Current Levels Of Use Research Articles

EVALUATING TECHNOLOGY ADOPTION RELEVANCE IN AUDIT AND NON-AUDIT FIRMS: A COMPARATIVE ANALYSIS

Technology has substantially changed the accounting practice, impacting how financial information is processed, analysed, and reported. AI, RPA, and Big Data Analytics are not used very often, which could be a sign of problems that make them hard to adopt. The rankings for relevance and utilisation could demonstrate how practitioners see things rather than how people actually use them. It is necessary to understand the level of utilisation and relevancy of various types of technologies in accounting practices. The study aims to determine the current utilisation of technology in accounting practices and further outline the relevance of each technology specifically employed in both audit and non-audit firms. The current study is quantitative in nature and approached ten (10) practitioners, which consist of executives, managers, and senior management who are directly responsible for the process of preparing financial statements. The participants were requested to rank the relevance and current level of use of 17 types of technology established by the Malaysian Institute of Accountants (MIA). The findings ranked and assigned weightage to each item of technologies based on three (3) approaches. The most used and relevant technologies among audit and non-audit firms with scores over 90% are Microsoft Applications, Communication Technology, Mobile Applications, Fintech, Application Software, and Online Communication. However, the utilisation and relevancy of emerging technologies like Artificial Intelligence, XBRL, Robotic Process Automation, and Big Data Analytics remain relatively low, falling below 60%. If Weighted Cooke’s Index approach to be applied, blockchain will be assigned the highest weightage among other technologies due to its rarity and significant potential benefit to the profession. The limited number of participants and the exclusive focus on specific professionals within the accounting field might limit the applicability of the findings. Future research should investigate the actual usage of these technologies on a broad scale to validate the results that have been gathered and comprehend the factors that impact the utilisation and importance of technology in the real-world accounting profession.

UTILIZATION OF ICT IN TEACHING MATHEMATICS IN PUBLIC SECONDARY SCHOOLS AT SAN MATEO, ISABELA

This study aimed to assess the current levels of use of Information Communication and technology (ICT) equipment in San Mateo, Isabela to gain a deeper understanding on the effect of ICT in learning mathematics. Descriptive research design was utilized in the conduct of the study to finds out the respondent’s perception of the availability of technological gadgets and its effect in teaching mathematics in public secondary high school in San Mateo, Isabela. Mean and ranking were used to gain understanding on the impact of using modern gadgets to assist teachers in teaching secondary mathematics. The study revealed that most teachers are somewhat familiar with using technological tools or equipment’s due to the fact that majority of the respondents have a mid- range socio economic status. The data from the study also shows that the selected public schools in San Mateo, Isabela have adequate and often used ICT equipment in teaching mathematics and this greatly affects the effectivity of the used of ICT in teaching Mathematics. Hence, the study showed problems in the implementation of ICT in teaching Mathematics, particularly the deficiencies in the number of computers in labs. To improve this study, there should be continuous support in improving Mathematics program in terms of expanded activities. Teachers should provide an environment of discovery to engage the students in Math exploration and promotion of advocacy that supports the utilization of ICT in teaching mathematics like benchmarking and brainstorming, wide dissemination, and implementation on the used of ICT in teaching mathematics.

The relationship between energy and non-energy factors and CO2 emissions in New Zealand.

The use of renewable energy as a fuel source and expansion of forest areas are the best ways for reducing CO2 emissions. This study aims to examine the effects of forest plantation area, renewable energies, real gross domestic product (GDP), and technological innovation on CO2 emissions in 9 regions of New Zealand between 2006 and 2019. For this purpose, it employs a pooled mean group methodology. Investigating the regional impacts of various variables, especially the forest area, on CO2 emissions is the main contribution of this study. The results suggest that planted forest areas can reduce CO2 emissions in the long run, but its impact in the short run is not significant. Non-renewable energy consumption is the major contributor to CO2 emissions in both the short and long run. While technological innovation and renewable energy consumption appear effective in reducing carbon emissions in the short term, they still contribute to increased CO2 emissions in the long term. At the regional level, we found that the forest plantation areas in Manawatu-Whanganui and Gisborne are important regions for reducing CO2 emissions. By taking account of these results, New Zealand should take swift action to properly manage and increase the current level of forest areas and if applicable expand them. It also needs to improve the current level of use of renewable energy to achieve its abatement goals.

