Results 21 to 30 of about 1,808 (184)
Maximizing opportunities by leveraging the strategic risk management within the scientific institute [PDF]
Mining and Metallurgy Engineering BorThe research is based upon the insights derived from the conclusions of Jonović et al. (2024) and aims to evaluate the effectiveness of Strategic Risk Management (SRM) linked to the COSO ERM (Committee of Sponsoring Organizations Enterprise Risk ...
Jonović Marija +2 more
doaj +1 more source
Approaches to the definition of internal financial control
Путеводитель предпринимателя, 2020 The article presents an analytical review of Russian and foreign approaches to understanding internal financial control. Different opinions of economists on the methods and tasks of internal financial control have been studied.
D. R. Khabibullina
doaj
أثر تطبيق عناصر نموذج لجنة المنظمات الراعية (COSO) على فاعلية أنظمة الرقابة الداخلية فى مديريات التربية والتعليم فى الأردن [PDF]
المجلة العلمية لكلية التجارة . أسيوط, 2019 هدفت الدراسة إلى التعرف على أثر تطبيق عناصر نموذج (COSO) على فاعلية أنظمة الرقابة الداخلية في مديريات التربية والتعليم في الأردن.ولتحقيق أهداف الدراسة قامت الباحثة بتطوير استبانة وتم تطبيقها على جميع موظفى الرقابة الداخلية ضمن مجتمع الدراسة والمكون من ...
أسماء جميل قطمش
doaj +1 more source
Business: Theory and PracticeThe goal of this study was to look at the causes and effects of the COSO ERM success of the companies listed on the Thai Stock Exchange. The internal resources and capabilities including effective AIS design, top management support, and internal auditor
Nattawut Tontiset
doaj +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
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 +2 more
wiley +1 more source
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 +10 more
wiley +1 more source
Archives of Medical Science, 2018 Introduction Childhood-onset schizophrenia with obsessive-compulsive symptoms (COSO) and without obsessive-compulsive symptoms (COS) share considerable overlap in clinical features and genetic risk factors.
Yinghui Liang +5 more
doaj +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 +3 more
openaire +3 more sources
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 +10 more
wiley +1 more source