СУЩНОСТЬ, ЦЕЛИ И ЗАДАЧИ АНАЛИЗА ФИНАНСОВОГО СОСТОЯНИЯ ХОЗЯЙСТВУЮЩЕГО СУБЪЕКТА И ЕГО ИСПОЛЬЗОВАНИЕ В СИСТЕМЕ КОМПЛАЕНС-КОНТРОЛЯ

The educational changes in the Romanian pre-university education system over the last ten years have required the creation of internal mechanisms, articulated through an internal managerial control system in order to improve and maintain performance in all the basic compartments of the school organization. The success and the performance of a educational organization is based on many factors that take into account the scholars progress, the professional training of professors, the curriculum, but also the manager’s style and strategies that he applies at an institutional level. Despite controversy and doubt, internal management control is seen as an indispensable tool in performance management of modern organizations. The reason for this consists in management control treating the present problem for all the typologies: that there is certainty in the fact that managers, alongside with professors achieve performances in the behalf of the organization. In order for the relationship between the manager of the institution and his personnel to remain favorable, it is normal that the management to measure and control the performance of his employees. The present paper aims to create an internal radiograph within a preschool education institution in order to hierarchize performance indicators and / or identify influential factors to be achieved in order to obtain a performing school environment (for children, teachers and the entity manager). The paper/research begins with a presentation of the theoretical concepts, followed by an empirical research that is based on qualitative methods, and uses as an instrument the interview (applied to teachers, heads of departments, managers). The paper ends with a series of proposals, conclusions that can be implemented in various educational organizations.

The current business environment changes rapidly. The company must have a reliable internal control system in order to survive and highly competitiveness. This paper discusses about the important role of internal control in Accounting Information Systems. The study of literature is used in this paper. The author presents five old papers as an object of it.The author finds six important role of Internal Control System. The first is giving a great influenced on Accounting Information Systems which is computer-based, Internal Control Systems can prevent excessive resources within the company, Creating accountability of the financial reports, increasing the credibility and quality to the company, the management becomes easy to make the decision, and preventing the fraud. Accounting Information Systems which is computer based can’t do well without controlling from the management Keywords:Accounting Information System, Internal Control, The Important Role

In modern conditions, compliance is the basis for improving the management decision-making process, contributes to the achievement of the established strategic and tactical goals of the enterprise and ensures its sustainable development in the long term. In this connection, the functions of compliance control are significantly expanded. The subject of the article’s research is the compliance control system, which is a complex of types of controls built into the business processes of economic entities, established to comply with certain standards. The purpose of the work is to improve the theoretical and practical aspects of the formation of the compliance control system at enterprises. To achieve the goal, the following tasks should be solved: to systematize the theoretical and methodological approaches to the concept of "compliance control", to generalize the areas of regulation of companies’ activities with the help of compliance control, to specify the types of compliance risks. Consider the peculiarities of compliance control, its components and the structure of the compliance program. To achieve the goal of the work, a set of general scientific methods was applied: abstract-logical generalization; comparative comparison of playing; analysis and synthesis. As a result of the conducted research, directions, types and features of compliance control and compliance risks, features of the composition of the compliance program were specified. Conclusions: the implementation of compliance control provides enterprises with indisputable advantages in the form of image improvement; simplification of algorithms for interaction with supervisory and regulatory bodies; increasing the level of corporate culture – continuous monitoring of risk situations and smooth introduction of compliance procedures into the company’s work contributes to the improvement of business processes and the formation of a dynamic environment for the creation of an innovative climate and the emergence of a "corporate spirit", which involves clear compliance with ethical standards in relation to counterparties; the possibility of establishing new partnerships; the possibility of presence on international markets – the implementation of compliance in transnational companies and companies that plan to enter the international level increases their trust on the part of foreign stakeholders.

Business today are facing great challenges and complications than ever before, as economical, legal and technological interdependence become more common and pronounced. Due to these developments, risks may go unidentified too long and early warning indicators ignored. It is therefore an assumption that every business organisation has put in place risk management and internal control systems in order for the organization to continue running. In light of this, this paper has been undertaken in order to present more about the internal control systems implemented by companies and the part of internal audit inside those systems. My thesis is a study of the need that every organisation has. The study is made by examining the theoretical field of knowledge that I had access to. This study reveals that control systems exist in the company and that these control systems are very important, effective and therefore provide adequate checks and balances.

