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THE LATEST The Latest Global Knowledge, Resources and News from the Gateway

Supporting International Standards Summary of Covid-19 Audit Considerations Key audit challenges and implications due to Covid-19 separated by specific areas (e.g. audit evidence, auditing accounting estimates, auditor reporting and subsequent events) and highlighting various relevant resources from external stakeholders.

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Today’s Tip

Set Up Virtual Office Hours for Your Team

Employees often rely on informal conversations with their boss to stay up to date on important decisions and information. If your team is newly remote, you can recreate these opportunities by setting up virtual office hours. This might be an hour each day during which you invite your team members to join you on a video conference so you can address small questions or concerns. When one person joins, you can lock the meeting and have others wait in an online waiting room — the virtual version of shutting the office door. (Of course, for more in-depth conversations, ask people to schedule a meeting.) Carving out dedicated time to deal with the daily flurry of small issues will help your team feel seen and heard, even from afar.

This tip is adapted from “How Managers Can Support Remote Employees,” by Sabina Nawaz

Desde Accounting Tools

New Course Spotlight In the How to Audit Procurement course, we cover the main procurement processes, the controls applied to them, the most common forms of procurement fraud, and the different types of procurement-related investigations in which an auditor can engage

Desde Accounting Tools

June Course Discount This new edition of the Budgeting course shows how to assemble a complete set of budgets, as well as supporting procedures, controls, and reports. The course also addresses several variations on the basic budgeting concept - the flexible budget and the zero-base budget. And for those organizations that prefer to operate without the rigidity of a formal budget, the course discusses how to do so. In short, Budgeting provides the complete toolkit of solutions for building a tailor-made budgeting system.

Desde CCES

Desde GIC

REVISTA ÁBACO CONTABLE

Desde EALDE Business School

Habilitan la lectura gratuita de la norma ISO 31000 y de otras 30 normas de Gestión de Riesgos

La incertidumbre generada en las organizaciones como consecuencia de la pandemia del COVID-19 ha resaltado el valor que tiene en la actualidad la Gestión de Riesgos.

Sigue leyendo

Desde Dialnet

• Tecnologías

  • ATUC: movilidad sostenible
    Editores: Asociación de transportes públicos urbanos y metropolitanos
    ISSN : 1888-1793
  • Mosaic
    Editores: Universitat Oberta de Catalunya
    ISSN : 1696-3296

• Economía y empresa

  • Economía y Sociedad
    Editores: Universidad Nacional, Costa Rica
    ISSN : 2215-3403
  • História e Economia: Revista interdisciplinar
    Editores: Instituto BBS (Brazilian Business School); Universidad de Extremadura
    ISSN : 1808-5318
  • Revista de Jóvenes Investigadores Ad Valorem
    Editores: Universidad de Cartagena
    ISSN : 2711-3485

• Psicología y educación

  • Hachetetepé: Revista científica de Educación y Comunicación
    Editores: Universidad de Cádiz: Grupo de Investigación para la Educación en Medios de Comunicación (Edu-comunicación)
    ISSN : 2172-7929
  • JUMP: Journal of Universal Movement and Performance
    Editores: Universidad de Jaén
    ISSN : 2695-6713

Desde Revistas UNED

La Revista Iberoamericana de la Educación Digital (RIED)

RIED. Revista Iberoamericana de Educación a Distancia es una revista científica de acceso abierto, revisada por pares ciegos y editada por la Asociación Iberoamericana de Educación Superior a Distancia (AIESAD), cuya Secretaría Permanente radica en Madrid (España).

Desde GIC

Desde HBR

Today’s Tip

Maintain Focus During Virtual Meetings

When you’re in a virtual meeting, it’s easy to find your mind drifting away — especially if it’s your fifth one of the day. To make sure you’re as engaged as possible, take a few moments beforehand to understand the meeting’s purpose and what value you can add. What is the most critical information you have, and what do you want to contribute? Jot down these points. If you don’t have a critical role to play, identify exactly what you hope to learn from the call. Coming prepared with specific questions will prime you to listen more carefully. If you speak during the meeting, acknowledge previous statements so people feel heard, but don’t spend a lot of time rehashing earlier points. Add something new to move the conversation forward. And don’t worry if you do zone out: Gently notice what distracted you, and return your attention to the call. If you missed something, don’t be afraid to ask a clarifying question.

This tip is adapted from “Stop Zoning Out in Zoom Meetings,” by Sarah Gershman

Desde Redmond

1) DID YOU MISS IT? Microsoft Touts Supercomputer for Large-Scale AI Modeling

By Kurt Mackie

Microsoft disclosed at Build that it has built one of the world's most powerful supercomputers in collaboration with a company building artificial intelligence (AI) solutions. The supercomputer, hosted in Azure datacenters, was built for San Francisco-based AI software development company OpenAI. The two companies have a business relationship, as Microsoft acts as OpenAI's cloud services provider. Microsoft also has invested in OpenAI, providing it with $1 billion last year. Continue reading...

