scholarly journals AVALIAÇÃO DE PARÂMETROS DE QUALIDADE EM AGUARDENTES DE CANA PRODUZIDAS NO ESTADO DA PARAÍBA

2004 ◽  
Vol 22 (1) ◽  
Author(s):  
ANA KATARINA DOS SANTOS LIMA ◽  
IAN CARNEIRO DA CUNHA NÓBREGA
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Sugar Cane ◽  
Copper Concentration ◽  
Quality Parameters ◽  
Average Concentration ◽  
The State ◽  
The Other ◽  
Volatile Acidity

Parâmetros de qualidade de 10 marcas comerciais de aguardente de cana, produzidas no Estado da Paraíba, foram avaliados tendo como referenciais os padrões estabelecidos pelo Ministério da Agricultura brasileiro (graduação alcoólica, acidez volátil e cobre). Apenas duas marcas de aguardente de cana apresentaram graduação alcoólica de acordo com os valores especificados nos rótulos. Todas as marcas analisadas enquadraram-se nos padrões de acidez volátil, embora uma tenha apresentado valor relativamente elevado. A concentração de cobre na mesma amostra superou em 70% o limite tolerado pela legislação (5 mg/L), sugerindo que a alta acidez volátil contribuiu para maior arraste de cobre para o destilado. Nas demais marcas, a concentração média de cobre foi de 2,5 mg/L. Verificouse a necessidade de implantação de melhoria nos sistemas de controle internos das destilarias para que os produtos atendam os padrões estabelecidos pela legislação. ASSESSMENT OF QUALITY PARAMETERS OF BRAZILIAN SUGAR CANE SPIRITS PRODUCED IN THE STATE OF PARAIBA Abstract Quality parameters of 10 commercial brands of sugar cane spirits, produced in the state of Paraíba were evaluated using as references the established parameters by the Brazilian Ministry of Agriculture (alcoholic content, volatile acidity and copper). Only two brands of sugar cane spirits showed the alcoholic concentration in accordance to the values specified on their label. All analyzed brands were within the limits specified for volatile acidity, although one showed relatively high value. The copper concentration in the same sample exceeded 70% the level tolerated by regulations (5 mg/L), suggesting that the high volatile acidity contributed for the removal of copper for the distillate. In the other brands, the copper average concentration was of 2.5 mg/L. It was verified the need for an improvement in the internal control systems of the distilleries so that the products assist the standards established by regulations.

scholarly journals An experimental examination of judgments of Chinese professional auditors in evaluating internal control systems

2015 ◽  
Vol 12 (4) ◽  
pp. 791-806
Author(s):  
Bella Zhuoru Zheng ◽  
Chris Patel ◽  
Elaine Evans
Keyword(s):  
Theoretical Model ◽  
Control Systems ◽  
Internal Control ◽  
The Other ◽  
Experimental Examination ◽  
Research Findings ◽  
Internal Control Deficiencies ◽  
Anglo American ◽  
Chinese Auditors ◽  
Audit Approach

Researchers have tended to assume that Anglo-American theories and practices are equally applicable to other countries with their unique contextual environments. The aim of this research is to show that the theoretical model and empirical research findings in Anglo-American countries, with respect to evaluation of internal control systems, are not applicable to China. Specifically, there are two approaches to evaluate internal control systems: one is a risk-based audit approach, and the other is a control-based audit approach. Morrill, Morrill, and Kopp (2012) show that Canadian accountants who relied on a risk-first approach identified significantly more internal control deficiencies than accountants who relied on a control-first approach. Contrary to the research findings in Canada, this study provides experimental evidence that Chinese auditors who relied on a control-first approach identified significantly more internal control deficiencies than auditors who relied on a risk-first approach. The findings have implications for global convergence of auditing practices.

scholarly journals THE GROWING ISSUE OF BUSINESS FRAUD IN BURKINA FASO: WHAT BEST PREVENTION DEVICE?

2021 ◽  
Vol 2 (7) ◽  
pp. 437-457
Author(s):  
Lassané Nacoulma ◽  
Dr. Lirassê Akouwerabou ◽  
Dr. Théophile Bindeouè Nassè
Keyword(s):  
Control System ◽  
Burkina Faso ◽  
Control Systems ◽  
Internal Control ◽  
Qualitative Approach ◽  
The State ◽  
Quantitative Approach ◽  
Internal Control System ◽  
Organizational Framework

This study shows the state of fraud in businesses in Burkina Faso while diagnosing anti-fraud schemes. Thanks to this research carried out on Burkinabè companies, the results show that fraud affects all sectors of activity. It also exposes the limits of anti-fraud systems, which are essentially: the limits of the organizational framework, the weakness of the internal control system and the lack of an anti-fraud culture. To conduct our research, a quantitative approach is used to collect and interpret the data and the qualitative approach to deepen the analyzes. The results show that fraud is very real and affects the majority of companies: among the causes are weaknesses in internal control systems. To do this, we have proposed ways to identify the risks of fraud, thwart them and prevent them. This concerns particularly the mapping of fraud risks and the implementation of the anti-fraud system.Keywords: Fraud, Business, Prevention, Systems.

scholarly journals The Research of Factors Affecting the Effectiveness of Internal Control Systems in Commercial Banks-empirical Evidence in Viet Nam

