CITIC Guoan Financial Fraud Case Analysis

With the diversified development of contemporary China ' s economy, the rapid growth of high-quality economy, but fraud occurs frequently, emerge in endlessly. This paper introduces the theoretical knowledge, reviews the case of CITIC Guoan, and expounds the background and fraud situation of the company. Then through the analysis of CITIC Guoan ' s financial fraud cases of A-share listed companies for seven consecutive years, this paper comprehensively summarizes the means of fraud from six aspects, triggering the thinking of business ethics and accounting professional ethics. Finally, from the staff, management and external supervision and management of listed companies to prevent financial fraud recommendations.

Staff of the enterprise: essence and approaches to definition

At the present stage of development of Ukrainian enterprises, one of the most important resources – the staff of the enterprise – is becoming more and more relevant every day. In the context of the intellectualization of the economy, it is reasonable to say that the staff is one of the most dynamically developing components of the enterprise. Currently, there are many related terms to the concept of “staff”, which are often confused with each other, such as “personnel”, ”human resources”, and so on. Therefore, it is advisable to analyze the various approaches to the definition, to explore the difference between these concepts and to identify the essence of ”staff of the enterprise”. Staff is an integral part of any modern enterprise, one of the most important resources that creates a unique value for an individual enterprise due to its own experience and specific qualities obtained in the process of working in a particular enterprise. Staff is a very multifaceted category, which with the development of economic thought develops, both in fact in enterprises, and the very concept is further developed. The study of the essence of the concept of “staff of the enterprise” is quite relevant, especially taking into account the changes that occur with the intellectualization of the economy. There is a large number of published scientific papers devoted to the study of certain aspects of the staff of the enterprise, as well as issues of effective staff management. Great contribution to the study of this topic was made by such domestic and foreign experts as K. Marx, S.G. Strumlin, M.I. Rusinko, O.I. Sudakova, N.V. Filippova, I.M. Boychik, P.A. Maluev, N.V. Fedorova, N.P. Nikolenko, O.V. Krushelnytska, G.T. Zavinovska, et.al.

Pengaruh Manajemen Tenaga Pendidik Terhadap Prestasi Belajar Peserta Didik di SD Harapan Indonesia Kota Bekasi

This research aims to determine and analyze the influence of teaching staff management on learning achievement. The research in this paper uses a quantitative method with an associative approach. The variables related in this study are teaching staff management (X), and learning achievement (Y). The data sources used consist of primary data, namely data obtained directly from research respondents through questionnaires, the samples in this research parents and teachers who were taken randomly totaling 80 people. The test was carried out using SPSS 25. The results obtained from this research indicate that teacher management has a positive and significant effect on student learning achievement at Harapan Indonesia Elementary School in Bekasi City. Based on the results of the partial test (t test) it can be concluded that the teacher management variable has a significant effect on student learning achievement because the value of tcount (25.659) > t table (0.1984) with a significance of 0.000 t table (0.1984) with a significance of 0.066 Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh manajemen staf pengajar terhadap prestasi belajar. Penelitian dalam tulisan ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Variabel yang terkait dalam penelitian ini adalah manajemen staf pengajar (X1), dan prestasi belajar (Y). Sumber data yang digunakan terdiri dari data primer yaitu data yang diperoleh langsung dari responden penelitian melalui kuesioner, sampel dalam penelitian ini adalah orangtua murid dan guru yang diambil secara acak berjumlah 80 orang. Pengujian dilakukan dengan menggunakan SPSS 25. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa manajemen guru berpengaruh positif dan signifikan terhadap prestasi belajar murid di SD Harapan Indonesia di Kota Bekasi. Berdasarkan hasil uji parsial (uji t) dapat disimpulkan bahwa variabel manajemen guru berpengaruh signifikan terhadap prestasi belajar murid karena nilai thitung (25,659) > t tabel (0,1984) dengan signifikansi sebesar 0,000 t tabel (0,1984) dengan signifikansi 0,066

THE WAYS TO IMPROVE THE CORPORATE GOVERNANCE OF BANKS

The ways of improving the systems of corporate governance of banks are outlined. In the context of corporate governance, directions of development in the field of finance and staff management are designated. Mechanisms for improving management processes are suggested. Aspects of the necessary work in the information and communication plan are indicated. The steps are described to improve the efficiency of internal audit in banks, the efficiency of risk management and internal control.

Staff management strategies at power engineering companies

Staff management strategy includes a plan on how to optimize employee performance within a company. Other than being compensated fairly, employees need to feel valued, be given feedback, and provided with growth opportunities. This paper examines human resources management problems and strategies at power engineering companies. As an example, 220 kV power substation has been reviewed in regards of staff managing methods and possible solutions. Certain employee management methods, i.e. employee surveys, ratings, and certification have been suggested in order to reduce the incidence of electrical violations during the operation of substations and increase workplace wellbeing at power engineering companies.