Desde CPA.com

CPE Webinar: June 23 | 2pm EST

Today’s business environment has become increasingly complex, requiring employers to spend a significant amount of time keeping up with fast-changing regulatory and human resources demands. As your clients’ most trusted advisor-you are well positioned to add value and important insights into their challenges without needing deep HR expertise. Register for this webinar to learn why your firm should be providing clients with effective HR resources. Discover valuable opportunities for you to grow your advisory role and enhance client relationships by doing so. Learning objectives: Identify some of today's top HR issues facing employers Understand the benefits of providing HR advisory Seek out opportunities for accountants to successfully advise and recommend HR service partners. HR Issues Continue to Evolve: Strengthen Client Relationships with HR Advisory Support June 23, 2020 2:00pm - 3:00pm EST CPE Credit: 1 Cost: Free

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Desde McKinsey & Company

Desde HBR

Today’s Tip

How to Increase Your Versatility

Versatility is a key leadership trait. Managers must have the capacity to read and respond to change with a wide repertoire of skills and behaviors. So how can you actually build this ability? Start by soliciting feedback from trusted colleagues. Ask a simple question like, “What should I start doing, stop doing, or continue doing to be a more effective teammate?” You might also take a more systematic approach and complete a personality assessment to gauge your strengths and weaknesses. Follow up by asking colleagues if they agree with the results. Finally, learn some new habits from people you respect. Set up a meeting with a colleague who has different strengths than you to pick their brain. Your goal is to learn to see things from their perspective, so come with an open mind. You might even ask what they are reading, how they learn, or what their day-to-day routine is. Try to adopt some elements from their approach — it just might make you a more flexible worker and versatile leader.

This tip is adapted from “The Best Leaders Are Versatile Ones,” by Robert B. (Rob) Kaiser

Desde The Journal

New Report Guides States on Helping Deliver Digital Learning

How can states support their schools' efforts to deliver digital learning? That’s the topic of a new report from SETDA, the State Educational Technology Directors Association, an organization for technology leaders at state levels. The report defined digital learning as "any learning powered by technology," whether inside or outside of the classroom.

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Desde Data Science Central

Articles

• Explaining Data Science to a Non-Data Scientist
• AI replacing journalists and what it means for jobs
• The VC's Guide to Machine Learning
• Visualizing the Performance of COVID Models
• Gamification and Simulation in Education and Corporate Learning

Desde McKinsey & Company

New from McKinsey & Company Fast-forward China: 30 ways companies are reactivating business and reimagining the future beyond COVID-19 Companies in China that acted swiftly and decisively are likely to emerge stronger out of the COVID-19 crisis, and will be better prepared to withstand the next major disruption.

Desde Nature Communications

A big data approach to improving the vehicle emission inventory in China  OPEN

Fanyuan Deng, Zhaofeng Lv, Lijuan Qi, Xiaotong Wang, Mengshuang Shi & Huan Liu

There lacks a method to measure the rapid changes of vehicle emissions. Here the authors proposed a big data approach ‘TrackATruck’, and their estimates using the new approach show that the heavy-duty trucks (HDT) emissions of primary cargo routes/terminals were underestimated by 2–10 times in proxy-based emission inventories.

03 June 2020 | doi: 10.1038/s41467-020-16579-w

Desde HBR

Today’s Tip

Take Meaningful Action Against Racism

If you’re a business leader in the U.S., no matter your ethnic or political identity, you have an opportunity to speak up and take meaningful action against racism right now. Of course, no one leader’s language can fix the deep-seated, systemic racial injustice in America. But the right words can be a salve for the widespread pain that so many are experiencing — and it can set the conditions for an action-oriented culture. If you are a leader who is not Black, don’t approach statements or conversations about racism with a defensive mindset, don’t make sweeping generalizations about people’s feelings, words, or actions, and, crucially, don’t rely on your Black and brown colleagues to educate you on the news or social justice initiatives. Acknowledge what you don’t know, commit to listening and learning, and pledge to use your position of power to effect change. Do the research to understand current events, using data from reliable sources. Give your Black and brown employees the space to be angry, afraid, disenchanted, or even disengaged from work. Seek out support and reading materials from your human resources team or office of diversity and inclusion. Create space for continued reflection, discussion, and vulnerability by making it clear that you care and are available. Finally, take meaningful action: Make a strong public statement, donate to Black-owned businesses and social justice causes in your community, form a committee on racial justice and reform — there are countless ways to help build a better future. Find a few that align with your organization, and make a commitment to them. Racism isn’t just Black people’s problem, and inaction is a tacit endorsement of the status quo.

