Application Of Standards Research Articles

The impact of internal audit system on performance: evidence from emerging markets

This paper examines the impact of internal audit (IA) practices on the performance of commercial banks. Six factors were investigated, including the application of international IA standards, the independence and objectivity of the IA, the quality and professionalism of IA members, gender diversity within the IA department, the size and frequency of meetings, and management support for IA. Using questionnaires, data were collected from 34 commercial banks in five Arab countries: Saudi Arabia, Yemen, Sudan, Somalia, and Djibouti. Structural equation modeling (SEM) was performed using SmartPLS 3.3.3. The results demonstrate the significant and direct influence of the examined factors on the performance of commercial banks, except for the professional competence of internal auditors. Additionally, the study reveals that the performance of internal auditors, as a mediating variable, does not significantly affect the relationship between the internal audit system (IAS) and bank performance. This paper makes a significant contribution to the field of auditing as it is the first study to examine IA in Arab countries using multiple factors. The findings of this study can be utilized by regulators, such as the Institute of Internal Auditors (IIA), bank owners and managers, government agencies, and central banks.

Upgrading of Quality Control for Herbal Medicine Use in South Korea by Introducing an Accreditation System: a brief report.

This study aimed to present a government-led accreditation system for upgrading the quality control of herbal medicine by introducing the process and evaluation standard of external herbal dispensaries (EHDs) of traditional Korean medicine (TKM) clinics in South Korea 2018 to refer to other countries where herbal medicine were used similarly in Korea. We organized an EHD accreditation committee for the establishment of an accreditation system. The committee consisted of 9 experts an official of the Ministry of Health and Welfare (MoHW), a professor expert of TKM, a good manufacturing practice expert, a hazard analysis and critical control point expert, and an accreditation system expert. After 3 meetings, a draft of the evaluation standard and evaluation system was established in 2017. Based on the draft, a pilot test was conducted to determine the applicability of the evaluation standards in 2017. Two additional meeting was held to confirm the accreditation standards and was finalized in 2018. The evaluation standard for EHDs was developed. In the case of herbal medicine EHDs, the evaluation standard consisted of 9 evaluation categories, 25 evaluation parts, and 81 evaluation items were developed. The results of the evaluation of the pilot tests are as follows, and the results show that there is a deviation between the EHDs. As a world's first, Korea MoHW successfully launched the accreditation system for upgrading the quality control system of herbal medicine not approved by Korea's Ministry of Food and Drug Safety in 2018. Our report hope to provide a good reference to other countries where having similar herbal medicine system in South Korea hoping to make better quality control of herbal medicines.

ANALYSIS OF DATA JOURNALISM IMPLEMENTATION: CHALLENGES AND OPPORTUNITIES IN MODERN MEDIA

Data journalism has transformed the way media reports news, shifting from reliance on sources' opinions to a data-driven approach. In today's information era, this method is essential for enlightening the public. Technological advancements have made it easier for journalists to implement data journalism, but they also present challenges, such as limited access to data and a lack of analytical skills among journalists. This research analyzes the application of data journalism in various media organizations, identifying challenges and uncovering opportunities. The methods used include interviews with journalists, academics, and ethics experts. The findings indicate significant challenges, but also opportunities to enhance news quality, public trust, and reader engagement. The research recommends the need for intensive training in data analysis and the application of strict ethical standards. Thus, data journalism can be an effective tool in addressing challenges in the digital era and contributing positively to media development.

Problems in the application of Russian accounting standards

The article analyzes the problems of applying Russian accounting standards, among the main ones — the discrepancy with international financial reporting standards, identifies common problems of applying Russian and international standards, consisting in the pathology of the genesis and development of Russian standards, due to the heredity of pathologies of international financial reporting standards.

Research on the Regulatory Path of Generative Artificial Intelligence in Judicial Decision-Making

With the rapid development of generative Artificial Intelligence (AI) technology, its potential applications in the field of judicial decision-making are becoming increasingly apparent. This paper explores the current state of generative AI in judicial rulings, highlighting its advantages and challenges, and analyzes the corresponding regulatory needs. By constructing a theoretical framework, the paper proposes regulatory paths suitable for this field, including the establishment of a legal framework, the design of regulatory mechanisms, and the promotion of social participation. Through the study of relevant domestic and international cases, this paper aims to provide theoretical support and practical guidance for the standardized application of generative AI, thereby promoting its safe and efficient development in the judicial domain.

