Results 81 to 90 of about 3,928 (285)

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

Estimulação elétrica neuromuscular em cães com atrofia muscular induzida Neuromuscular electric stimulation in dogs with induced muscle atrophy

Arquivo Brasileiro de Medicina Veterinária e Zootecnia, 2008
Empregou-se a estimulação elétrica neuromuscular (EENM) de baixa freqüência no músculo quadríceps femoral de cães com atrofia induzida e avaliou-se a ocorrência de ganho de massa nessa musculatura.
C. Pelizzari, A. Mazzanti, A.G. Raiser, S.T.A. Lopes, D.L. Graça, A.T. Ramos, F.Z. Salbego, R. Festugatto, D.V. Beckmann, L.B. Souza, M.G.M.C.M. Cunha, R.P. Santos, B. Garmatz, A.P. Silva, D.A.F. Sturza   +14 more
doaj   +1 more source

Práticas culturais na entressafra da soja para o controle de Pratylenchus brachyurus

, 2016
The objective of this work was to evaluate the potential of cultural practices, adopted during the soybean off-season, to reduce the Pratylenchus brachyurus population and damages to soybean.
H. Debiasi, J. C. Franchini, W. P. Dias, É. U. R. Júnior, A. A. B. Junior   +4 more
semanticscholar   +1 more source

Controle Antecipativo por Estimativa de Carga Térmica em Vídeo

Anais do 14º Simpósio Brasileiro de Automação Inteligente, 2019
: A feedforward controller enhances thermal comfort in buildings by taking into account an estimation of the occupation’s thermal load. The air-conditioning system’s thermal load depends on the number of people in a meeting room (dimensions 3 x 5 x 3 m 3
Adolfo Bauchspiess, Alexandre Saran Rodrigues, Mariana Lima da Silva   +2 more
semanticscholar   +1 more source

Engagement Quality Reviews: An Evolving and Interactive Process Revues de la qualité des missions : un processus en évolution et interactif

Accounting Perspectives, EarlyView.
ABSTRACT This study investigates how evolving regulatory and professional standards have shaped engagement quality review (EQR) partners' assessments of the review process, compared with an earlier study of review partners' assessments of the EQR process, and how these views differ from those of engagement partners.
Michael Favere‐Marchesi
wiley   +1 more source

Controle de plantas daninhas e efeitos de herbicidas na cultura de Gladiolus Weed control and effects of herbicides on Gladiolus

Planta Daninha, 1979
O controle de plantas daninhas e a tolerância de gladíolos, cultivares Spick and Span e White Friendship, a tratamentos herbicidas foi estudado em um experimento de campo em solo areno-argiloso.
R. Deuber, L.H. Signori, L.A.F. Mathes, R. Forster   +3 more
doaj  

Seek and Ye Might Not Find: The Effects of Contract Framing on Knowledge Sharing and Knowledge Seeking Qui cherche ne trouve pas toujours : les effets liés à la formulation des contrats sur le partage et la recherche de renseignements

Contemporary Accounting Research, EarlyView.
ABSTRACT We conduct two experiments to examine whether and how the framing (bonus vs. penalty) of a target‐based incentive contract affects knowledge sharing and knowledge seeking. In the first experiment, we predict and find that penalty‐framed contracts increase employees' stress due to the fear of potential loss, which in turn reduces their ...
Ta‐Tung (Stephanie) Cheng, Xi (Jason) Kuang, Brian Vansant, Suyun (Sue) Wu   +3 more
wiley   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

Contemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

USO DAS FERRAMENTAS FMEA E SERVICE BLUEPRINT NA AVALIAÇÃO E GERENCIAMENTO DE FALHAS NO PROCESSO DE DELIVERY EM UMA EMPRESA DO RAMO ALIMENTÍCIO

Estudo & Debate
A popularização do uso de aplicativos de delivery traz oportunidades de expansão para as empresas do setor de alimentos. Entretanto, esse crescimento exige que as organizações possuam maior controle sob os seus processos.
Jéssica Maria Damião de Arruda Câmara, Gabriele Ayala Cortez Rildo de Medeiros, Philippe Eduardo de Medeiros, Juliana Amorim Coelho, Augusto César de Jesus Santos   +4 more
doaj   +1 more source

Desverdecimento e Conservação em Pós-Colheita de Frutos de Kunquat (Fortunella margarita, Swingle) em Resposta a Tratamentos com Ethephon e Cera

Scientia Agricola, 1997
Este trabalho teve por finalidade verificar o efeito da aplicação de cera e de vários níveis de ethephon no desverdecimento e na conservação em pós-colheita de frutos de kunquat.
R.V. da MOTA, P.Z. BASSINELLO, E. MELOTTO, P.R.C. CASTRO   +3 more
doaj   +1 more source