Internal Service Research Articles

Approaches to assessing the quality and reliability of the results of hydrodynamic well testing in outsourcing conditions

The transition of oil companies in the ‘90s from an internal service for monitoring the development of oil and gas fields to outsourcing revealed the problem of an objective assessment, necessity and sufficiency of the obtained information on the parameters of productive formations. Known methods of analysis of the results of hydrodynamic well testing are based on subjective criteria, which hinders the development of research methods and technologies. The results of a statistical survey of oil and gas industry professionals in Russia, which showed the need to develop an objective system for assessing the quality of the results of hydrodynamic well testing, are analyzed. The authors consider an approach to the formation of a quality assessment system based on an objective criterion – the error of measuring instruments for the physical quantities of technological parameters, the uncertainty of calculation models for indirect measurements and ambiguity of the results when solving the inverse problems of underground hydrodynamics of productive oil and gas reservoirs.

Job satisfaction among Swedish police officers: The role of work-related stress, gender-based and sexual harassment.

The aim of this cross-sectional study is to increase our understanding of job satisfaction in Swedish police officers by taking into account work-related stress, and sexual and gender-based harassment. Data were collected from 152 police officers working in vulnerable areas in Stockholm using sociodemographic questions, the Police Stress Identification Questionnaire (PSIQ), Sexual and gender-based harassment questions, and Job Descriptive Index (JDI). The obtained results indicated that male and female police officers reported the highest satisfaction in “people on your present job.” The lowest score of job satisfaction in both male and female police officers was related to “opportunity for promotion” and then “pay.” There were no significant differences in the subscales of job satisfaction between male and female police officers. The older and more experienced officers, the less satisfaction was reported in “job in general” and more satisfaction reported in “pay.” Comparing job satisfaction between patrol officers and those officers who worked in internal services showed police patrol officers had higher job satisfaction in “job in general,” “work in the present job,” “opportunity for promotion” and “supervision” compared to their counterparts in internal services. There were not any significant differences between the subscales of job satisfaction between male and female police officers. There was not any significant association between job satisfaction subscales and having experience of sexual or gender-based harassment. Among various subscales of police stressors, organizational stress was in negative relation with three domains of job satisfaction; “job in general,” “pay” and “supervision.” Also, hierarchical multiple regression analyses showed organizational stress was most often of predictive impact related to various job satisfaction domains in police officers.

Effect of 3-Dimensional, Virtual Reality Models for Surgical Planning of Robotic Prostatectomy on Trifecta Outcomes: A Randomized Clinical Trial.

Planning complex operations such as robotic-assisted radical prostatectomy requires surgeons to review 2-dimensional magnetic resonance imaging (MRI) cross-sectional images to understand 3-dimensional (3D), patient-specific anatomy. We sought to determine surgical outcomes for robotic-assisted radical prostatectomy when surgeons reviewed 3D, virtual reality (VR) models for operative planning. A multicenter, randomized, single-blind clinical trial was conducted from January 2019 to December 2020. Patients undergoing robotic-assisted laparoscopic radical prostatectomy were prospectively enrolled and randomized to either a control group undergoing usual preoperative planning with prostate biopsy results and MRI only or to an intervention group where MRI and biopsy results were supplemented with a 3D VR model. The primary outcome measure was margin status, and secondary outcomes were oncologic control, sexual function and urinary function. Ninety-two patients were analyzed, with trends toward lower positive margin rates (33% vs 25%) in the intervention group, no significant difference in functional outcomes and no difference in traditional operative metrics (p >0.05). Detectable postoperative prostate specific antigen was significantly lower in the intervention group (31% vs 9%, p=0.036). In 32% of intervention cases, the surgeons modified their operative plan based on the model. When this subset was compared to the control group, there was a strong trend toward increased bilateral nerve sparing (78% vs 92%), and a significantly lower rate of postoperative detectable prostate specific antigen in the intervention subset (31% vs 0%, p=0.038). This randomized clinical trial demonstrated patients whose surgical planning involved 3D VR models have better oncologic outcomes while maintaining functional outcomes.

Use of feeding tubes in 112 cats in an internal medicine referral service (2015-2020).

