Interrelated System Research Articles

The economic nature and process of formation of accounting estimates and accounting valuations

Subject. Amendments to IAS 8 and, as a result, the revision of the essence of the category Accounting Estimate necessitate the improvement of the Russian methodological framework based on the previous version of the International Standard. When conducting an audit in Russia in accordance with international standards, auditors analyze the category Accounting Estimate, the essence of which is described in IFRS. The article discusses the discrepancy between the essence of the category Accounting Estimate used in the Russian practices of accounting and auditing. Objectives. The article aims to study the essence of the category Accounting Estimate used in the Russian accounting practice, conduct a comparative analysis of the category under study and the category Accounting Estimate in the International Standards on Auditing (ISA) and Accounting Valuation in the International Financial Reporting Standards (IFRS). Methods. For the study, I used a systems analysis, the method of comparative research, structuring information, data grouping, deduction, and other methods. Results. The article clarifies the definitions of the categories Accounting Estimate and Accounting Valuation, distinguishes these categories, and proposes an interrelated categorical system that unites the concepts under consideration. In addition, the article presents the author-developed consolidated list of disclosures of information on accounting estimates and related accounting estimates in financial statements. Conclusions. The proposals made can increase the degree of harmonization of Russian and International Standards, unify Russian accounting and auditing practices in relation to accounting valuations and accounting estimates.

Development and testing of the capacity of organisations for system practices scale.

Systems change approaches are increasingly adopted in public health to address complex problems. It is important that measures of systems change be developed so that the effects of systems change on health outcomes can be evaluated. Organisational practices are potential levers for systems change. However, robust measures of organisational capacity to engage in these practices are lacking. Informed by the Theory of Systems Change, we developed and tested the Capacity of Organisations for System Practices (COSP) scale. The COSP scale comprises four inter-related system practices within organisations-adaptation, alignment, collaboration and evidence-driven action and learning. We applied a three-stage process: (1) Item generation; (2) Scale pre-testing; and (3) Structural analyses. Item response theory tests and semantic review, together with factor analytic techniques, were applied to refine the item set and determine the scale structure. An initial pool of 97 items was generated and pre-tested with six content experts and four target audience representatives. Modifications resulted in 60 items. In total, 126 participants provided data for the structural analysis. A second-order hierarchical four-factor model fit the data better than the more basic correlated factor model (Δχ2 = 1.758, p = .415). The fit indices for the final 31-item model were acceptable (RMSEA = .084, TLI = .819). The COSP scale is ready for further testing to ensure construct validity, stability and utility. SO WHAT?: Once validated, the Capacity of Organisations for System Practices (COSP) scale has the potential to advance the theory and practice of systems change approaches.

Model‐Based Systems Engineering (MBSE) Application in Nuclear Power Plants (NPP)

AbstractCompanies in the nuclear power sector are constantly being challenged to improve their safety and reliability due to increasing complexity arise from evolving safety regulations, long production life, interdisciplinary collaboration, and the need for analyzing the impact of the changes in an operational life cycle. Recognizing these challenges, the paper proposes a transition to Model‐Based Systems Engineering (MBSE) as a transformative solution to improve the management of such complex systems. With this objective, this paper presents a workflow implementation that demonstrates the MBSE methodologies to define a concept model, system architecture, impact analysis, safety and reliability analysis, and operational decision‐making of Nuclear Power Plants (NPP). The paper concludes that MBSE provides a potent approach to managing NPP by employing graphical models to develop interrelated systems that has strong adaptability to heterogeneous environments and regulatory changes. The simulation results demonstrated an NPP life cycle, impact analysis, and a test case for model‐based safety and reliability analysis for regulatory compliance, operational efficiency, balance safety, and informed decision‐making in NPP. The study also leads to a number of interesting directions of future work such as synchronization through Product Lifecycle Management, integration with Building Information Modeling, Model‐Based Commissioning/Decommissioning, and Model‐Based Cyber System Security tailored for nuclear power systems.

