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Improvement of Small Board Listed Company’s Internal Accounting Controls  [PDF]
Dan Wang, Fengxia Zhou
Open Journal of Social Sciences (JSS) , 2016, DOI: 10.4236/jss.2016.47025
Abstract: In the increasingly competitive market of today’s society, to survive has been inseparable from the development of internal accounting controls for enterprises. Practice has proved that the internal accounting control system is an important component of modern enterprise management, is to ensure sustained and healthy development of enterprises and is an essential element of business success. Since the small and medium-sized board listed company went public in 2004, the relevant departments of China continue to raise its operating characteristics, revise and supplement the relevant accounting regulations. However, the internal control of the enterprise remains a problem, therefore, to strengthen internal accounting control construction can be said to have emerged. Small plates listed family companies control more serious, the chairman has the absolute controlling stake in that company’s separation of ownership and management is very low. Based on these problems, in combination with the actual situation of small and medium-sized boards of listed companies, we can learn more mature theory of internal accounting control, analyze deeply and research the problems of internal accounting control, and put forward the countermeasure and the suggestion. Its purpose is to help rationalize business activities, legalization, in order to improve economic efficiency of enterprises. Sound and effective internal accounting controls can help identify the small board listed company’s internal accounting control deficiencies, and the analysis of practical problems will promote a more efficient and healthier development for the small plate of listed companies. To combine the actual situation and the theoretical basis of the small and medium-sized boards of listed companies, it can provide better suggestions and comments for the internal control system, so that through a more scientific analysis of the internal accounting control of small and medium-sized boards of listed companies, to identify existing problems, we can put forward a reasonable approach.
Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business  [PDF]
Theofanis Karagiorgos,George Drogalas,Nikolaos Giovanis
International Journal of Economic Sciences and Applied Research , 2011,
Abstract: There is currently considerable interest in the topic of internal audit and its contribution to exact management of any business economic resources. Within this framework of extremely fluid business environment, the research tested the hypothesis about the role of internal auditing for the business success. The main purpose of the present paper is not only to examine the issue in a theoretical level, but also to present empirical evidence for the interaction between components of internal control system and performance of internal auditing in Greek hotel business. According to up-to-date theoretical and empirical literature, the results point out that all components of internal audit are vital for the effectiveness ofinternal audit and consequently in the business survival and success.
Knowledge Representation in the Context of E-business Applications  [cached]
Simona Elena Varlan
BRAND : Broad Research in Accounting, Negotiation, and Distribution , 2010,
Abstract: The article emphasizes the theoretical principles of knowledge representation. The paper also tries to show how to represent knowledge in the context of e-business applications creating a tagging platform for economic knowledge using SKOS language.
The Role of Internal Audit in Controlling the Business Risk
Saftica ENACHI,Viorica IOAN
Risk in Contemporary Economy , 2011,
Abstract: The enterprise nowadays is confronted with a variety of internal and external pressures which can substantially affect the financial results, with consequences upon the profit for the invested capital and the additional capital investment necessary to extend and to continue the activity. The audit of the business risks involves several aspects regarding the strategy in business, the assets control, the financial capacity to absorb the risks. The business risks measurement and identification as well as the establishment of optimum solutions to prevent and to diminish the effects of their producing, make the audit become the indispensable instrument of a good economic and financial control for any enterprise. The paper presents the main business risks identified and estimated in an audit mission of the enterprise performance.
A Survey of Internal Governance in Family Business  [PDF]
Qi Lin
American Journal of Industrial and Business Management (AJIBM) , 2018, DOI: 10.4236/ajibm.2018.84075
Abstract: Family businesses play an important role in the global economic environment. In China, more than 90% of them use family management or family organization. This shows that family-owned companies are playing a decisive role in China’s economy. However, with regard to the current development situation, the development status of family-owned enterprises is not optimistic, and the average life expectancy is only 5 years. Facts have proved that internal governance is the key point for the steady development of family-owned enterprises. Internal governance supervision, as an important component of the five elements of internal control, is related to whether the internal management of a family-owned company can be implemented steadily and effectively. Therefore, a sound internal governance supervision system is the key point for whether the family business can survive in the modern economic competitive environment. This review points out the disadvantages of the family business and points out the new direction for the follow-up family business research that applies to the internal governance supervision model of the family business.