ОЦЕНКА ИСПОЛЬЗОВАНИЯ ЭЛЕКТРОННОГО МАРКЕТИНГА В СИРИЙСКИХ ИСЛАМСКИХ БАНКАХ

The development of e-business and digital technologies opens up new opportunities for the promotion of financial products and services, including in the field of Islamic banking. At the same time, for Syrian banks, especially those operating on Shariah principles, the use of electronic marketing tools (electronic advertising, promotion on social networks, mobile banking, etc.) opens up prospects for expanding customer access to financial services. The article discusses the possibilities of using electronic marketing for Islamic banks in Syria. The most effective tools for digital promotion of banking products and services, such as mobile banking, online advertising and SMM, are analyzed. To assess the current state and prospects for the use of digital communication channels, it is advisable to conduct an assessment of the use of electronic marketing in Islamic banks in Syria using a proven methodology developed earlier by the researcher. The data obtained during the study will help bank management make informed management decisions, including in the field of marketing, which will ensure the stability of the banking system in conditions of political uncertainty. It is expected to assess the current level of use of digital marketing channels by Islamic banks in Syria, determine the most effective tools, and analyze factors that promote or hinder the introduction of digital technologies in banking. Based on the data obtained, recommendations will be formulated for the further development of electronic marketing in Islamic banks of the country.

The Role of Information Technology in the Training of Healthcare Professionals

The purpose of the study is to analyse the current level of use of information technology in medical universities, as well as to investigate experience from other countries and consequently to design promising methods for enhancing the role of such technologies in training specialists in the field of medicine. After the study conducted, the following results were obtained, namely theoretical and practical statements on the issue. Thus, in the theoretical component, the concept of information technologies has been revealed and their impact on the efficiency of the learning process, particularly in medical universities, has been determined. In terms of the practical framework, it analyses international experience and identifies the main advantages arising from the use of modern programmes in the course of medical education. When it comes to the practical value of the study, it lies in the fact that it can be used not only by teachers, when designing curricula, but also by students during their studies, to facilitate and even accelerate them to a certain extent.

Mechanisms for stimulating the implementation of projects in the sphere subsurgery waste handling

Background. The generalization of available information on the volumes of mineral resource waste accumulated in Russia and its use presents a relevant research task. In this regard, an analysis of the current level of use of accumulated mineral resource waste, as well as existing approaches to stimulating the involvement of that waste in economic circulation, is required.Aim. To substantiate the introduction of adequate and working mechanisms that would stimulate activities for the implementation of projects in the field of mineral resource waste management.Materials and methods. The present study is based on a systematic analysis of the current Russian regulatory framework in the field of the management of mineral resource waste, relevant scientific publications, as well as the data from the State reports “On the state and protection of the environment of the Russian Federation”.Results. The level of use of the accumulated mineral resource waste, despite its high resource potential, is two times lower than that in economically developed countries. An analysis of the reasons behind the low level of involvement of various types of mineral resource waste in economic circulation is provided. These reasons include the presence of administrative barriers in obtaining the right to use mineral resource waste and the lack of tax benefits and preferences, as well as the absence of mechanisms for obtaining preferential loans for mineral resource users implementing projects for the processing of such waste. The need to improve the current procedure for obtaining the right to use mineral resource waste objects by introducing a relative declarative is indicated. An analysis of the current mechanisms of tax incentives, guarantee, leasing and financial support for companies implementing projects for processing mineral resource waste is carried out. The insufficiency of these mechanisms and the need to provide additional tax benefits and preferences to such entrepreneurs is pointed out, including the introduction of differentiated MET (mineral extraction tax) rates. In addition, the possibility of using “green” financing mechanisms to stimulate the implementation of projects for the processing of man-made deposits, attracting “long” and “cheap” credit resources in the Russian and international debt financing markets, is analysed.Conclusion. Stimulating mechanisms for the implementation of projects in the field of mineral resource waste management are proposed, providing for the introduction of a simplified (declarative) procedure for granting small and medium-sized businesses the right to use mineral resource plots represented by man-made objects without bidding and one-time payments, as well as a differentiated approach to the collection of mineral extraction tax in the development of man-made deposits, and the use of “green” financing approaches to attracting concessional credit resources for the implementation of such projects.