Optimal directed acyclic graph federated learning model for energy-efficient IoT communication networks

Federated learning (FL) stimulates distributed on-device computation systems to process an optimum technique efficiency by communicating local process upgrades and global method distribution from aggregation averaging procedure. On-device FL is a standard application in wireless environments, with several mobile devices participating as nodes in the FL network. Managing extensive multi-dimensional process upgrades and resource-constrained computations in large-scale heterogeneous IoT cellular networks can be challenging. This article introduces a Lifetime Maximization using Optimal Directed Acyclic Graph Federated Learning in IoT Communication Networks (LM-ODAGFL) technique. The proposed LM-ODAGFL technique utilizes FL and metaheuristic optimization algorithms for energy-effective IoT networks. The Direct Acyclic Graph (DAG) model addresses device asynchrony in FL while minimizing additional resource usage. The Archimedes Optimization Algorithm (AOA) is designed to optimize the DAG model by reducing both user energy consumption and the training loss of the FL model. The performance validation of the LM-ODAGFL technique is performed by utilizing a series of experimentations. The obtained results of the LM-ODAGFL model demonstrate superior performance by consuming significantly less energy than SDAGFL and ESDAGFL, with values ranging from 0.373 to 0.485 kJ per round on the FMNIST-Clustered dataset and 16.27 to 20.34 kJ per round on the Poets dataset, compared to 0.000 to 1.442 kJ and 0.00 to 63.89 kJ respectively.

Identification of the Application of Midwifery Care Documentation by Midwives in RSUD Pulang Pisau

Midwifery documentation is important because it serves as legal evidence in health care, helping to enforce accountability and liability related to patient care. It also serves as a source of information about the patient's health status and an instrument of protection for patients and midwives. The use of standardized documentation methods such as SOAP has significant benefits in organizing midwives' thought processes, but there are still midwives who have not adopted it. Further efforts are needed to improve understanding and application of documentation standards in midwifery practice. Identifying Integrated Patient Progress Notes by Midwives at Pulang Pisau Regional Hospital in 2023. This study used a descriptive method that describes integrated patient development records by midwives at Pulang Pisau Regional Hospital. The samples in this study were 45 midwives who were in the delivery room, postpartum room and obstetric clinic room. Based on research from 45 midwives, the majority were 21-40 years old, 14 midwives (31.1%) had DIV Midwifery and S1 Midwifery education, 32 midwives (71.1%) had a working period of 6-10 years. 27 respondents (60%) of the completeness of integrated patient progress notes by midwives in the delivery room, postpartum room and obstetric clinic room of Pulang Pisau Hospital were incomplete, and as many as 18 respondents (40%) with complete progress notes. The majority of integrated patient progress notes made by midwives in the labor and delivery room, postpartum room, and obstetric clinic room of Pulang Pisau Regional Hospital were incomplete, with only a small proportion being complete. This suggests the need for improvement in the documentation process and integration of patient progress notes by midwives at RSUD Pulang Pisau.

A Proposed Model to Measure the Impairment Value of Fixed Assets with the Need for Tax Recognition

International accounting standards require, in particular the impairment of (36) asset value standard No (31), re- evaluation of assets to display the value of fair value as the replacement value at the end of the period or fiscal year of the disclosure of assets, real value, the represent philosophy of accounting to relevant of different models to call the fair values, especially in case of using methodology - based pricing capital asset model. The researcher presented a model for measuring the impairment of the book value of assets form, which contributes to the measurement of accuracy of the fixed measurement of accounting income and taxable income help guide the preparation of financial statements in the presentation of fixed assets as fast as they converge with the fact that revenue and economic benefits of the asset in the financial period is ending. Because the accounting incases always different on taxable income for the application of the income tax act, although the act, to impose tax in net profit, which present the income statement prepared in accordance with the Egyptian accounting standards, but on grounds of maintaining the public revenues of ministerial decisions were issued contrary to that application and became the standard (31) can’t be applied when determining the tax base. Which led to a loss in its submission for income tax, which is a clear challenge, there is no application of some financial standards, which is what the researcher tried to show. He presented it to determine the tax impact of not applying the standard.

