Results 61 to 70 of about 13,572,866 (311)

Internal Audit and Internal Control Institutions as Legal Prevention Means of Vialations in the Sphere of Economic Financial Activities

open access: yesVestnik Omskoj Ûridičeskoj Akademii, 2012
The article deals with the issues of similarities and differences between the concepts of “internal control” and “internal audit”. The author analyzes the existing approaches in current legislation and current scientific literature, the approaches to ...
Lvova I. G.
doaj  

Functional comparison of EncB and EncC cargo proteins in iron storage within the Myxococcus xanthus encapsulin

open access: yesFEBS Letters, EarlyView.
Encapsulins are protein nanocompartments that play an important role in iron storage. In the Myxococcus xanthus encapsulin system, two cargo proteins called EncB and EncC contribute to iron mineralization. Here, we show that EncB and EncC generate iron‐containing minerals with distinct chemical compositions, suggesting that the composition of stored ...
Harry B. McDowell   +2 more
wiley   +1 more source

EFFICACY OF INTERNAL CONTROL AND CONTROLLING BUSINESS RISKS [PDF]

open access: yes
Companies can gain additional efficiency in designing and implementing or assessing internal control by focusing on only those financial reporting objectives directly applicable to the company’s activities and circumstances, taking a risk based approach ...
IONESCU, Luminiţa
core  

The perceived adequacy and effectiveness of internal control activities in South African small, medium and micro enterprises

open access: yesThe Southern African Journal of Entrepreneurship and Small Business Management, 2019
Background: South African small, medium and micro enterprises (SMMEs) add significant socio-economic value to the national economy. Unfortunately, up to 80% of these business entities fail after being in existence for only 4 years.
Juan-Pierré Bruwer   +2 more
doaj   +1 more source

The Shewanella oneidensis Fic enzyme SoFic targets the switch‐I region of EF‐Tu for AMPylation

open access: yesFEBS Letters, EarlyView.
Fic enzymes mediate diverse post‐translational modifications across all domains of life, including AMPylation. Prokaryotic EF‐Tu can be AMPylated and deAMPylated by the conserved Fic enzyme SoFic. Structural and biochemical approaches were used to characterize the effect of AMPylation on EF‐Tu, SoFic's enzymatic activities, and the enzyme‐target ...
Svenja Runge   +6 more
wiley   +1 more source

Reporting of Internal Control Deficiencies, Restatements, and Management Forecasts [PDF]

open access: yes
We examine the relationship between accuracy in management forecasts and the effectiveness of internal controls by using the unique setting in Japan, where disclosing management forecasts is effectively mandated. Feng et al.
Tomomi Takada, Katsuhiko Muramiya
core  

ERANAN PENGENDALIAN INTERNAL PADA KOPERASI PURLINA KOTA SEMARANG

open access: yesEconomic Education Analysis Journal, 2015
Tujuan penelitian ini untuk menelaah bagaimana peranan pengendalian internal dalam lingkungan, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, monitoring/pemantauan di Koperasi Purlina Kota Semarang.
Rizky Widya Astari, Ade Rustiana
doaj  

L‐aspartate oxidase provides new insights into fumarate reduction in anaerobic darkness in Synechocystis sp. PCC6803

open access: yesFEBS Letters, EarlyView.
Synechocystis strains deficient in succinate dehydrogenase (SDH) secrete more succinate than the WT under dark anaerobic conditions, supporting that SDH then primarily acts as SDH, not as a fumarate reductase. L‐aspartate oxidase (Laspo) from Synechocystis is functional under anaerobic conditions, reducing fumarate to succinate.
Kateryna Kukil   +3 more
wiley   +1 more source

Auditor independence, audit committee quality and internal control weaknesses [PDF]

open access: yes
In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
core  

Reducing health care-associated infections by implementing separated environmental cleaning management measures by using disposable wipes of four colors

open access: yesAntimicrobial Resistance and Infection Control, 2018
Background Environmental cleaning is a fundamental principle of infection control in health care settings. We determined whether implementing separated environmental cleaning management measures in MICU reduced the density of HAI.
Swee Siang Wong   +6 more
doaj   +1 more source

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