Results 51 to 60 of about 86,029 (227)
COSO Model for Internal Control (II)
CECCAR 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
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
Out of the Troubles and into Rights: Protection For Gays, Lesbians, and Bisexuals in Northern Ireland Through Equality Legislation in the Belfast Agreement [PDF]
, 2003 Part I of this Note explores the history of LGB rights in Northern Ireland, focusing on the development of domestic equality legislation stemming from the recent peace process.
Livingston, McKenzie A.
core +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 +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 AccountingThis 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
Revista 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
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 +1 more
wiley +1 more source
Jurnal 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
Zeitschrift für anorganische und allgemeine Chemie, Volume 652, Issue 6, 07 April 2026.A series of Co(III) ammine coordination compounds, which are potential precursors for battery materials, were synthesized and characterized by X‐ray diffraction, Raman spectroscopy, and thermal analysis. These methods provide complementary insight into structural motifs and decomposition behavior as well as an easy way to identify Co(III) complexes ...
Florian Gattnar +4 more
wiley +1 more source
, 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
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