Diffusion of an innovation: growth in video capsule endoscopy in the U.S. Medicare population from 2003 to 2019

BackgroundVideo capsule endoscopy (VCE), approved by the U.S. Food and Drug Administration (FDA) in 2001, represented a disruptive technology that transformed evaluation of the small intestine. Adoption of this technology over time and current use within the U.S. clinical population has not been well described.MethodsTo assess the growth of capsule endoscopy within the U.S. Medicare provider population (absolute growth and on a population-adjusted basis), characterize the providers performing VCE, and describe potential regional differences in use. Medicare summary data from 2003 to 2019 were used to retrospectively analyze capsule endoscopy use in a multiple cross-sectional design. In addition, detailed provider summary files were used from 2012 to 2018 to characterize provider demographics.ResultsVCE use grew rapidly from 2003 to 2008 followed by a plateau from 2008 to 2019. There was significant variation in use of VCE between states, with up to 10-fold variation between states (14.6 to 156.1 per 100,000 enrollees in 2018). During this time, the adjusted VCE use on a population-adjusted basis declined, reflecting saturation of growth.ConclusionsGrowth of VCE use over time follows an S-shaped diffusion of innovation curve demonstrating a successful diffusion of innovation within gastroenterology. The lack of additional growth since 2008 suggests that current levels of use are well matched to overall population need within the constraints of reimbursement. Future studies should examine whether this lack of growth has implications for access and healthcare inequities.

Update to RIFM fragrance ingredient safety assessment, α-irone, CAS registry number 79-69-6

In addition, the total systemic exposure to α-irone (1.1μg/kg/day) is below the TTC (30μg/kg/day; Kroes et al., 2007) for the repeated dose toxicity endpoint of a Cramer Class I material at the current level of use.

COVID-19 Pandemic and Its Effects on the Usage of Information Technologies in the Construction Industry: The Case of Romania

The COVID-19 pandemic has made the world face a whole new reality, and the measures taken for slowing the spread of the disease included social distancing, as well as national, regional, or local lockdowns and restrictions regarding the movement of people. For such an important sector of the Romanian economy as the construction industry, the restrictive measures imposed by the authorities led to postponing, delaying, or stopping the current projects. This paper aims at investigating the main effects of the COVID-19 pandemic on the Romanian construction sector, as well as the role of the digitalization process in mitigating the negative impact on the companies activating in this domain, in the context of the current levels of use of information technologies. The research involved the use of qualitative (exploratory in-depth interviews) and quantitative (online surveys applied to members of the local building sector, such as engineers, architects, contractors, and managers) data collection methods, respectively descriptive statistics for data categorization and interpretation. In general, the Romanian construction sector was only slightly affected, with the most significant negative effects being the delays and cost overrun due to safety and health issues. This paper is one of the first studies to explore and assess the effects of COVID-19 on the Romanian construction industry and the role of digitalization in reducing the pandemic impact. The main findings reveal that the companies in this industry that have a high digitalization degree overpassed in a smoother manner the current pandemic situation.

Features of technology for producing bread and bakery products from frozen semi-finished products

The article provides an in-depth study of one of the most promising areas in modern bakery - the production of bread and bakery products from frozen semi-finished products. The authors highlight the retrospective aspect of the problem, note the peculiarities of the development of this technology in the domestic bakery industry. The article summarizes all known methods of obtaining frozen dough semi-finished products, taking into account the type of product and the manufacturer's capabilities. Frozen semi-finished products are intended for application of the “delayed baking” technology. The authors summarized a huge amount of factual material, scientific recommendations of domestic and foreign scientists and proposed the author's classification of the varieties of the delayed baking technology, indicating the advantages, disadvantages and conditions of use of each variety. The positive effect of low and negative temperatures consists in slowing down or completely stopping the fermentation process in frozen semi-finished products and keeping it for a sufficiently long time, which is described in sufficient detail in an article based on scientific research by technologists of the bakery industry. The article convincingly proves the priority opportunities for the development of the world market of frozen semi-finished products, notes the risks and threats in connection with the pandemic. The authors assessed the current level of use of frozen semi-finished products by domestic bakers. For the Russian food market, baked goods made from frozen dough pieces are still a relatively new product, and in comparison with economically developed countries of the world, their share in the total consumption is rather low. At the same time, the clear advantages of this innovative technology in comparison with the traditional one allow us to expect in the future an annual growth rate of at least 10%.

