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Article
Publication date: 4 April 2016

Gaetano Matonti, Jon Tucker and Aurelio Tommasetti

This paper aims to investigate auditor choice in those Italian non-listed firms adopting the “traditional” model of corporate governance. In Italy, non-listed firms can…

Abstract

Purpose

This paper aims to investigate auditor choice in those Italian non-listed firms adopting the “traditional” model of corporate governance. In Italy, non-listed firms can choose between two types of auditor: the Board of Statutory Auditors (BSA), that is the statutory auditors, or an “external” auditor. At the same time, a BSA conducts the administrative auditing for all companies with equity exceeding €120,000.

Design/methodology/approach

The paper estimates a logistic regression model of firm auditor choice between an external auditor and the BSA, which incorporates variables proxying for both agency conflict and organizational complexity effects.

Findings

The results show that of the potential agency factors, only board independence drives auditor choice, whereas organizational complexity and risk factors including firm size, investment in inventories, subsidiary status and complexity drive auditor choice. These results may be explained in the administrative audit role of the BSA, which monitors both day-by-day firm operations and the financial statements preparation “project”. Stakeholders as a result are reassured that, in general, their interests are protected. Finally, it was found that legal form and voluntary International Financial Reporting Standards compliance exert an impact on auditor choice.

Originality/value

The paper provides support for an internal yet independent auditing body such as the Italian BSA as a wider model for corporate governance in European non-listed firms (OECD, 2004 and 2015). The BSA as an administrative and financial auditing body made up solely of independent highly qualified professionals can work within the firm on an operational basis, and in so doing can increase stakeholder protection.

Details

Managerial Auditing Journal, vol. 31 no. 4/5
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 15 February 2021

David Keatley and David D. Clarke

While behaviour sequence analysis (BSA) is popular, it is not without limitations, namely, the level of detail required and time taken to run analyses; therefore, this…

Abstract

Purpose

While behaviour sequence analysis (BSA) is popular, it is not without limitations, namely, the level of detail required and time taken to run analyses; therefore, this paper aims to outline a novel method, using 30 serial homicide cases as a worked example.

Design/methodology/approach

Temporal analysis methods are becoming increasingly popular in applied forensic and criminological research. In recent years, BSA has become a widely used approach.

Findings

Waypoint sequencing provides a streamlined version of the traditional BSA approach, allowing for fewer behaviours to be included and providing a clearer overview of the main behaviours of interest.

Practical implications

Waypoint sequencing is shown in the current paper through serial killer research to show how to conduct the analyses and how it is effective in current investigations by expediting the process and allowing quicker analysis to facilitate current investigations.

Originality/value

The current research provides a novel approach to sequence analysis that is more useful in applied settings as it requires fewer behaviours or events than traditional BSA.

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Article
Publication date: 11 January 2018

Piotr Firek, Michal Cichomski, Michal Waskiewicz, Ireneusz Piwoński and Aneta Kisielewska

The purpose of this paper is to present possibility of fast and certain identification of bovine serum albumin (BSA) by means of ion-sensitive field effect transistor…

Abstract

Purpose

The purpose of this paper is to present possibility of fast and certain identification of bovine serum albumin (BSA) by means of ion-sensitive field effect transistor (ISFET) structures. Because BSA can cause allergic reactions in humans, it is one of reasons for development of sensitive sensors to detect residual BSA. BSA is commonly used in biochemistry and molecular biology in laboratory experiments. Therefore, to better understand the mechanism of signal transduction in simulated biological environment and to elucidate the role of adsorption of biomolecules in the generation of a signal at the interface with biological systems, the measurements of ISFET current response in the presence of BSA as a reference protein molecule were performed.

Design/methodology/approach

To fabricate transistors, silicon technology was used. The ISFET structures were coupled to specially designed double-side printed circuit board holder. After modification of the field effect transistor (FET) device with 3-aminopropyltriethoxysilane (APTES), a sensor with high sensitivity toward reference biomolecules was obtained. The current–voltage (I-V) characteristics of structures with and without gate modification were measured. Keithley SMU 236/237/238 measurement set was used. Deionized water solution and 0.05 per cent BSA were used.

Findings

In this research, a method of preparation of a biosensor based on a FET was developed. Sensitivity of APTES-modified FET device toward BSA as a biomolecule was investigated. I-V relationships of FET devices (with and without modification), being the effect of the interactions with the solution containing 0.05 per cent BSA, were measured and compared to the measurements performed for solutions without BSA.

