Results 1 to 10 of about 1,363 (138)

COSO MODELİ: İÇ KONTROL YAPISI - COSO MODEL: INTERNAL CONTROL STRUCTURE [PDF]

Öneri Dergisi, 2014
Ozet Iktisadi ve teknolojik gelismeler; zaman icinde cok sayida faaliyetin cok sayida kisi ve uzun sureclerle yurutuldugu, hiyerarsik orgutsel duzenlerin surekli gelistigi, karmasik isletme yapilarinin ortaya cikmasina neden olmustur. Bunun sonucunda isletmelerin faaliyetleri basit kontrol yontemleriyle izlenemeyecek hale gelmistir.
TÜREDİ, Hasan, GÜRBÜZ, Filiz, ALICI, Ümmügülsüm   +2 more
openaire   +2 more sources

Evaluating Blockchain Using COSO [PDF]

Current Issues in Auditing, 2020
SUMMARY As companies begin to explore and develop technology solutions based on blockchain and smart contracts, there is a need to understand the impact of blockchain and smart contracts on the assessment of internal controls and enterprise risk.
Nishani Edirisinghe Vincent, Reza Barkhi
openaire   +1 more source

COSO Model for Internal Control (II)

CECCAR Business Review, 2020
The main purpose of internal control is to provide reasonable assurance regarding the achievement of the entity’s general objectives (regardless of whether the entity is a trading company or not). A core prerequisite of an effective internal control is to have clear objectives set by the company’s management.
openaire   +4 more sources

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel, Nehir Balci, Mustafa Reha Okur   +2 more
wiley   +1 more source

Ridgecrest aftershocks at Coso suppressed by thermal destressing

Nature, 2021
Geothermal and volcanic areas are prone to earthquake triggering1,2. The Coso geothermal field in California lies just north of the surface ruptures driven by the 2019 Ridgecrest earthquake (moment magnitude Mw = 7.1), in an area where changes in coseismic stress should have triggered aftershocks3,4. However, no aftershocks were observed there4.
Kyungjae Im, Jean-Philippe Avouac, Elías R. Heimisson, Derek Elsworth   +3 more
openaire   +3 more sources

Redistributing Cobalt and Tungsten From WC–Co Soft Scrap Toward Sustainable Cathode and Coating Materials for Lithium‐Ion Batteries

ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
A sustainable upcycling strategy transforms tungsten carbide–cobalt (WC–Co) soft scrap into high‐performance cathode materials. Recycled Co with trace nickel (Ni) is resynthesized into stabilized LiCoO2 with superior high‐voltage durability, while the recovered tungsten is further utilized as tungsten trioxide to enhance Ni‐rich cathode interfaces ...
Seulgi Kim, Kyoung Sun Kim, Young‐Sang Yu, Ingyu Choi, Seungo Jeong, Eun‐Jung Shin, Seung‐Hyun Kim, Sung‐Hak Jo, Seung‐Ho Yu, Hyungsub Kim, Dongju Lee   +10 more
wiley   +1 more source

The Updated COSO Report 2013 [PDF]

Journal of Modern Accounting and Auditing, 2015
This paper aims to investigate the issue relating to the internal control system of listed companies, according to the publication of the new framework COSO (Committee of Sponsoring Organization of Treadway Commission) updated in 2013. Since December 15, 2014 came into force the new framework on the procedures to implement and to make use of an ...
RIVA, PATRIZIA, Provasi, R.
openaire   +2 more sources

Multi‐synergistic strategy for dual‐sensing conductive hydrogels capable of simultaneous strain and temperature monitoring

FlexMat, EarlyView.
In this study, a multicomponent synergistic strategy is utilized, which capitalizes on the “intersection” of multiple functional influencing factors to achieve the successful development of a multifunctional hydrogel. Through the construction of a unique three‐dimensional dynamic cross‐linked network, the material combines mechanical strength ...
Wei Li, Weidong Xu, Libing Yang, Wanyang Lin, Yu Chen, Lefei Li, Sitong Chen, Chan Zheng, Jianying Huang, Weilong Cai, Yuekun Lai   +10 more
wiley   +1 more source

The Path to Lean Startup Risk Management

Strategic Change, EarlyView.
ABSTRACT This paper aims to demonstrate that many startups are unaware of the potential of strategic opportunity and risk management to gain a competitive advantage. It reveals and analyzes an opportunity and risk management gap between the pre‐startup and early‐startup phases, guiding toward managerial implications.
Maximilian Wagenknecht
wiley   +1 more source

Corporate Social Responsibility and Corporate Misconduct: A Review of Empirical Research and Future Research Recommendations

Sustainable Development, EarlyView.
ABSTRACT This study reviews 54 empirical‐quantitative (archival) articles on the relationship between corporate social responsibility (CSR) outcomes and corporate misconduct. Based on the moral licensing and moral track hypotheses, we distinguish between CSR performance, reporting, and assurance on the one hand and between financial and CSR‐related ...
Patrick Velte
wiley   +1 more source