The aims of this study were to describe diseases, complications and outcomes associated with the use of feeding tubes in a population of sick cats with appetite disturbance managed at an internal medicine referral service. Clinicopathological data from cats receiving nasoenteral (NE) or oesophagostomy (O) tubes were studied. Cats were categorised according to their underlying disease and divided into subgroups (NE or O tube). The following factors associated with survival were analysed: disease category, type of tube and return to appetite. Included in the study were 112 cats, representing 118 cases. Of the 118 cases, 98 (83%) and 20 (17%) received NE or O tubes, respectively. The most common underlying conditions were digestive (13.5%), hepatobiliary (11%) and upper urinary tract (11%) disorders. Hepatobiliary (50%) and upper respiratory tract (30%) conditions were predominant in the O tube group. Digestive (15%) and upper urinary tract (12%) diseases were more common in the NE tube group. Complications following tube placement occurred in 22/118 cases (18.6%). The global survival rate was 73% and did not differ between NE (71.4%) and O tube (80%) groups (P = 1.00) or disease categories (P = 0.61). Return of appetite before feeding tube removal occurred in 56 cases (47%), within a median of 3 days (range 1-30) and was not associated with mirtazapine administration (P = 1.00). Appetite returned earlier for cats with NE tubes (3 days, range 1-17) than for those with O tubes (33 days, range 5-60; P <0.05). Voluntary food intake was positively associated with survival (odds ratio 15.17). After discharge and feeding tube retrieval, return of appetite was observed in 67% of cases. Feeding tubes were predominantly placed for the management of appetite disturbance in cats with digestive, hepatobiliary and upper urinary tract diseases. While complications were frequent, they were mostly mild, easily managed and did not preclude feeding tube use. Return to appetite occurred in a large proportion of cats during or after assisted enteral feeding and was associated with survival.

CONFLICT COMMUNICATION IN RESEARCH AND DEVELOPMENT INSTITUTIONS: A CASE STUDY AT LIPI

This study analyzed organizational conflicts at the Indonesian Institute of Sciences (Indonesian: Lembaga Ilmu Pengetahuan Indonesia (LIPI)) that occurred in 2019. LIPI is the largest research &amp; development institution in Indonesia with the task of promoting sciences. For this reason, the presence of conflicts disturbed its performance. In this study, the researchers applied a qualitative method with a case study approach. Data were collected through semi-structured in-depth interviews and document study. The results indicated that the source of the conflict was the issuance of LIPI Regulation No. 1/2019 concerning the Organization and Work Procedure of LIPI. Besides, the causes were the presence of conflicts of interest related to the struggle for limited resources, different conceptions &amp; goals in managing the organization, and communication barriers. The impacts of the conflict were demonstrations, the emergence of apathy, individualism, and opportunism in some employees, and the delay of internal services. This conflict was resolved through dialogue, mediation, and speeding up the policy implementation process. In this conflict, the Head of LIPI was the actor who had high power and interest, while human resources (in science and technology and its supporting) and non-civil-servant government employees were internal actors who had high interests but weak power.

THE EFFECTIVENESS OF INTERNAL AUDITING IN THE PUBLIC SECTOR IN ZAMBIA

Purpose: This paper aims at examining factors that have an impact on internal audit effectiveness in the public sector. The objective of this study was to device a model that can be used in the public sector to enhance a sound internal auditing system that will boost financial accountability and quality audit work. The study focused on three independent variables such as management support for internal audit activity, organizational independence on the internal audit work, and the adequate of competent internal audit staff.&#x0D; Methodology: In order to achieve this, a quantitative survey research design was chosen as the research paradigm underpinning the study using structured questionnaires as data collection tool to a sample of 172 respondents comprising of internal auditors and users of internal audit services who were systematically randomly sampled.&#x0D; Results: The study findings revealed that both management support and organizational independence were low and that internal audit office of the sampled ministries and parastatals had low technical staff proficiency which limited its capacity to provide effective service. In line with the findings, the study recommended that: (i) the management should appreciate the role of IA by providing the necessary resources and trainings. (ii) Government should ensure that the independence of IA is guaranteed for them to work without fear or interference. (iii) Government should recruit and retain Internal Audit candidates based on their qualifications, experience, training attained and certification by the IIA. The research is limited with the issue of generalizability on other settings; therefore, a similar study can be conducted in the private sector using a mixed method approach.

Cash Theft Investigation and Evidence Documentation

ABSTRACTIn Case Task 1, students will act as forensic accounting services professionals (AICPA 2019, SSFS No. 1; IIA, AICPA, and ACFE 2008; NIJ 2007), using data analytics (AICPA 2017) to investigate possible thefts of cash. In Case Task 2, students will act as internal auditing services professionals (IIA 2017), using attribute estimation sampling to evaluate the effectiveness of internal controls in responding to the fraud risk regarding the alleged thefts of cash (IIA 2019a, Standards 2130.A1; COSO 2016). The case meets three primary Case Learning Objectives: (1) improve students' “click and play” learning experience about cash theft investigation and evidence documentation (AACSB 2018, Standard A5), (2) increase students' higher-order cognitive skills in deductive reasoning and inference about evidence (AICPA 2016, Exhibit 1), and (3) teach students to document workpapers professionally, clearly, and concisely. The implementation guide suggests ways to create multiple versions of the case and includes two case extensions.

