Results 91 to 100 of about 534,762 (299)

Sustainability Strategies in the Cocoa‐Chocolate Value Chain: An Analysis Using Stakeholder Theory, Global Value Chain Theory, and Resource Dependence Theory

open access: yesAgribusiness, EarlyView.
ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner   +3 more
wiley   +1 more source

EFEKTIVITAS PENGENDALIAN INTERNAL, AUDIT INTERNAL, KARAKTERISTIK INSTANSI DAN KASUS KORUPSI (STUDI EMPIRIS DI KEMENTERIAN/ LEMBAGA)

open access: yesJurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2016
This study investigates the effect of internal control effectiveness, the role of internal audit, internal audit authority level, the size of the internal audit, the size and complexity of the institution against corruption in the ministries/agencies in
Nurhasanah Nurhasanah
doaj  

Creating Shared Value as an Antecedent of Value Co‐Creation: B2B Relationships in the Agri‐Food Sector

open access: yesAgribusiness, EarlyView.
ABSTRACT This study analyzes the effects of value co‐creation and creation of shared value in agricultural input marketing. This study used a sample of 178 agricultural companies in Costa Rica. The data were analyzed using partial least squares structural equation modeling (PLS‐SEM) with SMART PLS software. Our findings reveal the significant influence
Luis Ricardo Solís‐Rivera   +1 more
wiley   +1 more source

Application of Internal Auditing at Egyptian Universities in the Light of International Standards

open access: yesالمجلة العربية لضمان جودة التعليم الجامعي, 2016
: The current paper aims to study the internal audit and its important standards, fields, and its current status, and then develop a proposal for internal audit model in Egyptian universities.To achieve this goal, the descriptive method was used drawing
Ibrahim Maree Ialatekey   +1 more
doaj   +1 more source

Implementation model of data analytics as a tool for improving internal audit processes. [PDF]

open access: yesFront Psychol, 2023
Álvarez-Foronda R   +2 more
europepmc   +1 more source

THE FUTURE PERSPECTIVES OF THE INTERNAL AUDIT FUNCTION [PDF]

open access: yes
The aim of the paper is to provide an overview over the challenges and opportunities thatinternal auditors are going to face with, in the context of current economic and financial worldwide crisis.Using fundamental type of research, but also combining ...
Atanasiu Pop   +2 more
core  

Nationwide Real‐World Modeling of Surgical Outcomes in Elderly Patients: Incorporating Geriatric‐Specific Risk Factors Into Prediction of Mortality and Morbidity

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
A reliable and effective risk prediction model for mortality and morbidity in elderly patients undergoing gastroenterological surgeries was developed and validated. Geriatric‐specific risk factors, including the newly added variables in the NCD registry, along with age, were identified as significant contributors to the model. ABSTRACT Aim As the aging
Naoya Sato   +11 more
wiley   +1 more source

THE NECESITY FOR AUDITING THE FINANCIAL-ACCOUNTING ACTIVITY [PDF]

open access: yes
Many financial-accounting information users mistake internal audit and accounting. These confusion has, at is basis, the fact that most internal audit activities regard financial-accounting information and the fact that most internal auditors have a ...
Assist. Ph.D Student Vînatoru Sorin-Sandu   +1 more
core  

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