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Crystal Structures of Lsm3, Lsm4 and Lsm5/6/7 from Schizosaccharomyces pombe  [PDF]
Donghui Wu, Shimin Jiang, Matthew W. Bowler, Haiwei Song
PLOS ONE , 2012, DOI: 10.1371/journal.pone.0036768
Abstract: Sm-like (Lsm) proteins are ubiquitous and function in many aspects of RNA metabolism, including pre-mRNA splicing, nuclear RNA processing, mRNA decay and miRNA biogenesis. Here three crystal structures including Lsm3, Lsm4 and Lsm5/6/7 sub-complex from S. pombe are reported. These structures show that all the five individual Lsm subunits share a conserved Sm fold, and Lsm3, Lsm4, and Lsm5/6/7 form a heptamer, a trimer and a hexamer within the crystal lattice, respectively. Analytical ultracentrifugation indicates that Lsm3 and Lsm5/6/7 sub-complex exist in solution as a heptamer and a hexamer, respectively while Lsm4 undergoes a dynamic equilibrium between monomer and trimer in solution. RNA binding assays show that Lsm2/3 and Lsm5/6/7 bind to oligo(U) whereas no RNA binding is observed for Lsm3 and Lsm4. Analysis of the inter-subunit interactions in Lsm5/6/7 reveals the organization order among Lsm5, Lsm6 and Lsm7.
Auditing wildlife
B.K. Reilly,Y. Reillly
Koedoe : African Protected Area Conservation and Science , 2003, DOI: 10.4102/koedoe.v46i2.58
Abstract: Reilly B.K. and Y. Reilly. 2003. Auditing wildlife. Koedoe 46(2): 97–102. Pretoria. ISSN 0075-6458. Accountants and auditors are increasingly confronted with the problem of auditing wildlife populations on game ranches as their clients' asset base expands into this industry. This paper aims to provide guidelines on these actions based on case study data and research in the field of wildlife monitoring. Parties entering into dispute on numbers of animals on a property often resort to their auditors for advice. This paper tracks a method of deciding on whether or not to audit the population based on wildlife value and an initial sample count. This will act as a guideline for the accounting profession when confronted by this problem.
The Corruption and the Quality of Auditing Standards  [cached]
William R. DiPietro
Asian Economic and Financial Review , 2011,
Abstract: The paper uses cross country regression analysis on a data set consisting of onehundred thirty countries for the year 2008 to test whether better auditing standardslead to lower levels of corruption. The results are consistent with the hypothesisthat improved auditing standards reduce corruption.
Internal Auditing in Commercial Banks
Ali Idiab Mohamed Idiab,Mohamad Sabri Bin Haron,Shofian Bin Hj. Ahmad
International Business Management , 2012, DOI: 10.3923/ibm.2011.287.294
Abstract: Internal auditing has witnessed enormous development in many aspects over last two decades. In the practical performance of internal auditing function, this was a limited activity, restricted in investigation and auditing of financial and accountancy processes. Later, it came to investigate and audit all processes and even became eyes and ears of higher administration. With many economical developments that have occurred and spread of many commercial banks, failure of conditions within various commercial banks and appearance of many professional reports that evaluate governmental control systems during last two decades there is a need for a greater role in verification and evaluation of control dealing with risks. A considerable amount of professional reports confirmed importance and role of internal auditing, inspection and evaluation of control systems and specification and evaluation of dealing with all risks that commercial banks are confronted by. As a result of orientation of organized status of internal auditing, commercial banks moved towards sole independence by coming under supervision of an audition administration committee which board of directors depends upon to acquire authenticated data. Initially, internal auditing was connected to external auditing and it adopted many of methods. In some commercial banks, programs and plans of internal auditing were arranged in accordance with methods and styles of external auditing. However as internal auditing developed as a function and profession, it came to have its own methods and procedures besides private mechanisms which are based upon experience of practical performance, helped by results of theoretical scientific research which deals with study of internal auditing as a function and profession.
