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Implementation of Public Sector Accounting to Handle Fraud in the Public Sector in the Digital Era 实施公共部门会计以处理数字时代公共部门的欺诈行为
Pub Date : 2019-12-21 DOI: 10.54783/influence.v1i3.188
Siti Kustinah
To prevent fraud in the digital era, this study will try to develop capital for applying public sector accounting to find and describe the characteristics of fraud in the public sector in the digital era. This research will use secondary data from various studies and reports on the problems discussed through a descriptive qualitative approach. This study provides results in fraud in public sector accounting in the digital era in the form of utilizing human error, taking advantage of the lack of knowledge about digital technology, to take advantage of the misconceptions that occur in public sector accounting in the digital era. Through consideration of preventive strategies, a two-paradigm approach, carrying out technical strategies to performance accountability, the problem of fraud in the digital age can be prevented through the implementation of public sector accounting.
为了防止数字时代的欺诈,本研究将尝试开发资本来应用公共部门会计,以发现和描述数字时代公共部门欺诈的特征。本研究将使用二手数据从各种研究和报告的问题,通过描述性的定性方法讨论。本研究以人为错误的形式提供了数字时代公共部门会计欺诈的结果,利用数字技术知识的缺乏,利用数字时代公共部门会计中出现的误解。通过考虑预防策略,采用双范式方法,实施绩效问责的技术策略,可以通过实施公共部门会计来预防数字时代的欺诈问题。
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引用次数: 0
Saúde Coletiva Como Ciência Social: Reflexões Sobre as Possibilidades De Uma Saúde Coletiva Integral 公共卫生作为一门社会科学:对整体公共卫生可能性的思考
Pub Date : 2019-08-25 DOI: 10.54783/influence.v1i2.89
E. Rojas
 A comunicação social usa linguagem verbal e não verbal. Examinamos o grau de confiança e atividade cerebral quando as expressões verbais e faciais são incongruentes. Quatorze voluntários saudáveis ​​viram fotos de 8 pessoas com expressões agradáveis ​​(sorriso) ou desagradáveis ​​(repulsa) sozinhas ou combinadas com uma expressão verbal [positiva/negativa]. Como um índice do grau de confiança, os sujeitos foram solicitados a oferecer uma doação quando informados de que a pessoa na fotografia estava com problemas financeiros. Emoções positivas e grau de confiança foram avaliados por meio da Escala Visual Analógica (VAS). Potenciais relacionados a eventos (ERPs) foram obtidos em 170–240 ms após a visualização das fotografias. A atividade cerebral durante condições incongruentes foi localizada usando tomografia cerebral eletromagnética de baixa resolução padronizada (sLORETA). Os escores VAS para a condição positiva × sorriso foram significativamente maiores do que para as outras condições (<0.05). A doação oferecida foi significativamente menor para incongruência entre as expressões verbais e faciais, principalmente para a condição de sorriso × negativo. EEG mostrou mais atividade no lobo parietal com condições incongruentes do que congruentes. Incongruência [negativo × sorriso] suscitou menos emoção positiva, grau de confiança e quantidade de oferta. Nossos resultados indicam que a informação sensorial incongruente aumentou a atividade no lobo parietal, o que pode ser a base da mentalização.