PROJECT FINANCING IN THE SYSTEM OF ENSURING NATIONAL SOCIO-ECONOMIC AND FINANCIAL SECURITY

The article explores the possibilities of project financing tools in ensuring national socio-economic and financial security. The theoretical foundations of the formation of the category “economic security” of the state, which includes social security, as well as its interrelated elements and system superstructure, are determined. The scientific work on clarifying the relevant national interests in the economic sphere is systematized, as well as the position regarding the definition of the financial component as a fundamental element of economic security among those traditionally singled out by modern science is substantiated. The essence of financial security is clarified in the plane of modern scientific thought as a critically important superstructure of the national system of socio-economic security, which allows the state to effectively eliminate any challenges and threats while maintaining the stability of economic development and social stability. It has been proven that the appropriate level of financial security is achieved through the activation of the investment sphere. It was determined that project financing could be used as an effective tool for strengthening the financial security of the state, which should contribute to the achievement of key directions of modern state policy; the main factors contributing to the development of project financing in the world were investigated, and a retrospective analysis of its occurrence was carried out. Specific features and features of the practical implementation of project financing are determined. The expediency of using project financing in the context of the development of the investment environment is substantiated; conceptual approaches are applied to clarify the place of project financing tools within the framework of ensuring the national socio-economic and financial security of the state, and the corresponding structural and logical scheme is presented. The role of sources of international support from international financial and credit organizations, development institutions and donor countries in the context of implementing project financing tools in strategically important sectors to rebuild the national economy and strengthen the state's socio-economic and financial security is defined.

System dynamics approach for assessing the performance of safety management systems in petrochemical plants

Accidents in process industries, such as chemical, petrochemical, and refinery sectors, often stem from intricate causes. Consequently, safety management systems (SMS) have emerged as crucial mechanisms for accident prevention. In process industries, this is an interrelated and sociotechnical system consisting of numerous interacting components. However, current safety management approaches appear to be limited by linear thinking in terms of enhancing safety performance. Adopting systems thinking that considers the feedback loop and time delay is necessary to improve the efficiency and effectiveness of system performance. This study proposes a model that can predict the performance of SMS in petrochemical plants to manage risks using system dynamics (SD). Methods are proposed to build causal relationships in SMS and to develop a simulation model grounded in SD, facilitating performance evaluation within process industries. The proposed model is applied to an organization as a case study, and scenario-based simulations are performed. The case study results indicate that senior management interests are more influential to safety performance. The model is expected to be able to forecast the performance level of SMS and help decision-makers identify better policies and obtain insights to improve safety.

Law enforcement and auditors' roles, responses, and complicated relationships in accounting fraud?

Financial statement falsification or fraud that directly affects financial statements. The most extreme financial statement manipulation is accounting fraud. Beyond financial losses, fraud affects employees, industry, the environment, and society (International Public Sector Fraud Forum, 2020). Fraud causes corporate bankruptcy, reducing family income. Fraud distorts markets by giving fraudulent companies an advantage over legal ones. Accounting fraud can cause controversies that impact society and stakeholders. Regulators, practitioners, and researchers prioritize preventing these potentially dangerous events. Corporate activity monitoring has improved, but severe accounting fraud remains in ostensibly robust and diverse institutional environments. Accounting literature on auditor-law enforcement fraud coordination is examined in this study. This literature review uses a mixed methods research synthesis to analyze accounting journal articles from 2014 to 2024 using keywords like "Auditors," "Enforcement," "Accounting fraud," "responses," and "complicated relationships." Auditor and law enforcement roles, leading fraud indicators, and stages will be studied. Use Publish or Perish (PoP) and SLR 7P to collect data from SINTA, SEMANTIC Scholar, and Google Scholar. The investigations show the range of fraud terminologies and concepts, quantitative measurement discrepancy, and shallow fraud analysis. This study suggests more law enforcement-auditor case studies. This work will inform fraud accounting research. This paper underlines the need for academic, political, and practitioner cooperation to limit fraud's economic and social harms in a complex and interrelated system. This study examines how the accounting literature addresses law enforcement-auditor relationships in accounting fraud rather than monitoring systems or broad fraud discussions. Law enforcement actions have a significant impact on auditor-client relationships and information disclosure. Customers' perceptions of auditor quality and risks will be examined in the essay.

PSYCHOLOGICAL ASPECTS OF BLENDED LEARNING IN UKRAINE

The article emphasizes the crucial psychological factors involved in the integration of blended learning within contemporary education. Blended learning amalgamates conventional and online teaching approaches, emerging as a progressively pertinent trend in the current educational landscape. The article underscores the significance of grasping the motivational factors impacting students in blended learning. It underscores that effective motivation can enhance learning outcomes and promote greater student engagement in the learning process. Adopting a systems approach enables us to view learning as an interrelated system, fostering a more profound comprehension of how its components interact. The authors demonstrate that studying the psychological aspects of blended learning is an important component of modern educational reform. Understanding the motivation and psychological characteristics of students allows for more effective implementation and support of blended learning, ensuring the quality and effectiveness of education. Their research provides an opportunity to develop effective approaches to teaching and improving student performance in blended education, which, in turn, contributes to improving the quality of education and the development of modern society.

