Inspection Object Research Articles

EFEKTIVITAS AUDIT INTERNAL : DIPENGARUHI OLEH FAKTOR INDEPENDEN, KEMAHIRAN PROFESIONAL, KOMUNIKASI DAN DUKUNGAN TOP MANAJEMEN

This Research is conducted on factors that affect the effectiveness of internal audit. This Researchers used a questionnaire with 43 questions for 203 respondents. Data analyzed using SEM-PLS – WarpPLS. Factors affecting the effectiveness of internal audit include independence, professional proficiency, communication, and management support. Internal audit can access all company data for independent examination. All auditors use their professional expertise to analyze a problem and provide suggestions for improvement and provide more value for the company. Communication is important for the examiner from the beginning of the inspection planning to the creation of the report. Top Management support is needed to support the achievement of company inspection objectives.

UAV High-Voltage Power Transmission Line Autonomous Correction Inspection System Based on Object Detection

With the development of technology, unmanned aerial vehicles (UAVs) are playing an increasingly important role in the inspection of high-voltage power transmission line. The traditional inspection method relies on the operator to manually control the drone for inspection. Although many companies are using real-time dynamic carrier phase differencing technology to achieve high-precision positioning of UAVs, when UAVs fly autonomously at high altitudes to photograph specific objects, the objects tend to deviate from the center of the picture. To address this error, in this paper, an autonomous UAV inspection system based on object detection is designed. (1) To detect inspection objects, the corresponding dataset is established on the basis of the UAV autonomous inspection task. (2) To obtain the position information of the target object, a lightweight object detector based on the YOLOX network model is designed. First, the backbone is replaced with MobileNetv3. Next, in the neck structure, the Ghost module is introduced and depthwise convolution is applied instead of normal convolution. Then, to embed the location information into the channel attention, coordinate attention is introduced after the output feature layer of the backbone, enabling the lightweight network to operate on a larger area of focus. Finally, to improve the accuracy of the bounding box regression, the α-DIOU loss function is introduced. (3) To obtain the best image acquisition position, the results of object detection combined with the real-time status of the UAV are used. (4) To enable the UAV to complete the final corrections, position control and altitude control are used. Compared to the original YOLOX tiny, the new model improves the mAP_0.5:0.95 metric by about 2 percentage points, with a significant reduction in the number of parameters and computation, while running at 56 FPS on Nvidia NX. This system can effectively solve the problem of the target deviating from the center of the picture when the UAV takes pictures during a high-altitude autonomous inspection, verified by many actual flight experiments.

Evaluasi Penerapan Risk-Based Audit untuk Mendeteksi Ketidakpatuhan Akuntan Publik terhadap Standar Profesi dan Regulasi

This study aims to evaluate the effectiveness of implementing risk-based audit to detect non- compliance of certified public accountants (CPAs) against professional standards and regulations. The research object in this study is Pusat Pembinaan Profesi Keuangan (PPPK), an authorized regulator to provide coaching and supervision of the public accounting profession. This research is motivated by the policy of redesigning the function of coaching and supervising the finance professions. One approach focuses on preparing CPAs risk profiles, which then become the basis for determining risk-based supervision patterns. In addition, there is an imbalance between the number of CPAs supervised and the number of resources owned by the regulator, so an effective supervision strategy is required through the risk-based audit approach. The research method used in this research is a descriptive qualitative method through semi- structured interviews, document analysis, and literature study. The results showed that the implementation of risk-based audit in PPPK was in line with current guidelines and regulations. The use of risk-based audit is effective in supporting PPPK to become more focus in detecting CPAs non-compliance against professional standards and regulations. However, in the implementation process, there are still issues related to the variables used to calculate the CPAs risk level, where qualitative information is an important factor in determining the selected inspection object. PPPK needs to improve the guidelines for preparing CPAs risk profiles so that the risk-based supervision function becomes more effective.

