahah and mafsdah consideration are also implemented by the Fatwa Committee in every fatwa decision based on the standard that meets the interests of maqasid al-shari'ah. Keywords: Metode, fatwa, istinbat, usul al-fiqh, maqasid al-shari’ah ABSTRAK Dalam disiplin penyelidikan hukum Islam, kekuatan pendalilan dan kaedah istinbat yang jelas merupakan tunggak utama dalam pembinaan hukum Islam berasaskan kepada aplikasi ilmu usul al-fiqh dan maqasid al-shari’ah. Namun begitu, apa yang berlaku di institusi fatwa negeri Johor adalah sebaliknya. Kaedah penyelidikan fatwa yang diaplikasi oleh Jawatankuasa Fatwa Negeri Johor dalam menyelesaikan isu fatwa semasa tidak berasaskan kepada disiplin penyelidikan hukum Islam yang tepat dan sebenar. Malahan input-input semasa yang berkaitan dengan isu fatwa juga tidak dinyatakan secara jelas dalam kaedah penentuan hukum sama ada dalam bentuk realiti yang berlaku atau pembuktian secara saintifik. Justeru, kertas kerja ini akan membincangkan prosedur fatwa Jawatankuasa Fatwa Negeri Johor berdasarkan metode-metode yang diaplikasi dalam menyelesaikan isu-isu yang bersifat semasa. Metodologi kajian yang digunakan dalam kajian ini adalah melalui metode perpustakaan dan metode lapangan. Hasil kajian menunjukkan bahawa pengurusan dan pengeluaran fatwa di negeri Johor hanya terletak di bawah bidang kuasa Jabatan Mufti Johor. Metode fatwa yang diamalkan oleh Jawatankuasa Fatwa Negeri Johor merangkumi dua metode iaitu pertama, kaedah penyelidikan dalaman yang merangkumi kajian kepustakaan menerusi pengaplikasian dari sumber asas dan dalil-dalil syarak. Kedua, kaedah penyelidikan lapangan yang meliputi kajian luaran atau turun ke lokasi kajian seperti observasi, soal selidik dan temubual dan rujukan kepada pakar dalam bidang yang berlainan. Pertimbangan maslahah dan mafsdah juga dimplementasikan oleh Jawatankuasa Fatwa dalam setiap keputusan fatwanya berasaskan standard yang menepati kepentingan maqasid al-shari’ah. Kata kunci: Metode, fatwa, istinbat, usul al-fiqh, maqasid al-shari’ah

Varied Responses to Human-Induced Seismicity in the City of Azle, Texas

2019 ◽  
Vol 3 (1) ◽  
pp. 1-8
Author(s):  
Sarmistha R. Majumdar
Keyword(s):  
State Government ◽  
Induced Seismicity ◽  
Oil And Gas ◽  
The United States ◽  
The State ◽  
Prior History ◽  
Small Community ◽  
Regulatory Policies ◽  
The Status

Fracking has helped to usher in an era of energy abundance in the United States. This advanced drilling procedure has helped the nation to attain the status of the largest producer of crude oil and natural gas in the world, but some of its negative externalities, such as human-induced seismicity, can no longer be ignored. The occurrence of earthquakes in communities located at proximity to disposal wells with no prior history of seismicity has shocked residents and have caused damages to properties. It has evoked individuals’ resentment against the practice of injection of fracking’s wastewater under pressure into underground disposal wells. Though the oil and gas companies have denied the existence of a link between such a practice and earthquakes and the local and state governments have delayed their responses to the unforeseen seismic events, the issue has gained in prominence among researchers, affected community residents, and the media. This case study has offered a glimpse into the varied responses of stakeholders to human-induced seismicity in a small city in the state of Texas. It is evident from this case study that although individuals’ complaints and protests from a small community may not be successful in bringing about statewide changes in regulatory policies on disposal of fracking’s wastewater, they can add to the public pressure on the state government to do something to address the problem in a state that supports fracking.