Research on the Bankruptcy Standard of Commercial Banks in China

Crisis of commercial banks has been reported frequently, and it is normal for them to fail and quit in the market competition. In order to maintain the national financial order and prevent systemic crisis, it is of great significance to improve the legal system of commercial bank bankruptcy to deal with the problematic commercial banks in a timely manner. Commercial bank insolvency standards as the application of commercial bank insolvency legal system, scientific and reasonable commercial bank insolvency standards is the key to commercial bank insolvency legal system to play a useful role. At present, the bankruptcy of commercial banks in China applies the general corporate bankruptcy standard. Based on the special characteristics of commercial bank insolvency, the introduction of regulatory standards and the establishment of diversified commercial bank insolvency standard system can be considered.

Nonsubstitutable Consumption Growth Risk

Standard applications of the consumption-based asset pricing model assume that goods and services within the nondurable consumption bundle are substitutes. We estimate substitution elasticities between different consumption bundles and show that households cannot substitute energy consumption by consumption of other nondurables. As a consequence, energy consumption affects the pricing function as a separate factor. Variation in energy consumption betas explains a large part of the premia related to value, investment, and operating profitability. For example, value stocks are typically more energy intensive than growth stocks and thus riskier, because they suffer more from the oil supply shocks that also affect households. This paper was accepted by Lukas Schmid, finance. Funding: C. Schlag gratefully acknowledges research and financial support from the Leibniz Institute for Financial Research SAFE. Supplemental Material: The data files are available at https://doi.org/10.1287/mnsc.2022.01269 .

Machine learning misclassification networks reveal a citation advantage of interdisciplinary publications only in high-impact journals

Given a large enough volume of data and precise, meaningful categories, training a statistical model to solve a classification problem is straightforward and has become a standard application of machine learning (ML). If the categories are not precise, but rather fuzzy, as in the case of scientific disciplines, the systematic failures of ML classification can be informative about properties of the underlying categories. Here we classify a large volume of academic publications using only the abstract as information. From the publications that are classified differently by journal categories and ML categories (i.e., misclassified publications, when using the journal assignment as ground truth) we construct a network among disciplines. Analysis of these misclassifications provides insight in two topics at the core of the science of science: (1) Mapping out the interplay of disciplines. We show that this misclassification network is informative about the interplay of academic disciplines and it is similar to, but distinct from, a citation-based map of science, where nodes are scientific disciplines and an edge indicates a strong co-citation count between publications in these disciplines. (2) Analyzing the success of interdisciplinarity. By evaluating the citation patterns of publications, we show that misclassification can be linked to interdisciplinarity and, furthermore, that misclassified articles have different citation frequencies than correctly classified articles: In the highest 10 percent of journals in each discipline, these misclassified articles are on average cited more frequently, while in the rest of the journals they are cited less frequently.

Individual curved-needle interstitial template created using three-dimensional printing for brachytherapy for distal parauterine tumor recurrence.

Achieving a clinically acceptable dose distribution with commercial vaginal applicators for brachytherapy of recurrent parauterine tumors is challenging. However, the application of three-dimensional (3D) printing technology in brachytherapy has been widely acknowledged and can improve clinical treatment outcomes. This study aimed to introduce an individual curved-needle interstitial template (ICIT) created using 3D printing technology for high-dose-rate (HDR) brachytherapy with interstitial treatment to provide a clinically feasible approach to distal parauterine and vaginal cuff tumors. The entire workflow, including the design, optimization, and application, is presented. Ten patients with pelvic cancer recurrence were examined at our center. The vaginal topography was filled with gauze strips soaked in developer solution, and images were obtained using computed tomography (CT) and magnetic resonance imaging (MRI). Curved needle paths were designed, and ICITs were 3D-printed according to the high-risk clinical target volume (HRCTV) and vaginal filling model. The dose and volume histogram parameters of the HRCTV (V100, V200, D90, and D98) and organs at risk (OARs) (D2cc) were recorded. All patients completed interstitial brachytherapy treatment with the 3D-printed ICIT. One patient experienced vaginal cuff tumor recurrence, and nine patients experienced parametrial tumor recurrence (four on the left and five on the right). We used two to five interstitial needles, and the maximum angle of the curved needle was 40°. No source obstruction events occurred during treatment of these 10 patients. The doses delivered to the targets and OARs of all patients were within the dose limits and based on clinical experience at our center. The ICIT is a treatment option for patients with distal parauterine tumor recurrence. This method addresses the limitations of vaginal intracavitary and standard interstitial applicators. The ICIT has the advantages of biocompatibility, personalization, and magnetic resonance imaging compatibility.

