Abstract:Background
The surgical safety checklist (SSC) published by the WHO in 2009 is used as standard in surgery worldwide to reduce perioperative patient mortality. However, compliance with the SSC and quality of its application is often not satisfactory. Internal audits and feedbacks seem promising for improving SSC application. The purpose of this study is to investigate whether an intervention consisting of peer observation and immediate peer feedback can be implemented with high fidelity and a… Show more
“…The new internal audit paradigm will be useful in providing confidence in achieving organisational goals and identifying the company's personnel as the main control source. For that purpose, researchers suggest using an effective policy regarding the procedures for updating the company's fixed assets and their management system (Holmes, 2020;Fridrich et al, 2022). Moreover, the introduction of a reliable and objective definition of asset disposal in accounting procedures will contribute to building an effective system for monitoring their movement.…”
The production of paint and varnish materials is one of the main sectors of the chemical industry, which is rapidly and dynamically developing in the context of innovative changes. Enterprises of the paint and varnish industry create new jobs using the latest technologies, including digital ones, which can be implemented on a powerful material and technical base. The study examines global trends in the development of paint and varnish industry enterprises and determines prospects for major manufacturers. In the article, the impact of the global economic crisis deepened by the COVID-19 pandemic on the production and consumption of paint and varnish materials is analysed. The pandemic has lowered prices for chemical products, reduced orders for the supply of paint and varnish materials, and considerably increased international competition between manufacturers. Moreover, the study estimates the volumes and substantiates the need for investment in the further technological development of paint and varnish industry enterprises to reduce the energy intensity of production, material consumption of products and ensure their high quality, affordable price, and environmental safety. An internal audit of fixed assets at paint and varnish industry enterprises revealed a substantial deviation in the cost of fixed assets in the financial statements (it can reach 10-14%). Timely and well-founded management decisions on the reproduction and modernisation of fixed assets will provide enterprises with the opportunity to use the latest technological support for the production of quality and environmentally friendly products, increase their economic efficiency and competitiveness.
“…The new internal audit paradigm will be useful in providing confidence in achieving organisational goals and identifying the company's personnel as the main control source. For that purpose, researchers suggest using an effective policy regarding the procedures for updating the company's fixed assets and their management system (Holmes, 2020;Fridrich et al, 2022). Moreover, the introduction of a reliable and objective definition of asset disposal in accounting procedures will contribute to building an effective system for monitoring their movement.…”
The production of paint and varnish materials is one of the main sectors of the chemical industry, which is rapidly and dynamically developing in the context of innovative changes. Enterprises of the paint and varnish industry create new jobs using the latest technologies, including digital ones, which can be implemented on a powerful material and technical base. The study examines global trends in the development of paint and varnish industry enterprises and determines prospects for major manufacturers. In the article, the impact of the global economic crisis deepened by the COVID-19 pandemic on the production and consumption of paint and varnish materials is analysed. The pandemic has lowered prices for chemical products, reduced orders for the supply of paint and varnish materials, and considerably increased international competition between manufacturers. Moreover, the study estimates the volumes and substantiates the need for investment in the further technological development of paint and varnish industry enterprises to reduce the energy intensity of production, material consumption of products and ensure their high quality, affordable price, and environmental safety. An internal audit of fixed assets at paint and varnish industry enterprises revealed a substantial deviation in the cost of fixed assets in the financial statements (it can reach 10-14%). Timely and well-founded management decisions on the reproduction and modernisation of fixed assets will provide enterprises with the opportunity to use the latest technological support for the production of quality and environmentally friendly products, increase their economic efficiency and competitiveness.
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