A compliance control system is designed for wire suspended systems. The kinematic and static characteristics of the systems are analyzed and a rigid manipulator model with some virtual springs at the tip is derived. After showing that both position controllers and force controllers are needed for compliance control of a suspended object, a way to design each controller is described. A compliance controller for a prototype crane with three wires is designed and the crane is used for automatic assembly and cooperation between the crane and a position-controlled industrial robot. The experimental results verify the effectiveness of the compliance controller.

The article defines the need for an assessment of the internal control system in order to increase the effectiveness of its work. In this regard, attention is focused on evaluation approaches. The importance of its constant monitoring is determined. An action plan has been identified for evaluating the effectiveness of the internal control system in the organization. The procedure for actions in case of identified shortcomings has been formed. Questions are fixed for understanding the detailed picture of the organization of the internal control system. The purpose of the study is presented as the formation of approaches for assessing the effectiveness of the internal control system in an organization.

В современной рыночной системе успешное функционирование компании зависит от эффективной системы внутреннего контроля, которая своевременно выявляет возникшие риски и разрабатывает методы по их снижению. В статье рассматривается система внутреннего контроля, ориентированная на риск, которая позволяет анализировать риски, обусловленные необходимостью обеспечения достоверной информацией об активах и обязательствах хозяйствующего экономического субъекта. Для этого проанализированы нормативные документы и иные теоретические аспекты для построения системы внутреннего контроля, приведены виды рисков, основные причины их возникновения и методы их оценки. В работе указаны факторы, способствующие созданию системы внутреннего контроля с целью минимизации рисков и повышения эффективности деятельности организации. In a modern system, functioning depends on the internal control system. The article presents a risk-based internal control system that allows risk analysis. For this, regulatory documents and other theoreticalaspects for building an internal control system are analyzed, types of risks, the main causes of their occurrence and methods for assessing them are presented. The paper indicates the factors contributing to the creation of aninternal control system in order to minimize risks and increase the effectiveness of the organization.

The study examined the effect of creative accounting on the performance of commercial banks listed on the Ghana Stock Exchange. The research design chosen for this study is an ex-post facto research design, which involves examining facts that have already occurred without any interference. The research approach adopted is quantitative, focusing on objective measurements and statistical analysis of data collected through surveys. The study relies on secondary data, specifically financial reports of deposit money banks listed on the Ghana Stock Exchange. The target population includes all the listed commercial banks on the exchange. The sample size consists of 8 out of the 9 commercial banks selected based on their up-to-date financial reports. The data analysis was done with the aid of SPSS software, employing descriptive and inferential statistical techniques such as multiple regression was used to determine the cause and effect relationship among variables. The study found that there was a strong positive link among a bank's size, creative accounting and sales growth and its return on assets and return on equity. Also, SIZE and SG positively affect the profitability (ROA and ROE) of the listed firms on the GSE. However, Creative Accounting negatively affects profitability (ROA and ROE). Therefore, ccommercial banks should be critical regarding on issues or items that they classified under creative accounting. Also, commercial banks should develop strategies to lure many shareholders to invest in the banks in order to improve upon their performance. Moreover, there is urgent need for monitoring companies’ activities in order to raise the quality of financial reporting in Ghana. This can be achieved in determining which accounting manipulation is kept within the limits of legality. Lastly, commercial banks should strengthen their internal control systems in order to deal with issues of creative accounting and misleading financial reports.

This research is aimed at solving the problem of safeguarding robot operation by modeling the subjective reality of an intellectual anthropomorphic robot. Analysis has been carried out on trends in designing advanced robot control systems and methods of improving the safety of robot usage. The following conclusions are drawn: the risk of causing damage to human life, health or property increases when people interact with robots; it is necessary to combine neural network control systems with expert control systems in order to enhance the intellect of a robot and raise the level of trust held by humans towards robots; developing norms and regulations, designing collaborative robots, drawing visualization diagrams for safety zones cannot really provide the depth of robot socialization sufficient for the human society; an informative model of the subjective reality could be integrated into an intellectual anthropomorphic robot to provide a safer ‘human-robot’ interaction. Such an approach should result in achieving the greatest trust of humans and their safety due to anthropomorphic conversion of both the external design of a robot and its internal control structure. By its nature, the research is interdisciplinary – it is run in the fields of artificial intelligence and philosophy of subjective reality.

