critical areas
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The basis of the material and technical base of the functioning of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the study is to improve the methodological tools for internal control of the movement of fixed assets at the enterprise, which contribute to the effective assessment of the accounting system and the conduct of control and analytical procedures. To improve the methodological support of internal control of the movement of fixed assets, an internal control working document (ICWD) “Test for assessing the accounting system of fixed assets” was developed, which allows you to identify critical areas of accounting with a high level of risk and determine the means necessary for conducting control procedures. The ICWD “Report on the presence and safety of fixed assets” and “Checking the execution of primary documents for the disposal of fixed assets” developed in the course of research allow the collection of information to confirm the reality of the articles of the financial statements; to establish the reliability of the facts of disposal of fixed assets and to guarantee the quality of original source documentation. To carry out control measures when checking the depreciation of fixed assets, testing should be carried out on the basis of the “Test for checking the correctness of depreciation” developed by the ICWD, using which you can promptly identify violations in the procedure for calculating depreciation. The proposed working documents will make it possible to carry out control procedures, accumulate evidence that can be used in the formation of a report on the results of the audit and the development of recommendations to improve the efficiency of the financial and economic activities of the enterprise

Besides providing information to pupils, their parents, teachers, and school founders about the achieved level in mathematics, the pupils’ results in mathematics at international or national testing can also be used for other purposes. In our research, the results of Slovak national testing T9 (success rate of pupils and difficulty of individual thematic areas and test items) seem to us to be a reasonable source for identification of critical areas in school mathematics. Based on the findings of such areas, we target more at these areas in the preparation of future teachers of mathematics. The special group of problems, so-called problems with figures, seems to be one of the critical areas. In the assignment of these problems, a part of the input information is not of a purely textual character, and in the process of solving the solver has to read information about objects appearing in the problem and relations between objects from figures (e. g. scheme, graph, chart, table, picture or map). The paper focuses on success rates of pupils in solving problems of this type and on various roles and functions of figures in problems with figures from the testing T9.

The thermal management system architectures proposed for hydrogen-powered propulsion technologies are critically reviewed and assessed. The objectives of this paper are to determine the system-level shortcomings and to recognise the remaining challenges and research questions that need to be sorted out in order to enable this disruptive technology to be utilised by propulsion system manufacturers. Initially, a scientometrics based co-word analysis is conducted to identify the milestones for the literature review as well as to illustrate the connections between relevant ideas by considering the patterns of co-occurrence of words. Then, a historical review of the proposed embodiments and concepts dating back to 1995 is followed. Next, feasible thermal management system architectures are classified into three distinct classes and its components are discussed. These architectures are further extended and adapted for the application of hydrogen-powered fuel cells in aviation. This climaxes with the assessment of the available evidence to verify the reasons why no hydrogen-powered propulsion thermal management system architecture has yet been approved for commercial production. Finally, the remaining research challenges are identified through a systematic examination of the critical areas in thermal management systems for application to hydrogen-powered air vehicles’ engine cooling. The proposed solutions are discussed from weight, cost, complexity, and impact points of view by a system-level assessment of the critical areas in the field.

In recent times, there have been developments in the maritime industry that underscore the need to optimise operations to yield maximum productivity. Apart from this, stakeholders in this industry have also advocated improvements in seaport operations' critical areas. However, there is no known study in which the relationship between performance criteria and seaport operation measures is investigated. This study proposes a framework for selecting operation measures for the maritime industry. It uses stakeholders' expectations for operational criteria and fuzzy logic to design the framework. Nine criteria were considered in the framework, while Fuzzy VIKOR (VIsekriterijumska optimizacija I KOmpromisno Resenje) and fuzzy Shannon entropy were incorporated into it. The framework's applicability was tested using information that was obtained from Tin can port, Lagos, Nigeria. During this process, hinterland traffic diversion (A1), congestion pricing (A2), off-dock container yards (A3), Fast rail shuttles (A4), expanded rail connections (A5) were considered as alternatives for seaport operational measures. When the developed framework was used to analyse the collected information from Tin Can port, Lagos, Nigeria, the fuzzy VIKOR index ranked the alternatives as A1 » A2 » A3 » A5 » A4. Therefore, this study's insights show that mathematical models can be used to make informed seaports decisions.