PREREQUISITES FOR THE COACHING TECHNOLOGIES ORIGIN IN THE STAFF MANAGEMENT SYSTEM

Formulation of the problem. The new philosophy of staff management involves the formation of employees’ favorable work perception in the company, encouraging the interaction culture, the use of powerful analytics tools and giving employees the opportunity to control their own careers. Modern organizational coaching technologies help to build the potential of the staff management function, helping to achieve the goals of the organization. The article examines the essence and prerequisites for the emergence of coaching technologies in the staff management system. The history of origin is analyzed. It has been found that the coaching paradigm as a special style of interaction has developed based on the search for advanced approaches in the field of mentoring, business counseling, psychological counseling and even psychotherapy. Options for the coaching application in staff coaching, business coaching and working with staff are considered. It has been found that coaching is a process aimed at achieving goals in various life spheres and activity. It arose at the junction of psychology, management, philosophy, logic and life experience. One of the equivalents of the coaching idea is “joint achievement” or “developmental counseling”. It has been proven that in Ukraine coaching has become the most widespread in the counseling field, and some managers use it as a method of staff management in order to effectively form motivation. It has been found that coaching technology includes the method of Socratic dialogue. Materials and methods. Solving the highlighted aim, a set of methods of scientific research adequate to them were used, theoretical: a comparative analysis of coaching technology in the mainstream development of the modern society; a systematic analysis of prerequisites for the coaching technologies emergence in the staff management system. The main coaching sources are singled out, namely: the method of Socratic dialogue, the psychoanalytic theory of S. Freud, K. Jung; humanistic approach in psychotherapy (K. Rogers, A. Maslow, A. Adler); methods of practicing effective sports coaches (T. Gallwey); D. Goleman’s concept of emotional intelligence (EQ). Results. Modern research in the psychology of leadership confirms that emotional competence is a much more important factor in achieving successful results in working with people than technical knowledge and skills. Understanding emotions, the ability to manage them, the ability to develop high motivation, correctly recognize the emotions of others and competently build relationships with them increases the modern leader effectiveness. In other words, coaching technology becomes a very promising method in the modern staff management system. Conclusions. The essence and preconditions study of the coaching technologies in the staff management system allows to conclude that the sources of coaching are considered Socratic dialogue method, psychoanalytic theory, humanistic approach in psychotherapy, methods of practicing sports coaches, the concept of emotional intelligence (EQ) D. Goleman. Coaching as a type of management focuses on the process of developing the employees’ potential, helps to maximize their personal productivity and the success of the company as a whole.

School Libraries in Spain

The paper will present the results of a field study accomplished during the course 2004- 2005 at Spanish school libraries (2005), where the search main purpose was to gather and analyze data on seven dimensions: its role in the school; installations: equipment and technologies; collection; staff; management and operation; uses and users; evaluations. The study concludes that, since the last report, school libraries have improved in equipments and collection but this improvement does not match with a bigger and better employ. Another aspect to point out is the scarce use of non-printed material and, specially, Internet.

Analisis Tingkat Risiko Bahaya K3 pada Pengelolaan Apartemen Menggunakan Metode Hazard Operability Study (HAZOPS)

Perusahaan pengelolaan apartemen ini beralamat di Jalan Marsekal Suyadarma No. 1 Tangerang adalah salah satu perusahaan yang bergerak dibidang pengelolaan gedung (Property Management) yang mempunyai enam divisi. Setiap divisi mempunyai potensi bahaya sebagai indikasinya adalah terjadi 18 kasus kecelakaan dalam kurun waktu 2014 sampai 2017. Riset ini bertujuan untuk mengidentifikasi potensi bahaya yang menyebabkan kecelakaan kerja. Dalam riset ini upaya untuk pencegahan terjadinya kecelakaan kerja akan dilakukan menggunakan metode Hazard Operability Study (HAZOPS). Hasil dari penelitian ini adalah terdapat 45 potensi bahaya kecelakaan kerja yang ada di enam divisi yaitu divisi Staff management building 31%, Divisi Engineering 18%, Divisi Parking 9%, Divisi Housekeeping 24%, Security 2%, Vendor/Subcon 16%. Divisi yang mempunyai jumlah potensi bahaya terbanyak yaitu divisi Staff management building 31%. Kemudian untuk tingkat risiko Tinggi 33%, tingkat risiko Sedang 51%, tingkat risiko rendah 16%. Jadi potensi bahaya yang tingkat risiko ekstrim tidak ada. Perbaikan dilakukan dengan mengacu ke hirarki pengendalian potensi bahaya: eliminasi, substitusi, rekayasa engineering, pengendalian administratif dan alat pelindung diri (APD).