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When developing a general audit strategy, the auditor determines the materiality of the financial statements as a whole. In addition, the auditor must determine the materiality of the results of the activity to assess the risks of material misstatement and determine the nature, timing and scope of further audit procedures. The article aims to summarize the basic principles of establishing the materiality level in the audit of financial statements and determine its impact on the auditor's professional judgment application. The use of the concept of materiality is an integral part of the general methodology that determines the procedure for conducting an audit of financial statements. The article reveals approaches to assessing the materiality level in an audit based on an analysis of the provisions of international auditing standards. It was revealed that the complexity of determining materiality lies in that each user has their own interests, which determine what material is to them in the financial information received. The article presents an algorithm for determining materiality in an audit based on applying the auditor's professional judgment. Considerable attention in the study was paid to the features of the regulatory regulation of the mechanism for calculating materiality at the level of financial reporting as a whole and for performing audit procedures. At the same time, there are no unified rules and methods for determining the materiality level today. Instead, in audit practice, the working materiality level is set as a percentage of materiality for financial reporting as a whole according to the auditor's professional judgment, depending on the assessment of the risks of material misstatement: low – 75-80%; medium – 60-70%; high – 40-65%. The article presents typical financial reporting misstatements and the reasons for their occurrence. The study's results will allow auditors to better understand the impact of material errors on the reliability of financial reporting and audit results, as well as the relationship between audit risk and the materiality indicator for performing audit procedures.

The article discusses methods and tools for assessing uncertainty and risk factors affecting the level of investment in the development of innovative industrial products for military and dual-use manufactured by enterprises of the military-industrial complex (MIC). The views of domestic and foreign scientists on the account of uncertainties and risks in decision-making through the management of enterprises are presented. The economic essence of the twelve methods of uncertainty and risk analysis is presented. Their use enables the solution the optimization problem when making decisions about development of high-tech and knowledge-intensive products of the MIC. In addition, mathematical models of risk assessment of the investment portfolio formed by enterprises and corporations are proposed. [ABSTRACT FROM AUTHOR]

This study considers a wide range of services provided by the largest Russian and foreign to their users. The authors used the quantitative content analysis method. In this study library was considered as source of reliable information in comparison to Internet resources. The authors studied modern services that have become popular with the emergence of digital forms for verifying information. In this way, libraries seek to create an optimal approach to implement cognitive, memorial, and educational functions within their direct activities. Library has a clear opportunity to provide its users with a range of necessary services and it can become one of the key actors in providing reliable information.

This study considers a wide range of services provided by the largest Russian and foreign to their users. The authors used the quantitative content analysis method. In this study library was considered as source of reliable information in comparison to Internet resources. The authors studied modern services that have become popular with the emergence of digital forms for verifying information. In this way, libraries seek to create an optimal approach to implement cognitive, memorial, and educational functions within their direct activities. Library has a clear opportunity to provide its users with a range of necessary services and it can become one of the key actors in providing reliable information. [ABSTRACT FROM AUTHOR]

Libraries have long been essential for democratizing knowledge and providing reliable information, extending their services to meet diverse community needs, including educational programs and internet access (Pawley, 2022; Freudenberger, 2022). Librarians, as custodians of information and culture, possess core competencies in information organization, digital literacy, and research skills. The San José State University (SJSU) School of Information (iSchool) aims to educate professionals who significantly impact global communities through high-quality education, research, and technology innovation. This article examines the Master of Library and Information Science (MLIS) program at SJSU iSchool, focusing on the evolution of its 14 core competencies to incorporate advancements in artificial intelligence (AI). As AI transforms educational curricula and administrative processes, updates are needed to include digital literacy, AI ethics, and data privacy, ensuring MLIS graduates are equipped to lead in an AI-integrated future. By aligning these competencies with the iSchool's strategic vision, the article provides suggestions for integrating AI into existing competencies and identifies potential new competencies to address emerging workplace needs effectively. [ABSTRACT FROM AUTHOR]