The Mechanism of Continuous Activity in the Management of the Company’s Financial Stability

The need for performance analysis and business continuity assessment is becoming increasingly important. Not the last role is played by the worsening economic situation and the economic crisis that is developing against the backdrop of the Covid-19 pandemic that has swept the world. At the present stage of economic development, in connection with the acute problem of the financial instability of individual economic entities, it becomes necessary to accurately predict the insolvency and the likelihood of the risk of bankruptcy of the organization in terms of carrying out procedures aimed at determining the continuity of activities. The work is of an overview nature. The work used such economic methods of cognition as methods of selection and analysis of scientific information, a systematic approach, a method of comparison, and formal logic. The methods of selection and analysis of scientific information were used in the analysis of literature. The works of domestic and foreign scientists were supplemented by regulatory and legislative acts in the financial field. Sustainability analysis is based on the concept of business continuity. Continuity can be analyzed using different models and indicators, but all types of economic performance evaluation involve studying the company’s balance sheet. The application of the continuity mechanism reflects the real situation of the company’s stability and allows you to see problems in advance and avoid bankruptcy. The results of this study may be of interest both to supervisory and regulatory authorities, and investors, and internal services that control the financial stability of insurance companies.

Association Between Atorvastatin Exposure and Low Folate Status: A Case-Control Study.

The objective of this study is to assess the association between exposure to atorvastatin (ATV) and low-plasma folate (PF) status. The sample consisted of patients admitted to the internal medicine service of a basic general hospital, located in Zaragoza (Spain). We adopted a pharmacoepidemiological case-control study design. For this, the number of treatment days (TDs) of all the drugs part of their treatment during the study period was obtained from each patient in the sample. The cases were comprised by the number of patient's TDs for which PF ≤3 mg/dl and the controls by the number of patient's TDs for which PF >3 mg/dl. To measure the strength of the association, the odds ratios (ORs) were calculated. The Chi-square test, using the Bonferroni correction, was used to calculate the statistical significance. The sample consisted of 640 polymedicated patients. The mean PF obtained were 8.0 ± 4.6 mg/dl and 2.1 ± 0.6 mg/dl, for the cases and controls, respectively; the total number of TDs for the cases and controls were 7615 and 57899, respectively. We obtained a U-shaped curve when representing the dose of ATV against the corresponding ORs when comparing cases with control. Exposure to ATV at 10 or 80 mg is associated with an augmented risk of low folate status. We recommend implementing guidelines for mandatory folic acid fortification in patients exposed to ATV doses of 10 or 80 mg.

Administrative and legal tools of the Ministry of Internal Affairs service centers interaction with other law enforcement agencies

Attention is focused on revealing the content of the new service ideology of service centers of the Ministry of Internal Affairs and law enforcement agencies, aimed at ensuring the rights and freedoms of people and citizens, as well as the interests of legal entities during the provision of high-quality public services in the field of road safety.&#x0D; Based on the analysis of scholars’ scientific positions, the terms “administrative and legal instrument” and “interaction” were investigated. It has been proven that it is expedient to consider the administrative and legal tools of the interaction of the service centers of the Ministry of Internal Affairs with other law enforcement agencies through an understanding of the relevant legal forms and methods of operation of the Ministry of Internal Affairs service centers in cooperation with other law enforcement agencies in order to ensure the rights and freedoms of people and citizens in the field of ensuring road traffic safety through provision of public services.&#x0D; The content and main forms of interaction of the service centers of the Ministry of Internal Affairs with other law enforcement agencies regarding the provision of high-quality public services in the field of ensuring road traffic safety have been clarified. On the basis of the analysis of legislative acts and normative legal acts of the Ministry of Internal Affairs of Ukraine, the main administrative and legal tools for the interaction of service centers of the Ministry of Internal Affairs with other law enforcement agencies have been identified, namely: constant mutual exchange of information on the level of public service provision in the field of ensuring road traffic safety; implementation of joint measures for legal education of the population regarding the provision of public services in the field of ensuring road traffic safety; conducting joint exercises, meetings regarding the procedure for providing public services in the field of ensuring road traffic safety; joint forecasting, planning and coordination of joint actions regarding the implementation of the procedure for providing public services in the field of ensuring road traffic safety, etc.&#x0D; A scientific analysis of the positions of scientists regarding the understanding of the category “principles” was carried out and the author's understanding of the concept of “principles of interaction of service centers of the Ministry of Internal Affairs with other law enforcement agencies” was proposed, as well as the content of the main principles in the researched field was highlighted and revealed. The need to improve the administrative and legal tools for the interaction of service centers of the Ministry of Internal Affairs with other law enforcement agencies was emphasized.