Use of Various Filtaritaion Media in Lowering the Level of Water Hardness

Hard water is common in areas with thick topsoil and limestone formations. Because the topography of Kupang City is in the form of limestone, in the rainy season rainwater passes through the limestone soil layer so that the raw water becomes hard or very hard. Identification and analysis of field parameters and levels of raw water hardness before and after treatment to calculate the effectiveness of decreasing hardness of various types of filter media. This research is an experimental study. The object of inspection is raw water from Oenesu springs that have undergone filter media treatment. The filter media consists of activated carbon, silica sand, quartz sand, and zeolite with a residence time of 60 minutes. The results of laboratory tests are displayed in the form of tables and graphs and analyzed. The field parameters tested are smell, taste, color, temperature, turbidity, TDS and pH to meet water quality standards. The level of hardness before and after treatment obtained raw water hardness of 365.33 mg/L, activated carbon media 362.85 mg/L, silica sand media 236.53 mg/L, quartz sand media 239.01 mg/L and zeolite media 296.59 mg/L. The field parameters tested meet water quality standards according to Permenkes 32 of 2017. The level of water hardness treated by the filtration process with quartz sand media is more effective in reducing the level of raw water hardness, with a decrease efficiency of 35.26%.

Pelaksanaan Pekerja Alih Daya Oleh Perusahaan Alih Daya Yang Tidak Terdaftar Pada Dinas Ketenagakerjaan Berdasarkan UU Ketenagakerjaan

Every entrepreneur competes to get maximum profit or profit oriented by reducing minimum expenses. One of the strategies undertaken is to cooperate with employers where a company can take workers who will work outside the production fields or the main fields of the outsourcing company. However, the implementation of outsourcing in recent years has still experienced problems due to the lack of regulations issued by the government as a form of anticipation of inequality in the implementation of work relations between employers and workers. This raises the potential for maladministration of the company due to the lack of strict supervision from Labor Inspectors. This study aims to identify the effectiveness of the Oversight function of the Department of Manpower for outsourced companies that do not register their companies with the local Office of Manpower and Transmigration. The research method used is a normative juridical method with research specifications that are descriptive analytical in nature of the applicable laws and regulations and legal theories associated with the actual practice of the implementation of labor inspection. The results of the study state that labor inspection is still not running optimally because the number of labor inspectors is not comparable to the objects of labor inspection.

A Two-Stage Automatic Color Thresholding Technique.

Thresholding is a prerequisite for many computer vision algorithms. By suppressing the background in an image, one can remove unnecessary information and shift one's focus to the object of inspection. We propose a two-stage histogram-based background suppression technique based on the chromaticity of the image pixels. The method is unsupervised, fully automated, and does not need any training or ground-truth data. The performance of the proposed method was evaluated using a printed circuit assembly (PCA) board dataset and the University of Waterloo skin cancer dataset. Accurately performing background suppression in PCA boards facilitates the inspection of digital images with small objects of interest, such as text or microcontrollers on a PCA board. The segmentation of skin cancer lesions will help doctors to automate skin cancer detection. The results showed a clear and robust background-foreground separation across various sample images under different camera or lighting conditions, which the naked implementation of existing state-of-the-art thresholding methods could not achieve.

Analysis of the HES state of the Kutuzovsky reservoir on the Crimean Peninsula

The paper presents the analysis of full-scale observations of the HES state of the Kutuzovsky reservoir, which to date is the last one built in the Crimea. The paper gives graphical description of objects of water body inspection, results of data on deformations (sediments and horizontal displacements of measuring works) occurring in the body of the dam. Documentation on safety assessment of hydraulic structures of the facility is provided. Probable harm of three scenarios with the formation of a hole in the body of a dam, in which hydrodynamic accident takes place, was calculated. Recommendations for further HES operation are given.

Configuring the Professional Touch in Physical Examinations in Chinese Outpatient Clinical Interaction: Talk, Touch, Professional Vision, and Intersubjectivity

ABSTRACT Touch is a fundamental resource mobilized by clinicians in physical examinations in outpatient clinical consultations. However, few studies have been conducted to explore the sequential organization of touch in the interactional process of physical examinations where clinicians’ touch is launched and responded to in Chinese medical settings. Based on a collection of video recordings of naturally occurring clinician-patient interaction in an orthopedic outpatient clinic in China, we observed four types of clinicians’ touch in the physical examination framework: the guiding touch, the diagnostic touch, the demonstrative touch, and the therapeutic touch. Together with clinical expertise, the sensorial knowledge obtained through touch enables clinicians to professionally evaluate patients’ physical conditions and diagnose their illnesses. We also demonstrated that patients do not merely put themselves into clinicians’ hands as clinical objects for inspection and defer to clinicians’ medical authority. Instead, they actively and agentively participate in physical examinations to jointly accomplish social actions and activities through the temporal and sequential mobilization of their multimodal resources. This study not only adds to an emerging body of research on touch in medical settings but also sheds some light on the understanding of the clinician-patient interaction in Chinese outpatient clinics.