Copyright of Information Library Magazine 'INFOLIB' is the property of National Library of Uzbekistan named after Alisher Navoi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Background: Halitosis, characterized by an undesirable mouth odor, represents a common concern. Objective: This study aims to assess the quality and readability of web-based Arabic health information on halitosis as the internet is becoming a prominent global source of medical information. Methods: A total of 300 Arabic websites were retrieved from Google using 3 commonly used phrases for halitosis in Arabic. The quality of the websites was assessed using benchmark criteria established by the Journal of the American Medical Association, the DISCERN tool, and the presence of the Health on the Net Foundation Code of Conduct (HONcode). The assessment of readability (Flesch Reading Ease [FRE], Simple Measure of Gobbledygook, and Flesch-Kincaid Grade Level [FKGL]) was conducted using web-based readability indexes. Results: A total of 127 websites were examined. Regarding quality assessment, 87.4% (n=111) of websites failed to fulfill any Journal of the American Medical Association requirements, highlighting a lack of authorship (authors' contributions), attribution (references), disclosure (sponsorship), and currency (publication date). The DISCERN tool had a mean score of 34.55 (SD 7.46), with the majority (n=72, 56.6%) rated as moderate quality, 43.3% (n=55) as having a low score, and none receiving a high DISCERN score, indicating a general inadequacy in providing quality health information to make decisions and treatment choices. No website had HONcode certification, emphasizing the concern over the credibility and trustworthiness of these resources. Regarding readability assessment, Arabic halitosis websites had high readability scores, with 90.5% (n=115) receiving an FRE score ≥80, 98.4% (n=125) receiving a Simple Measure of Gobbledygook score <7, and 67.7% (n=86) receiving an FKGL score <7. There were significant correlations between the DISCERN scores and the quantity of words (P <.001) and sentences (P <.001) on the websites. Additionally, there was a significant relationship (P <.001) between the number of sentences and FKGL and FRE scores. Conclusions: While readability was found to be very good, indicating that the information is accessible to the public, the quality of Arabic halitosis websites was poor, reflecting a significant gap in providing reliable and comprehensive health information. This highlights the need for improving the availability of high-quality materials to ensure Arabic-speaking populations have access to reliable information about halitosis and its treatment options, tying quality and availability together as critical for effective health communication. [ABSTRACT FROM AUTHOR]

Purpose. The purpose of the study is to develop theoretical provisions on ensuring the reliability of information by state information systems. Method. The methodology includes a comprehensive analysis and generalization of the available scientific and theoretical material and the formulation of relevant conclusions. During the research, methods of scientific knowledge were used: comparative-legal, logical-semantic, functional, systemic-structural, logical-normative. The results. system of centralized collection, processing and provision of information about citizens, ensuring the reliability of information about citizens becomes an important factor in the functioning of state information systems. In all these systems, the obligation to ensure the reliability of information is established and the general principle of information law is implemented to ensure the reliability of information within the limits of special principles or requirements. Scientific novelty. Doctrinal views regarding reliability as a general property of information, factors affecting the formation of unreliable information are analyzed. Practical significance. The systemic nature of legal assurance of information reliability is substantiated, the system of legal assurance of information reliability is highlighted, its features, functions, features and development trends in the process of ensuring access to information are determined. The need for the development of state policy in the field and the adoption of special organizational and legal means and other measures invested in ensuring the reliability of information was noted.

In the article, the author examines the risks and reserves of socio-political consolidation of Russian society and the state in the conditions of sanctions and a special military operation in Ukraine. The study is based on the analysis of a wide range of literature, sources of official information and statistics, the results of sociological research of Russian and international organizations. The analysis of global trends allowed us to fix the destructive nature of the consolidation processes of society and government taking place in most countries of the world. Their characteristic features are the decline in the level of trust of citizens, the growing alienation of the state and society, the crisis of democracy around the world. According to citizens, their governments, intentionally spreading false information, contribute to the disunity and division of the national civil society. In modern conditions, citizens of countries share a multipolar model of the world order. The plans of the political leaders of unfriendly states to tighten the sanctions policy against Russia and strengthen the provision of military assistance to Ukraine have not found active support of the population in a number of countries around the world. Russia is not an aggressor in the consciousness of the society of most states. In our country, the markers of socio-political consolidation of society and the state were the increase in the levels of trust of citizens in state structures and loyalty to the policy pursued by the authorities. The Russian state managed to contain a sharp decline in the quality of life of citizens and establish a dialogue in the information space. The key reserve for the socio-political consolidation of Russian society and the state is the formation of a unified national idea, ideology, stable moral guidelines based on the values of justice, peace, law and patriotism.

