153 research outputs found

    Contacts : Programme and Abstracts

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    Organizing Inspections Regarding Managerial Internal Control and Preventive Financial Control

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    AbstractThe control environment is the foundation of the whole system of internal control. It constitutes the basis of all other components of internal control. He sets the tone of the organization.It provides discipline and climate that influence the overall quality of internal control. The control environment forms the basis for creating a vision and response to risks and controls from the staff of an organization. This paper presents the control environment that influence the way of establishing the strategy and objectives and how to structure control activities. The essence of any business is the people behind it - their individual tasks, including integrity, ethical values and competence - and the environment in which they work

    Financial Harmony in Diversity: Exploring the Dynamics of SMEs' Finance through the Lens of Business Size, Debt-to-Equity Ratio, and Revenue Growth toward the Perfection of Net Profit Margin

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    This study aims to analyze the impact of three independent variables: business size, debt-to-equity ratio, and revenue growth on the net profit margin of SMEs. In its execution, the methodological approach is based on multiple linear regression analysis, while the data acquisition technique involves surveys of SMEs from various sub-sectors. The novelty of this research lies in its in-depth analytical approach to the relationship between financial variables and their impact on the net profit margin of SMEs. The findings of this study indicate that business size, debt-to-equity ratio, and revenue growth significantly affect the net profit margin. The practical implications of this research provide guidance for SMEs in managing their finances through an understanding of the net profit margin, enabling them to make more comprehensive financial decisions

    Thyroid Hormone-Clearing Deiodinase 3 Protects from Cranio- Encephalic and Cardiac Congenital Abnormalities

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    Implications: Transient overexposure to TH during development may contribute to idiopathic congenital syndromes in humans (cleft palate, hydrocephalus, cardiac and Chiari malformations, others)https://knowledgeconnection.mainehealth.org/lambrew-retreat-2021/1054/thumbnail.jp

    Chemical composition of the essential oils from leaves and flowers of Passiflor sexocellata and Passiflora trifasciata

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    The chemical composition of the essential oils of Passiflora sexocellata and Passiflora trifasciata (Passifloraceae, subgenus Decaloba) were studied for the first time. Essential oils were obtained by steam distillation of fresh leaves and flowers. The chemical composition was assessed by using GC/FID and GC/MS. For P. sexocellata leaves, the optimized analytical procedure allowed the identification of 33 compounds (75% of the total oil composition) and 29 (74% of the total oil composition) in flowers. Regarding P. trifasciata, 35 compounds (76% of the total oil composition) were detected in leaves and 32 (71% of the total oil composition) in flowers. Terpenes and mono unsaturated hydrocarbons were quantified as major constituents of the volatile fraction in flowers (17.0 to 52.6%) and (13.7 to 20.0%). Organic acids were detected in both leaves and flowers with a percentage ranging from 3.3% to 32.0%. Aldehydes were also detected in leaves (12.6 to 41.4%) and in flowers (1.4 to 5.1%). The GC/MS analyzes allowed alcohols to be detected in leaves (20.6 to 42.9%) and in flowers (8.2 to 18.1%). These compounds represent the most important feature of the large Passiflora family. Moreover, a critical role in the coevolved mechanisms of pollinators' interaction has been investigated
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