Islamic and Jewish Religious Feminists Tackle Islamic and Jewish Oral Law: Maintenance and Rebellion of Wives

2017 ◽  
Vol 11 (1) ◽  
pp. 35-63
Author(s):  
Ruth Roded
Keyword(s):  
State Policy ◽  
Political System ◽  
Daily Life ◽  
The State ◽  
The Political ◽  
Jewish Law ◽  
Modern Times ◽  
Parallel Case ◽  
First Time

Beginning in the early 1970s, Jewish and Muslim feminists, tackled “oral law”—Mishna and Talmud, in Judaism, and the parallel Hadith and Fiqh in Islam, and several analogous methodologies were devised. A parallel case study of maintenance and rebellion of wives —mezonoteha, moredet al ba?ala; nafaqa al-mar?a and nush?z—in classical Jewish and Islamic oral law demonstrates similarities in content and discourse. Differences between the two, however, were found in the application of oral law to daily life, as reflected in “responsa”—piskei halacha and fatwas. In modern times, as the state became more involved in regulating maintenance and disobedience, and Jewish law was backed for the first time in history by a state, state policy and implementation were influenced by the political system and socioeconomic circumstances of the country. Despite their similar origin in oral law, maintenance and rebellion have divergent relevance to modern Jews and Muslims.

The application of E-commerce among small medium enterprises : a case study in Kelantan

2007 ◽  
Vol 4 (2) ◽  
pp. 45
Author(s):  
Norudin Mansor ◽  
Che Ismail Long ◽  
Ahmad Ismail Mohd. Annuar
Keyword(s):  
Competitive Advantage ◽  
General Assumption ◽  
The State ◽  
Business Community ◽  
Research Project ◽  
Business Decision ◽  
Small Medium Enterprises ◽  
Medium Enterprises

The research project was conducted to investigate the understanding of E-commerce Application among the SMEs in the state of Kelantan. Focusing on the population of registered members of Dewan Perniagaan Melayu Malaysia, Kelantan, a total of302 respondents were selected to participate in our study. Moving in line with the general assumption of world business community it is agreed that e-commerce application is highly relevant for the survival and meeting the challenges of borderless economy. At the same time, the process of acquiring knowledge and understanding the environment, coping with changes, and speeding up the business decision, able to further enhance the competitive advantage of the SMEs. Using the established model, our investigation focused on 5 identifiable variables to demonstrate its usefulness towards motivating SMEs to adopt e-commerce. Our analysis indicated that all the selected variables were significant towards enhancing the application of e-commerce and thus maintaining competitive advantage in the industry.

Analysis of geodetic and legal documentation in the process of expropriation for roads. Krakow case study

2013 ◽  
Vol 62 (1) ◽  
pp. 67-84
Author(s):  
Anna Trembecka
Keyword(s):  
Local Government ◽  
Legal Status ◽  
The State ◽  
Property Value ◽  
Real Property ◽  
Construction Design ◽  
Special Rules ◽  
The City

Abstract Amendment to the Act on special rules of preparation and implementation of investment in public roads resulted in an accelerated mode of acquisition of land for the development of roads. The decision to authorize the execution of road investment issued on its basis has several effects, i.e. determines the location of a road, approves surveying division, approves construction design and also results in acquisition of a real property by virtue of law by the State Treasury or local government unit, among others. The conducted study revealed that over 3 years, in this mode, the city of Krakow has acquired 31 hectares of land intended for the implementation of road investments. Compensation is determined in separate proceedings based on an appraisal study estimating property value, often at a distant time after the loss of land by the owner. One reason for the lengthy compensation proceedings is challenging the proposed amount of compensation, unregulated legal status of the property as well as imprecise legislation. It is important to properly develop geodetic and legal documentation which accompanies the application for issuance of the decision and is also used in compensation proceedings.

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