Results 41 to 50 of about 85,377 (225)

COSO I y COSO II [PDF]

open access: yes, 2014
El presente trabajo de investigación surge como consecuencia de la dificultad de abordar e integrar los conceptos de los Informes COSO I y COSO II por parte de los alumnos de la cátedra de Sistemas Administrativos de Información Contable de la carrera de
Bertani, Elizabeth Alicia   +3 more
core  

Angiotensin‐converting enzyme and exercise adaptations: Genetic variability, pharmacological modulation and future directions

open access: yesThe Journal of Physiology, EarlyView.
Abstract figure legend ACE I/D genotype, enzyme activity and integrated physiological adaptations. Upper panel: Conceptual framework linking the ACE I/D polymorphism (left) with circulating/tissue ACE activity (centre; violin plots based on hypothetical data for illustration) and strength/power versus endurance phenotypes (right).
Tórur Sjúrðarson   +1 more
wiley   +1 more source

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

open access: yesBusiness: 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

Essential Role of the Cooperative Lattice Distortion in the Charge, Orbital and Spin Ordering in doped Manganites

open access: yes, 2002
The role of lattice distortion in the charge, orbital and spin ordering in half doped manganites has been investigated. For fixed magnetic ordering, we show that the cooperative lattice distortion stabilize the experimentally observed ordering even when ...
A.J. Millis   +19 more
core   +1 more source

Luminescent solar concentrators. 2: Experimental and theoretical analysis of their possible efficiencies [PDF]

open access: yes, 1981
Experimental techniques are developed to determine the applicability of a particular luminescing center for use in a luminescent solar concentrator (LSC). The relevant steady-state characteristics of eighteen common organic laser dyes are given.
Batchelder, J. S.   +2 more
core   +1 more source

Understanding Public Sector Risk Management in Contexts of Hybridity: A Structured Literature Review

open access: yesFinancial Accountability &Management, Volume 42, Issue 1, Page 119-140, February 2026.
ABSTRACT As risk management (RM) becomes more prevalent and public sector reforms increasingly blur the lines between the public and private spheres, understanding RM in these potentially hybridized settings becomes ever more critical. Building on the four dimensions of hybridity proposed by Denis et al.—namely, governance structures, agency and ...
Sarah Russo   +3 more
wiley   +1 more source

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

open access: yesJournal 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

Thrombin Protease-activated Receptor-1 Signals through Gq- and G13-initiated MAPK Cascades Regulating c-Jun Expression to Induce Cell Transformation [PDF]

open access: yes, 2003
Although the ability of G protein-coupled receptors to stimulate normal and aberrant cell growth has been intensely investigated, the precise nature of the molecular mechanisms underlying their transforming potential are still not fully understood.
Gutkind, J. Silvio   +4 more
core   +1 more source

COSO Model for Internal Control (II)

open access: yesCECCAR 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

Vadose Zone Water and Groundwater Contributions to Evapotranspiration in a Phreatophyte‐Dominated Desert Ecosystem

open access: yesEcohydrology, Volume 18, Issue 8, December 2025.
ABSTRACT In desert basins where phreatophyte species are common, the contribution of groundwater evapotranspiration (ETg) and vadose zone ET (ETsoil) to total ET remains an important uncertainty. Here, ETg and ETsoil, and proportional contributions of each to total ET, were estimated for a phreatophyte (shrub)‐dominated desert ecosystem in California ...
Michael J. Aspinwall   +6 more
wiley   +1 more source

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