Results 41 to 50 of about 111,511 (157)

Fraud Diamond Analysis in Detecting Fraudulent Financial Statement

Jurnal Manajemen Indonesia, 2019
Fraudulent financial statement is the least common fraud but has the greatest loss of impact compared to other types of fraud. This certainly can make mistakes in terms of decision making.
Annisa Nurbaiti, Nuraini Suatkab
doaj   +1 more source

DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016

Riset Akuntansi dan Keuangan Indonesia, 2018
This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting.
Erma Setiawati, Ratih Mar Baningrum
doaj   +1 more source

Patient-Ventilator Synchronization During Non-invasive Ventilation: A Pilot Study of an Automated Analysis System

Frontiers in Medical Technology, 2021
Background: Patient-ventilator synchronization during non-invasive ventilation (NIV) can be assessed by visual inspection of flow and pressure waveforms but it remains time consuming and there is a large inter-rater variability, even among expert ...
Christophe Letellier, Manel Lujan, Manel Lujan, Jean-Michel Arnal, Annalisa Carlucci, Michelle Chatwin, Begum Ergan, Mike Kampelmacher, Jan Hendrik Storre, Jan Hendrik Storre, Nicholas Hart, Jesus Gonzalez-Bermejo, Jesus Gonzalez-Bermejo, Stefano Nava   +13 more
doaj   +1 more source

Insights on Earnings Management: Findings from Indonesian Companies Study

Jurnal Akuntansi
Purpose – The purpose of this study was to empirically prove several factors that affect earnings management. In this study, there are several independent variables: managerial ownership, leverage, profitability, rationalization, ineffective monitoring,
Giovanna Sambora, Magda Siahaan
doaj   +1 more source

Survey of (Mostly Outdated and Often Ineffective) Laws Affecting Work-Related Monitoring

SSRN Electronic Journal, 2017
This article reviews various laws that affect work-related monitoring. It reveals that most of our privacy laws were adopted well before smartphones and the Internet became ubiquitous; they still hunt for physical secluded locations; and, because they are based on reasonable expectations of privacy, they can easily be circumvented by employer policies ...
openaire   +2 more sources

Effectiveness of behaviour change techniques in lifestyle interventions for non-communicable diseases: an umbrella review

BMC Public Health
Objective To identify the most commonly reviewed behaviour change techniques (BCTs) and their effectiveness based on consistency across reviews for lifestyle interventions of non-communicable diseases. Design Umbrella review of systematic reviews.
Iliatha Papachristou Nadal, Chaisiri Angkurawaranon, Ankur Singh, Yanee Choksomngam, Vidhi Sadana, Loren Kock, Apichai Wattanapisit, Nutchar Wiwatkunupakarn, Sanjay Kinra   +8 more
doaj   +1 more source

Application of abnormal muscle response and Z⁃L response combined monitoring during keyhole microvascular decompression of hemifacial spasm

Chinese Journal of Contemporary Neurology and Neurosurgery
Objective To compare the monitoring effect of abnormal muscle response (AMR) combined Z ⁃ L response (ZLR) and simple AMR in keyhole microvascular decompression (MVD) for hemifacial spasm (HFS).
YU Ju, GUAN Yan, XU Liang
doaj   +1 more source

External pressure, ineffective monitoring and change in auditor on financial fraud in mining subsector companies

Implementasi Manajemen & Kewirausahaan
This study aims to rigorously examine and analyze the partial and simultaneous effects of external pressure, ineffective monitoring, and auditor changes on financial statement fraud. Employing a quantitative research approach, the study focuses on mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period.
Stevany Hanalyana Dethan, Wira Hendri, Restu Alpiansah, Rini Anggriani, I Gusti Ayu Tresna Gita   +4 more
openaire   +1 more source

An evaluation of eThekwini Municipality’s regeneration programmes on littering and dumping

African Evaluation Journal, 2020
Background: South African cities have been beleaguered with urban deterioration challenges, especially dumping and littering, notwithstanding the regulatory framework and the continuous clean-up programmes undertaken by municipalities.
Nirmala Govender, Purshottama S. Reddy
doaj   +1 more source

Combining bottom-up monitoring and top-down accountability: A field experiment on managing corruption in Uganda

Research & Politics, 2020
Citizen monitoring of government performance is often ineffective at improving performance, perhaps because information from monitoring does not make it far enough up in the chain of bureaucracy where the authority to punish public mismanagement rests ...
Mark T. Buntaine, Brigham Daniels
doaj   +1 more source