社交媒体使用语言和非语言。我们检查了语言和面部表情不一致时的自信程度和大脑活动。14名健康志愿者看到了8个人的照片,他们的表情是愉快的(微笑)或不愉快的(厌恶),单独或结合了口头表达[积极/消极]。作为信任程度的指标,当被告知照片中的人有经济困难时,受试者被要求捐款。采用视觉模拟量表(VAS)评价积极情绪和自信程度。在查看照片后的170 - 240毫秒内获得事件相关电位(erp)。使用标准的低分辨率电磁脑断层扫描(sLORETA)定位不协调条件下的大脑活动。积极×微笑条件的VAS评分显著高于其他条件(<0.05)。对于语言和面部表情的不一致,给予的捐赠显著降低,特别是在微笑×负的情况下。脑电图显示顶叶在不一致的情况下比一致的情况下更活跃。不协调[消极×微笑]带来的积极情绪、信任程度和提供的数量较少。我们的结果表明,不一致的感觉信息增加了顶叶的活动,这可能是心理化的基础。
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引用次数: 0
Character Oriented School Education Management in Efforts to Build Student Values 以品格为本的学校教育管理努力塑造学生的价值观
Pub Date : 2019-08-25 DOI: 10.54783/influence.v1i2.90
D. R. S. Hidayat
Education aims to develop students' ability and character formation to become human beings who are faithful, devoted, creative, and independent. The higher the level of education, the wider the variety of knowledge gained from a person. The consequences obtained are even more significant if there is no fundamental understanding of character education applied early. Therefore, the research aims to raise the management of school education in shaping the character of students. This study uses a qualitative approach with a literature review method. The results showed that the management of school education that was oriented to character education made a significant contribution to the formation of values ​​for students, especially in building student character and teaching the importance ​​of faith and piety and the spirit of patriotism. The implementation of nature education-oriented education management involves all existing stakeholders, starting from school principals, teachers and educators, the community and the surrounding environment.
教育的目的是培养学生的能力和性格,使他们成为忠诚、奉献、创造和独立的人。教育水平越高,从一个人那里获得的知识种类就越广泛。如果没有对早期品格教育的基本理解,所获得的后果甚至更严重。因此,本研究旨在提高学校教育管理在塑造学生品格方面的作用。本研究采用文献回顾法的定性研究方法。结果表明,以品格教育为导向的学校教育管理对学生价值观的形成,特别是在塑造学生的品格和教导信仰虔诚和爱国主义精神的重要性方面做出了重大贡献。实施以自然教育为导向的教育管理涉及到所有现有的利益相关者,从学校校长、教师和教育工作者、社区和周围环境开始。
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引用次数: 0
Aflatoxin B1 Quantitative Analysis in Red Peppers for Consumption in Kayseri Using Immunoassay Enzyme (EIA) 利用免疫测定酶(EIA)定量分析开塞利食用红辣椒中的黄曲霉毒素B1
Pub Date : 2019-08-25 DOI: 10.54783/influence.v1i2.88
Andreja Kiric
Aflatoxins (AF) are extremely toxic and carcinogenic compounds and are metabolites of mold fungi Aspergillus flavus and Aspergillus parasiticus. Food and feed can be contaminated with these molds during harvest, storage, processing and marketing. In this study, aflatoxin B1 (AFB1) in 50 red pepper samples sold in Kayseri was analyzed by EIA method. The presence of AFB1 was found in all of the samples. AFB1 values were determined in the range of 1.48-70.05 ppb. It was determined that three of the red pepper samples (6.0%) had AFB1 higher than the level allowed in spices (5 ppb) according to the Turkish Food Codex Regulation.
黄曲霉毒素是一种剧毒致癌物,是霉菌黄曲霉和寄生曲霉的代谢物。食品和饲料在收获、储存、加工和销售过程中可能被这些霉菌污染。本研究采用EIA法对50份在开塞利销售的红辣椒样品中的黄曲霉毒素B1 (AFB1)进行了分析。所有样本均发现AFB1的存在。测定AFB1值在1.48-70.05 ppb范围内。经确定,三个红辣椒样品(6.0%)的AFB1含量高于土耳其食品法典条例规定的香料允许含量(5 ppb)。
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引用次数: 0
Multiculturalismo Specifico in Svizzera 瑞士特有的多元文化主义
Pub Date : 2019-08-25 DOI: 10.54783/influence.v1i2.87
Giordano Vicenza
Ci sono numerose aree, culture e lingue in Svizzera. In Svizzera, le minoranze sono per lo più minoranze etno-linguistiche la cui lingua comune è unificata. Lo Stato elvetico è stato quindi considerato uno Stato multilingue sin dalla costituzione della Confederazione nel 1848. La Confederazione ei Cantoni devono preservare le minoranze linguistiche. I fondamenti della struttura sociale svizzera sono due principi: libertà linguistica (Sprachenfreiheit) e territorialità con multiculturalismo storico e quattro lingue nazionali (Territorialitätsprinzip). Non esiste una religione di stato ufficiale in Svizzera. La religione predominante è il cristianesimo, l'islam è la più grande minoranza religiosa. Le maggiori confessioni cristiane sono quella cattolica (37,7%) e la CRS (25,5 per cento). La Svizzera ha iniziato l'afflusso di nuove minoranze culturali dopo la seconda guerra mondiale ed era fortemente legata alla migrazione economica e al massiccio numero di lavoratori ospiti dal Terzo mondo e dall'ex Jugoslavia nell'Europa meridionale. La tutela delle minoranze nazionali, ma non delle minoranze culturali, coinvolge il diritto internazionale. La tutela delle minoranze nazionali in Svizzera si basa anche su norme internazionali.
