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Study on the Importance of the Statutory Auditor
Marioara Molociniuc (Hritcan)
Issue:
Volume 8, Issue 2, March 2022
Pages:
28-37
Received:
11 November 2021
Accepted:
3 December 2021
Published:
23 March 2022
Abstract: The global economy is constantly changing and innovating, new situations are emerging and adaptability to these conditions is essential. Thus, the importance of the statutory auditor has become more and more accentuated, the value offered by him through the mission he carries out as well as through the opinion he issues is much more substantial than it is seen at first sight. This article aims to highlight the importance of the statutory auditor in the global economy. The image of the entities is transposed in an audit report and through a positive opinion it brings credibility, respect, prosperity and trust both economically and socially. The auditor offers perspectives and open doors to creditors, investors and collaborators and internally contributes to staff accountability, business transparency and devotion from stakeholders. In order to give credibility to the audit report, we need to know who prepares it, what are the skills and competencies required and what kind of training and professional experience is required to practice this profession. Through a research on the conditions imposed by the legislation as well as on the path that an auditor must follow in order to acquire this quality, I will demonstrate the professionalism of the auditor as well as the value that he brings to the audited entity.
Abstract: The global economy is constantly changing and innovating, new situations are emerging and adaptability to these conditions is essential. Thus, the importance of the statutory auditor has become more and more accentuated, the value offered by him through the mission he carries out as well as through the opinion he issues is much more substantial tha...
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Determinants of Export Performance of Honey Industries in Ethiopia
Issue:
Volume 8, Issue 2, March 2022
Pages:
38-47
Received:
16 February 2022
Accepted:
17 March 2022
Published:
29 March 2022
Abstract: The study was conducted to identify the determinants of export performance of honey industries in Ethiopia and to establish trends of the Ethiopian honey export volume and honey export value. Specifically, the study aimed to assess factors that determine the export performance of existing Ethiopian honey exporters, to identify the extent at which the determinants have an effect on performance of Ethiopian honey export industry, and to assess the trends of Ethiopian honey export in volume and value. In the study a descriptive and explanatory research designs were adopted and the sampling technique (non-probability- purposive sampling technique) was used to select sample of 96 sample size from 24 Ethiopian honey exporting firms. The data collection methods; questionnaire and descriptive data analysis methods were applied to collect the data. The analysis of the secondary data showed that the trends of the Ethiopian honey export volume and honey export value showed an average decline rate of 53% and 51.5% respectively during 2011-2020. The study recommends Ethiopia to have mandatory honey standard, technical supervision and follow up must be strong to reduce adulteration of honey and enhance quality as it is the major criteria of export standard, establishment of new policies on application of agrochemical crops and pesticides, creating suitable condition to produce honey storage and packaging materials in the country, increase production volume to stabilize domestic market price and increase export performance.
Abstract: The study was conducted to identify the determinants of export performance of honey industries in Ethiopia and to establish trends of the Ethiopian honey export volume and honey export value. Specifically, the study aimed to assess factors that determine the export performance of existing Ethiopian honey exporters, to identify the extent at which t...
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Model of the Determinants of Work Stimulation in Female Heads of Household
Javier Carreon Guillen,
Leticia Maria Gonzalez Velasquez,
Modesto Barron Wilson,
Victor Hugo Meriño Cordoba,
María del Rosario Zayas Campas,
Cruz Garcia Lirios,
María del Rosario Molina Gonzalez
Issue:
Volume 8, Issue 2, March 2022
Pages:
48-54
Received:
13 January 2022
Accepted:
28 January 2022
Published:
9 April 2022
Abstract: Background. Until February 2022, more than 200 million have been infected with COVID-19, who suffer from lasting effects such as depression, insomnia, fatigue or stress. In this sense, cognitive stimulation therapy is an alternative to the reactivation of personal, family, educational or work functions, although the scope of the technique in labor and social reintegration is unknown. Target. If there is a lack of knowledge of the effects of COVID-19 in the classroom, then it is necessary to explain rehabilitation through cognitive stimulation on performance and school performance. Method. A cross-sectional, correlational and exploratory study was carried out with a sample of 100 students from a public university in central Mexico, considering their participation in professional practices and social service in public health centers specializing in cognitive stimulation. The Self-Care Scale was used, which includes 72 reagents around the cognitive determinants of self-care and the indicators of prevention of contagion and disease by COVID-19. Results. It was found that the perceptions of cognitive stimulation, which are based on observation, relaxation and musical expressiveness, determine the self-care indicated by the prevention of infections and diseases. Conclusion. The results of the study are discussed in relation to the state of the art, considering that risk perceptions predict self-care and rehabilitation.
Abstract: Background. Until February 2022, more than 200 million have been infected with COVID-19, who suffer from lasting effects such as depression, insomnia, fatigue or stress. In this sense, cognitive stimulation therapy is an alternative to the reactivation of personal, family, educational or work functions, although the scope of the technique in labor ...
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System Based on Market Segmentation to Improve the Export of Peruvian Coffee
Jasson Yllescas,
Hugo Vega,
Percy De La Cruz,
Jorge Pantoja,
Ernesto Cancho-Rodriguez
Issue:
Volume 8, Issue 2, March 2022
Pages:
55-61
Received:
30 March 2022
Accepted:
16 April 2022
Published:
26 April 2022
Abstract: In 2021 Peru exported 250 thousand tons of coffee, ranking seventh among the main coffee exporters in the world compared to the 4,000 thousand tons exported by Brazil, which ranks first. This research project aims to optimize coffee export processes through the development of management software for these exporting companies that allows them to have optimized processes, better control of their activities and make better decisions when exporting. Due to the great variety of types of coffee and the different destination markets, market segmentation was defined as a marketing strategy, which will allow the application of differentiated, efficient and effective commercial strategies. With the implemented software, the companies have been able to improve their export processes, the complexity of the different objectives and scenarios, the software plans quite accurately, as well as the calendar, volumes, and types of coffee to be exported. This helps coffee exporters to have adequate control of their activities and improve export processes, being more efficient and above all, making better decisions based on the information stored; With the use of a management tool, a higher percentage of organized producers is achieved, the export process is considerably improved and there is a greater participation in the international market.
Abstract: In 2021 Peru exported 250 thousand tons of coffee, ranking seventh among the main coffee exporters in the world compared to the 4,000 thousand tons exported by Brazil, which ranks first. This research project aims to optimize coffee export processes through the development of management software for these exporting companies that allows them to hav...
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