Results 31 to 40 of about 1,802 (184)

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

Amplitude of low-frequency fluctuations in childhood-onset schizophrenia with or without obsessive-compulsive symptoms: a resting-state functional magnetic resonance imaging study

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, Rongrong Shao, Zhiying Zhang, Xinmin Li, Longhao Zhou, Suqin Guo   +5 more
doaj   +1 more source

"COSO” Internal Control Analysis on Account Receivable (Case Study in Astra Sedaya Finance Branch Cirebon) [PDF]

Jurnal Manajemen Dan Kewirausahaan, 2020
The purpose of this study is to determine the internal control system of accounts receivable, and to determine whether internal control analysis of model “COSO” on Account Receivable has been implemented at PT.
Shella Oktavia Hermanto Putri, Dewi Kusumowati   +1 more
doaj   +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

The study of factors affecting on COSO ERM success and its consequences: an empirical research of Thai-listed companies

Business: Theory and Practice
The 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

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

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

Mixed Super‐Circles

Computer Graphics Forum, EarlyView.
Abstract We introduce mixed super‐circles, a position‐curvature formulation of the original dynamic 2D super‐helix model. Compared to the latter, purely curvature‐based model – the so‐called chained formulation –, the mixed formulation that we propose here drastically reduces the algorithmic complexity of the solving scheme – from quadratic to quasi ...
Emile Hohnadel, Thibaut Métivet, Florence Bertails‐Descoubes   +2 more
wiley   +1 more source

Formal Institutions and Corporate Tax Disclosures: A Cross‐Country Analysis

Regulation &Governance, EarlyView.
ABSTRACT This study examines the impact of tax‐related formal institutions on corporate tax disclosures. Our theorizing, based on voluntary disclosure theory and institutional theory, highlights the cost–benefit analysis firms engage in to decide on corporate tax disclosures, where transparency enhances legitimacy but also entails risks like revealing ...
Reggy Hooghiemstra, Irene Burgers, Jos Offerein   +2 more
wiley   +1 more source

EVALUATING THE APPLICATION OF COMPONENTS GOVERNANCE AND CULTURE BASED ON COSO ERM AT PT. AGRO

Journal of Business Management and Accounting
This article explores the effective establishment of governance and corporate culture within companies by implementing the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Enterprise Risk Management (ERM).
Matias Andika Yuwono, Lena Ellitan
doaj   +1 more source