The Significance of Provisional Patent Applications in Protecting Early-Stage Inventions: A Legal and Empirical Analysis

This article critically examines the role of Provisional Patent Applications (PPAs) as strategic tools within the intellectual property framework, particularly highlighting their significance in safeguarding early-stage inventions. By allowing inventors to secure a priority date while still developing their inventions, PPAs provide a time frame when additional funding can be sought and further development can be pursued without losing the claim to the original invention date. This is especially important in industries like information and communication technology and the life sciences, where development timelines are lengthy and investment-intensive. PPAs serve not only as a cost-effective initial step in patent filing but also as a protective mechanism against premature disclosure, safeguarding the novelty of the invention. PPAs do not undergo formal examination and do not result in a granted patent unless followed by a standard patent application. However, they establish a legal placeholder that can be crucial for securing further patent rights. This study explores the legal framework of PPAs across various jurisdictions. The analysis also delves into the specific benefits and strategic considerations associated with drafting and filing PPAs, including their role in facilitating additional research and refinement of the invention. In addition, it presents novel empirical evidence on the growth of PPAs in the United States and their use as priorities in regular USPTO and EPO patent applications. Despite their advantages, PPAs come with limitations, such as the limited time available to convert them into standard patent applications (typically one year) to benefit from their priority date and the precise requirements for subsequent standard patent applications, which this article addresses. Through a detailed exploration of both the theoretical framework and practical applications of PPAs, the article contributes to a deeper understanding of their role in broader patent strategies, advocating for their careful and informed use in the innovation process.

Matters of assuring functional dependability compliance of digital manufacturing

Aim. To propose a methodological approach to ensuring the functional dependability of industrial facilities using SMART documents in the context of import-independent digital processes. Methods. The evolving applicability of the dependability theory and information systems design has defined the methodological provisions for algorithmising the application of SMART standards for minimising functional faults and failures of industrial processes. Digital models of production lines were examined as tools for machine-recognisable representation of standards. The proposed form of regulatory documents is intended to enable the transition from machine-readable data to machine-understandable content. Findings. The application of the proposed methods of content systematisation in the context of manufacturing process standardisation shows that the classification of process data based on standardised characteristics of digital information exchange processes is one of the key methodological provisions ensuring unambiguous interpretation of regulatory requirements. Specialised projects often use individual provisions rather than complete regulatory documents. In this case, in order to ensure machine-understandability of the developed content, it is proposed using special identifiers, e.g., «paragraph», «graphic object», «table cell». The deployment of such identification tools will allow creating a class of SMART standards that collect into a single document the provisions regarding the delivery of intended results in situations when the operating equipment is diverse. Publications created using intelligent processing of SMART documents are considered as containers of structured and unstructured data that take into account the conditions of particular projects. The existing dynamics of the demand for advanced industrial products often determines the admissibility of its industrial production by various companies with the parallel use of unique technologies. The conditions of such an organisation impose their limitations on the comparability of various process requirements, therefore, it is proposed to harmonise the presentation of the results of managerial, design, and process engineering solutions using the term «manufacturing system asset». The introduction of relative result estimates as part of the digital format is an efficient mechanism for ensuring management consistency. In this context, the importance of a uniform regulatory framework as the foundation for such assessments is growing. As one of the ways of minimising faults and failures of industrial equipment, it is proposed to create a situation centre with a decision support system based on the regulatory data with harmonised manufacturing system asset requirements. An experience of Industry 4.0 regulation is described in the review of the ISA digital manufacturing series of standards. It was shown that the deployment of SMART standards improves the stability of interaction between information management systems and the functional dependability of production lines. The introduction of provisions regulating the use of algorithms for the development, editing, and examination of draft regulatory documents into the content machine-understandability facilities is an important factor in ensuring the functional dependability of products. Conclusions. The presented approach is focused on the methodology for developing standards that take into account requirements from various subject areas. In the context of ongoing import substitution in manufacturing, the paper examines the feasibility of minimizing digital process faults and failures caused by the use of regulatory frameworks that are not equivalent to the provisions of international documents and take into account the specificity of Russian industrial systems.