This tip is adapted from “U.S. Businesses Must Take Meaningful Action Against Racism,” by Laura Morgan Roberts and Ella F. Washington

Desde ETH zürich

 | Prof. Elsbeth Stern | Digitalisation

Is remote learning a model for the future?

How will technology-​delivered instruction affect learning? It’s still too early to reach a conclusion, but the implications for exams are clear, says Elsbeth Stern.

Desde Alerta de la Fundación IFRS

01 June 2020

Agenda papers for the January 2020 IFRS Taxonomy Consultative Group are available

Primary Financial Statements   IFRS Taxonomy Update—Common Practice (IAS 19 Employee Benefits)   IFRS Taxonomy Consultative Group

Desde HBR

Today’s Tip

Start Your Next Meeting with a Minute of Meditation

When stress levels are high, meetings can get tense or unproductive. To help your team move into a more relaxed and cooperative headspace, consider starting with a few minutes of mindfulness. Even small amounts of meditation have been shown to reduce anxiety, increase our ability to think creatively, and help us see from other perspectives. This may be a new experience for some team members, who might find it a little uncomfortable. Acknowledge this at the outset and encourage everyone to just do their best to be fully present. Then lead them through a basic mindfulness exercise: Ask them to simply focus on their breath for one minute. Tell them that it’s no big deal if they get distracted; all they have to do is relax and redirect their attention to their breathing. Many first-timers will be surprised at how difficult this can be, so assure them that it’s okay if they’re struggling to stay focused. Most people feel more calm and present after this short exercise, meaning your meeting will likely become more thoughtful and productive for everyone.

This tip is adapted from “Why Leaders Need Meditation Now More Than Ever,” by Matthias Birk

Desde Observatorio ITESM

Las universidades nunca serán las mismas después de la crisis del coronavirus

En el primer capítulo de una serie sobre ciencia después de la pandemia, Nature explora cómo las aulas virtuales y las finanzas podrían alterar la academia. Alexandra Witze | Nature
 

El profesor asociado: ¿verdadero o falso?

Un profesor asociado imparte casi la misma docencia que un titular, pero cobrando solo la cuarta parte. Neila Campos | Universídad

Desde HBR

Keep Your Reader Front of Mind in Your Writing

Strong professional writing is an essential skill for anyone who wants to get ahead. One of the best ways to improve your writing is to focus on what the reader needs to know, rather than on what you want to say. Make it easier for them by placing the most important information first. Respect their time by keeping your communications brief. Are your sentences four lines long? Cut them down. Always write for an intelligent novice — a smart reader, who isn’t necessarily an expert on whatever topic you’re writing about. To do that, avoid acronyms and jargon: You don’t want your reader to lose focus by having to step away to look something up. They might not come back. Putting yourself in your reader’s shoes will ensure that they better understand — and maybe even look forward to — your writing.

This tip is adapted from “4 Quick Tips to Improve Your Business Writing,” by Lauren Brodsky

Desde Data Science Central

Optimization and The NFL's Toughest Scheduling Problem Join us for the latest DSC Webinar on June 23th, 2020

Learn how the National Football League (NFL) uses mathematical optimization to solve one of the hardest scheduling problems in existence. At first glance, the NFL’s scheduling problem seems simple: 5 people have 12 weeks to schedule 256 games over the course of a 17-week season. The scenarios are potentially well into the quadrillions. Making the problem particularly hard is the necessary inclusion of thousands of constraints addressing stadium availability, travel considerations, competitive equity, and television viewership. In this latest Data Science Central webinar, you will learn how the NFL began using Gurobi’s mathematical optimization solver to tackle this complex scheduling problem. With mathematical optimization, NFL planners can generate and analyze more than 50,000 feasible schedules despite adding more constraints to the process every year. Now rather than spending months manually constructing one schedule, the NFL planners can focus on evaluating and comparing thousands of completed schedules to determine which should be selected as the final schedule. In this webinar, you will learn: How the NFL uses mathematical optimization to solve one of the most challenging scheduling problems in existence. How the NFL switched from a linear to a parallel approach to optimization. Speaker: Mike North, Vice President of NFL Broadcast Planning & Scheduling -- NFL Hosted by: Sean Welch, Host and Producer -- Data Science Central   Title:  Optimization and The NFL's Toughest Scheduling Problem Date:  Tuesday, June 23th, 2020 Time:  9 AM - 10 AM PDT

Desde McKinsey & Company

Desde McKinsey & Company

New from McKinsey & Company

Asia wealth management post-COVID-19: Adapting and thriving in an uncertain world

Asia’s wealth managers—new entrants and incumbents alike—must reinvent themselves as agile and flexible organizations in order to succeed for the long term once the pandemic is past.

Desde The Journal

With E-Learning, School Districts Are Building the Foundation for Better Learning Outcomes

When the pandemic subsides, districts that haven’t already will likely take a closer look at e-learning and the skills and solutions that make it possible.

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