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Article
Publication date: 1 April 1973

N.M. AMOSOV, A.M. KASATKIN, L.M. KASATKINA, E.M. KUSSUL, S.A. TALAEV and V.D. FOMENKO

This paper develops a hypothesis concerning the structure and interaction principles of main psychological programs in form of semantic networks. Models for the brain information…

32

Abstract

This paper develops a hypothesis concerning the structure and interaction principles of main psychological programs in form of semantic networks. Models for the brain information mechanisms are proposed, including planning, decision making, complex concept forming and situation evaluation. Some experimental studies are described.

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Kybernetes, vol. 2 no. 4
Type: Research Article
ISSN: 0368-492X

Available. Content available
Article
Publication date: 1 October 2003

440

Abstract

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Disaster Prevention and Management: An International Journal, vol. 12 no. 4
Type: Research Article
ISSN: 0965-3562

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Article
Publication date: 28 November 2024

Oleg M. Yaroshenko, Vasyl Ya Nastyuk, Tetiana V. Koliesnik, Mykola M. Klemparskyi and Nelli Yu Tsybulnyk

The article examines the specifics of conducting a financial audit by enterprises through innovative methods of management and control, especially under martial law and remote…

21

Abstract

Purpose

The article examines the specifics of conducting a financial audit by enterprises through innovative methods of management and control, especially under martial law and remote work.

Design/methodology/approach

The authors study the draft laws aimed at improving the conduct of financial audits under martial law.

Findings

The advantages and prospects for the introduction of electronic audits in Ukraine are analyzed. The need to introduce electronic audits and outsourcing audits as one of the methods of reducing the impact of war on the Ukrainian economy is determined.

Practical implications

A number of measures are proposed to improve management and control of financial audits during the war and implement e-audit in the traditional system of taxpayer audits and activities. The audit in the context of remote work and war can no longer be conducted by traditional methods. It is specified that the main form of audit is a remote audit, which, despite the limitations, should be conducted in accordance with established international standards.

Originality/value

Finally, it is proposed to clarify the structure of specialized tax audit in Ukraine, create an electronic audit procedure and develop appropriate software for auditors.

Details

Managerial Finance, vol. 51 no. 3
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 February 1956

The First International Congress on Documentation of Applied Chemistry‐was held at the Institut Français, London, S.W. 7 on 22–25 November 1955. It was organized by the Society of…

1800

Abstract

The First International Congress on Documentation of Applied Chemistry‐was held at the Institut Français, London, S.W. 7 on 22–25 November 1955. It was organized by the Society of Chemical Industry at the request of the International Union of Pure and Applied Chemistry. Some 300 persons attended, of whom about 100 were from overseas; these numbers included chemists and documentalists.

Details

Journal of Documentation, vol. 12 no. 2
Type: Research Article
ISSN: 0022-0418

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