Results 21 to 30 of about 5,078,678 (243)

Development of a methodology for internal financial audit self-assessment using a criteria-based approach to improve the public and municipal management quality

Наука Красноярья
In the context of the implementation of the Russian Federation national development goals for the period up to 2030 and for the future up to 2036, issues of improving the public and municipal administration quality are becoming particularly relevant. The
Anastasia S. Pavlova
doaj   +1 more source

Development of the Conceptual Approach to the Content of the Internal Financial Audit System in the Public Administration Sector

Учёт. Анализ. Аудит
The article analyzes theoretical approaches to the elemental composition of the internal financial audit system (hereinafter — IFA) in the public administration sector. The development of internal financial audit, in particular the creation of sufficient
A. S. Pavlova
doaj   +1 more source

The Impact of Establishment of Audit Committee and Internal Audit Unit on Improvement of the Financial Accountability of the Universities and Research Institutions [PDF]

مجله دانش حسابداری, 2011
Before 2005, financial accountability of using Iran universities' financial resources was held in the hands of treasury officers who were selected by the ministry of Finance and Economic affaires.
Jafar Babajani, Masoud Babaee
doaj   +1 more source

A Scoping Review and Meta‐Analysis of Proportions of Central Nervous System Manifestations Reported in Patients with Sjögren's Disease

Arthritis Care &Research, Accepted Article.
Objective The objective of this scoping review was to synthesize evidence on the proportion of individuals living with Sjögren's disease who experience central nervous system (CNS) manifestations. Methods We searched MEDLINE (via PubMed) and Embase from 1980 through January 29, 2026, and the ECRI Guidelines Trust from 2020 through January 29, 2026 ...
Arun Varadhachary, Ghaith Noaiseh, Julie Frantsve‐Hawley, Frederick B. Vivino, Jennifer A. McCombe, Shamik Bhattacharyya, E. Sherwood Brown, Andrew R. Carey, Robert Fox, Thomas Grader‐Beck, Janet E. Lewis, Stephen Maitz, Steven Mandel, Astrid Rasmussen, George Sarka, R. Hal Scofield, Daniel J. Wallace, Rochelle Zak, Kristie Cox, Katherine M. Hammitt, Steven Carsons, Nancy Carteron   +21 more
wiley   +1 more source

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

Advanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch, Maximilian Holland, Klaus Drechsler, Johannes Schilp   +3 more
wiley   +1 more source

INTERNAL AUDITOR'S ROLE IN ENHANCING FINANCIAL ACCOUNTABILITY IN INDONESIAN PUBLIC HIGHER EDUCATION

Фінансово-кредитна діяльність: проблеми теорії та практики
Financial accountability in Indonesian BLU polytechnics — institutions managing State Budget allocations under Public Service Agency status — remains a persistent governance challenge.
Тіті Сухартаті, Хаяті Фатіма, Недсал Сікспрія   +2 more
doaj   +1 more source

Toward Full Interoperability in Materials Science: Integrating Workflows With Knowledge Graphs

Advanced Engineering Materials, EarlyView.
The connection of conceptual workflow design, portable execution, and ontology‐based semantics leading to provenance‐rich knowledge graphs are main contributors to interoperability in materials science and a prerequisite to AI‐assisted orchestration and for interoperable Materials Acceleration Platforms.
Jan Janssen, Osamu Waseda, Bernd Bayerlein, Simon Stier, Steffen Brinckmann, Abril Azócar Guzmán, Sarath Menon, Matthias A. Popp, Jesper R. Pedersen, Ivano E. Castelli, Jörg Waitelonis, Wolfgang Wenzel, Jörg Neugebauer, Jörg Schaarschmidt, Tilmann Hickel   +14 more
wiley   +1 more source

The internal audit based on risks and the financial decisions of the savings and credit cooperatives in Ambato city, Ecuador

Revista Eniac Pesquisa, 2019
Savings and credit cooperatives are institutions whose objective is to carry out activities of financial intermediation and social responsibility for their partners, clients or third parties and are subject to external and internal control bodies as ...
César Medardo Mayorga, Jorge Luis Frías   +1 more
doaj   +1 more source

Supporting AI Readiness Through Digital Workflows in Materials Science

Advanced Engineering Materials, EarlyView.
Digitalization drives innovation in materials science by connecting data silos and turning heterogeneous processes into reusable research pipelines. Across 13 MaterialDigital projects, digital workflows reveal complementary pathways toward AI‐ready materials research, founded on structured data, persistent artifacts, executable orchestration, and ...
Marian Bruns, Lateef Abdul, Stephan Barth, Martin Glauer, Manuel Günther, Fabian Neuhaus, Jan‐Ole Perschewski, Thomas Bjarsch, Henrik Abel, Johannes Bosch, Niklas Meyer, Peter Hofmann, Marc Drechsler, Alexander Dyck, Dhanunjaya Kumar Nerella, Marvin Tegeler, Oleg Shchyglo, Ingo Steinbach, Timo Klecker, Henk Birkholz, Ehsan Borzabadi Farahani, Bernard Fedelich, Cetin Haftaoglu, Tarakeshwar Lakshmipathy, Elena Garcia Trelles, Christoph Schweizer, Reza Darvishi Kamachali, Lukas Koschmieder, Janin Eiken, Markus Apel, Sung‐Min Wi, Jiangdong Zhao, Andreas Fezer, Nicolas Christ, Patrick Schneider, Eldor Urinov, Veit Königer, Volker Knoblauch, Janik Harter, Thomas Seifert, Thitichai Janpheng, Florian Fuchs, Fabian Teichert, Jörg Schuster, Anke Bardehle, Andreas Limper, Ulrich Giese, Carlos Lucke, Mario Beiner, Christoph Gögelein, Lisa Leuchtenberger‐Engel, Christian Hopmann, Felix Wentzien, Heike Wittek, Benjamin Klie, Alexander Röhrs, Ludger Overmeyer, Achraf Atila, Marcel Sadowski, Leopold Talirz, Jan Janssen, Jesper R. Pedersen, Peter Beck, Tejs Vegge, Ivano E. Castelli, Wolfgang Wenzel, Tilmann Hickel, Jörg Schaarschmidt   +67 more
wiley   +1 more source

PENGARUH EFEKTIFITAS FUNGSI AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN BUMN DIMODERASI OLEH PENGARUH POLITIK ( Studi Empiris di Indonesia )

Jurnal Akuntansi dan Auditing, 2015
This research aims to examine the relationship between internal audit practice and financial performance of BUMN with consideration to contextual effect of political condition as mediating variable between internal audit practice and financial ...
Theobaldus M Bimantara, Herry Laksito
doaj   +1 more source