Results 81 to 90 of about 29,629,491 (248)
Reporting of Internal Control Deficiencies, Restatements, and Management Forecasts [PDF]
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
Optimization of the Production of Rubber Compounds Using Mathematical Models
Advanced Engineering Materials, EarlyView.Rubber compounds were mixed in a batch internal mixer, and symbolic regression was used to derive mathematical models linking recipe and process parameters to ram path, torque, and mixing quality (incorporation, dispersion, distribution). Subsequent optimization with evolutionary algorithms identified operating conditions that reduce specific energy ...
Anke Bardehle +7 more
wiley +1 more source
Мир новой экономикиDigitalization of state (municipal) financial control is a permanent process caused by the digital transformation of public administration. Choosing the approaches to solve this problem optimally and comprehensively is extremely important owing to the ...
A. I. Lukashov
doaj +1 more source
Internal Control Systems in West Malaysia’s State Mosques
American Journal of Islam and Society, 2008 The embezzlement of funds from religious organizations, particularly in western church institutions, is becoming more common. Such scandals have raised concerns about their internal control systems.
Maliah Sulaiman +2 more
doaj +1 more source
Advanced Engineering Materials, EarlyView.Low‐voltage FIB‐SEM tomography combined with a image preprocessing pipeline improves phase contrast and enables reliable machine‐learning segmentation of conductive networks in lithium‐ion battery electrodes. Structural descriptors are extracted from segmented images, done semimanually and automated, and compared.
Lisa Beran +6 more
wiley +1 more source
IMPORTANCE OF INTERNAL CONTROL FOR CREATIVE ACCOUNTING
Agora International Journal of Economical Sciences, 2023 Creative accounting enabled accountants to use accounting policies more flexibly. However, it was precisely this flexible application of accounting policies that led creative accounting to become synonymous with manipulative accounting in practice ...
Azira Osmanović, Damir Šarić
doaj
Basic financial statements, June 30, 2021 [PDF]
, 2021 The Office of State Auditor audited the financial statements of South Carolina Department of Agriculture Soybean Board using agreed upon procedures. The following topics were included in the audit: financial statements, notes to financial statements ...
South Carolina State Auditor +1 more
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Advanced Engineering Materials, EarlyView.Geometrical modifications on nitrocellulose membranes can result in observable differences in signal intensity relative to a reference membrane (top and bottom left). Using two reference experiments, we have developed a theoretical model that can reproduce the experimentally observed flow changes and provide information on membrane parameters, e.g ...
Maria Dimaki +2 more
wiley +1 more source
Advanced Engineering Materials, EarlyView.This article investigates the dependence of the properties on the manufacturing orientation in the form of the inclination angle to the build plate of LPBF‐fabricated NiTi rods with a diameter of 150–220 µm. Metallographic, chemical, thermal, and mechanical characterization show behavior under identical manufacturing conditions that ranges from ...
Sandra Herzig +2 more
wiley +1 more source
A digitally transformed system of internal control for effective financial statement fraud prevention and detection: A literature review [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The paper aims to provide an overview of the current state-of-the-art research regarding the impact of system of internal control on fraud deterrence, primarily analyzing whether and how digital technologies can enhance components of this system,
Petra Halar, Julia Schwaiberger
doaj +1 more source