Search results for "internal control"
showing 10 items of 12 documents
Recommendations for enterovirus diagnostics and characterisation within and beyond Europe
2018
Enteroviruses (EV) can cause severe neurological and respiratory infections, and occasionally lead to devastating outbreaks as previously demonstrated with EV-A71 and EV-D68 in Europe. However, these infections are still often underdiagnosed and EV typing data is not currently collected at European level. In order to improve EV diagnostics, collate data on severe EV infections and monitor the circulation of EV types, we have established European non-polio enterovirus network (ENPEN). First task of this cross-border network has been to ensure prompt and adequate diagnosis of these infections in Europe, and hence we present recommendations for non-polio EV detection and typing based on the co…
Design and Performance Testing of a DNA Extraction Assay for Sensitive and Reliable Quantification of Acetic Acid Bacteria Directly in Red Wine Using…
2016
International audience; Although strategies exist to prevent AAB contamination, the increased interest for wines with low sulfite addition leads to greater AAB spoilage. Hence, there is a real need for a rapid, specific, sensitive, and reliable method for detecting these spoilage bacteria. All these requirements are met by real time Polymerase Chain Reaction (or quantitative PCR; qPCR). Here, we compare existing methods of isolating DNA and their adaptation to a red wine matrix. Two different protocols for isolating DNA and three PCR mix compositions were tested to select the best method. The addition of insoluble polyvinylpolypyrrolidone (PVPP) at 1% (v/v) during DNA extraction using a pro…
Premis, càstigs i educació
2008
Els autors defensen que el costum i la llei confi guren la legalitat i la moralitat socials i determinen el nostre comportament, alhora que qüestionen els resultats 'esperats' de l'aplicació mecànica dels premis i càstigs en educació. Distingeixen el control extern 'supervisió' i l'intern 'motivació' en l'esdevenir dels comportaments analitzats, en relació a l'aplicació d'aquelles sancions i tot seguit aborden l'estudi monogràfi c des del conductisme, des del cognitivisme i des de la perspectiva moral. Ara aborden la complexitat contextual de la intervenció pedagògica i les alternatives possibles des dels plantejaments actitudinals dels subjectes, per concloure que els premis tenen la fi na…
Artificial intelligence to counteract “KPI overload” in business process monitoring: the case of anti-corruption in public organizations
2023
PurposeThe nature and amount of data that public organizations have to monitor to counteract corruption lead to a phenomenon called “KPI overload”, consisting of the business analyst feeling overwhelmed by the amount of information and resulting in the absence of appropriate control. The purpose of this study is to develop a solution based on Artificial Intelligence technology to avoid data overloading and, at the same time, under-controlling in business process monitoring.Design/methodology/approachThe authors adopted a design science research approach. The authors started by observing a specific problem in a real context (a healthcare organization); then conceptualized, designed and imple…
Sistema di Controllo Interno e prevenzione delle infiltrazioni della criminalità organizzata
2019
L’intensificarsi della diffusione delle infiltrazioni della criminalità organizzata in molteplici settori rende sempre più complessa per le aziende operanti con la pubblica amministrazione, la verifica dell’affidabilità, non solo economico-patrimoniale, dei soggetti (es., partner, clienti, fornitori) con i quali interagire. L’assenza di efficaci strumenti di prevenzione e contrastato dei tentativi di infiltrazioni della criminalità organizzata nella gestione aziendale può dar luogo a sanzioni interdittive, compromettendo in modo irreversibile l’immagine e il processo di creazione di valore e tutela degli stakeholders. Muovendo da tali presupposti, il presente lavoro è teso a verificare se i…
Il controllo di gestione nell’economia delle banche: aspetti definitori e considerazioni sulle prospettive interpretative proposte dalla letteratura …
2016
Il presente lavoro intende prendere in esame la nozione di controllo di gestione nell’economia delle aziende di credito, a partire dei principali contributi delle dottrine economico-aziendali e manageriali. In Economia aziendale, il controllo è inteso come guida, governo, conduzione aziendale secondo linee prestabilite e con l’impiego di determinati supporti. In prospettiva sistemica, i meccanismi operativi che supportano il raggiungimento degli obiettivi economico-finanziari-patrimoniali ricoprono un ruolo di rilievo nell’economia e gestione delle banche; fra questi, i “sistemi di controllo di gestione”, assumono fondamentale importanza per il funzionamento efficace ed efficiente dell’orga…
Definition, Tasks and Legal Nature of the Compliance Function
2015
This chapter addresses the compliance function under art. 46, para. 1 of the Solvency II Directive. The first items to be addressed here are the normative bases of compliance under the insurance supervisory regime and its conceptual content. Then, the tasks and relevant requirements for compliance under the insurance supervisory regime are identified. The chapter concludes by examining the function of compliance under the insurance supervisory regime of the Solvency II system.
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…