scholarly journals Auditor’s verification of a management report: implementation of European experience in Ukrainian banks in crisis conditions

2020 ◽  
Vol 3 (1) ◽  
pp. 1-10
Author(s):  
Inna Makarenko ◽  
Serhiy Makarenko
Keyword(s):  
Economic Consequences ◽  
Current Crisis ◽  
Eu Directive ◽  
European Experience ◽  
Banking Institutions ◽  
European Banks ◽  
The Common ◽  
Crisis Conditions ◽  
Management Report

The research is devoted to the analysis of the European and Ukrainian experience of banks’ management report audit assurance, the disclosure of the national features of such assurance using the case study of 75 state-owned banks, banks with private and foreign capital in Ukraine, and the specific features of audit verification of this report in the current crisis conditions. It was discovered that the requirements of national regulatory documents and guidelines for preparing a management report for banking institutions generally comply with the European approaches, particularly with Directive 2014/95/EU, Directive 2013/34/EU, and Directive 2014/56/EU (Legislation of EU, 2013, 2014). However, specific national requirements for the content of the report and the procedure for its audit are duplicated, intersect, and create inaccuracies in the disclosure of non-financial information by banks. Besides, the requirements for the reflection of the information on the management report in the independent auditors’ report of the studied banks of Ukraine are partially met. The common challenges for accounting and audit support for the management report for Ukrainian and European banks are disclosed in terms of the current crisis caused by global health risks and their economic consequences for banks.

scholarly journals Covid-19 and the Search for the Common Good: The Case of Parmon Spa (Italy)

2020 ◽  
Vol 12 (16) ◽  
pp. 6657 ◽  
Author(s):  
Giovanna Centorrino
Keyword(s):  
Common Good ◽  
Large Scale ◽  
Positive Culture ◽  
Good Choice ◽  
Economic Consequences ◽  
Medium Size ◽  
Mortality Burden ◽  
Rapid Spread ◽  
The Common

The Covid-19 pandemic marks an extraordinary global crisis unseen in this last century, with its rapid spread worldwide and associated mortality burden, which is leading to profound economic consequences. In such an unprecedented scenario, most firms were not ready to deal with the resulting significant large-scale perturbations. Challenges for firms in the sector of the production of essential medical devices were among the most urgent. This study aims to investigate the behavior of a medium-size Italian enterprise that during this crisis, by converting part of its production line to the production of masks, undertook a path characterized by an ethics mindset, showing how its potentialities can also be used for the aim of common good. The case study is also presented to demonstrate that leadership ethical values and constant connection to the entrepreneurial ecosystem, maintaining a positive culture therein, have contributed toward a common good choice.

Methodology for Analysis of Schottky Diode Failures

2010 ◽  
Author(s):  
Bhanu P. Sood ◽  
Michael Pecht ◽  
John Miker ◽  
Tom Wanek
Keyword(s):  
Failure Mode ◽  
Schottky Diode ◽  
Failure Modes ◽  
Schottky Diodes ◽  
Failure Mechanisms ◽  
Forward Voltage ◽  
Fast Switching ◽  
Voltage Drops ◽  
The Common

Abstract Schottky diodes are semiconductor switching devices with low forward voltage drops and very fast switching speeds. This paper provides an overview of the common failure modes in Schottky diodes and corresponding failure mechanisms associated with each failure mode. Results of material level evaluation on diodes and packages as well as manufacturing and assembly processes are analyzed to identify a set of possible failure sites with associated failure modes, mechanisms, and causes. A case study is then presented to illustrate the application of a systematic FMMEA methodology to the analysis of a specific failure in a Schottky diode package.

scholarly journals Getting information on suspended sediments in a large river from acoustic backscatter

2018 ◽  
Vol 40 ◽  
pp. 04017
Author(s):  
Adrien Vergne ◽  
Céline Berni ◽  
Jérôme Le Coz
Keyword(s):  
Suspended Sediment Concentration ◽  
Spatial Information ◽  
Suspended Sediments ◽  
Sediment Concentration ◽  
Large River ◽  
Acoustic Backscatter ◽  
Qualitative Information ◽  
Sediment Size ◽  
The Common

There has been a growing interest in the last decade in extracting information on Suspended Sediment Concentration (SSC) from acoustic backscatter in rivers. Quantitative techniques are not yet effective, but acoustic backscatter already provides qualitative information on suspended sediments. In particular, in the common case of a bi-modal sediment size distribution, corrected acoustic backscatter can be used to look for sand particles in suspension and provide spatial information on their distribution throughout a river crosssection. This paper presents a case-study where these techniques have been applied.

scholarly journals Co-Management of Sewage Sludge and Other Organic Wastes: A Scandinavian Case Study