Purpose This study aims to illustrate an overarching picture of the knowledge base on change management, including contributing authors, institutions and countries. The study also aims to elicit the intellectual structure of the knowledge base using science mapping. Design/methodology/approach The authors engaged 1,457 published documents, generated from a SCOPUS search, to analyse research conducted in the area of change management. Bibliometric indicators such as authors, institutions and countries were used in the analysis. Additionally, science mapping analyses such as keyword co-occurrence and co-citation were also performed using VOSviewer. Findings The findings indicated that scholarly work in the field of change management is on the rise. Furthermore, while the contribution from different regions of the world was observed, the most impactful scholarly works came from the West and Asia. Finally, it was found that research on change management could be classified into four schools of thought; engineering and information and communication technology (ICT) industry, organisational aspects of change, leadership aspects of change and human aspects of change. Originality/value This study contributes to the knowledge base on change management by creating an intellectual landscape of the existing research. The results demonstrated that the existing literature on the topic forms four broad clusters of knowledge and that the ICT industry is the current epicentre of research in this area. These findings could benefit researchers, as well as practitioners in streamlining their actions towards the most relevant and critical areas on the topic of change management.

Job satisfaction with respect to the policies and practices that guide flexible work in companies has become a topic of great interest to managers of organizations. This article reports the results of the study carried out on the state of satisfaction experienced by the workers of a company that operates under flexible work schemes, dedicated to the commercialization of communication instruments and services. The proposed objective was to know the level of satisfaction of the staff and identify the critical areas or areas for improvement of the working and professional conditions of the employees. It is a quantitative, correlational, cross-sectional, non-experimental research aimed at validating the hypothesis about the effects on the feeling of job insecurity in the worker and their closeness or identification with the company, as well as with their professional performance.

The purpose of this article is to highlight the relevance of Orem’s Self-Care Deficit Nursing Theory (SCDNT) in contemporary and future practice, explicitly within the global self-care movement and interprofessional healthcare. The authors discuss the relevance and important strengths within Orem’s nursing theory and recommend theoretical refinement within the context of significant societal and healthcare transformation. The constructs of global people-centered care and population health, with related social determinants of health, are identified as critical areas for development if SCDNT is to have continued relevance for nursing practice. Implications for theoretical thinking and nursing education are recommended.

This paper aims to redevelop the national innovative capacity framework and specify the influence of its’ elements on shaping the innovation performance of the EU nations. The objects of the empirical research are the EU member states for the period of 2000–2018. The collected data is employed in a multivariate Granger causality analysis that illustrates the causal links between the analyzed indicators and considers their dynamics. The results demonstrate that countries seeking to increase the levels of innovative outputs should mostly focus on scientific excellence and international economic activities. A redevelopment of the framework also helped discover that gender equality and corruption have causal links with all forms of the investigated innovation indicators—technological, non-technological, and commercial ones. The outcomes of this study highlight the most critical areas where EU member states could focus to improve their national innovation performance and may assist policymakers in the designing process of future innovation policies.

PurposeThe study provides an overview of the Eco-Management and Audit Scheme (EMAS) standard and its potential in helping a company to improve its environmental performance. The work aims to investigate a company's perception towards the implementation of the EMAS environmental management system with the benefits and the critical areas derived from it, the overall assessment of the certification and its possible future developments.Design/methodology/approachThe study develops an empirical analysis of Italian EMAS III certified companies, through the administration of a questionnaire to all those Italian companies that were EMAS certified and that provided a valid e-mail address on the EMAS register. Overall, 231 Italian companies took part in the survey.FindingsThe results confirm the heterogeneous effects of an Environmental Management System depending on the company profile and highlight the positive influence of certification on environmental management. It emerges how the EMAS certification is approached more for internal reasons, and therefore gives more internal benefits to companies that implement it. Moreover, the time from which companies have been certified turns out to be a relevant factor for obtaining environmental and organizational benefits connected with EMAS certification.Originality/valueThe recent decrease in EMAS registrations has not been sufficiently studied, leaving unsolved questions for scholars, practitioners and policy-makers. Previous studies used a negativist perspective, identifying the barriers that led to the non-renewal of the certification. The present study aims to focus on the positive factors, which have led still active companies to renew the certification.

As microbial contamination is persistent within the food and bioindustries and foodborne infections are still a significant cause of death, the detection, monitoring, and characterization of pathogens and spoilage microorganisms are of great importance. However, the current methods do not meet all relevant criteria. They either show (i) inadequate sensitivity, rapidity, and effectiveness; (ii) a high workload and time requirement; or (iii) difficulties in differentiating between viable and non-viable cells. Flow cytometry (FCM) represents an approach to overcome such limitations. Thus, this comprehensive literature review focuses on the potential of FCM and fluorescence in situ hybridization (FISH) for food and bioindustry applications. First, the principles of FCM and FISH and basic staining methods are discussed, and critical areas for microbial contamination, including abiotic and biotic surfaces, water, and air, are characterized. State-of-the-art non-specific FCM and specific FISH approaches are described, and their limitations are highlighted. One such limitation is the use of toxic and mutagenic fluorochromes and probes. Alternative staining and hybridization approaches are presented, along with other strategies to overcome the current challenges. Further research needs are outlined in order to make FCM and FISH even more suitable monitoring and detection tools for food quality and safety and environmental and clinical approaches.