Search results for " Control"
showing 10 items of 7691 documents
Iekšējās kontroles sistēma un tās novērtējums SIA “Firma Orions”
2018
Iekšējai kontroles sistēmai ir būtiska loma uzņēmuma efektīvas un normatīvajām prasībām atbilstīgas darbības nodrošināšanā. Mazos uzņēmumos izstrādātā iekšējās kontroles sistēma var būt nepilnīga, tās detalizācija – nepietiekama. Diplomdarba mērķis ir, pamatojoties uz teorētiskās informācijas izpēti un analīzi par iekšējās kontroles sistēmu, veikt SIA “Firma Orions” iekšējās kontroles sistēmas novērtējumu un izstrādāt atbilstošus priekšlikumus tās trūkumu novēršanai, uzlabošanai. Pētījumā tika vērtēta SIA “Firma Orions” iekšējās kontroles sistēma. Autore secina, ka tā izstrādāta daļēji. Nepieciešamos pasākumus tās trūkumu novēršanai un pilnveidošanai izstrādā atbilstošos priekšlikumos. Atsl…
Comparative Analysis of the EU Public Sector Internal Audit Methodology and Requirements
2016
Abstract. There is currently no standard or requirement guiding the approaches taken by the European Union (EU) Public Sector internal audit. Therefore, the approaches taken by each country, although having some similarities are different. The aim of this research is to compare the Latvian state administration internal audit approach with approaches of the following specific European countries: United Kingdom, Malta, Estonia, Lithuania, Latvia and Poland and evaluate each country’s internal audit approach according to internal audit maturity determinants. The latter have been determined from literature, the Compendium report. Thereby, shedding light on the Latvian’s internal audit approach …
Public Internal Control in the European Union
2015
Public internal control differs from country to country as it has to fit into the respective overall governance arrangements with the government and the supreme audit institution as well as the accountability arrangements that exist between stakeholders. The aim of this research is to find out common and different internal control elements in twelve European Union (EU-12) countries. The tasks of this research are: to analyse revenue indicators in the EU countries, to analyse internal control systems in the EU countries, to make conclusions and to make proposals for further research tasks about the internal control of the administration of Latvia and improvements of the internal audit system…
The Development of Global Internal Audit Methodology Approaches
2015
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes (IIA Definition, 2009). “…Whenever the advance of civilization brought about necessity of one man being intrusted to some extent with the property of other, the advisability of some kind of check upon the fidelity of the former would become apparent”(Richard Brown ,1961). The aim of this research is to clarify global internal audit historical methodology app…
Quo vadis, internal auditing? A vision for internal auditing in 2030
2023
We aim to respond to calls in international auditing (IA) literature and to the current changes in the IA field by describing the driving forces and vision of the future for IA in the year 2030. The goal was to prompt in-depth discussion informed by the divergent views of experts. As a contribution, we identify three key driving forces: prolific data and its application, globalization and new value chains between organizations. Further, the study reports a vision for the future of IA. By surveying a wide range of stakeholders, including the board, management, internal auditors, teachers and a legislator, we expand on the views in earlier literature regarding IA, IA developments and the appl…
Validation of a set of reference genes to study response to herbicide stress in grasses
2012
Abstract Background Non-target-site based resistance to herbicides is a major threat to the chemical control of agronomically noxious weeds. This adaptive trait is endowed by differences in the expression of a number of genes in plants that are resistant or sensitive to herbicides. Quantification of the expression of such genes requires normalising qPCR data using reference genes with stable expression in the system studied as internal standards. The aim of this study was to validate reference genes in Alopecurus myosuroides, a grass (Poaceae) weed of economic and agronomic importance with no genomic resources. Results The stability of 11 candidate reference genes was assessed in plants res…
Alcohol Abuse Mediates the Association between Baseline T/C Ratio and Anger Expression in Intimate Partner Violence Perpetrators.
2015
The imbalance between testosterone (T) and cortisol (C) levels has been proposed as a possible marker of risk for intimate partner violence (IPV). Moreover, it could be related to a high probability of adopting risky behaviors such as alcohol abuse which, in turn, promotes the onset of IPV. This study tested the potential mediating effect of alcohol consumption on the relationship between baseline T/C ratio and anger expression in IPV perpetrators and non-violent controls. Alcohol consumption was higher in the former than controls. A high baseline T/C ratio was only associated with high anger expression in IPV perpetrators, and this association was mediated by high alcohol consumption. Thus…
Sviluppo di nanocarriers per il “drug release” controllato di biomolecole nella terapia antitumorale
2014
Una nuova generazione di nanogels (NGs) in poly(N-vinyl pyrrolidone) (PVP) è stata ottenuta mediante beta–irraggiamento (e-beam) ad alta energia mediante elettroni accelerati, che permette in tempi brevi la reticolazione di polimeri in soluzione acquosa, utilizzando acceleratori di particelle lineari. Oltre al controllo dimensionale, l’aspetto innovativo di tale tecnica è la possibilità di ottenere nanogels sterili, la cui funzionalizzazione di superficie avviene in un unico step. Inizialmente, è stata provata la loro biocompatibilità e non genotossicità in sistemi biologici, caratteristiche fondamentali per la loro applicazione in campo biomedico. Inoltre, sono stati messi a punto dei prot…
Reproducibility of irritant patch test reactions to sodium lauryl sulfate in a double-blind placebo-controlled randomized study using clinical scorin…
1999
Reading of doubtful patch test reactions can be improved by comparing them to defined negative, allergic and irritant controls. For the latter, an irritant patch test is needed that gives sufficiently reproducible results. In our double-blind, placebo-controlled. randomized study, we have analysed the synchronous reproducibility of patch tests with 0%, 0.0625%, 0.125%, 0.25%, 0.5% and 1.0% sodium lauryl sulfate (SLS). Tests and readings were done according to ESCD guidelines. 139 patients (75 women, 64 men) 18 to 77 years old were tested. The % of positive patients as well as the % of reproducible positive reactions increased with rising concentrations of SLS to a maximum of approximately 9…
The role of daily autonomous and controlled educational goals in students’ academic emotion states: An experience sampling method approach
2018
The present study examines antecedents of university students' academic emotions (Pekrun, Goetz, Titz, & Perry, 2002) in the context of self-determination theory (SDT; Deci & Ryan, 1985; 2000), using realtime assessment and intra-individual analyses. We investigated whether daily autonomous and controlled-motivated educational goals predicted students' academic emotions. University students (N = 55) completed smartphone diaries over 14 consecutive days. The two-week intensive longitudinal data were organized in a hierarchical three-level structure, with situations (Level 1) nested within days (Level 2) nested within students (Level 3). Students' goal motivation was assessed in morning quest…