State of Information Technology Auditing in Botswana  [cached]
Nugi Nkwe
Asian Journal of Finance & Accounting , 2011, DOI: 10.5296/ajfa.v3i1.894
Abstract: Purpose This article summaries the state of Information Technology Auditing in Botswana. It looks at the adoption rate of IT and challenges and successes of IT auditing and How IT has changed Auditing in Botswana. Design/Methodology /Approach The approach taken is that of a general review Findings A number of developing countries are adopting Information Technology (IT) and this is happening at fast pace but problems which are coupled with it are not fully addressed. One of the areas which are still lagging behind is Information Technology Auditing. A lot of researchers have found that Information Technology is the best technology to have come to this world but it has brought certain ills with it. To try and curb these ills, Information Technology Auditing is a major area to be considered. Botswana has to act quickly and adopt Information Technology Auditing Keywords: Accounting, Information Technology, Information Technology Auditing, Botswana Paper Category: General Review
“普通程序简化审”质疑  [PDF]
黄淳?
天府新论 , 2003,
Abstract: “普通程序简化审”本质上仍是简易程序的一种。目前在我国推行“简化审”尚缺乏现实的法制环境的支持,其运行有可能造成提高效率但损害了程序公正的后果。“简化审”在制度设计上有损诉讼公正。通过“简化审”模式来提高诉讼效率并非必要,目前不宜提倡。
Auditing of environmental management system
?uchranová Katarína
Acta Montanistica Slovaca , 2001,
Abstract: Environmental auditing has estabilished itself as a valueable instrument to verify and help to improve the environmental performance.Organizations of all kinds may have a need to demonstrate the environmental responsibility. The concept of environmental management systems and the associated practice of environmental auditing have been advanced as one way to satisfy this need.These system are intended to help an organization to establish and continue to meet its environmental policies, objectives, standards and other requirements.Environmental auditing is a systematic and documented verification process of objectively obtaining and evaluating audit evidence to determine whether an organizations environmental management system conforms to the environmental management system audit criteria set by the organization and for the communication of the results of this process to the management.The following article intercepts all parts of preparation environmental auditing.The audit programme and procedures should cover the activities and areas to be considered in audits, the frequency of audits, the responsibilities associated with managing and conducting audits, the communication of audit results, auditor competence, and how audits will be conducted.The International Standard ISO 140011 estabilishes the audit procedures that determine conformance with EMS audit criteria.
Spreadsheet Auditing Software  [PDF]
David Nixon,Mike O'Hara
Computer Science , 2010,
Abstract: It is now widely accepted that errors in spreadsheets are both common and potentially dangerous. Further research has taken place to investigate how frequently these errors occur, what impact they have, how the risk of spreadsheet errors can be reduced by following spreadsheet design guidelines and methodologies, and how effective auditing of a spreadsheet is in the detection of these errors. However, little research exists to establish the usefulness of software tools in the auditing of spreadsheets. This paper documents and tests office software tools designed to assist in the audit of spreadsheets. The test was designed to identify the success of software tools in detecting different types of errors, to identify how the software tools assist the auditor and to determine the usefulness of the tools.
向审者致谢  [PDF]
力学进展编辑部
力学进展 , 2010, DOI: 10.6052/1000-0992-2010-1-J2010-009
Abstract: 2009年以来,许多专家学者为《力学进展》审阅了大量的稿件,付出了辛勤的劳动.由于他们的辛勤工作以及严格把关,使得刊物的质量得以提高,读者、作者与编者也都从中获得教益.本刊的影响因子连续得到力学学科第1名.在此《力学进展》编辑委员会谨向广大审者致以诚挚的谢意!
审前调查方法简介  [PDF]
吴秋生,孙青霞
财会月刊 , 2006,
Abstract: 审前调查是编制有效审计方案的前提。审计人员应当通过查阅审计档案资料、检查有关文件、询问有关部门和人员、实地察看被审计单位、进行分析性复核等方法,对被审计单位进行审前调查。  【关键词】审前调查审前调查表审计实施方案一、审前调查概述  审前调查也称预备性调查,是指审计机关或审计组在编制审计方案前对被审计单位有关情况所进行的调查。按照调查的主体和目的不同,审前调查可分为审计机关为编制审计工作方案所进行的调查和审计组为编制审计实施方案所进行的调查。本文研究的审前调查属于后者。这种审前调查的内容包括:被审计单位的经济性质、管理体制、机构设置、人员编制情况;财政、财务隶属关系或者国有资产监管关系,职责范围或者经营范围,财务会计机构及其工作情况,相关内部控制及其执行情况,重大会计政策选用及其执行情况,以前接受审计情况;其他需要了解的情况。其调查时间在编制审前实施方案之前。
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