Results 41 to 50 of about 1,808 (184)

Circles of Confidence for Multi‐Label Geometry Completion

Computer Graphics Forum, EarlyView.
Abstract Inside–outside classification is widely used for geometry processing tasks such as surface reconstruction, geometry completion, and calculating signed distance fields. We introduce a new integral formulation of this problem, which assigns confidence scores that points are inside or outside, given incomplete boundary geometry.
Z. Wei, C. Hafner, A. Kalinov, P. Heiss‐Synak, C. Wojtan   +4 more
wiley   +1 more source

Geologic Study of the Coso Formation [PDF]

, 1999
There have been great advances in the last 20 years in understanding the volcanic, structural, geophysical, and petrologic development of the Coso Range and Coso geothermal field. These studies have provided a wealth of knowledge concerning the geology of the area, including general structural characteristics and kinematic history.
Kamola, D. L., Walker, J. D.
openaire   +2 more sources

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

Influences of Internal Control Risk Influence When Planning an Audit: An Empirical Study of the Coso Conceptual Framework

Revista de Contabilidad: Spanish Accounting Review, 2007
This paper studies whether the audit profession understands and follows the internal control framework developed in the COSO Report about the assessment of control risks. That is to say, the extent to which auditors assess control risks and transmit such
Pedro Carmona Ibáñez
doaj  

Modeling Enterprise Risk Management Ecosystems Using Text Analytics

Foundations of Management
In recent years, a paradigm shift in risk management has altered in a holistic way, which we call Enterprise Risk Management (ERM). ERM solves the limitations of Traditional Risk Management (TRM).
SAE-LIM Patipan
doaj   +1 more source

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

The 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, Nikolai B. Nordsborg   +1 more
wiley   +1 more source

Coso İç Kontrol Modeli’ nin Yapısal Eşitlik Modeli ile İncelenmesi: Bir Hastane Uygulaması

Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2014
Kurumsal artık yönetim ilkeleri açıkça, hem özel işletmelerde hem de kamu şirketlerinde kendi iç kontrol sistemlerinin sağlamlığını açıklamasını gerektirmektedir. İç kontrol sistemi akademisyenler, işin uygulayıcıları ve uzmanlar için özel bir ilgi alanı
İsmail Ceyhan, Mehmet Apan
doaj  

Internal control systems in the European Union Member

Audit Financiar, 2018
Most EU Member States have initiated reforms to improve public sector management by introducing and promoting the public internal control system focusing on the implementation of core principles on an internationally recognized internal control model. In
doaj   +1 more source

Bayesian Inference of Fault Slip Heterogeneity and Overlap: Application to 2019 Ridgecrest Earthquakes and Afterslip

Journal of Geophysical Research: Solid Earth, Volume 131, Issue 8, August 2026.
Abstract Fault slip occurs in both seismic and aseismic styles with spatial variability across scales, yet non‐unique source inference limits our ability to resolve slip complexity and dynamics. Here we evaluate the effect of spatial smoothing regularization in Bayesian frameworks by comparing an unregularized (BUR) approach that samples distributed ...
Xiong Zhao, Junle Jiang
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