The problem of organizing passenger transportation in cities is becoming more and more important every day. The situation is aggravated by the fact that the spontaneous growth of motorization leads to a drop in the capacity of streets, environmental pollution, destruction of ecosystems, and an increase in social tension. It became obvious that the creation of cities convenient for life is impossible without a system of route passenger transport. And here, improvement of the quality of passenger transportation in cities by increasing the efficiency of using the information necessary to manage the transportation process is of particular relevance. There is a need to create a unified information space in the field of transportation, involving all participants in the process. This, in turn, will help to provide reliable information to users (passengers) of route passenger transport, increase its reliability and passengers' trust in it. An important role here is played by the information sup-port of the transportation management process with the choice of the correct model for collecting reliable information about the movement of route vehicles and its correct use, which will lead to an increase in the reliability of the route passenger transport, and the provision of open reliable information about the movement of route vehicles will contribute to increasing user confidence in route passenger transport and at the same time discipline carriers and operators.

Purpose: The purpose of the article is to determine whether and what impression management techniques are used by Polish listed energy-sector companies in their non-financial reporting to possibly create not a true but an embellished image of their oper-ations. Methodology/approach: The research entailed examining the non-financial annual reports published (in Polish) by eight large, listed companies. Both quantitative content analysis, to determine the scope of environmental disclosures, and qualitative content analysis, which focused on the visual and narrative style, were applied. The word count method was also applied concerning the positive (good) and negative (bad) wording used in the reports. Our linguistic analysis took into account both the semantic and inflexion aspects of Polish idiomatic expressions. Findings: We found that the companies exploited various manipulation techniques, both in the visualisation and the narrative used in their non-financial reports. Perfect graphics, blameless narrative style, or dynamic text organisation are among the top positive aspects. At the other end of the scale are aspects such as excessive wording, unnecessary repetitions of various keywords, or the intentional omission of adverse vocabulary. While both sets of techniques are more likely to be applied by bigger enti-ties, smaller companies do not seem to care as much for such details. Research implications/limitations: This research provides a valuable contribution to a better understanding of how companies employ modern narrative-oriented infor-mation management techniques relating to readers’ perceptions of non-financial state-ments. This may lead to enhancing formal requirements concerning the quality of non-financial disclosure in corporate reporting. The research was limited to only eight (all) energy companies listed on the Warsaw Stock Exchange for the financial years 2017–2020. Thus, there is a need to investigate whether other listed companies use impres-sion management techniques in non-financial reporting. Originality/value: This article is the first publication to show how Polish large energy-sector joint-stock companies manage their environmental impression in non-financial reporting. The analysis extends the knowledge on creating a business operations image that is favourable to stakeholders by companies with a high environmental impact. This is of particular importance considering the non-financial reporting obligation that such entities have to meet as per Directive 2014/95/EU.

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The advancement in technology and the changes in consumer behavior have led to the practice of purchasing items online and have recently received a lot of attention. Many consumers prefer to purchase online, while others remain hesitant. Information has traveled faster and become more available on the Internet as social media platforms such as Facebook, Twitter, and Instagram have increased in popularity in today's culture. However, not all information found online is reliable and credible. Consumers need to check the veracity of the information that is deemed useful in the decision-making process. This research aims to evaluate the effects of reliable and credible information on shopper trust and shopper trust to shopper's buying behavior. A total of 258 respondents were chosen using purposive sampling. The researchers used principal component analysis (PCA), where a set of data is summarized or "reduced" to a smaller set of features or variables. After applying PCA to obtain the questionnaire variables, the researchers used multiple regression analysis to consider the impact of independent variables on the dependent variables. The results show that reliable information and credible information affect shopper trust. Moreover, it was also confirmed in the analysis that shopper trust influences shopper's buying behavior. The results of the study will benefit business owners and marketing practitioners in crafting their communication materials and messages and consumers who heavily rely on information as part of their decision-making process. [ABSTRACT FROM AUTHOR]

The article discusses the possible problems and risk factors that the states of EAEU may face in order to form an effective system of «information integration» in the era of «post-truth» politics. The author gives a number of recommendations that will be useful to the EAEU in the process of creating a modern system of «information integration», maintaining its integrity and countering threats in the conditions of the spreading «post-truth» culture.