PLG2: Multiperspective Processes Randomization and Simulation for Online and Offline Settings  [PDF]
Andrea Burattin
Computer Science , 2015,
Abstract: Process mining represents as an important field in BPM and data mining research. Recently, it has gained importance also for practitioners: more and more companies are creating business process intelligence solutions. The evaluation of process mining algorithms requires, as any other data mining task, the availability of large amount of real-world data. Despite the increasing availability of such datasets, they are affected by many limitations, in primis the absence of a "gold standard" (i.e., the reference model). This paper extends an approach, already available in the literature, for the generation of random processes. Novelties have been introduces throughout the work and, in particular, they involve the complete support for multiperspective models and logs (i.e., the control-flow perspective is enriched with time and data information) and for online settings (i.e., generation of multiperspective event streams and concept drifts). The proposed new framework is able to almost entirely cover the spectrum of possible scenarios that can be observed in the real-world. The proposed approach is implemented as a publicly available Java application, with a set of APIs for the programmatic execution of experiments.
INTERNAL CONTROLS IN ENSURING GOOD CORPORATE GOVERNANCE IN FINANCIAL INSTITUTIONS  [PDF]
KOSMAS NJANIKE,MARGARET MUTENGEZANWA,FUNGAI B. GOMBARUME
Annals of the University of Petrosani : Economics , 2011,
Abstract: This paper assessed factors that influence the internal controls in ensuring good corporate governance in financial institutions in developing economies with special reference to Zimbabwe. The research paper assessed how lack of internal controls affected good corporate governance and aimed to bring out elements of good corporate governance. It emerged that failure to effectively implement internal controls contributed significantly to poor corporate governance. The study discovered that internal control system overrides and the issue of “fact cat” directors also contributed to poor corporate governance. The study recommended that there is need for the board of directors to guarantee an organizational structure that clearly defines management responsibilities, authority and reporting relationships. There is also need to ensure that delegated responsibilities are effectively carried out to ensure compliance with internal controls of the financial institution concerned.
Investigating the effective factors on management internal controls applying  [PDF]
Reza Pirayesh,Roghieh Niazi,Ahmad Ahmadkhani
Management Science Letters , 2012,
Abstract: Information technology plays an important role on increasing internal control in many organizations. In this paper, we present an empirical study to measure the impact of information technology, hiring high quality skilled management team, using high quality standards and increasing employees' awareness on managing internal control. The survey uses a questionnaire based on Likert scale and distributes among the people who work in either administration or financial sectors of governmental agencies in province of Zanjan, Iran. The results of the study indicate that the implementation of information technology positively influences management team to control their system, more effectively, using more skilled and specialized managers positively influences management internal control, an organization with suitable standard positively influences management internal control and increasing employees' awareness positively influences management internal control.
Representation and Processing Algorithms for Business Rules Systems
Vasile MAZILESCU
Risk in Contemporary Economy , 2012,
Abstract: Business Rules is a powerful technology for representing a business policy. It opens the chance to react fast on changes in the market. For example, new pricing strategies can be implemented without a time consuming re-programming of a sales software. The knowledge expressed by rules can be easily understood by non-computer experts. Business experts therefore are able to handle Business Rules directly and therefore make changes even faster. For this, the construction of a Global Semantic Graph (GSG) to support future information- and collaboration-centric applications and services, is a very important subject. The GSG is a publish/subscribe (pub/sub) based architecture that supports publication of t-uples and subscriptions with standing graph queries. An implementation of an efficient pattern matching algorithm such as Rete on top of a distributed environment might serve as a possible substrate for GSG’s pub/sub facility. Knowledge description and exploitation within a Business Rule Management System (BRMS) are somehow conflicting characteristics, since the increase of the representation power of knowledge diminishes the efficiency of the system and increases the difficulty of carrying it out. Many challenges in the BRMSs field are difficult to solve from a computational point of view.The use of variables in a Business Rule Management System knowledge representation allows factorising knowledge, like in classical knowledge based systems. The language of the first-degree predicates facilitates the formulation of complex knowledge in a rigorous way, imposing appropriate reasoning techniques. It is, thus, necessary to define the description method of fuzzy knowledge, to justify the knowledge exploiting efficiency when the compiling technique is used, to present the inference engine and highlight the functional features of the pattern matching and the state space processes. This paper presents the main results of our project for designing a compiler for fuzzy knowledge, like Rete compiler, that comprises two main components: a static fuzzy discrimination structure (Fuzzy Unification Tree) and the Fuzzy Variables Linking Network. There are also presented the features of the elementary pattern matching process that is based on the compiled structure of fuzzy knowledge. We developed fuzzy discrimination algorithms for Distributed Knowledge Management Systems (DKMSs).
Development and representation method of business ontology
业务本体开发与描述方法

LIU Yun-jie,GONG Chuan-xin,LIU Tie-lin,
刘云杰
,龚传信,刘铁林

计算机应用 , 2007,
Abstract: Business ontology is formal representation of business conceptual model and it has significant value in developing reusable business model. This paper analyzed the limitation of exiting ontology development and representation method, and then put forward the activity-oriented business ontology development method and expatiated the business ontology representation method based on UML-OCL.
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