Пожарная безопасность: опыт подготовки населения к действиям в военное время

The tendency to the strengthening of Nazism in the countries of the "collective West" is outlined, again bringing the world to the border of the global military confrontation. The relevance of generalization and dissemination of the existing experience of preparing the population to ensure fire safety in wartime is substantiated. Express analysis of publications on the research topic was carried out.&#x0D; The article reveals the activities of the state to solve this problem based on the experience of the civil War by creating and developing a system of Local air defense in the twenties and thirties of the XX century, carried out in two main directions: the creation of paramilitary units and army-type units and public formations as well. The legal foundations of the organizational structure of the Local air defense O and the basics of fire protection are shown: blackout of buildings and structures, preventive work, participation of the population together with fire brigades in the elimination of the consequences of fires. The positive and shortcomings in this activity were revealed, as well as the efforts of the state to eliminate shortcomings in the fire-fighting training of the population. Innovations in the organization of the fire service on the basis of the Combat Charter of the fire department, adopted in 1940 and the Charter of the internal fire service, are disclosed. The experience of self-defense groups is summarized on the example of besieged Leningrad.

Mediating Effect of Empathy between Hospital Internal Service Quality and Hospital Satisfaction through SEM Analysis

Mediating Effect of Empathy between Hospital Internal Service Quality and Hospital Satisfaction through SEM Analysis

TO THE QUESTION OF CHOOSING THE FORMATION MODEL INTERNAL AUDIT MISSIONS

The article discusses the evolution of the mission of internal audit, its main elements are investigated and defined: the goal, the services provided, users of the results, organizational features, philosophy, interaction with society. The most significant share in the structure of the mission is occupied by the purpose of the internal audit, which was formed based on the information needs of various users. The article authors compared the goals of internal audit, starting from the historical stages of its development, the advantages and disadvantages are indicated. Based on the study of economic literature, the authors substantiated the model of the formation of internal audit, their content in the context of key links is revealed. The need to model the internal audit mission is caused by the fact that it will allow business entities to select and develop an internal audit service based on business goals and satisfy the information interests of stakeholders.

Intservqual Model di Stasiun Perpindahan Selama Masa Pandemik Covid-19

An interchange station or transfer station is a train station for more than one route that allows passengers to move from one route to another without leaving the station by paying a one-way fare. The purpose of this study was to determine the level of internal service capability in the organization in the field of internal customer service at the crossing station between front-line staff and support staff during the covid 19 pandemic. The research method used was a quantitative method with an analysis of internal quality measurements using the Intservqual model and measurements based on there is a gap between the service expected by internal customers (employees of other departments) and the service they actually receive. The sample used is accidental sampling of 105 support staff and 23 front line staff. The results of the study show that there is a gap that is still in a negative position, meaning that based on each dimension of the two gaps, it is still necessary to improve internal services between front-line staff and support staff.

Responsiveness of Internal Audit Services in the Local Government Units of Capiz towards Good Governance

Over the years, internal auditing had been recognized as an important tool of government financial management in enhancing transparency and accountability, effectiveness and efficiency of government operations. The study ascertained the level of responsiveness and challenges encountered by the Internal Audit Services (IAS) in the Local Government Units (LGUs) of Capiz in terms of implementation, resources, qualification, and training and development. The descriptive-correlational research design employing quantitative and qualitative methods was used. The respondents were the individuals associated with the IAS of the LGUs’ accounting, budget, and treasury departments of Capiz. The data were gathered using a researcher-made questionnaire through Google Forms for the respondents and an interview guide for the informants. The statistical tools used to analyze the data were mean, frequency count, rank, and percentage. For inferential analysis, the t-test, Analysis of Variance (ANOVA) and regression analysis were used. On the level of challenges encountered by the IAS in the LGUs when taken as a whole, it is implied that the LGUs were moderately challenged. Statistics showed that the implementation, Internal Audit Services (IAS) qualification, and training and education did not act as significant predictors on their level of responsiveness towards IAS. However, the results further implied that resources did act as a significant predictor on their level of responsiveness. Several noted irregularities and deficiencies within the government financial management and operations, lack of adherence to laws, rules and regulations and the public demand for improved accountability and transparency further entails the need for internal audit in the government sector.