The Russian government, focused on problems in foreign policy, carries out unpopular reforms among civil society, worsening, in the opinion of Russians, their socio-economic position in Russian society. In the minds of citizens, the installation is gradually forming that officials live in a different reality, different from the life of ordinary people.

Malware can be diagnosed through several ways or can even pass under the radar at times. This can cause confusion among the users, who do not welcome a flood of unorganized information in general. This paper proposes an extraction method that can provide reliable and established results in order to tackle the issue from the users' point of view. To guarantee the reliability of Anti-virus Software (AVS) and AVS against the malware, this paper tested malware that can actually be found in use. Such processes allow this paper to extract and provide the most reliable information to users. In addition, this paper can help students, who study security, to establish the concept of malicious code. And research subjects are enough to prepare malicious code countermeasures for security graduate students. [ABSTRACT FROM AUTHOR]

Copyright of Question (1669-6581) is the property of Universidad Nacional de La Plata and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Investigative interviewers apply a range of physical, cognitive, social or legalistic strategies to secure information from suspects. The perceived effectiveness of coercive and noncoercive strategies on turning points was examined by interviewing 34 practitioners and 30 high value detainees in East Asian and Western jurisdictions. Each recounted an interview with an initially uncooperative detainee who became cooperative, or an initially cooperative detainee who became resistant or silent. Analyses of interview narratives identified perceived turning points in the practitioner-suspect relationship associated with clear outcomes. Independent of jurisdiction, 56% of the noncoercive strategies were associated with cooperation, yielding reliable information in 49.4% and true admissions in 20.0% of the cases. In contrast, coercive strategies were perceived as more ineffective (58.9%) than effective (14.6%) in securing information. Physical coercion, intimidation and deception were most frequently acknowledged to yield false information. These findings suggested prioritisation of noncoercive social and physical interview strategies and international consensus on best practices. [ABSTRACT FROM AUTHOR]

Object information significantly affects the performance of visual tracking. However, it is difficult to obtain accurate target foreground information because of the existence of challenging scenarios, such as occlusion, background clutter, drastic change of appearance, and so forth. Traditional correlation filter methods roughly use linear interpolation to update the model, which may lead to the introduction of noise and the loss of reliable target information, resulting in the degradation of tracking performance. In this paper, we propose a novel robust visual tracking framework with reliable object information and Kalman filter (KF). Firstly, we analyze the reliability of the tracking process, calculate the confidence of the target information at the current estimated location, and determine whether it is necessary to carry out the online training and update step. Secondly, we also model the target motion between frames with a KF module, and use it to supplement the correlation filter estimation. Finally, in order to keep the most reliable target information of the first frame in the whole tracking process, we propose a new online training method, which can improve the robustness of the tracker. Extensive experiments on several benchmarks demonstrate the effectiveness and robustness of our proposed method, and our method achieves a comparable or better performance compared with several other state-of-the-art trackers.

The protection of privacy of patient that is applying for medical care, diagnostics and treatment is one of the main pillars of implementation of medical activities. However, despite sufficient volume of legal regulation of lifetime respect of privacy of examination, observation and facts of medical intervention, in practice occur situations when privacy ceases to be such after death of the patient. The article is based on results of content-analysis of normative legal acts (n = 11), scientific publications (n = 52), cases of judicial practice (n = 8). The problem of non-observance of privacy becomes especially actual after death of person whose name is widely known. Having no possibility to impact on causes and modes of obtaining and propagating such specific information, the deceased, one's illness, stages of treatment, struggle for life, resources spent, clinics and specialists involved become object of close attention of various subjects (mas media, Internet communities) that use obtained information for speculative purposes at the expense of fixation of inhumane public replicas and increase of number of browsing. Despite prohibition provided for by law of dissemination of information constituting privacy of applying for medical care, after death of patient and application of measures of legal liability for fact of such a disclosure, information leak occurs regularly and information that got into common access frequently discredit good name of the deceased or develop other problems that are subjects to legal protection, for family members and legal successors. Yet, circumstances of transfer of information of limited access by medical organization (data leakage) or by intent of medical worker are difficult to be proved. Therefore, in judicial practice there are practically no such cases. At that, after death of famous people, juristic community regularly faces problems of protecting personal rights and non-material values from the side of relatives, legal successors and other interested persons. On the basis of formal logical method and system analysis method of disputable situations, possible perspectives of applying for judicial protection, procedural characteristics of procedure of applying for protection and possible composition of participants are presented.