Urban Flood Analysis and Early Warning Solution for Disaster Resilience

The objective of this work is to present the experimental findings of an urban flood early warning system developed by combining a mesoscale numerical weather prediction model (WRF) forecast with a distributed hydrologic modelling system. Hydrodynamic models have been used in the simulation of intricate and interrelated dynamic systems, such as urban watersheds and urban water infrastructure. The use of these models in assessing the flood hazard, vulnerability, and risk is well-established. On the other hand, the Numerical weather prediction (NWP) such as WRF model output are crucial to increase the lead time for the flood forecasting. The Weather Research and Forecasting (WRF) model is employed for the purpose of generating precipitation forecasts, which are subsequently utilized to conduct hydrologic and hydrodynamic simulations. In accordance with the climatology of the study area, the WRF model forecast is juxtaposed with the observed rainfall data for days 1, 2, and 3. Statistical indicators of accuracy assessment suggest acceptable degree of correlation with the observed precipitation. The experiment successfully designed and implemented a comprehensive web-based urban flood forecast and early warning system. The system is able to predict possible inundation areas within the catchment due to projected rainfall. Additionally, the study develops a web-based Flood Management Information System (MIS) that is fully automated and disseminate early warning with a lead time of 72 hours.

Understanding the behavioral intention of the rural population to use demand-responsive transport services

Global efforts to reduce carbon emissions include endeavors to raise the use of public transport means. In rural areas, this poses a distinctive challenge. Demand-responsive transport (DRT) services are a form of public transport that is regarded as a potential contribution to the required mobility behavior change. They mainly utilize small floor buses and require a pre-booking of each trip (via internet, app or telephone). Despite the growing number of active DRT services and trial operations, occupation numbers remain small. To understand this gap, this study investigates latent constructs that influence the behavioral intention of inhabitants living in rural regions to use DRT services. For this purpose, a questionnaire based on the Unified Theory of Acceptance and Use of Technology was adapted, tested independently through an exploratory factor analysis and distributed in Austria. The sample (n = 186) was subjected to a structural equation model. Results show that performance expectancy and attitude towards public transport have a significant impact on the behavioral intention of inhabitants to use DRT services in rural regions, whereas the attitude towards private cars was insignificant. Inter alia, we suggest concentrating on the determination of people’s specific everyday mobility needs in rural areas, analyzing and optimizing the public transport offer as an interrelated system, and communicating its benefits more efficiently.

Apophasis and System. Dogmatic Theology in Apophatic Perspective

The subject of the article is the nature of theological apophasis in relation to the systematic aspirations of theological reflection. This relationship is analyzed from the perspective of the three essential truths of Christianity that form the hard core of its message: the Trinity, the personal union of the two natures in Christ, and deification. Accordingly, Trinitarian theology, Christology and anthropology are characterized, each area separately and in relation to the others, by a high degree of systematization. They constitute compact, organic and interrelated theological systems which, as constituent parts, form an organic whole. All three contain significant apophatic themes. An analysis of the connection between their systematicity and their apophatic dimension allows us to draw broader and more general conclusions about apophaticism in general and its place in theological systematization.

Analog to Digital and Back Again: The Rhetoric of Graffiti

While current approaches to theorizing rhetorical circulation often designate digital rhetorics as their object of study, this designation unintentionally closes off rhetorical inquiry. Analog, material rhetorics, like graffiti, resemble digital rhetoric in the circulation of their rhetorical effects. The study of graffiti rhetorics therefore invites a recursive application of theoretical models of rhetorical circulation. By analyzing examples of bathroom graffiti collected from a large college campus, this essay seeks to inform fresh models of rhetorical circulation that more fully account for the many diverse and interrelated systems from which the full meaning of any one instance of rhetoric is derived.

CURRICULUM, LEARNING STRATEGIES, AND EVALUATION ACCORDING TO ISLAM

Education is a way to plan for the future of mankind which consists of many components including curriculum, strategy, and evaluation. These three things form an interrelated system such as a guide in life. Islam as a comprehensive religion will certainly not be separated from discussing the guidelines of the education system in its legal sources, namely the Al-Qur'an, Assunnah, and Ijma'. And the purpose of this study is to describe the Curriculum, Learning Strategies, and Evaluation According to Islam. The method used is qualitative with a literature study approach. The results of the study show that the curriculum is a systematic Manhaj to achieve the goals of Islamic education. The learning strategy is considered the outline of the course that must be followed in the learning process and is likened to the main points, namely faith, and Islam. While evaluation is often seen as an exercise to find out the extent of a student's abilities and how many results he can get from various activities so that later improvements or enrichment will emerge.