Energies ◽  
2021 ◽  
Vol 14 (12) ◽  
pp. 3411
Author(s):  
Clara Fernando-Foncillas ◽  
Maria M. Estevez ◽  
Hinrich Uellendahl ◽  
Cristiano Varrone
Keyword(s):  
Anaerobic Digestion ◽  
Sewage Sludge ◽  
Resource Recovery ◽  
Organic Wastes ◽  
Industrial Wastes ◽  
Wastewater Management ◽  
Sewage Sludge Management ◽  
The Common ◽  
Green Chemicals

Wastewater and sewage sludge contain organic matter that can be valorized through conversion into energy and/or green chemicals. Moreover, resource recovery from these wastes has become the new focus of wastewater management, to develop more sustainable processes in a circular economy approach. The aim of this review was to analyze current sewage sludge management systems in Scandinavia with respect to resource recovery, in combination with other organic wastes. As anaerobic digestion (AD) was found to be the common sludge treatment approach in Scandinavia, different available organic municipal and industrial wastes were identified and compared, to evaluate the potential for expanding the resource recovery by anaerobic co-digestion. Additionally, a full-scale case study of co-digestion, as strategy for optimization of the anaerobic digestion treatment, was presented for each country, together with advanced biorefinery approaches to wastewater treatment and resource recovery.

scholarly journals A Model for Developing Existing Ports Considering Economic Impact and Network Connectivity

2021 ◽  
Vol 13 (7) ◽  
pp. 3705
Author(s):  
Veterina Nosadila Riaventin ◽  
Sofyan Dwi Cahyo ◽  
Ivan Kristianto Singgih
Keyword(s):  
Network Connectivity ◽  
Economic Consequences ◽  
Real Problem ◽  
Container Transportation ◽  
Container Ports ◽  
Investment Priority ◽  
Time Required ◽  
Transportation Flows ◽  
Port Clusters

This study discusses the problem of determining which container port should be developed within an existing network and when this should be carried out. A case study of Indonesia’s port network is presented, where several new ports are to be improved to ensure smooth interisland transportation flows of goods. The effects of the investment on economic consequences and increased network connectivity are assessed. When improving the ports, we consider that the available budget limits the investment. The network connectivity is evaluated by considering the number of reachable ports from the developed ports or transportation time required from other ports within the same port cluster. Based on our knowledge, our study is the first one that discusses the investment problem in multiple container ports under single management, as well as its effects regarding the increase in container flows. The problem is introduced and three mathematical models are proposed and used to solve a real problem. The results show that different models have different improved aspects of container transportation flows—e.g., a balanced improvement of the whole port network (Model 2) and appropriate investment priority for port clusters (Model 3).

unrechtliche peinliche schmehung oder dem gemeinen nutz nuetzlich?Eine Fallstudie zur Normenkonkurrenz im Schmähschriftprozess des 16. Jahrhunderts

2020 ◽  
Vol 25 (1) ◽  
pp. 135-149
Author(s):  
Jan Siegemund
Keyword(s):  
Early Modern ◽  
Common Good ◽  
Public Places ◽  
Legal Norms ◽  
The Public ◽  
The Common ◽  
The Public Sphere ◽  
The City ◽  
Different Levels

AbstractLibel played an important and extraordinary role in early modern conflict culture. The article discusses their functions and the way they were assessed in court. The case study illustrates argumentative spaces and different levels of normative references in libel trials in 16th century electoral Saxony. In 1569, Andreas Langener – in consequence of a long stagnating private conflict – posted several libels against the nobleman Tham Pflugk in different public places in the city of Dresden. Consequently, he was arrested and charged with ‘libelling’. Depending on the reference to conflicting social and legal norms, he had therefore been either threatened with corporal punishment including his execution, or rewarded with laudations. In this case, the act of libelling could be seen as slander, but also as a service to the community, which Langener had informed about potentially harmful transgression of norms. While the common good was the highest maxim, different and sometimes conflicting legally protected interests had to be discussed. The situational decision depended on whether the articulated charges where true and relevant for the public, on the invective language, and especially on the quality and size of the public sphere reached by the libel.

scholarly journals Mind the Gap: Why the Landscape Planning System in Sardinia Does Not Work

2021 ◽  
Vol 13 (13) ◽  
pp. 7300
Author(s):  
Anna Maria Colavitti ◽  
Alessio Floris ◽  
Sergio Serra
Keyword(s):  
Landscape Planning ◽  
Comparative Method ◽  
Poor Quality ◽  
Planning System ◽  
Local Planning ◽  
The Common ◽  
Regional Landscape ◽  
Landscape Protection