РАДОНОВЫЕ ВОДЫ БОЛЬШОЙ БЕЛОКУРИХИ: СОВРЕМЕННОЕ ИСПОЛЬЗОВАНИЕ И ПЕРСПЕКТИВНЫЕ УЧАСТКИ РАЗВИТИЯ КУРОРТА

At present, a tourist and recreational cluster is being formed around the federal resort of Belokurikha, which includes the adjacent territories of the Smolensk, Altai and Soloneshensky municipal districts of the Altai Territory. To determine the directions of spatial development in the cluster, information is needed on the prospects for discovering new sources of radon waters. The purpose of the study is to assess the current level of use of radon waters by the resort of Belokurikha, to identify geological and geochemical prospecting indicators of radon waters and to assess the prospects for their detection within the tourist cluster "Bolshaya Belokurikha". A field study of the territory and sampling of granitoids from the Belokurikhinsky pluton were carried out. The analysis of isotopes of uranium and thorium from granitoids was carried out according to the classical method at the Center for Isotope Research of the Russian Geological Research Institute (St. Petersburg). The analysis of the current water use was carried out based on the data of the Hydroservice of the resort of Belokurikha on water consumption for 2019. The volume of radon water consumption by the sanatoriums of the Belokurikha resort in 2019 varied throughout the year from 435.1 m3 / day in August to 282.1 m3 / day in December. This does not exceed the operational reserves of the Belokurikhinskoye deposit, which are 600 m3 / day. Potential areas for the detection of radon waters are confined to the deep sub-latitudinal Belokurikha fault, which runs along the border of the Pre-Altai plain and the Altai Mountains, and especially to the zones of intersection of faults of different directions. This is the main geological prospecting indicator. The geochemical prospecting indicator is the increased content of uranium in rocks. The highest concentrations of 238U and 232Th isotopes in the granitoids of the Belokurikhinsky pluton were found for aplites and pegmatites. Thus, the entire strip of the transition zone from the Biysk-Barnaul depression to the mountain-folded structure of Altai has prospects for radon waters, due to a complex of features for prospecting and factors of water formation with the participation of the vadose component and of deep waters leaching minerals with increased radioactivity from aplites and pegmatites. Prospective sites for carrying out detailed prospecting for radon waters are located in Belokurikha-2 in the area of the village Ulyanovka and near the village of Danilovka. Here, in addition to indirect prospecting indicators, there are also direct ones (radon content in waters).

RIFM fragrance ingredient safety assessment, citronellyl propionate, CAS registry number 141-14-0

In addition, the total systemic exposure for citronellyl propionate (0.54μg/kg/day) is below the TTC (30μg/kg/day; Kroes, 2007) for the repeated dose toxicity endpoint at the current level of use.

RIFM fragrance ingredient safety assessment, (2-endo,3-exo)-ethyl 3-(1-methylethyl)bicyclo[2.2.1]hept-5-ene-2-carboxylate, CAS registry number 116044-44-1

In addition, the total systemic exposure to (2-endo,3-exo)-ethyl 3-(1-methylethyl)bicyclo[2.2.1]hept-5-ene-2-carboxylate (3.3μg/kg/day) is below the TTC (9μg/kg/day; Kroes, 2007) for the repeated dose toxicity endpoint of a Cramer Class II material at the current level of use.

