Results 11 to 20 of about 107,384 (267)

Improvement of the external municipal financial control system in the context of public authority reform

open access: yesПравоприменение, 2021
The subject. The implementation of external municipal financial control cannot be called fully competent in Russia. Many practical problems are currently being addressed mainly through the transfer of powers to implement external financial control to a ...
S. M. Mironova   +2 more
doaj   +1 more source

Audit profession and innovation: Emerging practices in the era of digital transformation and their relationship to the environment [PDF]

open access: yesE3S Web of Conferences, 2023
The business world is being disrupted by information and communication technologies (ICTs). The digital race continues in its velocity with the evolution of any new technology.
Ez-Zaidi Asmae, Ghandari Youssef
doaj   +1 more source

Analytical Methods to Assess Financial Capacity in Face of Innovation Projects Risks

open access: yesRisks, 2021
This paper aims to analyze the most relevant methods to determine the financial capacity of innovation projects and identify potential ways of their improvement.
Tatyana Rogulenko   +4 more
doaj   +1 more source

Enformer: Encoder-Based Sparse Periodic Self-Attention Time-Series Forecasting

open access: yesIEEE Access, 2023
Time-series forecasting makes reasonable prediction and planning on stock forecast, traffic flow, power consumption and extreme weather warning through the correlation characteristics of its own multi-dimensional data and time.
Na Wang, Xianglian Zhao
doaj   +1 more source

Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2021
In the last decade, Securities and Exchange Organization has required issuers listed in Tehran Stock Exchange and Iranian over the counter market to establish an audit committee (internal audit guidelines) having communication with an external auditor ...
mohammadreza nik bakht   +3 more
doaj   +1 more source

How does D&O insurance affect corporate environmental investment?

open access: yesFrontiers in Environmental Science, 2022
Directors’ and officers’ liability insurance (D&O insurance), an important tool for diversifying and transferring risks of managers, plays a crucial role in corporate investment decisions, including corporate environmental investment decisions ...
Jiamin Liu, Yalin Jiang, Shengdao Gan
doaj   +1 more source

Analysis of Factors in the Formation of Human Resources for the Development of the Digital Economy [PDF]

open access: yesSHS Web of Conferences, 2021
At present, the region of the country is trying to actively implement the policy of innovative development, which is clearly reflected in projects such as “Human Resources for the Digital Economy” within the framework of the “Digital Economy in the ...
Kopteva Jeanne   +3 more
doaj   +1 more source

MODERATING EFFECT OF AUDIT COMMITTEE ON THE RELATIONSHIP BETWEEN AUDIT QUALITY AND EARNINGS MANAGEMENT OF LISTED NON-FINANCIAL SERVICES FIRMS IN NIGERIA

open access: yesGusau Journal of Accounting and Finance, 2023
This study investigated the moderating impact of audit committee on the relationship between audit quality and earnings management. Earnings management is the dependent variable, audit quality is the independent variable proxy by audit independence ...
Ahmad Muhammad Ahmad   +3 more
doaj   +1 more source

Distance-based Information Granularity and Hierarchical Structure for an Intuitionistic Fuzzy Granular Space

open access: yesFuzzy Information and Engineering, 2016
Information granularity and hierarchical structures in granular computing are the two main aspects for investigating the uncertainty and structure of all types of granular spaces.
Bing Huang   +3 more
doaj   +1 more source

Social development mechanism of an agricultural enterprise formation [PDF]

open access: yesE3S Web of Conferences, 2019
The object of the research is to determine the major lines in forming the social process mechanism and elaborate the recommendations on improving the social policy of agricultural farming community.
Klychova Aigul   +5 more
doaj   +1 more source

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