Special Issue on the Geo-Environmental Problems Caused by Underground Construction

Geo-environmental disturbances refer to the significant changes in physical, mechanical, and even chemical properties of soils; are closely related to interrelated multi-physical field coupling systems of solid particles, water, and gas in the shallow stratum; and are caused by underground engineering construction [...]

COVID-19, Mink-Bowman, and Court-Ordered Psychiatric Services in Oregon.

COVID-19 strongly affected referral of individuals from Oregon's courts and the ability of Oregon State Hospital (OSH) to accept patients. Despite acceleration in the decline in civil commitment, competency to stand trial (CST) admissions increased, causing a bed crisis at OSH, which in turn affected community hospitals and jails. In 1993, the Ninth Circuit Court of Appeals mandated admission of jail detainees to OSH within seven days after a judicial order for CST evaluation or restoration. During COVID, as the number of such patients increased to crisis proportions, average jail detention times exceeded seven days. An inevitable judicial process intensified in the U.S. District Court of Oregon after OSH requested a COVID-related modification of the seven-day limit. This commentary demonstrates more clearly than in the past that there is a negative correlation between civil commitment and competency restoration as components of an interrelated system. After updating the situation in Oregon, this article ends with suggested interventions to improve Oregon's civil and criminal commitment processes, hoping for better care of patients and improved administration of justice.

“This is the System We Live in”: The Role of Social Assistance in Producing and Sustaining 2SLGBTQ+ Poverty in Ontario, Canada

Abstract Introduction This article reports on qualitative research findings from the first study to examine 2SLGBTQ+ populations’ experiences with social assistance (SocA) in Ontario, the most populous province in Canada. Using a relational poverty and intersectional framework, the role of the SocA system in producing and sustaining 2SLGBTQ+ poverty is articulated by exploring 2SLGBTQ+ encounters with SocA and inter-related systems. Methods This qualitative study was informed by principles of community-based participatory research and theoretically driven thematic analysis. The study was carried out in partnership between academic researchers and three community organizations that support and advocate for 2SLGBTQ+ people and/or people living in poverty. Qualitative data were collected from February to June 2022. Results Key themes articulate how 2SLGBTQ+ encounters with the SocA system produce and sustain their poverty: (1) navigating a precarious and nebulous system; (2) encountering the construction of 2SLGBTQ+ identities as “irrelevant” in normative systems; and (3) intersecting systemic, interpersonal, and micro violences. Collectively, the themes focus on systemic factors that institutionalize poverty for 2SLGBTQ+ people. Conclusions Power relations in the SocA system and other related systems such as employment and housing intersect to produce and sustain 2SLGBTQ+ poverty. The production and sustenance of 2SLGBTQ+ poverty are dynamic and transactional, as restrictive and punitive neoliberal policies, dominant power hierarchies, and normative discursive violence within these systems fuse into material inequities and harmful spaces for diverse 2SLGBTQ+ people. Policy Implications Findings call for an intersectional and 2SLGBTQ+ affirming SocA system and inter-related systems that have the potential to mitigate 2SLGBTQ+ intersectional discrimination and related poverty producing and sustaining forces.

Российский рыбохозяйственный комплекс: структура, потенциал, противоречия развития

he article presents the results of generalization and systematization of methodological foundations for the development of the Russian fishery complex. The normative-legal regulation in the sphere of food security is studied. The interrelated system of enterprises, institutions and organizations functioning in the context of extraction, processing and associated production of the fishing industry is considered. The elements of the structure of the fishery complex have been analyzed. The system of contradictions determining the dialectics of ensuring food security on the basis of the development of the domestic market of fishery complex products is determined.

Indigenous Elders' Conceptualization of Wellbeing: An Anishinaabe Worldview Perspective

Language and cultural revitalization are vital in developing the self-healing capacity of Indigenous Peoples. This study emphasized the perspective of 1st language speaking Elders, our knowledge keepers and community leaders, to critically examine what it means to be well for one Indigenous Nation in the Midwest. Semi-structured interviews with Elders were administered in the Anishinaabe language by fluent second language speakers. The interviews were transcribed in Anishinaabe and translated into English with the guidance of the Elders. The Anishinaabe and English transcripts were used simultaneously in analysis. The conceptualization of wellbeing for these Elders was a complex and interrelated system grounded in spiritual connectedness and guided by Anishinaabe language and ways of life. The results broaden the perspectives available on Indigenous wellbeing and are important to consider as we study culture as healing and implement cultural-based health programs within Indigenous communities.

