The COVID-19 pandemic had a wide-ranging impact, resulting in a global recession due to weakened purchasing power. This circumstance necessitates business organizations adapting to developments and being more conscious of the risk of financial statement fraud. The intention of this research is to investigate the way corporate governance affected financial statement fraud during the COVID-19 pandemic. To acquire empirical data for examining corporate governance variables on financial statement fraud, the research was examined using quantitative methods. The study takes advantage of secondary data acquired from annual reports of companies under special monitoring listed on the Indonesia Stock Exchange of 2020-2021. The logistic regression method was used to evaluate 134 data sets, and financial statement fraud was measured using the Z-Score and F-Score models. The results indicate that using the Z-score, only the board size has a negative effect on financial statement fraud during the COVID- 19 pandemic. Meanwhile, using the F-Score, the corporate governance variables studied are not proven to have an influence on financial statement fraud during the COVID 19 pandemic.

Among the knowledge areas in which process mining has had an impact, the audit domain is particularly striking. Traditionally, audits seek evidence in a data sample that allows to make inferences about a population. Mistakes are usually committed when generalizing the results and anomalies, therefore, appear in unprocessed sets. However, there are some efforts to address these limitations using process mining-based approaches for fraud detection. To the best of our knowledge, no fraud audit method exists that combines process mining techniques and visual analytics to identify relevant patterns. This paper presents a fraud audit approach based on the combination of process mining techniques and visual analytics. The main advantages are: (i) a method is included that guides the use of the visual capabilities of process mining to detect fraud data patterns during an audit; (ii) the approach can be generalized to any business domain; (iii) well-known process mining techniques are used (Dotted Chart, Trace Alignment, Fuzzy Miner…). The techniques were selected by a group of experts and were extended to enable filtering for contextual analysis, to handle levels of process abstraction, and to facilitate implementation in the area of fraud audits. Based on the proposed approach, we developed a software solution that is currently being used in the financial sector as well as in the telecommunications and hospitality sector. Finally, for demonstration purposes, we present a real hotel management use case in which we detected suspected fraud behaviors, thus validating the effectiveness of the approach.

This paper analyzes if the Financial Fair Play (FFP) regulations set by UEFA have influenced the auditing fees charged to the football clubs. In addition, it explores the determinants of audit fees. We use a two-sample t test with equal variances to determine whether differences are present. After this, we carry out a panel data regression with clubs fix effect to estimate the determinants of audit fees in football clubs. Our findings reveal an increase of audit fees after the implementation of FFP regulations. On top of that, audit fees are explained by the presence of foreign investors if the audit firm is one of the Big4 and if the auditor is a woman. The regulation change has an impact on the audit fees charged by auditors for their services. However, this increase can be compensated across future years given the improving financial situation of clubs; therefore, the auditors’ risk diminishes and subsequent audit fees may be reduced. UEFA should monitor audit fees as well as the quality of the audit reports, which have become crucial to obtaining the license to participate in UEFA competitions.

Climate change complies firms to introduce various measures to enhance both their competitiveness and sustainability, particularly energy efficiency measures (EEMs). Energy efficiency is particularly important in energy-intensive sectors such as the industrial sector. However, EEMs within the industrial firms are hindered by several internal barriers such as competing interests within firms, the lack of information regarding energy efficiency opportunities, and the low technical competence. In this regard, energy audit aims to improve energy efficiency in facilities and to tackle internal barriers to energy efficiency. We construct a model which aims to explore the importance of energy audit in implementing EEMs and reducing the intensity of internal barriers to energy efficiency. Our research model was empirically tested through survey data gathered from 193 industrial firms in Morocco. Results show that competing interests, the lack of information and the low technical competence hinder the adoption of EEMs within industrial firms. In addition, energy audits enhance EEMs, and mitigate the negative effect of the lack of information and the low technical competence on the adoption of EEMs. However, energy audits do not attenuate the negative effect of competing interests on EEMs. This study reinforces previous studies with additional confirmation regarding the importance of energy audits for tackling the lack of information, and the low technical competence within firms. Furthermore, our study extends prior research as we found that energy audits do not reduce the intensity of competing interests within firms regarding EMMs’ implementation.

This study evaluates literature on the wheel of audit partners in Chinese companies and institutions by examining the impact of relationships before and after the rotation between the input and output partners. We consider the partners in the rotation before the rotation, before the work relationship. We find two different results from the previous working relationships: (a) increasing the likelihood of the outgoing partners after the cooling period, and (b) reducing the quality of the audit and lower accounting after the rotation. These findings ask whether the rotational partners are truly independent of the working relationships.

This report is on online banking and information systems in online banking. It throws some light on the introduction and historical background of online banking. Next, in this term report online banking information is explained in detailed. We collected a few articles, related to internet banking, on which other researchers have worked. Then further we have brief them into a table where we have mentioned their problems and limitations. Next, we discussed them in detail, giving an overview of each article. Lastly, recommendations for the online banking sectors are also mentioned.