Research on the implementation and practice of the CCAMLR System of Inspection

Abstract The CCAMLR System of Inspection has been in place for more than 30 years, but its implementation and impact have yet to be summarised and analysed. The purpose of the research is to clarify the legal basis, analyse the implementation and make suggestions for further improvements. By analysing the CAMLR Convention and historical files, the System of Inspection has been further improved and many details have been added based on some international fisheries agreements and domestic laws regulating fisheries. Article XXIV of the CAMLR Convention, various Conservation Measures and documents form the legal basis of the System of Inspection. The System is divided into two types, namely At-sea inspection and Port inspection. Combined with the annual reports of CCAMLR meetings over the past 30 years, the System has become relatively complete as a “Compliance Monitoring Mechanism” under the CCAMLR Compliance Evaluation Procedure with other monitoring, control and surveillance (MCS) tools. However, inspection data have not been stable over the years. Since 2017, the increase in catches has not led to an increase in the number of inspections in the annual reports. In addition, At-sea inspections do not cover all Subareas of the Convention. At present, the objects of inspection have been extended to Non-Member vessels, so that it should also be sanctioned through various mechanisms. In addition, the System of Inspection is different from the Compliance Evaluation Procedure and the relationship between the two needs to be confirmed in practice. Due to the change in inspection methods, the lack of inspection data and the increase in other MCS tools, At-sea inspection does not cover all Subareas of the Convention. The System of Inspection is constantly being practised and improved. The study calls on Members to continue to carry out inspections and to improve the System in order to achieve the conservation and rational use of fishery resources.

Организационные аспекты методики внутреннего контроля эффективности использования привлеченных источников средств коммерческих предприятий Кыргызстана в современных условиях

This article includes issues related to the organizational aspects of the methodology for internal control of the efficiency of using attracted sources of commercial enterprises in Kyrgyzstan in new modern conditions. One of the important components of the internal control methodology is its organizational aspect. An analysis of published works on control and audit showed that in relation to borrowed capital it remains largely undeveloped. The authors, as a rule, formulate control tasks as checking settlement and credit transactions, and also do not systematize the sources of information necessary for their practical solution. Identifying the purpose of control is the defining stage of its organization and implementation. A clear presentation of the results that must be achieved during control allows you to correctly select the parameters and objects of inspection, its techniques and methods, and the information base necessary to develop a reasonable conclusion based on the results of the work performed. In this article, the author makes an attempt to determine the essence of control of borrowed capital, as well as to specify it depending on the economic interests of possible subjects of control and to systematize the tasks of internal control of each element of borrowed capital, developed by prominent scientists and practitioners.

Вивчення внутрішнього аудиту на нефінансових підприємствах

Modern economic conditions, which increase the requirements for the efficiency of management of non-financial enterprises, the reform of accounting in accordance with international standards, also the rapid development of market relations in Ukraine, necessitate the expansion of auditing activities and the improvement of the quality of its information provision. The importance of the topic of the article is determined by the concern that the introduction of internal audit in the practice of economic entities requires a proper theoretical and regulatory basis. The article pays attention to the issue of internal audit at non-financial enterprises. The importance and role of internal audit in the system of activities of economic entities are defined. The article discloses the purpose of internal audit, which is to ensure the efficiency of non-financial enterprise. The current state of the legal and regulatory basis that regulates issues related to the conduct of auditing activities is examined. The authors analyze works of scholars, the orders of the Ministry of Finance of Ukraine, the DSTU ISO 19011:2019, the International Standards for Quality Control of Audit, Review, Other Assurance and Related Services on the definition of the concept of «internal audit»; the principles of auditing; the theoretical foundations of internal audit; the estimation of competence of the persons conducting audits. The study reveals that the activities of internal audit at non-financial enterprises are not clearly regulated, but are advisory in nature. However, the activities of internal audit units in ministries, central executive bodies, their territorial bodies and budgetary institutions are clearly regulated by Article 26 of the Budget Code of Ukraine, the Order of the Ministry of Finance of Ukraine dated 04.10.2011, No. 1247 «On Approval of Internal Audit Standards» (as amended) and a large number of methodological guidelines developed by the above Ministry. As a result, it is concluded that the regulatory framework on the issues of methodological and organizational provision of internal audit at these enterprises has not been elaborated yet, which may distort and provide an unreliable assessment of the activities of the object of inspection.