In Italy, after the introduction of the Code of Cultural Heritage and Landscape in 2004, the Regional Landscape Plan (RLP) has acquired a coordination role in the urban planning system, for the implementation of policies for landscape protection and valorisation. The case study of the RLP of Sardinia is a paradigmatic application to the coastal area of the island, which is considered most vulnerable and subject to settlement pressure. The objectives of preservation and valorisation of the territorial resources should be transferred into local planning instruments by adopting strategies aimed at the preservation of the consolidated urban fabric, at the requalification and completion of the existing built-up areas according to the principles of land take limitation and increase in urban quality. The paper investigates the state of implementation and the level of integration of landscape contents in the local plans that have been adapted to the RLP, using a qualitative comparative method. In addition, the results of the plan coherence checks, elaborated by the regional monitoring bodies after the adaptation process, have been analysed to identify the common criticalities and weaknesses. The results highlight the lack of effectiveness of the RLP, after more than a decade since its approval, considering the limited number of adequate local plans and the poor quality of their analytical and regulative contents in terms of landscape protection and valorisation. Conclusions suggest some possible ways to revise the RLP, focusing on the participation of local communities and the development of a new landscape culture.

scholarly journals The influence of common property rights on forest management policy: a case study in Sardinia region, Italy

2012 ◽  
Vol 56 (1) ◽  
pp. 16-26 ◽  
Author(s):  
Alessandro Paletto ◽  
Isabella De Meo ◽  
Fabrizio Ferretti
Keyword(s):  
Forest Management ◽  
Property Rights ◽  
Common Property ◽  
Private Property ◽  
Local Development ◽  
Management Policy ◽  
Private Forests ◽  
The Public ◽  
The Common

Abstract The property rights and the type of ownership (private owners, public domain and commons) are two fundamental concepts in relationship to the local development and to the social and environmental sustainability. Common forests were established in Europe since the Middle Ages, but over the centuries the importance of commons changed in parallel with economic and social changes. In recent decades, the scientific debate focused on the forest management efficiency and sustainability of this type of ownership in comparison to the public and private property. In Italy common forests have a long tradition with substantial differences in the result of historical evolution in various regions. In Sardinia region the private forests are 377.297 ha, the public forests are 201.324 ha, while around 120.000 ha are commons. The respect of the common rights changed in the different historical periods. Today, the common lands are managed directly by municipalities or indirectly through third parties, in both cases the involvement of members of community is very low. The main objective of the paper is to analyse forest management differences in public institutions with and without common property rights. To achieve the objective of the research the forest management preferences of community members and managers were evaluated and compared. The analysis was realized through the use of the principal-agent model and it has been tested in a case study in Sardinia region (Arci-Grighine district). The analysis of the results showed that the categories of actors considered (members of community, municipalities and managers) have a marked productive profile, but municipalities manage forests perceiving a moderate multifunctionality. Moreover, the representatives of the municipalities pay more attention to the interests of the collectivity in comparison to the external managers. They also attribute high importance to environmental and social forest functions.

Marking Religious and Ethnic Boundaries: Cases from the Ancient Golan Heights

2000 ◽  
Vol 69 (3) ◽  
pp. 519-557 ◽  
Author(s):  
Robert C. Gregg
Keyword(s):  
Rhode Island ◽  
Religious Identity ◽  
Urban Areas ◽  
Religious Groups ◽  
Small Communities ◽  
Rural Settings ◽  
The Common ◽  
Late Roman Period ◽  
Common Era

In the aftermath of the 1967 “Six Days' War,” 254 ancient inscribed stones were found in forty-four towns and villages of the Golan Heights—241 in Greek, 12 in Hebrew or Aramaic, and 1 in Latin. These stones, along with numerous architectural fragments, served as the basis of the 1996 book by myself and Dan Urman, Jews, Pagans, and Christians in the Golan Heights—a study of settlement patterns of people of the three religions in this region in the early centuries of the common era.1 The area of the Golan heights, roughly the size of Rhode Island, was in antiquity a place of agriculture and, for the most part, small communities. Though historians of religions in the late Roman period have long been aware of the “quartering” of cities, and of the locations of particular religious groups in this or that section of urban areas, we have had little information concerning the ways in which Hellenes, Jews, and Christians took up residence in relation to each other in those rural settings featuring numerous towns and hamlets— most presumably too small to have “zones” for ethnic and religious groups. The surviving artifacts of a number of the Golan sites gave the opportunity for a case study. Part 1 of this article centers on evidence for the locations and possible interactions of members of these religious groups in the Golan from the third to the seventh centuries and entails a summary of findings in the earlier work, while part 2 takes up several lingering questions about religious identity and ways of “marking” it within Golan countryside communities. Both sections can be placed under a rubric of “boundary drawing and religion.”

Sign in / Sign up

Export Citation Format

Share Document