The issue of sustainability has long been the subject of interest of the architecture engineering and construction sector. All three aspects of sustainability - economic, environmental and social - can be affected through appropriate construction waste management. Construction and demolition waste (CDW) is one of the largest worldwide waste streams, therefore it is given great attention by all stakeholders (investors, contractors, authorities, etc.). Researches have shown that one of the main barriers to insufficiency CDW recovery is inadequate policies and legal frameworks to manage CDW. It is also one of the EU's environmental priorities. Aim of the article is to confirm the economic potential of construction and demolition waste audit processing through case study. A pre-demolition waste audit has been processed for unused building of shopping center in the town Snina in Slovakia. Subsequently, a comparison of economic parameters (waste disposal costs and transport costs) of recommended CDW management was performed. This comparison confirmed the economic benefits of environmentally friendly construction waste management methods according to the waste audit results, which will also increase the sustainability of construction projects. In addition, the cost parameters of selected waste disposal methods could be another dimension of building information modelling.

Background and objectives: The appropriate use of antibiotics is the main strategy of Antimicrobial stewardship program. This study was planned to evaluate the quality of antibiotic prescriptions, its adherence with standard guidelines and surgeons’ perception regarding antibiotic use in surgeries. Methods: A prospective cross-sectional observational and survey-based study comprised of two sections: Phase 1; to investigate the antibiotic utilization in three most common abdominal surgical procedures during 9 months (January 2017 to September 2017). The appropriateness of antibiotics was compared with evidence-based guidelines. Phase 2; the surgeon’s perspectives were evaluated through a self-administered questionnaire (13 items) during the next three months (October 2017 to December 2017). Descriptive statistics, chi-square and Fisher’s exact tests analysis were used through SPSS Statistical Package 21.0. Results: A total of 866 eligible surgical cases out of 1015 were investigated. An acute appendectomy (n= 418; 48.2%) was most common surgical intervention followed by laparoscopic cholecystectomy (n= 278; 32.1%) and inguinal hernia (n= 170; 19.7%). About 97.5% of patients received antibiotics. Among these, 9.5% adhered according to guidelines with respect to correct choice, 40% for timing, 100% for dose and route (optimal value 100%). The ceftriaxone (J01XD04; n= 503; 59.5%) was most frequently prescribed antibiotic. A 200 participants (response rate 70.6%) filled out a validated questionnaire (internal consistency; α ≥ 0.7). One hundred and thirty-eight (69%) reported the overuse of antibiotics and most of them (97%) preferred broad-spectrum antibiotics instead of narrow-spectrum. The participants reported that non-availability hospital-based guidelines (n=193; 96.5%), prescribing of antibiotics without guidelines (n=186; 93%), underestimation of infection (n=177; 88.5%), lack of consensus (n=135; 67.5%) and poor awareness about guidelines (n=122; 61%) were the main determinants in their health care settings. Conclusions: The compliance of Surgical antibiotic was far below the recommendations of guidelines. The urgent needs of awareness among surgeons and implementation of antimicrobial stewardship program were important recommended interventions for appropriate use antibiotics.

Despite the number of studies on bankruptcy prediction using financial ratios, very little is known about how external audit information can contribute to anticipating financial distress. A handful of papers show that a combination of ratios and audit data can provide significant predictive purposes, but a recent paper by Muñoz-Izquierdo et al. (2018) provided an 80% predictive accuracy solely by using the disclosures of audit reports. We complement this study. Applying an artificial intelligence method (the PART algorithm), we examine the predictive ability of more easily extracted information from the report and suggest a practical implication for each user. Simply by (1) finding the audit opinion, (2) identifying if a matter section exist, (3) and the number of comments disclosed, then any user may predict a bankruptcy situation with the same accuracy as if they had scrutinised the whole report. In addition, we also provide an extended literature review about previous studies on the interaction between bankruptcy prediction and the external audit information.

The increase in the number of firms manipulating financial reports has misled shareholders' investment decisions and resulted in an indelible blot on foreign investors’ trust. Due to earnings management (EM) practice, managers' inefficiency, and lack of transparency in Iraq companies. This study tested the influence of the corporate governance mechanisms (CG), (board independence, audit committee, meeting frequency) on EM based on agency theory, as well, to link between EM and firm's performance (FP) in Iraqi listed companies and the impact of moderating role of corporate social responsibility (CSR) based on the Stakeholder Theory. The study's sample consists of 65 companies for the 2013-2018 financial years. Data were collected mainly from the annual reports (secondary data) of the Iraqi listed firms. This study uses the M-score model to detect EM practices as practical techniques in detecting earnings manipulation practices. The panel static model estimators. Hence, this paper adds to the CG literature from the perspective of stakeholder theory using Iraq's unique industrial environment. Based on the research results, policy-makers might use the study‘s findings to recognize the essential roles of several CG mechanisms in alleviating the opportunistic practices in Iraq. Further, companies should also be encouraged to enhance the CSR disclosure quality.