The Multispectral Advanced Narrowband Tokamak Imaging System (MANTIS) is proposed to resolve the steep temperature and density gradients in the scrape-off layer of tokamaks in real-time. The initial design is to deliver two-dimensional distributions of key plasma parameters of the TCV tokamak to a real-time control system in order to enable novel control strategies, while providing new insights into power exhaust physics in the full offline analysis. This paper presents the conceptual system design, the mechanical and optical design of a prototype that was built to assess the optical performance, and the results of the first proof-of-principle tests of the prototype. These demonstrate a central resolving power of 50-46 line pairs per millimeter (CTF50) in the first four channels. For the additional channels, the sharpness is a factor two worse for the odd channels (likely affected by sub-optimal alignment), while the even channels continue the trend observed for the first four channels of 3% degradation per channel. This is explained by the self-cancellation of off-axis aberrations, which is an attractive property of the chosen optical design. The results show that at least a 10-channel real-time multispectral imaging system is feasible.

The paper provides an analysis of the operation of a wind power plant with full energy conversion based on an asynchronous generator with a short-circuited rotor. The possibility of optimizing the operation of the asynchronous generator at low speeds of shaft rotation allows to expand the range of effective use of the wind power plant at unstable wind speed and opens up wide opportunities for the application of intelligent control systems for the asynchronous generator, in contrast to the generator based on a synchronous ma-chine with permanent magnets. These advantages are achieved due to the use of converting technology, which in turn requires the use of a complex control system, the sequence of turning on the converters and the separation of control and feedback loops. The use of an asynchronous generator with a short-circuited rotor requires the presence of an initial magnetization of the machine for further operation, this can be achieved in several ways either from the network or from the storage, in the case of an autonomous system with a wind energy installation. In the course of the work, it was shown that non-compliance with the start-up procedure of the wind energy installation may result in abnormal modes accompanied by significant current and dynamic mechanical overloads of the machine and the installation's converters. The resulting simulation model can be used for research and comparative analysis of the operating modes of wind turbines with different types of generators and optimization of their control system in order to maximize the generated power from wind energy in various conditions.

The inherent complexity of critical production systems, coupled with policies to preserve people´s safety and health, environmental management, and the facilities themselves, and stricter laws regarding the occurrence of accidents, are the motivation to the design of Safety Control Systems that leads the mitigation functionality. According to experts, the concept of Safety Instrumented Systems (SIS) is a solution to these types of issues. They strongly recommend layers of risk reduction based on hierarchical control systems in order to manage risks, preventing or mitigating faults, and to lead the process to a safe state. Additionally some of the safety standards such as IEC 61508, IEC 61511, among others, guide different activities related Safety Life Cycle design of SIS. The IEC 61508 suggests layers of critical fault prevention and critical fault mitigation. In the context of mitigation control system, the standard provides a recommendation of activities to mitigate critical faults, by proposing control levels of mitigation. This paper proposes a method to implement the mitigation layer based on the risk analysis of the plant and the consequences of faults of its critical components. The control architecture, based on distributed and hierarchical control systems in a collaborative way, will make use of the techniques of risk analysis raised and mitigation actions, based on the knowledge of an expert, implemented by fuzzy logic.

This paper proposes a new control technique based on wavelet transform decomposition for Unified Power Quality Conditioner (UPQC) control system in order to compensate voltage sag. The new control technique extracts the reference voltages so fast; therefore, system voltages can be compensated fast and effectively and so, the injected voltages by series active filter decreases significantly. This control technique is used for estimating phase angle of voltages in a new control strategy which is designed to eliminate the harmonics and unsymmetrical components as well. Analyzing the new control technique as well as simulation results for mitigating voltage sag is presented to validate the control strategy. Comparison the technique with FFT control technique shows that the proposed control technique estimates the phase angle and amplitude of the system voltages faster than FFT algorithm and the compensation limits can be developed specially in the case of large phase angle jump caused by system faults.

The paper deals with the problem of integration of artificial intelligence systems into the access level control system in order to expand the functionality of the latter. It is proposed, by recognizing the emotions expressed on the faces of visitors to the building (a bank is considered as an example), to make an assumption about the purposes of the visitor's visit and, if the artificial intelligence system assumes aggressive intentions, to inform the security about this, in order to remove special attention to these visitors. In addition, the artificial intelligence system can attract the attention of the guard to unwanted visitors, the data about which can be located in special databases. Also, the paper considers the algorithm for training a neural network, performed using the appropriate software.

An expert-system-based machine monitoring and maintenance management system