Deep Cervix Model Development from Heterogeneous and Partially Labeled Image Datasets.

Cervical cancer is a significant disease affecting women worldwide. Regular cervical examination with gynecologists is important for early detection and treatment planning for women with precancers. Precancer is the direct precursor to cervical cancer. However, there is a scarcity of experts and the experts' assessments are subject to variations in interpretation. In this scenario, the development of a robust automated cervical image classification system is important to augment the experts' limitations. Ideally, for such a system the class label prediction will vary according to the cervical inspection objectives. Hence, the labeling criteria may not be the same in the cervical image datasets. Moreover, due to the lack of confirmatory test results and inter-rater labeling variation, many images are left unlabeled. Motivated by these challenges, we propose to develop a pretrained cervix model from heterogeneous and partially labeled cervical image datasets. Self-supervised Learning (SSL) is employed to build the cervical model. Further, considering data-sharing restrictions, we show how federated self-supervised learning (FSSL) can be employed to develop a cervix model without sharing the cervical images. The task-specific classification models are developed by fine-tuning the cervix model. Two partially labeled cervical image datasets labeled with different classification criteria are used in this study. According to our experimental study, the cervix model prepared with dataset-specific SSL boosts classification accuracy by 2.5%↑ than ImageNet pretrained model. The classification accuracy is further boosted by 1.5%↑ when images from both datasets are combined for SSL. We see that in comparison with the dataset-specific cervix model developed with SSL, the FSSL is performing better.

Thickness Measurement at High Lift-Off for Underwater Corroded Iron-Steel Structures Using a Magnetic Sensor Probe

Infrastructure facilities that were built approximately half a century ago have rapidly aged. Steel sheet piles, the inspection object in this study, are severely corroded, resulting in cave-in damages at wharfs. To solve such a problem, non-destructive inspection techniques are required. We previously demonstrated plate thickness measurement using extremely low-frequency eddy current testing. However, when the steel sheet piles are located in water, shellfish adhere to their surface, causing a lift-off of several tens of millimeters. Therefore, this large lift-off hinders the thickness measurement owing to fluctuations of magnetic signals. In this study, sensor probes with different coil diameters were prototyped and the optimum size for measuring steel sheet piles at high lift-off was investigated. Using the probes, the magnetic field was applied with a lift-off range from 0 to 80 mm, and the intensity and phase of the detected magnetic field were analyzed. Subsequently, by increasing the probe diameter, a good sensitivity was obtained for the thickness estimation with a lift-off of up to 60 mm. Moreover, these probes were used to measure the thickness of actual steel sheet piles, and measurements were successfully obtained at a high lift-off.

Using of acoustic resonance for detection and identification of hidden defects in polymer layered composites

A method of non-destructive testing is proposed, which combines the acoustic load of the object of inspection and interferometric control of its surface displacements, formed as a result of an acoustic wave resonance in a hidden defect. The method is aimed at solving the problem of detection and identification of subsurface defects formed in structural elements made of polymer layered composite materials or contain protective paint coatings. At the same time, the defect is considered as an acoustic resonator filled with a medium in which only a longitudinal acoustic wave propagates. Usually such media are air or water. The novelty of the method is that it allows us not only to detect a hidden defect and establish its location, but also to determi¬ne its dimensions. The scheme of the experimental installation is given and the method is described. The research of the detection and identification of subsurface defects that most often occur in practice was conducted with the help of the model of the experimental installation. In products made of polymer layered composites, such defects are unbounded areas between layers during construction, internal damages such as cracks and areas of crumpling during its operation. The results of the experiments proved the effectiveness of the proposed method. The described method is also suitable for detection and identification of blistering of protective paint coatings, provided that they are filled with liquids or gases in which transverse acoustic waves do not propagate.

