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Audit opinion determinants in Brazilian State-owned companies [PDF]

open access: yesRevista Contabilidade & Finanças
This study aimed to identify audit opinion modification determinants in Brazilian State-owned companies. Audit opinion modification may indicate risk factors, but studies are still incipient in State-owned companies, which have particular characteristics,
Vinícius Alves dos Santos Pereira   +1 more
doaj   +2 more sources

Improvement Structure of Accountability in Iranian State Owned Companies [PDF]

open access: yesمدیریت دولتی, 2020
Objective:This study aims to provide a framework for improving the accountability of state-owned companies. Given the importance of providing a corporate accountability system in assessing the management of economic resources, the financial and ...
Ali Ebrahimi   +2 more
doaj   +2 more sources

Value chain in the relationship of intellectual capital and firm’s performance

open access: yesCogent Business & Management, 2023
State-Owned Enterprises (SOEs) are companies whose majority shares are owned by the government. The prime focus of this paper, determine the impact of intellectual capital in State-Owned Enterprises (SOEs) on firm performance using the value chain as a ...
Harry Suharman   +3 more
doaj   +1 more source

Governments as owners: State-owned multinational companies [PDF]

open access: yesJournal of International Business Studies, 2014
The globalization of state-owned multinational companies (SOMNCs) has become an important phenomenon in international business (IB), yet it has received scant attention in the literature. We explain how the analysis of SOMNCs can help advance the literature by extending our understanding of state-owned firms (SOEs) and multinational companies (MNCs) in
Cuervo-Cazurra, Alvaro   +3 more
openaire   +3 more sources

Optimization of process parameters for surface roughness and tool wear in milling TC17 alloy using Taguchi with grey relational analysis

open access: yesAdvances in Mechanical Engineering, 2021
To improve machining quality and processing efficiency, the Taguchi analysis method is employed to design the milling tests of titanium alloy TC17. According to results based on the signal-to-noise ratio method, the cutting depth plays a critical role in
Zhe Wang, Lei Li
doaj   +1 more source

TREADING THE SUSTAINABLE DEVELOPMENT CONCEPT: NARRATIVE EXPRESSION OF A STATE-OWNED ENTERPRISE

open access: yesResearch in Management and Accounting, 2022
One idea that focuses on the three pillars of sustainability, the economic, social, and environmental pillars, is sustainable development. The main challenge is achieving the balance of economic, social, and environmental elements.
Natasia Alinsari, Arthik Davianti
doaj   +1 more source

The Effect of the Entry of Private Firms in the Upstream of the Industry Chain on the Privatization of State-owned Firms [PDF]

open access: yesبرنامه‌ریزی و بودجه, 2023
This article examines the possibility of improved social welfare as a result of the entry of a new private firm, domestic or foreign, into the upstream industry, in a situation where the upstream industry had a monopoly structure with the existence of a ...
Hamideh Esfahani   +2 more
doaj  

Managing the public companies' outcome as business performances [PDF]

open access: yesTehnika, 2015
Due to the presence of imperfections of modern market surroundings the existence of a mixed economy is necessary, that is, private companies as well as state- owned companies. State-owned companies have a decreased efficiency of their business due to the
Jokić Zoran O.
doaj   +1 more source

Research Progress on Environmentally Friendly Sealing Technology for Anodic Aluminum Oxide Coatings: Li,Ce,Mn Salt Systems [PDF]

open access: yesCailiao Baohu
In response to the environmental risks posed by traditional heavy metal-based sealing systems for anodic aluminum oxide films of aluminum alloys,it is imperative to systematically analyze the reaction mechanisms and corrosion resistance mechanisms of ...
LI Tijun, REN Shouwei, WANG Jian, WEN Quan, WANG Zhigao, LI Chi
doaj   +1 more source

Comparative Study on the Performance of HEDP Copper Plating and Cyanide Copper Plating Processes [PDF]

open access: yesCailiao Baohu
In order to assess the potential for implementing the 1-hydroxyethylidene-1,1-diphosphonic acid (HEDP) copper plating process in engineering applications, copper coatings were prepared on the surfaces of A3 steel substrates using HEDP plating method and ...
MU Juanjuan, DI Xiaogang, WEN Quan, REN Shouwei, WANG Zhigao
doaj   +1 more source

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