196,331 research outputs found
PERCEPTION OF THE ROLE AND EFFICIENCY OF INTERNAL AUDIT FOR THE USERS IN THE PHARMACEUTICAL INDUSTRY
No full textNotranja reviyija je danes v poslovnem svetu prepoznana kot ključna aktivnost, ki je prešla že različne faze. Če je včasih delovala v smislu naknadnega odkrivanja nepravilnosti in napak v sistemu notranjih kontrol ter skladnosti s pravili, pa se v sedanjih globalnih in kriznih časih njena vloga spreminja v smer proaktivnega delovanja in partnerskih odnosov med vsemi deležniki (poslovodstvom, revidiranci, revizijskimi komisijami/odbori itd.). S tem se povečuje tudi njena učinkovitost ter dodajanje vrednosti organiyaciji.Internal audit is a key activity in the business world today and has already passed various stages of development. If internal audit used to work in terms of subsequent detection of irregularities and errors in the system of internal controls and compliance with the rules, its role in the current time of globalization and crisis is changing in the direction of proactive action and partnerships between all stakeholders (management, auditees, audit committee / committees, etc.). This also increases its efficiency and adding value to the organization.
The legal regulations in this field (International Standards for the Professional Practice of Internal Auditing and the Code of Internal Audit Principles, the Code of Professional Ethics for Internal Auditors, etc.) have been supplemented and upgraded throughout the development phase of the internal audit. All this is a good basis for internal auditors to contribute to long-term orientation of each organization, to risk management, including risk of fraud. Their basic purpose is to provide assurance and consulting activities.
As all the global economy, the pharmaceutical business is faced with increasing complexity of operations, competitiveness and risk. Ethical issues often arise. However, it is one of the most intense, most innovative, most propulsive and most profitable industrial sectors, which is in a period of profound change. Companies in this sector are making strategic alliances, acquisitions and other forms of acquisitions are frequent. Given the mentioned facts, the role of internal audit in the sector is very important. Factors to evaluate the efficiency of internal audit activities are also important. The empirical study presented in this thesis has shown that studied users in this sector, value the individual roles of internal audit and performance factors higher than the average. Moreover, there are no statistically significant differences among the key stakeholders in the perception of the individual roles and performance factors of internal audit, which is very important and a significant opportunity for further development of internal audit in this sector, as well as in other sectors
The iterated version of a translative integral formula for sets of positive reach
No full textsummary:By taking into account the work of {\it J. Rataj} and {\it M. Z\"ahle} [Geom. Dedicata 57, 259-283 (1995; Zbl 0844.53050)], {\it R. Schneider} and {\it W. Weil} [Math. Nachr. 129, 67-80 (1986; Zbl 0602.52003)], {\it W. Weil} [Math. Z. 205, 531-549 (1990; Zbl 0705.52006)], an integral formula is obtained here by using the technique of rectifiable currents.\par This is an iterated version of the principal kinematic formula for sets of positive reach and generalized curvature measures
AMČR - dokument M-TX-196902792
No full textStav: 3Označení: 196902792Popis: trať: hospodářské budovy u Rataj
AMČR - dokument M-TX-201900069
No full textStav: 3Označení: 386/2017Popis: Rataje. Odkanalizování a čištění odpadních vod obcí Těšetice a Ústín - SO 03 Splašková kanalizace Rataj
Dr. Duane M. Jackson, Morehouse College, July 2011
No full textThis video is a conversation with Dr. Duane M. Jackson. Dr. Jackson talks about his paper, "Recall and the Serial Position Effect: The Role of Primacy and Recency on Accounting Students' Performance." Jackie Daniel, AUC Woodruff Library, is the interviewer
"Reflections on the subject of Emigration from Europe with a view to Settlement in the United States" By M. Carey.
No full text"Reflections on the subject of Emigration from Europe with a view to Settlement in the United States: containing bried sketches of the moral and political character of those states.
By M. Carey, member of the American philosophical, and of the American Antiquarian Society, and author of The Olive Branch, Cindiciae Hibernicae, essays on banking, on political economy, and on internal improvement.
To which are now added the English editor's comments on the subject; together with Important Advice to Emigrants, and Cautions Against Impositions Practiced in the Outports
Dispelling the Myths Behind First-author Citation Counts
No full textWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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