Active thermography inspection of CFRP using cyclic heating and Fourier transform—comparison with flash heating method

Active thermography nondestructive inspection using cyclic heating and phase images obtained via the Fourier transform is performed for carbon fiber-reinforced plastic (CFRP) specimens, and the defect detection capability of this method is compared with that of the conventional thermography method using flash heating. The experimental results indicate that the defect detection capability is significantly improved when the frequency of the phase image is equal to the cyclic heating frequency. Compared with the flash heating method, a higher signal-to-noise ratio is observed in the phase images obtained via the cyclic heating method, although the temperature increase of the inspection object during heating is lower than that observed during flash heating. These results suggest that the proposed inspection method is effective for CFRPs and other resin-based materials.

Optimization Design of Drilling Fluid Chemical Formula Based on Artificial Intelligence.

Through the research and development of the regression prediction function of support vector machine, this paper applies it to the prediction of drilling fluid performance parameters and the formulation design of drilling fluid. The research in this paper can reduce the experimental workload and improve the efficiency of drilling fluid formulation design. The apparent viscosity (AV), plastic viscosity (PV), API filter loss (FLAPI), and roll recovery (R) of the drilling fluid were selected as the inspection objects of the drilling fluid performance parameters, and the support vector machine was used to establish a model for predicting the drilling fluid performance parameters. This predictive model was used as part of the overall drilling fluid formulation optimization design model. For a given drilling fluid performance parameter requirement, this model can be applied to reverse the addition of various treatment agents, and finally, the prediction accuracy of the model is verified by experiments.

Осмотр как мера обеспечения по делам об административных правонарушениях, посягающих на интеллектуальную собственность в сети интернет

The development of the Internet today has reached a global scale, which served the transition of a significant array of public relations to a digital format. The natural continuation of this process was the increase in the number of offenses, the place of which is the global network. Among the most vulnerable objects of legal protection in this sense is intellectual property. However, the current administrative and procedural legislation does not provide for sufficient tools to enable the legal recording of evidence on the Internet. The purpose of this article is to develop proposals to legislate the procedural inspection of the web page, as security measures in cases of administrative offenses. Methodology: the work used general methods of cognition - comparison, analysis, synthesis, abstraction, a systemic, structural and functional approach, etc. Results: conducted the study allowed the author to formulate a number of proposals to improve existing legislation. Firstly, it is proposed to establish in the current administrative and procedural legislation a single unified concept and content of procedural examination, as security measures in cases of administrative offenses, as well as requirements for its conduct. Secondly, the specificity of the web page as an object of inspection suggests that the requirements for its inspection should be fixed in a separate legal norm, recognizing this procedural action as a special kind of procedural inspection in general.

New trends in the ultrasonic imaging of concrete structures by means of 3D-FMC technology

The novel technologies in ultrasound generation and data processing offer new opportunities for three-dimensional imaging of concrete structures. Especially the Full-Matrix-Capture (FMC) technique with its real-time imaging capability can be successfully utilized for quality assurance in the construction industry. Although, the available testing instruments on the market implement the principle of linear transducer array with its two-dimensional reconstruction of B-Scan images based on the Synthetic Aperture Focusing Technique (SAFT) principle. The Dry-Point-Contact (DPC) transducers utilized in commercially available instruments for concrete testing with their matrix-like layout offer a direct opportunity to implement a three-dimensional Full-Matrix-Capture (FMC) data acquisition cycle. The obtained data can be in real-time processed by 3D-TFM reconstruction and visualized and evaluated three-dimensionally. In the present contribution both state-of-the-art and novel true-3D imaging approaches and data assessment are considered on real concrete inspection objects and the advantages of enhanced data processing with respect to improved information content and easiness of result, interpretation is discussed.