瑞士有许多地区、文化和语言。在瑞士,少数民族主要是民族语言少数民族,他们的共同语言是统一的。因此,自1848年联邦成立以来,瑞士一直被视为一个多语种国家。联邦和州必须保护语言上的少数群体。瑞士社会结构的基础是两项原则:语言(Sprachenfreiheit)和属地的自由与国家历史和多元文化主义四种语言(Territorialitätsprinzip)。瑞士没有官方的国家宗教。占主导地位的宗教是基督教,伊斯兰教是最大的宗教少数派。最大的基督教教派是天主教(37.7%)和CRS(25.5%)。瑞士在第二次世界大战后开始了新的文化少数民族的涌入,它与经济移民以及来自第三世界和前南斯拉夫的大量东道国工人以及南欧有着密切的联系。保护少数民族,但不保护文化少数民族,涉及国际法。瑞士对少数民族的保护也以国际标准为基础。
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引用次数: 0
The Place of Social Networks in Social Transformation, Technological and Educational Relationships 社会网络在社会转型、技术和教育关系中的地位
Pub Date : 2019-04-25 DOI: 10.54783/influence.v1i1.86
Ferit Çakmak
In this research, the impact of technology on this process has been highlighted following the idea of social change and the phases reached by mankind. Social changes are then dealt with and the circumstances that arise via interaction between the three ideas are articulated in the framework of education, which has a link with technology. The ideas of distant education and e-learning that have been developed are described and the capabilities and impacts of social networking and social media -this links the virtual and real world through Web 2.0- are taken into account on individuals and society. Positive improvements can be made using the potential of social networks in the social changes, technology and education triangle but, if certain matters are ignored, such potential might damage them.
在这项研究中,技术对这一过程的影响在社会变革的思想和人类所达到的阶段之后得到了强调。然后处理社会变化,通过这三种思想之间的相互作用而产生的环境在教育框架中得到阐述,这与技术有关。本文描述了远程教育和电子学习的概念,并考虑了社交网络和社交媒体(通过Web 2.0将虚拟世界和现实世界联系起来)对个人和社会的能力和影响。利用社交网络在社会变革、技术和教育三角中的潜力可以做出积极的改进,但如果忽视某些问题,这种潜力可能会损害它们。
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引用次数: 0
How Organizational Culture Affects the Innovation Capacity of Djiboutian Businesses 组织文化如何影响吉布提企业的创新能力
Pub Date : 2019-04-25 DOI: 10.54783/influence.v1i1.95
Najimu Ayuma
The study examined the impact on the innovativeness of companies in Djibouti on the organizational culture. A number of workers of certain companies in Djibuti were primary sources of information derived from chosen population elements and the selected elements. As estimate approaches for the investigation, Pearson correlation and regression analysis were utilized. The regression result indicates a positive and significant impact on corporate performance, innovation has a positive and significant impact on corporate performance, meaning that an increase of unit innovation increases the company's corporate performance, while corporate adhocracy has a positive effect on corporate performance. The results of the study suggest, based on the approach employed, that organizational culture is seen as the principal driver of performance and inspires people to be innovative at all times. Innovativeness also promotes the corporate culture and hedges its competition, and most companies develop new ideas inside rather than outside. Managers have always agreed to encourage workers to create new ideas and to take decisions on corporate culture.