Information Support of Economic Security of Mining Enterprises’ Competitive Status and its Assessment Taking into Account the Level of Digital Maturity

The article substantiates that the internal security level influences greatly the level of external security of the competitive status. Internal security is determined to become apparent through the productivity value of current costs, product quality, the degree of production capacities use and technical characteristics of equipment. External security of the competitive status should be assessed on the basis of determining the deficiency of the earnings before tax value which is short-received by an enterprise because of discrepancy between its market share and the share of a leading one. The developed indices underlie assessment of economic security of the competitive status of Ukraine’s mining enterprises. The methods suggested in the article are used for calculating the level of reserves of internal security of the competitive status for iron ore open pits of mining and concentrating works and demonstrate availability of considerable reserves at all open pits of Ukraine’s mining and concentrating works. At the same time, iron content in products of Ukrainian mining enterprises is known to be lower than that at foreign companies and the content of impurities does not meet international market requirements. Due to that, all Ukrainian enterprises are characterized by non-compliance of key indicators that describe their competitive status with threshold values. This testifies to inefficiency of economic security provision and management. To ensure the economic security of enterprises in the future, it is currently proposed to assess the level of digital maturity of the enterprise and, based on the data obtained, develop appropriate measures. These measures should include digitalization of all areas of the enterprise. It is proposed to introduce activities to digitize the value chain, equipment and mineral resources. Important indicators that provide information about the level of economic security in the future are the current level of use of big data and the level of digitalization of product promotion.

Implementation of the CANRISK Tool: A Qualitative Exploration Among Allied Health Professionals in Canada

ObjectivesLaunched in 2011 by the Public Health Agency of Canada, the Canadian Diabetes Risk Questionnaire (CANRISK) is a self-assessment tool validated in a Canadian sample, but its uptake has never been assessed. We sought to determine the level of current use of the CANRISK tool, identify common facilitators and barriers to its use and recommend future improvements. MethodsTen professional allied health organizations across Canada were contacted for in-depth interviews. Contextual content and thematic analysis were used to analyze the qualitative data set. ResultsAccording to allied health professionals, the tool is widely used, appealing and needed, and is being used for risk screening and health promotion. Respondents also identified the need to provide support and next steps for users identified as high risk. Still, several barriers to implementation were found, including readability, offensive or confusing language and difficulty ascertaining body measurements. ConclusionsThe CANRISK is a valuable diabetes risk assessment tool in Canada, particularly for allied health organizations.

Przewozy pasażerskie w regionalnym systemie transportu kolejowego w województwie dolnośląskim w 2018 r. = Spatial distribution of passenger flows in a regional system of rail transport. A case study involving Poland’s Dolnośląskie Voivodeship

Poland’s socio-economic transformation brought a rapid increase in motorisation even as public transport underwent regression. This problem was particularly marked in the rail-transport sector, which experienced the largest contraction in the history of railways on Polish territory. However, by the late 2010s and early 2020s, it was possible to note positive change on the country’s rail-services market, mainly due to investment in infrastructure and the emergence of new railway companies. The period in question may thus be seen to mark the beginning of a new stage to the development of rail transport in Poland. Notwithstanding steady growth in numbers of passengers carried by rail in recent years, the current level of use of this means of transport continues to look relatively low in Poland, as compared with other EU Member States. This leaves it especially important for rail transport to be researched, in the contexts of both the sector’s functioning in a new stage to its development, and the strengthening of rail’s role as a means of transport. In this, the analysis of passenger flows should be emphasised in particular, given the way this allows spatial differentiation of travel behaviour in given areas to be identified. However, as difficulties with obtaining relevant data have ensured a lack of full understanding in the relevant literature, the work underpinning the present article was designed specifically to help make good this research gap. Specifically, this article aims to elucidate the spatial distribution of passenger flows as set against the transport offer, and to identify the kind of relationship which pertains between these two features and aspects. To that end, research was conducted in Poland’s Dolnośląskie Voivodeship – as a regional-level unit of administration considered to exemplify rail transport at regional level. In consequence, our analysis was able to confirm the uneven nature of volumes of passenger traffic across Poland. A peak concentration of traffic characterises the commuter lines around Wrocław, which is also the largest generator of traffic. However, at successively greater distances from that urban centre, numbers of passengers are found to be steadily lower. This culminates in a situation whereby the smallest numbers of people travel along lines in the region’s peripheries, most especially where sections of the rail network lack direct connections with Wrocław. Through empirical analysis forming this study’s last part, we also confirmed that data on the transport offer may (with certain limitations) be treated as a proxy for data on passenger traffic.

