Results 41 to 50 of about 237,065 (254)

METHODOLOGY FOR EFFICIENCY EVALUATION OF INTERNAL CONTROL SERVICE IN PUBLIC COMPANIES

Вестник Северо-Кавказского федерального университета, 2022
The article offers a view on various features related to the evaluation of internal control services in public companies. Based on the interrelation identified between the level of internal control system in public (municipal) companies and the ...
Anna A. Babich
doaj  

Information and analytical rationale for the implementation of internal financial control in the public sector

STATE AND MUNICIPAL MANAGEMENT SCHOLAR NOTES, 2023
The article substantiates the relevance of using information and analytical data for assessing and planning control checks by external control structures and internal financial control. An assessment was made of the identified violations in the financial sector in recent years and a conclusion was made about the growth of violations in the budget ...
openaire   +1 more source

Facial Cosmetic Therapy Use Among Patients With Systemic Sclerosis: An Australian Cohort Study

Arthritis Care &Research, EarlyView.
Objective Systemic sclerosis (SSc) is associated with numerous facial manifestations for which patients may engage in cosmetic therapies. It is unclear how patients with SSc use these therapies. This study sought to characterize patient engagement and experiences with cosmetic therapies for SSc‐related and non‐SSc–related facial changes.
Zachary Warren, Diane Apostolopoulos, Gene‐Siew Ngian, Amanda M. Saracino, Laura Ross, Nava Ferdowsi, Jennifer Walker, Cindy Hall, Kim Griggs, Susanna Proudman, Wendy Stevens, Joanne Sahhar   +11 more
wiley   +1 more source

The Legislation of the Republic of Serbia in the Field of Prevention of Corruption on Public Procurement

Bratislava Law Review, 2021
The public procurement as a process by which governments, as well as other bodies governed by public law, purchase products, services, and work, create the cost to the state budget, and taxpayers.
Jelena Kostić, Marina Matić Bošković
doaj   +1 more source

Fostering Innovation: Streamlining Magnetocaloric Materials Research by Digitalization

Advanced Engineering Materials, EarlyView.
Magnetocaloric cooling (MCE) is an environmentally friendly refrigeration method with great potential. Optimizing MCE materials involves the preparation and screening of large quantities of samples, which in turn generates a large amount of data. A digitalization approach is presented that uses ontologies, knowledge graphs, and digital workflows to ...
Simon Bekemeier, Moritz Blum, Luana Caron, Alisa Chirkova, Philipp Cimiano, Basil Ell, Inga Ennen, Michael Feige, Maik Gaerner, Thomas Hilbig, Andreas Hütten, Günter Reiss, Tapas Samanta, Sonja Schöning, Christian Schröder, Lennart Schwan, Chris Taake, Martin Wortmann   +17 more
wiley   +1 more source

Improving  Internal  Audit  in  the  Public  Sector

Учёт. Анализ. Аудит, 2019
The transition to a digital economy, as well as structural changes generated in connection with this and a set of theoretical, methodological and practical issues related to the development of organizational and methodological support of subjects of ...
D. R. Giniyatullina
doaj   +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

Human Resource Competence, Budget Transparency, and Internal Control Systems as Determinants of Budget Absorption Effectiveness

Jurnal Ilmiah Akuntansi
This study examines the relationships between human resource competence, budget transparency, internal control systems, and budget absorption effectiveness in educational institutions.
Ida Ayu Angge Septiari, Gede Adi Yuniarta, Nyoman Ari Surya Darmawan, I Gusti Made Priyambhada Putra   +3 more
doaj   +1 more source

Investigating the Effect of Inclination Angle and the Influence of Scan Parameters on the Appearance and Thermal and Mechanical Properties of Filigree Tension Rods of LPBF‐Manufactured NiTi Shape‐Memory Alloys

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, Michael Werner, Christian Rotsch   +2 more
wiley   +1 more source

ROLE OF AUDIT IN MANAGING PUBLIC INTEREST ENTITIES

Фінансово-кредитна діяльність: проблеми теорії та практики, 2020
. The article discusses current issues of interaction between external auditors and management of public interest entities with the aim of making managerial decisions aimed at ensuring the continuity of an entity, ensuring balance between resources and ...
Olga Lubenchenko, V.P. Riashchenko, M. Zivitere, R.O. Kostyrko   +3 more
doaj   +1 more source