本研究考察了组织文化对吉布提公司创新能力的影响。吉布提某些公司的一些工人是从选定的人口组成部分和选定的组成部分获得的主要资料来源。作为调查的估计方法,使用Pearson相关分析和回归分析。回归结果表明,单位创新对公司绩效有正向显著影响,单位创新对公司绩效有正向显著影响,即单位创新的增加会提高公司绩效,而企业民主对公司绩效有正向影响。根据所采用的方法,研究结果表明,组织文化被视为绩效的主要驱动力,并激励人们始终保持创新。创新也促进了企业文化,对冲了企业的竞争,大多数企业都是在内部而不是外部发展新的想法。管理者总是同意鼓励员工创造新想法,并对企业文化做出决定。
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引用次数: 0
Os impactos da judicialização da saúde no município de São Paulo: gasto público e organização federativa sao保罗市卫生司法化的影响:公共支出和联邦组织
Pub Date : 2019-04-25 DOI: 10.54783/influence.v1i1.94
Daniele Moura dos Santos
En los últimos años puede ser visto en Brasil un incremento en el número de decisiones judiciales obligando al Gobierno a proporcionar medicamentos, productos y procedimientos de salud. Los jue-ces normalmente ignoran el impacto presupuestario de sus decisiones y entienden que toda entidade federativa puede ser responsable para suministrar cualquier tratamiento solicitado por el paciente. Este estudio analiza el impacto de estas decisiones para la gestión del presupuesto de la política de salud en la Municipalidad de São Paulo. El gasto presupuestario fue calculado con información pro-veída por la Municipalidad de São Paulo y disponible en el Diario Oficial. Según las estimaciones del presente trabajo, el gasto del municipio con la judicialización de la salud en 2011 es equivalente a 6% del presupuesto de su política de asistencia farmacéutica y 10% del total gastado en el suministro de medicamentos y material hospitalar. Además, alrededor de 55% de este gasto es para el suministro de medicamentos de la responsabilidad de los Estados o del Gobierno Federal y 45% para los tratamientos que no pertenecen a la política pública de salud.
近年来,在巴西可以看到越来越多的法院判决迫使政府提供药品、产品和保健程序。法官通常不知道他们的决定对预算的影响,并明白每个联邦实体都有责任提供病人要求的任何治疗。本研究分析了这些决定对sao保罗市卫生政策预算管理的影响。预算支出是根据sao保罗市政府提供的信息计算的,该信息可在《官方日报》上获得。根据这项工作的估计,2011年市政当局在卫生司法化方面的支出相当于其药品援助政策预算的6%,相当于提供药品和医院用品总支出的10%。此外,大约55%的支出用于州或联邦政府负责的药品供应,45%用于不属于公共卫生政策范围的治疗。
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引用次数: 31
O Papel das Experiências E Das Redes De Sociabilidade Na Construção De Narrativas Nas Empresas 经验和社交网络在企业叙事构建中的作用
Pub Date : 2019-04-25 DOI: 10.54783/influence.v1i1.85
Casimiro Redondo
Este artigo busca conhecer o papel das experiências e redes de sociabilidade nas narrativas nacionais de um grupo de empresários e executivos pertencentes a diversas associações empresariais de Lima. Essas percepções, representações e experiências foram desenvolvidas no marco da tese "Análise do discurso sobre a sociedade peruana nas principais associações empresariais de Lima". Assim, a pesquisa surge da necessidade de estudar os setores mais privilegiados da sociedade peruana a partir da antropologia, pois ajuda a compreender como se exerce o poder na América Latina.
本文旨在了解经验和社交网络在利马不同商业协会的一群企业家和高管的国家叙事中的作用。这些看法、表现和经验是在“利马主要商业协会中秘鲁社会的话语分析”论文的框架内发展起来的。因此,这项研究产生于需要从人类学的角度研究秘鲁社会的特权阶层,因为它有助于理解权力在拉丁美洲是如何行使的。
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引用次数: 0
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INFLUENCE : International Journal of Science Review
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