Results 41 to 50 of about 86,029 (227)

"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

Ultrapurification of Silicon for Photovoltaic Applications [PDF]

, 2010
The recent explosive growth of Photovoltaics and the relative avidity for silicon of the predominant solar cell technology have resulted in a dramatic change of the polysilicon industry structure. While in the past the polysilicon was manufactured almost
Cañizo Nadal, Carlos del, Coso Sánchez, Gonzalo del, Luque López, Antonio   +2 more
core   +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

İÇ KONTROLDE COSO ve ICFR İLİŞKİSİ

Elektronik Sosyal Bilimler Dergisi, 2016
Bu calismada ic kontrol modellerinden COSO tum boyutlariyla aciklanmis, Sarbanes Oxley Kanunu (SOA) ile Amerikan Sermaye Piyasasi’nin (SEC) sirketlerinden duzenli olarak istedigi Finansal Raporlama ile Ilgili Ic Kontrol Raporu (Internal Control over Financial Reporting-ICFR) arasindaki iliski uzerinde durulmustur.
Özdemir, Serkan, Karakoç, Mehtap
openaire   +6 more sources

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

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

, 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, B.J. Sternlieb, C. S. Ting, D. Khomskii, H. Kawano, I.V. Solovyev, J. van den Brink, K.H. Ahn, M.T. Fernández-Díaz, P. Mahadevan, P.G. Radaelli, P.G. Radaelli, R. Y. Gu, S. Fratini, S. Yunoki, S.Q. Shen, T. Hotta, Y. Murakami, Y. Tomioka, Y. Tomioka   +19 more
core   +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

Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals Collaboration interprofessionnelle : vers une évaluation intégrée des cyberrisques par les auditeurs internes et les spécialistes en cybersécurité

Contemporary Accounting Research, EarlyView.
ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar, Tina Vuko, Marko Čular, Matej Drašček   +3 more
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