145 resultados para internal auditing


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The management of a firm's green operations is increasingly important for marketing strategists. The purpose of this study is to investigate the cross-influences of green marketing strategy and the key internal green functional areas in a firm. We use the antecedents of marketing strategy and identify relationships between green marketing strategy and key supporting internal environmental operations of firms with respect to (1) green suppliers, (2) environmental resource management, (3) green research and development, and (4) environmental manufacturing processes and procedures. The statistical techniques of parallel analysis, factor analysis and multiple regressions are used to analyze data collected from 332 firms. The results identify that among the four functional areas of firms adopting green marketing strategy. Two are more likely to influence green marketing strategy – supplier selection and research and development. Implications are discussed. The findings contribute to the theory of green marketing strategy. Future research is recommended.

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Hybrid HIPE organogels were prepared from pre-formed hybrid organogels, which were formed from a triblock ionomer and Fe3O4 nanoparticles via charge-driven assembly. Magnetic materials can be obtained from these hybrid HIPE organogels simply by removal of solvents, and these materials have been confirmed to be excellent candidates for absorption of oil from water.

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Purpose - The aim of this exploratory study is to examine the perceptions of stakeholders regarding the scope of internal audit (IA) work in Libyan state-owned enterprises. Design/methodology/approach - Data were gathered through semi-structured interviews with chief executive officers, IA directors, administrative affairs managers, financial affairs managers and external auditors, which were supplemented with a review of relevant documentary evidence. Findings - The results of the study show that the scope of IA in Libyan organizations may not be sufficiently wide ranging to be considered as a value-adding service. The scope of the IA function may need to be expanded to cover a broader range of organizational functions if internal auditors are to offer value-adding services to their stakeholders. Practical implications - The IA profession has received scant attention in the literature, especially in the context of developing countries such as Libya. Therefore, such settings offer the potential to enhance the understanding of IA practices. As a study on a developing economy, it enhances understanding of the IA profession’s global configuration beyond the predominantly market-driven, industrialized Western economies. Originality/value - In contrast to most previous studies, this study covers a broad range of IA stakeholders’ views on the role of internal auditors. This coverage enabled an in-depth investigation of the factors affecting IA scope and understanding of stakeholder perceptions on the IA function.

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Herein, we report the phase inversion of ionomer-stabilized emulsions to form high internal phase emulsions (HIPEs) induced by salt concentration and pH changes. The ionomers are sulfonated polystyrenes (SPSs) with different sulfonation degrees. The emulsion types were determined by conductivity measurements, confocal microscopy and optical microscopy, and the formation of HIPE organogels was verified by the tube-inversion method and rheological measurements. SPSs with high sulfonation degrees (water-soluble) and low sulfonation degrees (water-insoluble) can stabilize oil-in-water emulsions; these emulsions were transformed into water-in-oil HIPEs by varying salt concentrations and/or changing the pH. SPS, with a sulfonation degree of 11.6%, is the most efficient, and as low as 0.2 (w/v)% of the organic phase is enough to stabilize the HIPEs. Phase inversion of the oil-in-water emulsions occurred to form water-in-oil HIPEs by increasing the salt concentration in the aqueous phase. Two phase inversion points from oil-in-water emulsions to water-in-oil HIPEs were observed at pH 1 and 13. Moreover, synergetic effects between the salt concentration and pH changes occurred upon the inversion of the emulsion type. The organic phase can be a variety of organic solvents, including toluene, xylene, chloroform, dichloroethane, dichloromethane and anisole, as well as monomers such as styrene, butyl acrylate, methyl methacrylate and ethylene glycol dimethacrylate. Poly(HIPEs) were successfully prepared by the polymerization of monomers as the continuous phase in the ionomer-stabilized HIPEs.

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Oil spills cause serious damage to the aquatic ecosystem and require quick cleanup. Herein we report high internal phase emulsion (HIPE) xerogels for the first time as oil absorbents for enhanced oil spill recovery. The HIPE xerogels absorb diesel from the water-oil mixture in 20-30 seconds. The absorption capacity of the HIPE xerogels ranges from 20 to 32 times for different kinds of oils, and the oils can be recovered simply by being squeezed out, with a recovery rate around 80%. They can be reused at least 40 times without obvious deterioration in oil separation properties from 0 to 45 °C. These novel xerogels are suitable for practical use in oil spill reclamation and wastewater treatment.

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The World Economic Forum conducted an opinion survey to determine the strength of auditing and reporting standards (SARS) in 133 countries. It then assigned a score for SARS to each country as one of its global competitive indices. This is a unique dataset on SARS at country level. Using this dataset, this paper compares SARS scores for 72 countries (41 European and 31 Asian). A multi-phase regression analysis is employed to empirically investigate the predictors of SARS using five sub-models. Findings from the study support existing theory and add new findings to the auditing and reporting literature at a regional level. It suggests that there are nine predictors of SARS which are similar for both Europe and Asia but with different magnitude. In Asia the efficiency of the legal framework and the size of the foreign export market are also significant predictors of SARS compared to Europe.

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Severe plastic deformation via equal-channel angular pressing was shown to induce characteristic ultra-fast diffusion paths in Ni (Divinski et al., 2011). The effect of heat treatment on these paths, which were found to be represented by deformation-modified general high-angle grain boundaries (GBs), is investigated by accurate radiotracer self-diffusion measurements applying the 63Ni isotope. Redistribution of free volume and segregation of residual impurities caused by the heat treatment triggers relaxation of the diffusion paths. A correlation between the GB diffusion kinetics, internal friction, microstructure evolution and microhardness changes is established and analyzed in detail. A phenomenological model of diffusion enhancement in deformation-modified GBs is proposed.

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The management of a firm's green operations is increasingly important for marketing strategists. The purpose of this study is to investigate the cross-influences of green marketing strategy and the key internal green functional areas in a firm. We use the antecedents of marketing strategy and identify relationships between green marketing strategy and key supporting internal environmental operations of firms with respect to (1) green suppliers, (2) environmental resource management, (3) green research and development, and (4) environmental manufacturing processes and procedures. The statistical techniques of parallel analysis, factor analysis and multiple regressions are used to analyze data collected from 332 firms. The results identify that among the four functional areas of firms adopting green marketing strategy. Two are more likely to influence green marketing strategy – supplier selection and research and development. Implications are discussed. The findings contribute to the theory of green marketing strategy. Future research is recommended.

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This research suggests that internal ‘neural’ action representations may subserve the development of important motor functions and, where impaired or delayed, may be associated with atypical function. This knowledge provides critical validation of current motor control theories and is central to our understanding of the neuro-cognitive basis of motor development.

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The notion of database outsourcing enables the data owner to delegate the database management to a cloud service provider (CSP) that provides various database services to different users. Recently, plenty of research work has been done on the primitive of outsourced database. However, it seems that no existing solutions can perfectly support the properties of both correctness and completeness for the query results, especially in the case when the dishonest CSP intentionally returns an empty set for the query request of the user. In this paper, we propose a new verifiable auditing scheme for outsourced database, which can simultaneously achieve the correctness and completeness of search results even if the dishonest CSP purposely returns an empty set. Furthermore, we can prove that our construction can achieve the desired security properties even in the encrypted outsourced database. Besides, the proposed scheme can be extended to support the dynamic database setting by incorporating the notion of verifiable database with updates.