Responsiveness of Internal Audit Services in the Local Government Units of Capiz towards Good Governance

Responsiveness of Internal Audit Services in the Local Government Units of Capiz towards Good Governance

Urunwakaf.com : Gaya Baru Pengelolaan Wakaf Uang Guna Pemberdayaan Ekonomi Masyarakat dan UMKM di Masa Pandemi Covid 19

Money waqf is one of the instruments of Islamic philanthropy that plays a role in empowering the economy for the benefit of society. However, not many people have received education about cash waqf and its management. Especially the people in Central Java Province. Based on the results of a survey conducted by the STIE Bank BPD Central Java community service team randomly by conducting interviews with the community and MSMEs, it was found that there were still few people who understood waqf and its derivative types such as cash waqf. Even if they know, it is only limited to waqf for mosques, schools and graveyards. Therefore, STIE Bank BPD Central Java's internal community service was created with the aim of providing alternative solutions for community and MSME empowerment in Central Java province during the COVID-19 pandemic, by creating fintech for the management of cash waqf for community empowerment and MSMEs. The cash waqf management model is carried out by creating a crowdfunding platform-based organization with a waqf contract. The collected cash waqf funds are used for community empowerment andMSMEs in Central Java who have been affected by the COVID19 pandemic with a profit-sharing agreement. Profit sharing from the community and MSMEs is used for fintech operations, crowdfunding of waqf and equitable distribution of income to people in need. Meanwhile, the waqf funds returned from the profit-sharing contract are used for repeated empowerment of the community and MSMEs in rotation

Using WAF to protect the university’s internal services in the Zero Trust structure

The article presents the results of a pilot study on the use of a Web Application Firewall (Web Application Firewall or WAF) to protect the internal services of the information educational environment of the university (IEEU). It is shown that this task is extremely important in the context of globalization of education. The use of WAF is performed in the Zero Trust structure. The system was tested in two stages. Firstly, tools were used to automate the search for web vulnerabilities (web vulnerability scanners) IEEU. At the second stage, manual testing of applications for vulnerabilities of SQL injection, cross-site scripting and Path Traversal attacks was carried out. It is shown that the results obtained make it possible to improve the protection of services in the university’s local networks, which is important for achieving the ultimate goal effective protection of end users and IEEU services in the context of globalization of education. It has been established that the use of WAF in systems with zero trust is a fairly common option for protecting services within organizations, including educational ones. It is shown that the use of open WAF solutions in the Zero Trust structure allows you to more flexibly and personally adjust protection to the appropriate needs of university services.

Community Empowerment With the Utilization of Yards For Grape Cultivation Using Biochar Mixed Media In Covid-19 Pandemic

Background: The social economic impact of the Covid-19 pandemic was felt by all levels of Indonesian society, especially the people in Mayungan, Potorono Village, Bantul Regency. Currently, compost houses and waste banks have been formed from the collection of household waste in RT 04 and RT 05 with a capacity of 1.5 tons per week. Community service activities were carried out in the form of using the yard for grape cultivation with mixed media of biochar. Mixed media technology is expected to increase the efficiency of agricultural costs and productivity of grape cultivation. Contribution: Seeing the great potential of Mayungan and as an effort to improve the psychological aspects of the community due to the Covid-19 pandemic, community service activities were carried out using the yard for grape cultivation with biochar mixed media. Method: The approach method used is the method of active community participation. Results: The implementation of the Internal Community Service program uses the lecture, discussion, practice, mentoring and technical guidance methods. Community service activities can be carried out properly and have the expected impact. Conclusion: Community service activities can be carried out properly. The empowerment program in the midst of the ongoing COVID-19 pandemic can relieve the mental burden of the community psychologically to strengthen the body's resistance to virus attacks through plant care every time

Heterogeneity when accounting standards are non-binding: Internal service charges in the Swiss cantons

IMPACT This article evaluates the extent to which decision-makers in the public sector implement non-binding accounting standards. Using the example of internal service charges at the state level in Switzerland, the authors show that the implementation of non-binding standards may fail to achieve real transparency because of the ensuing heterogeneous implementation of accounting policies. Research results suggest that the implementation of the recommended ISC policies differed in terms of their intensity, differentiation, and precision. Standard-setters should anticipate an heterogeneous effective take-up of the recommended accounting standards they issue for the public sector, especially when jurisdictions differ in terms of political preferences.