Due to the fact that irrigation networks are water and energy-hungry and that both resources are scarce, many strategies have been developed to reduce this consumption. Otherwise, solar energy sources have become a green alternative with lower energy costs and, as a consequence, lower environmental impacts. In this work, it is proposed a new methodology to select the scheduled program for irrigation which minimizes the number of photovoltaic solar panels to be installed and which better fits energy consumption (calculated for discrete potential combinations; using a programming software to assist) to available energy obtained by panels without any power conditioning unit. So, the irrigation hours available to satisfy the water demands are limited by sunlight, the schedule type of irrigation has to be rigid (rotation predetermined) and the pressure at any node has to be above the minimum pressure required by standards. A real case study has been performed.

The article deals with human resource management and selected personnel indicators in 10 sustainable development. The main goal of this paper is to analyse and describe human resource 11 management focused on audit of workload, motivation of employees, the competence of staff, their 12 knowledge and experience. The article shows how the selected personnel indicators are examined 13 in selected establishments of multinational company in Slovakia, as an attractive employer inter-14 ested in growth of its employees, thus employer branding. For research methods, a case study meth-15 odology is used. Data collection was carried out through a questionnaire survey with employees in 16 the company as well as an interview with sale advisors and managers. The research aimed to point 17 out a case study of the investigation of selected personnel indicators in human resources manage-18 ment in a selected company and to examine the perception of the performance of employees in 19 connection with their financial evaluation and their satisfaction in the selected company with an 20 impact on employees´ performance. Furthermore, the research aimed to determine whether there 21 was a dependence between the subjectively perceived performance of the employees and selected 22 aspects. Further indicators were calculated, such as employment rate, proportion of wasted time 23 and labour productivity.

Background. The European Centre for Disease Prevention and Control describes the community pharmacist as gatekeeper to the quality of antibiotic use. The pharmacist has the responsibility to guard safe and effective antibiotic use; however, little is known about how this is implemented in practice. Aims. To assess the feasibility of a method to audit the quality of antibiotic dispensing in community pharmacy practice and to explore antibiotic dispensing practices in Greece, Lithuania, Poland, and Spain. Methods. The Audit Project Odense methodology to audit antibiotic dispensing practice was adapted for use in community pharmacy practice. Community pharmacists registered antibiotic dispensing on a specifically developed registration chart and were asked to provide feedback on the registration method. Results. Altogether twenty pharmacists were recruited in four countries. They registered a total of 409 dispenses of oral antibiotics. Generally, pharmacists were positive about the feasibility of implementing the registration chart in practice. The frequency of checking for allergies, contraindications and interactions differed largely between the four countries. Pharmacists provided little advice to patients. The pharmacists rarely contacted prescribers. Conclusion. This tool seems to make it possible to get a useful picture of antibiotic dispensing patterns in community pharmacies. Dispensing practice does not seem to correspond with EU guidelines according to these preliminary results.

In this research, the accessibility in the footpath-level walkability condition of old core cities of India has been assessed, considering Central Kolkata, India as a case. Post-2015, after the implementation of Goal Number 11 of United Nations Sustainable Development Goals (i.e. Sustainable Cities and Communities), the significance of universal mobility has globally manifolded in the walkability sector. This research has been done in theoretical, ideological, and methodological patterns using Architectural Planning Research for promoting Universal Mobility in old Indian cities. The variables (categorical) used in this research are related to pedestrian infrastructure. The categorical variables are: 1) Building Typology of Stretch, 2) Footpath Dimensions, 3) Temporary Encroachment, 4) Permanent Encroachment, 5) Bus Stop, 6) Metro Rail Entrance, 7) Railings, 8) Storm Water Drains, 9) Public Toilet, 10) Trash Bins, 11) Street Lights, 12) Flooring, 13) Manholes, 14) Kerb, 15) Pedestrian Crossing, 16) Street Furniture, 17) Safety and Security, and 18) Additional Inclusive Features like signage. This research shows that the footpath stretches in Central Kolkata, India are inadequate in terms of ideal accessibility. In addition to this, the result of this research portrays complexities in the adaptability of accessible walkability-related considerations; thereby suggesting a new accessibility audit format for old core Indian cities for achieving Universal Mobility standards in the future. The authors also propose quantitative methods to conduct future research in the same domain.

This research contributes to the development of theories regarding the relationship between Corporate Social Responsibility (CSR) and investment decisions. Acquisition of stock returns that exceed normal predictions depends on the successful implementation of Good Corporate Governance (GCG). This study aims to examine investors' reactions to information on CSR disclosure in several countries that are members of the Association of Southeast Asian Nations (ASEAN). Furthermore, this study also examines the role of implementing GCG in strengthening the impact of CSR disclosure on investor relations as measured by abnormal stock returns. The sampling technique used was purposive Sampling. The research was conducted on Manufacturing Companies in countries that are members of ASEAN during 2017-2019. The estimation model used to analyze data is a multiple regression model. The results showed that CSR information was able to increase investors' positive reactions. Meanwhile, GCG practice is proven to strengthen the impact of CSR information on investment decisions. Other variables involved in this study, namely audit quality, company size, debt level, and sales growth, are not proven to influence abnormal stock returns.