International Journals of Multidisciplinary
Research Academy (IJMRA)

Abstract:
The issues of identifying auditing risks and reputation, calculation, evaluation of auditing risks, introduction of international auditing standards in the audit of financial statements are covered. It includes scientific and practical proposals and recommendations on the nature of audit risks in joint-stock companies, the risk of internal control, the risk of failure to find, issues related to the accounting of internal economic risk, the use of international standards of audit in the process of risk assessment.
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Abstract:
In this article, the features of the organization of internal audit in budgetary organizations in the conditions of the digital economy, the conduct of financial control on the basis of external experience of the organization, the procedures for conducting internal audit on the basis of international standards have been developed.
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Abstract:
In the present investigation, the experimental work was carried out to study the influence of the exhaust gas recirculation on the performance and emission characteristics of the biodiesel fuelled diesel engine and compared with those of diesel by recirculation of the exhaust gas at the inlet valve. The experimental works were conducted by varying the exhaust gas flow rate in terms of percentage followed by 10 %, 20% and 30% for B20 biodiesel and neat diesel. The performance and emission characteristics of the engine were discussed for both the diesel and B20 Calophyllum-Inophyllum biodiesel fuels. The results were reveled that the IP, ME, brake thermal efficiency, indicated thermal efficiency decreases for B20 Calophyllum-Inophyllum biodiesel than compared to diesel fuel and the emissions of CO, CO2, NOx and HC were found to be lower with B20 biodiesel for without EGR. However, with the increase of EGR flow rates resulted in considerable rise in CO, CO2 and HC emissions for both diesel fuel and B20 biodiesel whereas NOx emissions simultaneously reduces in larger quantity. Therefore EGR method is the effective way to reduce the NOx emission which is harmful to the environment.
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Abstract:
Project Risk Management includes the processes of conducting risk management planning, identification, analysis, response planning, response implementation, and monitoring risk on a project. The objectives of project risk management is to increase the probability and/or impact of positive risks and to decrease the probability and/or impact of negative risks, in order to optimize the chances of project success.(PMBOK 6th Edition). Risk Management is an integral component in the performance of any project including information system projects. The Kenyan Banking, and Financial Services sector in general is highly regulated and therefore inherently conservative. It’s an industry where a commitment to undertaking Information System Projects that are innovative in nature is detrimental and poses significant risk to the Institution in the event of failure. The Central Bank of Kenya (CBK) has issued a Guidance Note on Cyber security to address Technology and cyber risks and the associated reputational risk arising .The Standish Group report 2019: 83.9% of IT projects partially or completely fail. According to Standish only 16.2% of projects were deemed successful by being completed on time and budget, with all the promised functionality. A majority of projects, or 52.7%, were over cost, over time, and/or lacking promised functionality. That leaves 31.1% to be classified as failed, which means they were abandoned or cancelled. This paper seeks to determine the practice of risk management in Information System projects in a Kenyan Banking sector contest and its contribution to performance of the Projects. The argument in this paper will aid project managers and different stakeholders in the Banking sector in managing Risks that are related to the IT projects and increase project success rate by implementing adequate risk control models. With increased competitive nature of banking in Kenya and the Digitization of Banking processes, Banks cannot avoid undertaking IT related projects.
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Abstract:
This article is devoted to the consideration of issues related to the social security of the population, as well as its types. In addition, the article considers organizational, economic and legal aspects of the social allowances as the basic pillar of the social security. Moreover, the article deals with the significance of creating social security system, in particular, in terms of the problems related to paying allowances and ways of their solution.
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Abstract:
This article is devoted to the consideration of issues related to the creation of the intellectual property ecosystem throughout the world, research and experimental developments, R&D expenses, as well as accounting and assessment of inovation products.
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Abstract:
The article studies the methodological bases of cost accounting in product costs at the enterprises and draws relevant conclusions within the topic.
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Abstract:
This article is devoted to the consideration of the issues related to the disclosure of the social and economic concept of “family economy”, its development and conceptual ways to raise the welfare.
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Abstract:
The general objective of the study was to examine the role of Joint Development Action Planning on Implementation of Development Projects in Karongi District. The study attempted to achieve the following specific objectives: to assess the operationalization of Joint Action Planning by Development Actors in Karongi District; to evaluate the implementation of development projects in Karongi District in terms of time, target groups, and outputs; to examine the extent of relationship between Joint Development Action Planning and Implementation of Development Projects in Karongi District. The study adopted descriptive and correlational designs. The current research was conducted from the District of Karongi. The research population included various technical and managerial staffs and totalized 32. Both primary and secondary data was used. The questionnaire with closed-ended questions in the form of Likert Scale was used to collect primary data while secondary data was collected in-deep and thorough literature search through documentation analysis. The study employed a mix of deductive, qualitative and quantitative approaches. During the process of the study, collected data were presented using tables. For data analysis, qualitative approaches and descriptive statistics such as thematic description, narration, mean, and percentage were used while for quantitative analysis, calculations such as standard deviation, and chi-square were used. Statistical Software such as SPSS was used for data display, coding, tabulation, and analysis. The findings revealed that the level of operationalization of Joint Action Planning is very low as stated by results from the key informants with the average mean of 1.75 and a standard deviation of 0.09. ; the implementation of development projects in Karongi District is not effective, smooth, fair and dependable to the project management principles in general and projects’ activities implementation in particular. This was reported by key informants with the average mean of 1.91 and a standard deviation of 0.63; the extent of relationship between Joint Development Action Planning and Implementation of Development Projects in Karongi District through the average chi-square calculated of 19.34 while the critical chi-square value at the degree of freedom 31 and confidence level of 95% is 18.493. With this, it is clear that the chi-square calculated is less that the chi-square critical, hence the significant extent of relationship between two variables. The analysis of correlation shows as well that there is a significant correlation at 0.05 levels.The study recommends that the District via JADF office should ensure that on regular basis a platform of all developement partners takes place with the strict attendance of all and with specified action plans; and Program Managers of development projects should ensure a shared action plan is performed to the benefits and interest of duplication avoidance.
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Abstract:
Product Attributes are key to the Ecom Sales; As Customers may search based on any Attributes of a Product like Brand, Color, Gender, style etc of a Category; Search results of Products could be from different Departments & Categories with same Attributes and would be challenging in determining which Product the Customers are interested in. Also challenges of incomplete Product attributes in the Catalog & inaccurate Taxonomy and its relationships. How to handle these Product & Item Challenges? Also addressing Data Quality issues of Item & Product. How to handle Product attributes if they are Not same on Omni channel like Stores, Ecometc
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Abstract:
Retail Merchandizing & Sales KPI’s are usually ran on huge data in order to perform heavy aggregations and generate KPI’s or reports. We need to make sure Data from ALL Merchandizing area is ingested and the Complex calculations are performed on top of it. Since these runs on massive Sales data & Complex queries it will be challenging to Process Complete Data for previous years and Perform Analytics on Regular Datawarehouse Tools.2nd Challenge because of complexity we were Not including complete Landscape of all areas and hence we would not get 360-degreeview of an Transaction. So, it can be handled on BigDataArchitecture in order to Process in stipulated time and take decisions.
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Abstract:
The customary software advancement is regularly assumed as a restrictive, in-house software improvement,
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Abstract:
The line of treatment in psychiatry needs revival as clinicians resort to external symptoms
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