FEATURES OF MATHEMATICAL MODELING IN THE CONDUCT OF FORENSIC FIRE AND TECHNICAL EXAMINATION

The article deals with the formation of the organizational and methodological foundations for conducting fire-technical examinations carried out within the framework of administrative cases at the suit of state supervision (control) in the field of technogenic and fire safety on the implementation of response measures in the form of a complete or partial suspension of the operation of inspection objects. It has been established that there are no clear assessment criteria for violations of norms and rules that determine the degree of threat to life and health of people as a result of exposure to fire hazards. The specified uncertainty causes the doubtfulness of evidence and limits the possibility of making procedural decisions when considering administrative cases regarding the implementation of response measures by supervisory (control) bodies. In accordance with the established by judicial practice, it becomes necessary to form sufficient evidence in a public law dispute using special knowledge in the field of fire safety through the adoption of decisions on the appointment of forensic fire and technical examinations. At the same time, a scientifically-based approach to conducting this kind of a fire-technical examination has not been established. The problems of scientific and technical support of expert research are defined. The purpose, subject, object, tasks, algorithm, and research methods are formed. The basis of the proposed organizational and methodological approach to conducting fire-technical examinations is the algorithm of expert studies aimed at improving evidence-based information. The dialectical methods of expert research and the method of mathematical modeling are defined and proposed as tools for scientific and technical support of fire-technical expertise. The necessity of consistent integration into forensic activities of innovative approaches and technologies, which is the method of mathematical modeling, is substantiated. The necessity of introducing a procedural procedure (a mechanism) of expert research is substantiated in order to ensure the staging, the legality of the formation of an expert opinion as evidence in an administrative case at the claim of state supervision (control) in the field of technogenic and fire safety on the implementation of response measures. The need for further scientific research aimed at improving the activities of scientific and technical support of fire-technical examinations through the development, formation, and introduction into expert practice of the methodology for conducting relevant expert research has been proved. Key words: fire-technical examination, fire safety, life/health, research methods, evidence, response measures, supervision (control).

SCIENTIFIC AND TECHNICAL SUPPORT OF FIRE AND TECHNICAL EXAMINATIONS ON THE ADMINISTRATIVE CLAIMS ON THE IMPLEMENTATION OF RESPONSE MEASURES

The article deals with the formation of the organizational and methodological foundations for conducting fire-technical examinations carried out within the framework of administrative cases at the suit of state supervision (control) in the field of technogenic and fire safety on the implementation of response measures in the form of a complete or partial suspension of the operation of inspection objects. It has been established that there are no clear assessment criteria for violations of norms and rules that determine the degree of threat to life and health of people as a result of exposure to fire hazards. The specified uncertainty causes the doubtfulness of evidence and limits the possibility of making procedural decisions when considering administrative cases regarding the implementation of response measures by supervisory (control) bodies. In accordance with the established by judicial practice, it becomes necessary to form sufficient evidence in a public law dispute using special knowledge in the field of fire safety through the adoption of decisions on the appointment of forensic fire and technical examinations. At the same time, a scientifically-based approach to conducting this kind of a fire-technical examination has not been established. The problems of scientific and technical support of expert research are defined. The purpose, subject, object, tasks, algorithm, and research methods are formed. The basis of the proposed organizational and methodological approach to conducting fire-technical examinations is the algorithm of expert studies aimed at improving evidence-based information. The dialectical methods of expert research and the method of mathematical modeling are defined and proposed as tools for scientific and technical support of fire-technical expertise. The necessity of consistent integration into forensic activities of innovative approaches and technologies, which is the method of mathematical modeling, is substantiated. The necessity of introducing a procedural procedure (a mechanism) of expert research is substantiated in order to ensure the staging, the legality of the formation of an expert opinion as evidence in an administrative case at the claim of state supervision (control) in the field of technogenic and fire safety on the implementation of response measures. The need for further scientific research aimed at improving the activities of scientific and technical support of fire-technical examinations through the development, formation, and introduction into expert practice of the methodology for conducting relevant expert research has been proved. Key words: fire-technical examination, fire safety, life/health, research methods, evidence, response measures, supervision (control).