Implementation of Indonesian Flag for Electricity Standards on Non-Conventional Vessel at Palipi Harbor

This research aims to analyze the current level of application of electricity standards on Indonesian-flagged non-convention ships by Gross Tonnage (GT 7-35), identify the obstacles faced in implementing electricity standards on Indonesian-flag non-convention ships by Gross Tonnage (GT 7-35) and how to make efforts in increasing the application of electrical standards on Indonesian-flagged non-convention ships by Gross Tonnage (GT 7-35). The research method used is a qualitative method with data collection techniques involving observation, documentation, and interviews with related parties. The data analysis technique used is qualitative descriptive analysis. The results show that the electrical condition of non-convention ships varies greatly depending on factors such as ship type, ship size, and the level of maintenance performed. The constraints faced in the implementation of electrical standards on Indonesian-flagged non-convention ships by Gross Tonnage (GT 7-35) are limited resources, understanding and awareness, changes in technology and regulations, and lack of routine maintenance and inspections; and collaboration between authorities, ship owners, and ship crews has not been maximized in the implementation of electrical standards, as well as the absence of training programs or resources offered by related parties to improve understanding and skills related to ship electricity.

Dual-Purpose Aptamer-Based Sensors for Real-Time, Multiplexable Monitoring of Metabolites in Cell Culture Media.

The availability of high-frequency, real-time measurements of the concentrations of specific metabolites in cell culture systems will enable a deeper understanding of cellular metabolism and facilitate the application of good laboratory practice standards in cell culture protocols. However, currently available approaches to this end either are constrained to single-time-point and single-parameter measurements or are limited in the range of detectable analytes. Electrochemical aptamer-based (EAB) biosensors have demonstrated utility in real-time monitoring of analytes in vivo in blood and tissues. Here, we characterize a pH-sensing capability of EAB sensors that is independent of the specific target analyte of the aptamer sequence. We applied this dual-purpose EAB to the continuous measurement of pH and phenylalanine in several in vitro cell culture settings. The miniature EAB sensor that we developed exhibits rapid response times, good stability, high repeatability, and biologically relevant sensitivity. We also developed and characterized a leak-free reference electrode that mitigates the potential cytotoxic effects of silver ions released from conventional reference electrodes. Using the resulting dual-purpose sensor, we performed hourly measurements of pH and phenylalanine concentrations in the medium superfusing cultured epithelial tumor cell lines (A549, MDA-MB-23) and a human fibroblast cell line (MRC-5) for periods of up to 72 h. Our scalable technology may be multiplexed for high-throughput monitoring of pH and multiple analytes in support of the broad metabolic qualification of microphysiological systems.

Federating governance, access and infrastructure to support researcher use of synthetic data

Synthetic Data has the potential to improve efficiency of data analysis for researchers. However, there is no standard approach to synthetic data governance, access controls or infrastructure requirements, and researchers may face inconsistencies in how they can access or use synthetic data across trusted research environments. We present a federated solution taken by the Scottish Safe Haven Network to address these barriers to facilitate researcher use of synthetic data. We documented and evaluated existing governance pathways, access controls and infrastructure design for non-synthetic data across the Network, recognising uniformity and establishing equivalence using the 5 Safes framework, ISO27001 standards and the SATRE TRE specification. We also interviewed current and potential researchers using our trusted research environments to identify common use cases for accessing synthetic data. We then mapped researcher requirements against the documented equivalencies, validating with current and prospective users. We identified several use cases: to undertake feasibility studies, to understand dataset structure and format and to write analysis code whilst waiting on the project-specific data to be provided. By mapping the use cases onto existing governance and access processes and infrastructure designs, we were able to agree to a standard application process, access control mechanism, and infrastructure platform across the Network to provide a consistent process for researchers. A federated approach to synthetic data access will improve the speed at which research can be conducted as well as improving the transparency and consistency of data governance and access across organisations, ultimately improving the experience for researchers using TREs.

