Results 71 to 80 of about 11,203 (255)

Prioritizing Feasible and Impactful Actions to Enable Secure AI Development and Use in Biology

Biotechnology and Bioengineering, EarlyView.
ABSTRACT As artificial intelligence continues to enhance biological innovation, the potential for misuse must be addressed to fully unlock the potential societal benefits. While significant work has been done to evaluate general‐purpose AI and specialized biological design tools (BDTs) for biothreat creation risks, actionable steps to mitigate the risk
Josh Dettman, Emily Lathrop, Aurelia Attal‐Juncqua, Matthew Nicotra, Allison Berke   +4 more
wiley   +1 more source

Administrative-legal and organization-management conditions of audit in the public finance sector units

Journal of Modern Science
Internal audit is performed in a diverse legal and cultural environment, for organizations that differ in their goals, size, complexity and structure. Internal auditing is performed by people both inside and outside the organization.
Tomasz Wołowiec, Łukasz Wojciechowski, Piotr Waszak, Sebastian Zupok, Ewa Golec   +4 more
doaj   +1 more source

National Mortality Databases to Assess Disease Burden in Systemic Autoimmune Diseases: A Valuable Resource But With Limitations

Arthritis &Rheumatology, EarlyView.
Ram Raj Singh
wiley   +1 more source

Leadership and Sustainability in a Globalized World: Emerging Trends, Global Contexts, Key Challenges, and Effective Strategies

Business Strategy and the Environment, EarlyView.
ABSTRACT This systematic review analyzes 109 studies from top business journals, exploring the connection between leadership and sustainability, including key leadership styles, emerging trends, and challenges in integrating sustainability into organizational strategies and operations.
Muzhar Javed, Bilal. Bilal, Nacef Mouri, Muhammad Faisal   +3 more
wiley   +1 more source

Internal auditing amongst Portuguese municipalities

Revista Enfoques, 2009
From the characterization of Local Authority financing models and structures in Portugal and Slovenia, a set of financial and generic budget indicators has been established.
Susana Jorge, Anabela Costa
doaj  

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed, Awad Elsayed Awad Ibrahim, Khaldoon Albitar   +2 more
wiley   +1 more source

Institutional Ownership and Corporate Sustainability Performance—A Meta‐Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between institutional ownership (IO) and corporate sustainability performance (SP), addressing inconsistent findings in prior research and clarifying the boundary conditions of this relationship by testing a defined set of potential moderators.
Hans Henrik Scherer, Rüdiger Hahn, Jan Endrikat   +2 more
wiley   +1 more source

Challenges of Internal Auditing in the Indonesian Government

Jurnal Ilmiah Akuntansi
There is an essential need for comprehensive research into innovative audit strategies specifically designed to address the persistent challenges faced by internal auditing within Indonesia's government sector.
Mirna Amirya
doaj   +1 more source

Advancing Sustainable Development in Manufacturing: A Strategic Framework for Overcoming Green–Lean Implementation Barriers

Business Strategy and the Environment, EarlyView.
ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes, Andrew Defanto, Ranjit Roy Ghatak, Rohit Joshi, Walid al Saad   +4 more
wiley   +1 more source

Quality of Accounting Information and its Role in the Effectiveness of the Sharia Audit of Islamic Banks

Journal of Islamic and Religious Studies
This research explores the concept of accounting information quality and its characteristics, emphasizing its importance for various levels of management and users in Islamic banks.
Fadi Ahmad Mohammad Al-Btoush, Yasser Abdel Karim Al-Hourani   +1 more
doaj   +1 more source