Scoping review protocol: the use of telemedicine in providing opioid agonist treatment and related psychosocial supports

IntroductionThe global opioid-related disease burden is significant. Opioid agonist treatment (OAT) can be effective in reducing illicit opioid use and fatal overdose, and improving multiple health and social outcomes. Despite...

Electrical Discharge Machine (EDM): evaluasi nilai kekasaran permukaan benda kerja pengaruh variasi kuat arus listrik dan kekerasan material

Electrical Discharge Machine (EDM) is a manufacturing machine that can be used to make workpieces with complicated shapes that cannot be worked on conventional machines. The main process of EDM is to erode the workpiece in the plasma zone that is formed as a result of an electric current that flows and jumps of sparks that occur between the electrodes. Some factors that affect the success of the EDM process include the strong electric current and mechanical properties of the workpiece. The use of EDM in steel material for its processing includes various grades of hardness. This study aims to evaluate the value of the roughness of the workpiece EDM process results that are affected by strong electric current and material hardness. This study uses EDM King Spark ZNC ADM-PM Series and steel material as workpieces. The independent variables used in this study were 3 levels of current use namely 6 Amperes, 9 Amperes & 12 Amperes, and 3 levels of steel hardness namely 28.2 HRC, 31.7 HRC & 37.9 HRC with 18 specimens. Data retrieval is carried out in 3 stages, namely data retrieval of material hardness, retrieval of material composition test data, and retrieval of surface roughness test data. The results showed that the higher the current value and the hardness of the steel used will increase the value of surface roughness. The best surface roughness value of each specimen examined is specimen A with a steel hardness of 31.7 HRC and a current value of 6 Amperes resulting in surface roughness of 3.07 μm; in specimen B with a steel hardness of 28.2 HRC and a current value of 6 Amperes resulting in a surface roughness value of 2.66 μm; and in specimen C with a steel hardness of 37.9 HRC and a current value of 9 Amperes resulting in a surface roughness value of 2.92 μm.Keywords: EDM, electric current, violence, roughness, and steel.

Sharing Economy in Russia: Current Status, Barriers, Prospects and Role of Universities

Nowadays, information technology and the Internet are becoming a driver for a shared consumption economy (sharing economy). The paper aims to analyse the current level of use and prospects for the development of models of the sharing economy in Russia. We identify the effects of sharing consumption for the circular economy and study factors that stimulate the use of peer-to-peer models. One of the study’s tasks was to investigate the involvement of the young generation in the sharing economy, as the most promising part of the population. The study is based on the analysis of open Internet sources on the operation of sharing platforms in Russia and a survey among students at two Russian universities (RUDN University in Moscow and Kuban State University in Krasnodar) to identify the awareness of young people regarding sharing platforms. Analysis of the current state of sharing in Russia showed that the use of most types of sharing is at an initial stage. At the same time, the prospects for economic growth and population development are quite high. The article identifies several effects of digital platforms for sustainable development, the main of which are informed consumption and production. For the further growth of users of the sharing economy, the authors highlight the level of penetration of the Internet and the need for high-quality services on digital platforms. Educational organisations can also become a platform for the development of models of the sharing economy by involving students in sharing processes, as demonstrated by the survey.

Migration Status, Reproductive Behaviour and Fertility in the City of Port Harcourt, Rivers State, Nigeria

This paper examined migration status and reproductive behaviour and fertility of women in Port-Harcourt, Rivers State, Nigeria. The study contends that fertility behaviour of urban women is better understood when examined within the contexts of system and voluntary social action analysis. The study reveals that migrants have lower fertility than non-migrants. This is in the expected direction even though the relationship is not statistically significant. Among the reasons, migrants are generally more progressive and tend to exhibit higher levels of motivation with respect to family and lifestyle matters, being better educated and with higher levels of aspiration. The major childbearing behaviours, such as age at first marriage, ideal birth interval, ideal length of breastfeeding and knowledge, attitudes and contraceptive use, were found to be relatively higher among migrants than non-migrant women. Again, these differences are hardly significant, partly due to the small sample size analysed here.The result of this study could warrant a possible future fertility decline among migrants, but also not excluding the non-migrants, if the current level of use of contraceptives continues to improve. The effects of these factors may translate into low urban fertility desires and the adoption of small family size norms in the nearest future