The Effect of Helfer Skin Tap Technique on Pain Reduction and Hemodynamic Parameters During Tetanus Injection in Pregnant Women

Abstract Aim; The study was aimed at determining the effect of the Helfer skin tap technique on pain reduction and hemodynamic variables in pregnant women during tetanus injection. Method; It was a comparative study with a randomized control group conducted in a Family Health Center between August 2021, and March 2022. The study was conducted with 65 pregnant women who got tetanus vaccine. The tetanus vaccine was administered using the Helfer skin tap techniques to 33 of pregnant women and the standard intramuscular injection (IM) technique to 32 women. Pregnant women’s pain levels were evaluated on the Number Rating Scale after vaccination by the researcher. Similarly, the hemodynamic variables of the pregnant women were examined by the same researcher before and immediately after the vaccine administration. Results; It was determined that there was a statistically significant difference between the Helfer skin tap groups and standard application group in terms of mean pain intensity in the post-intervention (p < .01). The majority of the sample (69.7%) in the Helfer skin tap group perceived mild pain and most of the participants (46.9%) in the standard application group had moderate pain in the post-intervention. Respiratory rates of the pregnant women in the Helfer skin tap group were seen to decrease significantly after the vaccine administration (p < .01), but no change was found in the other hemodynamic variables. Helfer skin tap group heart rates were significantly lower compared with those in the standard group (p < .05), while their saturation levels were significantly higher (p < .01). Conclusion; It was concluded that the Helfer skin tap technique is an effective method to reduce pain during IM tetanus vaccine administration.

Impact Smart Applications To Enhance The Transparency and Accuracy Of Financial Auditing

The research aimed to analyze the impact of employing artificial intelligence and blockchain technologies in enhancing transparency and accuracy in financial audits.WeeThe research sought to understand how these technologies contribute to improving...ActivitiesAuditing by reducing human errors and enhancing confidence in financial statements.throughData was collected usingQuestionnaire from the research sample, and analysisResults through the statistical programSPSS v 26 and AMOS v 26,The most important conclusions of the research were that applicationsSmart provides the ability to quickly analyze large amounts of financial data, which improves the quality of auditing and decision-makingFinance. WowMRecommendations are a necessityStrengthening cooperation between regulatory authorities and banks to ensure the application of international auditing standards in light of the use of modern technology,The research contributes toAnalysis of the role of intelligent applicationsOhIn improving the accuracy and transparency of financial auditing using advanced technologies.whatHussein audits and detection of financial errorsWhich enhancesConfidence in financial reports by reducing errors and increasing accuracy using smart technology.

Analisis Penerapan SAK EMKM Pada UMKM Fantastic Phone Gadget and Computer di Gunung Kidul

This research aimed to analyze the application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Fantastic Phone Gadget and Computer MSMEs in Ngawen District, Gunungkidul Regency, Yogyakarta. This study used a qualitative method with a descriptive approach. Data was collected using observation, documentation, and interview techniques. Data analysis was then carried out using descriptive analysis techniques which began by describing the phenomena experienced by the research subjects, then analyzing using existing theories. The findings showed that Fantastic Phone Gadget and Computer has not prepared financial reports by SAK EMKM; they only prepared income and out cash records. The inhibiting factors for implementing SAK EMKM on Fantastic Phone Gadget and Computer consist of internal and external factors; some of the internal factors that become obstacles are the lack of understanding of accounting by the finance department, the lack of trained human resources, and time constraints. Meanwhile, the external factor is the absence of training or guidance on implementing SAK EMKM from the MSME service.