Results 91 to 100 of about 240,837 (301)

Cortical bone distribution in the human mandibular symphysis: Ontogenic and morphometric approaches in archeological context

open access: yesThe Anatomical Record, EarlyView.
Abstract The human mandibular symphysis concentrates multiaxial loads during function and remodels throughout growth, but the precise mechanisms underlying cortical bone shape during growth remain relatively unexplored. Approaches based solely on thickness or external cortical contours provide only partial insights and do not capture the functional ...
Ana Ribeiro   +3 more
wiley   +1 more source

The state of analytical procedures in the internal auditing as a corporate governance mechanism

open access: yesManagement : Journal of Contemporary Management Issues, 2018
Internal auditors are facing today’s fast-paced business conditions that challenge them to implement adequate information technology and use analytical procedures as key audit techniques.
Ana Ježovita   +2 more
doaj   +1 more source

PENGARUH AUDIT INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN INTERN GAJI: Studi Kasus Pada BUMN di Kota Bandung [PDF]

open access: yes, 2015
Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh audit internal terhadap efektivitas pengendalian intern gaji pada BUMN yang berkantor pusat di Kota Bandung. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif
Taufiqah, Ibtihal
core  

Empirical Support for the PCAOB’s Elimination of the Independent Auditor’s Opinion Regarding Management’s Assessment of Internal Control [PDF]

open access: yes, 2012
In an attempt to bolster public confidence in the accounting profession, the PCAOB issued several standards that were intended to address weaknesses in audit reporting and to increase public confidence in financial reporting.
Thompson, James H., Ward, Bart H.
core   +2 more sources

Coherence‐Gated Wrapped‐Phase InSAR With Matrix‐Based Uncertainty Diagnostics for Burial‐Mound Hotspot Ranking (Sicily, Italy)

open access: yesArchaeological Prospection, EarlyView.
ABSTRACT Burial mounds are key elements of Mediterranean funerary landscapes, but in intensively cultivated coastal plains their low‐relief expression is easily obscured by ploughing, levelling and rapidly changing surface conditions, making single‐date observations unreliable.
Salvatore Polverino   +2 more
wiley   +1 more source

Analysis of the Effect of Intercultural Communication on the Quality of Internal Audit: A Literature Review [PDF]

open access: yesScientific Bulletin of the Politehnica University of Timişoara: Transactions on Modern Languages
In a globalized economic context, the quality of internal auditing has become a cornerstone of corporate governance, helping organizations effectively manage risks, make informed decisions, and maintain regulatory compliance.
Karima Bouziane, Abdelmounim Bouziane
doaj  

Audit mode change, corporate governance

open access: yesChina Journal of Accounting Research, 2015
This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode.
Limei Cao, Wanfu Li, Limin Zhang
doaj   +1 more source

Operationalizing BioSSbD: A safe‐and‐sustainable‐by‐design framework for biorefineries

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Biorefineries are central to the transition toward a circular bioeconomy; however, their increasing scale and technological heterogeneity, and the integration of biological, chemical, and thermochemical processes introduce complex challenges related to safety, sustainability, and operational reliability. Existing Safe‐and‐Sustainable‐by‐Design
Fernando Ramonet
wiley   +1 more source

Increasing the reporting of adverse drug reaction‐related hospitalizations using an ICD‐10‐based identification workflow: A multicentre study from Switzerland

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Background Reporting adverse drug reactions (ADRs) is essential for drug safety. In Switzerland, healthcare professionals are legally required to report serious and unlabelled ADRs, yet under‐reporting remains widespread. We tested a novel method to increase reporting of ADR‐related hospitalizations.
Georgia Anita Weber   +7 more
wiley   +1 more source

A comprehensive performance audit model in the public health sector using the grounded theory approach [PDF]

open access: yesResearch and Development in Medical Education
Background: Performance auditing is one requirement for public sector managers to be accountable to the public. It offers an unbiased evaluation of the responsibilities, effectiveness, or expenses linked to implementing policies, programs, or operations ...
Hojjat Esmati Beyrami   +3 more
doaj   +1 more source

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