Accounting, as a subsystem of the financial-accounting activity, is to follow a systematic and continuous way in which the budget is calculated, using sources of incomes and expenses, as well as the obtained results of each authorized officer. The European Community has as main objective the harmonization of accounting rules of the Member States, improvement of international accounting, but also preservation of their identities. The mutations generated by the application of International Accounting Standards, are one of the main factor that increase the role of financial audit in the economic environment, as well as the shaping of the accounting professional profile, characterized by competence, honesty and confidentiality. The challenge put in front of accountants and auditors to the realities of the global economy have a common element: the need to provide users with the efficiency of financial information which is relevant, reliable and credible in a universal language. [ABSTRACT FROM AUTHOR]

Chemical engineers offer specific systems to measure the company's level of sustainability. Environmentalists develop monitoring nets, hoping to find appropriate metrics for clean production, for reduction of pollution levels both outdoor and indoor. Socio-economists direct their efforts to economic evaluation of environmental assets and their life-supporting quality by combining ecological functions and revitalisation costs of various biotopes. Despite the complex character of the separate sustainability metrics, the results are still far from being satisfactory as they carry the sign of the 'univariateness'. Multivariate approaches seem a better solution. The monitored data from various environments, although in high amounts, turned out to be only regional databases without global impact or importance. The development of environmetrics, the branch of the science that deals with classification, modelling and interpretation of large environmental datasets has led to the gaining of absolutely new and reliable information on pollution on a global scale. The goal of the present communication is to present the idea of application of multiavariate statistics in environmental sciences. [ABSTRACT FROM AUTHOR]

The ability to obtain reliable information is critical for decision makers. We examined sources of information about plant biotechnology available on the internet to identify credible, high calibre websites. Google-based searches were performed using: 'plant biotechnology', 'plant genetic engineering', 'genetically modified organisms', 'GMO', 'living modified organisms' and 'LMO'. Lists of websites retrieved, frequency of use, and audience varied greatly depending on keyword. Quality of content as assessed by frequency of updates, subject depth, declaration of authorship, indication of source of information, credibility of source, and neutrality, differed significantly among websites. The majority of high quality sites had government, academic, or research affiliations, however these were less frequently retrieved among the top listed websites. To ensure accurate public awareness about plant biotechnology it is important that high quality sites are recommended by information providers, and that they utilise terminology most frequently used by the public. [ABSTRACT FROM AUTHOR]

Object information significantly affects the performance of visual tracking. However, it is difficult to obtain accurate target foreground information because of the existence of challenging scenarios, such as occlusion, background clutter, drastic change of appearance, and so forth. Traditional correlation filter methods roughly use linear interpolation to update the model, which may lead to the introduction of noise and the loss of reliable target information, resulting in the degradation of tracking performance. In this paper, we propose a novel robust visual tracking framework with reliable object information and Kalman filter (KF). Firstly, we analyze the reliability of the tracking process, calculate the confidence of the target information at the current estimated location, and determine whether it is necessary to carry out the online training and update step. Secondly, we also model the target motion between frames with a KF module, and use it to supplement the correlation filter estimation. Finally, in order to keep the most reliable target information of the first frame in the whole tracking process, we propose a new online training method, which can improve the robustness of the tracker. Extensive experiments on several benchmarks demonstrate the effectiveness and robustness of our proposed method, and our method achieves a comparable or better performance compared with several other state-of-the-art trackers. [ABSTRACT FROM AUTHOR]

Methods A content validated, reliability tested questionnaire was developed to assess dietary supplement use, motivation for supplementation, and preferred means of education. Keywords: Education Program; Dietary Supplement; Reliable Information; Individual Consultation; Increase Energy EN Education Program Dietary Supplement Reliable Information Individual Consultation Increase Energy 1 1 1 05/10/22 20111202 NES 111202 Background High-performance, adult athletes consume dietary supplements to increase energy, maintain health or prevent nutritional deficiencies and improve exercise recovery; however, dietary supplementation patterns of young, Canadian athletes remain undetermined. It is essential to develop nutrition education programs for young athletes and to identify the risks and benefits of supplement use in this population. [Extracted from the article]