Originality value

Compared to SiO2-containing ISFETs without modification or other different dielectrics, the application of APTES as the part of the membrane induced significant increase in their sensitivity to BSA.

Details

Circuit World, vol. 44 no. 1
Type: Research Article
ISSN: 0305-6120

Keywords

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Article
Publication date: 1 August 2006

Douglas N. Hales, Samia M. Siha, V. Sridharan and Judith I. McKnew

The purpose of this paper is to test a method for improving decision‐making at a tactical level – i.e. at the shop floor level. This is done by testing the use of the…

Abstract

Purpose

The purpose of this paper is to test a method for improving decision‐making at a tactical level – i.e. at the shop floor level. This is done by testing the use of the binary sorting algorithm (BSA) to improve decisions concerning quality improvement efforts among machine operators in a plastics manufacturer.

Design/methodology/approach

The method used was the “action‐research” approach since the researchers were actively involved in the training, implementation, and use of the BSA.

Findings

It was found that using the BSA to prioritize quality improvement efforts by machine operators reduced the “scrap‐from‐line” rate in a plastics manufacturer.

Research limitations/implications

The study should be replicated in different companies and industries using multiple methods because action‐research is limited in its generalizability. Also, since the researchers are actively involved in the process, our observations could not be considered objective.

Originality/value

To the authors' knowledge, this is the first application of the BSA to improve decision‐making at a tactical shop‐floor level in a manufacturing company.

Details

International Journal of Operations & Production Management, vol. 26 no. 8
Type: Research Article
ISSN: 0144-3577

Keywords

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Article
Publication date: 13 July 2012

Vandana Pramod, Jinghua Li and Ping Gao

The purpose of this paper is to form a new framework for preventing money laundering by mapping COBIT (Control for Information and Related Technology) processes to COSO…

Abstract

Purpose

The purpose of this paper is to form a new framework for preventing money laundering by mapping COBIT (Control for Information and Related Technology) processes to COSO (Committee of Sponsoring Organisation) components.

Design/methodology/approach

First, a new framework for preventing money laundering in banks is formed by mapping COBIT to COSO. Further, the potential of the mapped framework to comply with the Bank Secrecy Act requirements is analysed.

Findings

The mapped framework effectively supports all the activities of financial sectors through defining efficient information technology‐based processes and control methods. Information systems play a key role for financial sectors in producing financial statements, managing customer databases, detecting frauds, etc.

Research limitations/implications

Case studies of banks of different sizes, and in different countries are needed. It is necessary to improve the mapped framework by considering Basel III regulations.

Practical implications

COBIT‐mapped‐COSO framework is useful for banks to fight money laundering. While adopting the new framework, an organisation should apply the best practices that suit its operations rather than all the control objectives.

Social implications

The new framework can help banks fight money laundering.

Originality/value

For preventing money laundering through banks, a number of policies and intelligence systems are in place. However, there is no efficient framework that could guide banks to follow these policies and use information technologies. This paper proposes a new framework to target these gaps.

Details

Information Management & Computer Security, vol. 20 no. 3
Type: Research Article
ISSN: 0968-5227

Keywords

Content available
Article
Publication date: 12 July 2019

Vitor Hugo da Silva Vaz, Jorge Maikel Alves Batista and Ana Eleonora Almeida Paixão

This study aims to analyze the correlation between the investments in the Brazilian Space Agency (BSA) and the patenting process.

Abstract

Purpose

This study aims to analyze the correlation between the investments in the Brazilian Space Agency (BSA) and the patenting process.

Design/methodology/approach

The methodology used was a statistical analysis through correlation and linear regression between the secondary data of investments made by the federal government, retrieved from the Transparency Portal, in the BSA and the patenting process, taking into consideration the number of invention, utility model and certificate of addition of invention.

Findings

After a brief presentation of the emergence of innovation and patent applications with the investments of governments in space agencies, this study presents the analysis of information in different times of investment that showed positive correlation between the two variables adopted.

Originality/value

One can point to the value of this study as strategic investments in space agencies to boost the filing of patents in a nation in the most diverse areas.

