Results 51 to 60 of about 85,377 (225)

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

open access: yesMehmet 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  

PENERAPAN MODEL COSO UNTUK PENINGKATAN FUNGSI PENGENDALIAN INTERNAL: STUDI PADA AGENCY ADMINISTRAÇÃO DE AEROPORTO E NAVEGAÇÃO AÉREA DE TIMOR-LESTE

open access: yesJurnal Ekonomi dan Bisnis Airlangga, 2020
Implementation of internal controls is a basic principle for internal/external auditing. Internal control becomes a basic framework to operate effectiveness and efficiency of organization activities.
Verissimo Nai Sia
doaj   +1 more source

Contribuição dos componentes do modelo COSO no controle interno da administração pública: Um estudo nos municípios do estado de Santa Catarina

open access: yesRevista Contemporânea de Contabilidade, 2022
Este artigo teve como objetivo analisar a contribuição dos componentes do modelo COSO no controle interno da administração pública nos municípios do estado de Santa Catarina. A pesquisa é classificada como quantitativa, descritiva e de levantamento.
João Luiz Gattringer   +2 more
doaj   +1 more source

Co‐Precipitation of Ni‐Rich Me(OH)2 Precursors for High Performance LiNixMnyCo1‐x‐yO2 Cathodes: A Review

open access: yesENERGY &ENVIRONMENTAL MATERIALS, Volume 8, Issue 6, November 2025.
This review addresses the nucleation mechanism and the thermodynamic and kinetic reaction processes of co‐precipitation. The comprehensive effects of key parameters on precursor physicochemical properties are also systematically interpreted. Notably, precursor characterization and physicochemical properties, including impurity levels and tolerance ...
Jun Wang   +10 more
wiley   +1 more source

Cosomys, a New Genus of Vole from the Pliocene of California [PDF]

open access: yes, 1932
Rodents are of rather common occurrence in the later Tertiary of North America, yet voles have been completely absent from the record with the exception of a single tooth of Neofiber found in the upper Pliocene San Pedro Valley beds of Arizona ...
Wilson, Robert W.
core  

Acute Effects of Caffeine and Taurine Co‐Ingestion on Time to Exhaustion and Thermoregulatory Responses to Cycling in the Heat

open access: yesEuropean Journal of Sport Science, Volume 25, Issue 10, October 2025.
ABSTRACT Caffeine and taurine are commonly co‐ingested pre‐exercise but elicit different thermoregulatory responses; however, their combined effect on thermoregulation is unknown. Therefore, we evaluated the effects of oral caffeine and taurine co‐ingestion on time to exhaustion (TTE) and thermoregulatory responses to cycling in the heat at the gas ...
James Aggett   +8 more
wiley   +1 more source

Systematic literature review of the factors influencing development of engineering education researchers

open access: yesJournal of Engineering Education, Volume 114, Issue 4, October 2025.
Abstract Background Given the increasing number of researchers engaging in engineering education research (EER) globally, there is intensifying interest in researcher development. Purpose This study systematically reviewed the literature guided by the research question: “What are the key factors and how do they influence the development of engineering ...
Sarah Dart   +2 more
wiley   +1 more source

Spatial Variation in the Educational Gradient of First Motherhood in Spain: Occurrence and Timing

open access: yesPopulation, Space and Place, Volume 31, Issue 7, October 2025.
ABSTRACT Several studies have analyzed the relationship between educational attainment and fertility across countries, identifying significant differences. However, these works often overlook intra‐country variation, which may play an important role in moderating that relationship.
Manuel T. Valdés   +2 more
wiley   +1 more source

Analyzing Fraud Risk Management, Environmental Disclosures and Stewardship in Nigeria's Oil and Gas Sector: A Machine Learning Method Towards Environmental Sustainability

open access: yesBusiness Strategy &Development, Volume 8, Issue 3, September 2025.
ABSTRACT This study investigates bidirectional relationships between fraud risk management and environmental stewardship as well as fraud risk management and environmental disclosures through an integrated theoretical framework combining Meta‐model fraud theory with stakeholder, agency, and legitimacy theories.
Israel Akinbode Owolabi   +2 more
wiley   +1 more source

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