An integrated systems model for understanding experiences of academic leadership development in Qatar

ABSTRACT While leadership development is acknowledged as essential for institutional growth in the higher education sector, it remains poorly understood and under researched both empirically and theoretically. Although knowledge in this area is growing in western contexts, there is little published data from the Arabic speaking world. This article addresses this gap by reporting on a Qatar National Research Fund (QNRF) funded research project which aimed to explore academic middle leaders’ experiences of leadership and leadership development in Qatar. Drawing on semi structured interviews with 17 academic middle leaders, an integrated systems model for understanding leadership development in Qatar is proposed, based on three inter-related systems: intrapersonal, relational, and institutional. This model has clear implications for future leadership development policy and practice, which it is argued needs to acknowledge the nuanced and complex leadership behaviours and interactions that are required to run academic departments successfully.

Dismantling Structural Racism in Child and Adolescent Psychology: A Call to Action to Transform Healthcare, Education, Child Welfare, and the Psychology Workforce to Effectively Promote BIPOC Youth Health and Development

ABSTRACT The field of clinical child and adolescent psychology is in critical need of transformation to effectively meet the mental health needs of marginalized and minoritized youth. As a field, we must acknowledge and grapple with the racist and colonial structures that support the scientific foundation, education and training of psychologists, and the service systems currently in place to support youth mental health in this country. We argue that to effectuate change toward a discipline that centers inclusivity, intersectionality, anti-racism, and social justice, there are four interrelated systems, structures, or processes that currently support racial inequity and would need to be thoroughly examined, dismantled, and re-imagined: (1) the experience of mental health problems and corresponding access to quality care; (2) the school-to-mental healthcare pathway; (3) the child welfare and carceral systems; and (4) the psychology workforce. A “call to action” is issued to address structural racism in these systems and recommendations are provided to guide clinicians, health care systems, educators, welfare and carceral systems, and those involved in training and retaining psychologists in the field in actions they can take to contribute to transformation. We assert that change will only occur when we individually and collectively take responsibility for the roles we have as agents for radical change within the personal and professional contexts in which we live and work. Only then will the field of clinical child and adolescent psychology be able to address the youth mental health crisis and effectively promote the health and well-being of all children.

The social construction of systemic risk: towards an actionable framework for risk governance

PurposeThis paper explores the building blocks of risk governance systems that are equipped to manage systemic risk in the 21st century. Whilst approaches to risk governance have been evolving for more than a decade, recent disasters have shown that conventional risk management solutions need to be complemented with a multidimensional risk approach to govern complex risks and prevent major, often simultaneous, crises with cascading and knock-on effects on multiple, interrelated systems at scale. The paper explores which risk governance innovations will be essential to provide the enabling environment for sustainable development that is resilient to interrelated shocks and risks.Design/methodology/approachThis interdisciplinary literature review-based thought piece highlights how systemic risk is socially constructed and identifies guiding principles for systemic risk governance that could be actionable by and provide entry points for local and national governments, civil society and the private sector. particularly in low- and middle-income countries (LMIC), in a way that is relevant to the achievement of the 2030 Agenda for Sustainable Development. This considers preparedness, response and resilience, but more importantly prospective and corrective risk control and reduction strategies and mechanisms. Only when systemic risk is framed in a way that is relevant to the political agendas of countries will it be possible to begin a dialogue for its governance.FindingsThe paper identifies opportunities at the global, national and local levels, which together draw up a viable framework for systemic risk governance that (1) embraces the governance of sustainability and resilience through a strengthened holistic governance framework for social, economic, territorial and environmental development; (2) improves managing conventional risk to ultimately manage systemic risks; (3) fosters the understanding of vulnerability and exposure to gain insight into systemic risk; (4) places a greater focus on prospective risk management; (5) manages systemic risk in local infrastructure systems, supply chains and ecosystems; (6) shifts the focus from protecting privatized gains to managing socialized risk.Originality/valueThe choices and actions that societies take on the path of their development are contributing intentionally or unintentionally to the construction of systemic risks, which result in knock-on effects among interconnected social, environmental, political and economic systems. These risks are manifesting in major crises with cascading effects and a real potential to undermine the achievement of the SDGs, as COVID-19 is a stark reminder of. This paper offers the contours of a new risk governance paradigm that is able to navigate the new normal in a post-COVID world and is equipped to manage systemic risk.