Details

Innovation & Management Review, vol. 16 no. 3
Type: Research Article
ISSN: 2515-8961

Keywords

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Article
Publication date: 1 May 1995

Semra Siber Uluatam

An environmental impact assessment, EIA, was carried out before thefinal development and implementation of an irrigation project with atotal area of 118,853 ha. in the…

Abstract

An environmental impact assessment, EIA, was carried out before the final development and implementation of an irrigation project with a total area of 118,853 ha. in the Konya Plain located in Central Anatolia of Turkey, by the General Directorate of State Water Works (DSI). The objectives of the project are to supply water for irrigation and municipal demands by developing the Beysehir Lake, Suğla Lake Gembos basin and other water sources in the region, by conveying the excess water through an improved BSA channel to the Cumra‐Konya plains and to increase the irrigated agriculture. Evaluates six sub‐projects by considering construction and operation phases with respect to agricultural environmental problems, possible water quality impact, ecological changes and, finally, water budget and meteorological conditions. In order to reduce the possible adverse environmental impact of the originally considered design values, some significant changes were adopted according to results of this EIA study. Presents only the water quality aspect of the work.

Details

Environmental Management and Health, vol. 6 no. 2
Type: Research Article
ISSN: 0956-6163

Keywords

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Article
Publication date: 4 July 2016

Jonathan A. Lopez, Courtney J. Linn, Edward Eisert and Lauren Muldoon

To provide a summary and analysis of the Proposed Rulemaking published by the Financial Crimes Enforcement Network (FinCEN) on September 1, 2015, which proposes to subject…

Abstract

Purpose

To provide a summary and analysis of the Proposed Rulemaking published by the Financial Crimes Enforcement Network (FinCEN) on September 1, 2015, which proposes to subject investment advisers to certain requirements of the Bank Secrecy Act of 1970.

Design/methodology/approach

The article discusses the proposed expansion of Bank Secrecy Act regulations to include investment advisers, including the history behind the rulemaking, proposed definition of “investment adviser” under the Act, the comments received in response to the proposed rulemaking, and the potential implications of the rule, should it be finalized.

Findings

This article concludes that FinCEN, in cooperation with the Securities and Exchange Commission (SEC) and other agencies, is nearing completion of the proposed rule. Investment advisers that fall under the proposed definition of those subject to Bank Secrecy Act should prepare to implement anti-money laundering compliance programs.

Originality/value

This article contains valuable information about proposed regulations impacting investment advisers registered or required to be registered with the Securities and Exchange Commission.

Details

Journal of Investment Compliance, vol. 17 no. 2
Type: Research Article
ISSN: 1528-5812

Keywords

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Article
Publication date: 8 April 2021

Abdulrahman Al-Shami, Rami Joseph Oweis and Mohamed Ghazi Al-Fandi

This paper aims to report on the development of a novel electrochemical amperometric immunosensor to diagnose early hepatocellular carcinoma (HCC) by detecting the Midkine…

Abstract

Purpose

This paper aims to report on the development of a novel electrochemical amperometric immunosensor to diagnose early hepatocellular carcinoma (HCC) by detecting the Midkine (MDK) biomarker.

Design/methodology/approach

Anti-Midkine antibodies were immobilized covalently through carbodiimides chemistry on carbon screen-printed electrodes modified with carboxylated multi-walled carbon nanotubes. The development process was characterized using cyclic voltammetry, electrochemical impedimetric spectroscopy, Fourier transform infrared spectroscopy and atomic force microscopy. Differential pulse voltammetry was used to investigate the immunosensor performance in detecting MDK antigen within the concentration range of 1 pg/ml to 100 ng/ml.

Findings

MDK immunosensor exhibited high sensitivity and linearity with a detection limit of 0.8 pg/ml and a correlation coefficient of 0.99. The biosensor also demonstrated high selectivity, stability and reproducibility.

Originality/value

The developed MDK immunosensor could be a promising tool to diagnose HCC and reduce the number of related deaths.

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Book part
Publication date: 3 October 2007

Fahrettin Okcabol

This paper presents some views for corporations and governments regarding how to cope with rapid changes in globalization and sustainable environments that have begun to…

Abstract

This paper presents some views for corporations and governments regarding how to cope with rapid changes in globalization and sustainable environments that have begun to affect the economy, society, competition, and technology. Shifts toward a sustainable environment have become facts of life for corporations as well as for governments, thus they must accept it and deal with it. Corporations can utilize the Balance Scorecard Approach to control how they could achieve a Pareto Optimality (or at least to achieve a Pareto Improvement) for themselves and the society as a whole. Meanwhile governments can make use of the Balance Scorecard Approach to determine what kind of incentives should be given to corporations (such as a tax relief) or what kind of penalties should be enforced on corporations (such as fines and/or rescinding a corporation's right to operate) in order for governments to achieve a sustainable environment for all living and future creatures of the world.

Details

Envisioning a New Accountability
Type: Book
ISBN: 978-0-7623-1462-1

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