2016 ◽  
Vol 9 (7) ◽  
pp. 144 ◽  
Author(s):  
Ho Tuan Vu
Keyword(s):  
Interest Groups ◽  
Control Systems ◽  
Internal Control ◽  
Political Institutions ◽  
Commercial Banks ◽  
The Other ◽  
Viet Nam ◽  
Factors Affecting ◽  
Information And Communication ◽  
Communication Control

<p>The purpose of this research was to determine the factors that affect effectiveness of internal control systems in commercial banks in Vietnam. Through the method of qualitative research and quantitative based on reliability Cronbach's Alpha, exploratory factor analysis (EFA) and multiple regression analysis (MRA). According to the report of COSO, BASEL organizations and the other authors, control environment; risk assessment; information and communication; control activities and monitoring could affected the effectiveness of internal control systems in commercial banks. In addition, this research has indicated that there are two new factors have an impact on the effectiveness of internal control systems in commercial banks in Vietnam: political institutions and interest groups.</p>

From the “Judicialization of Politics” to the “Politicization of Justice” in the UK and Switzerland

2016 ◽  
Vol 6 (2) ◽  
pp. 118-135
Author(s):  
Lucia Della Torre
Keyword(s):  
General Rule ◽  
The State ◽  
The Other ◽  
Specific Field ◽  
Widespread Phenomenon ◽  
Judicialization Of Politics ◽  
The Uk ◽  
Migration Law

Not very long ago, scholars saw it fit to name a new and quite widespread phenomenon they had observed developing over the years as the “judicialization” of politics, meaning by it the expanding control of the judiciary at the expenses of the other powers of the State. Things seem yet to have begun to change, especially in Migration Law. Generally quite a marginal branch of the State's corpus iuris, this latter has already lent itself to different forms of experimentations which then, spilling over into other legislative disciplines, end up by becoming the new general rule. The new interaction between the judiciary and the executive in this specific field as it is unfolding in such countries as the UK and Switzerland may prove to be yet another example of these dynamics.

Fraud and Bank Performance in Nigeria – Var Granger Causality Analysis

e-Finanse ◽  
2020 ◽  
Vol 16 (1) ◽  
pp. 20-26
Author(s):  
Taiwo A. Muritala ◽  
Muftau A. Ijaiya ◽  
Olatanwa H. Afolabi ◽  
Abdulrasheed B. Yinus
Keyword(s):  
Control Systems ◽  
Granger Causality ◽  
Internal Control ◽  
Banking Sector ◽  
Bank Performance ◽  
Causality Analysis ◽  
Vector Autoregressive ◽  
Granger Causality Analysis ◽  
Long Run ◽  
Multivariate Cointegration

AbstractThis paper examines the causality between fraud and bank performance in Nigeria over the period 2000-2016 for quarterly financial data using Johansen’s Multivariate Cointegration Model and Vector Autoregressive (VAR) Granger Causality analysis. The results show a long-run relationship between the variables. Bank performance was found to be linked to Granger fraud variables and vice versa at 10% significant level. This study reveals that there was a direct causal relationship between bank performance and fraud because increase in fraudulent activities in the banking sector leads to reduction in bank performance. Hence, this study recommends that internal control systems of banks should be strengthened so as to detect and prevent fraud. In this way, bank assets would be protected.

A Note on Mandela v Executors, Estate Nelson Mandela 2018 (4) SA 86 (SCA) and the Conundrum around the Customary Marriage between Nelson and Winnie Mandela

2019 ◽  
Vol 34 (2) ◽  
Author(s):  
Sipho Stephen Nkosi
Keyword(s):  
Supreme Court ◽  
The State ◽  
The Other ◽  
Customary Law ◽  
Eastern Cape ◽  
High Court ◽  
Nelson Mandela ◽  
The Supreme Court ◽  
Court Of Appeal

The note is about the appeal lodged by the late Mrs Winnie Madikizela-Mandela to the SCA against the decision of the Eastern Cape High Court, Mthatha, dismissing her application for review in 2014. In that application, she sought to have reviewed the decision of the Minister of Land Affairs, to transfer the now extended and renovated Qunu property to Mr Mandela and to register it in his name. Because her application was out of time, she also applied for condonation of her delay in making the application. The court a quo dismissed both applications with costs, holding that there had been an undue delay on her part. Mrs Mandela then approached the Supreme Court of Appeal, for special leave to appeal the decision of the court a quo. Two questions fell for decision by the SCA: whether there was an unreasonable and undue delay on Mrs Mandela’s part in instituting review proceedings; and whether the order for costs was appropriate in the circumstances of the case. The SCA held that there was indeed an unreasonable delay (of seventeen years). Shongwe AP (with Swain, Mathopo JJA, Mokgothloa and Rodgers AJJA concurring) held that the fact that there had been an undue delay does not necessarily mean that an order for costs should, of necessity, particularly where, as in this case, the other litigant is the state. It is the writer’s view that two other ancillary points needed to be raised by counsel and pronounced on by the Court: (a) the lawfulness and regularity of the transfer of the Qunu property to Mr Mandela; and (b) Mrs Mandela’s status as a customary-law widow—in relation to Mr Mandela.

The Principles of Zakat and Tax Upon the Time of Rasulullah SAW.

2017 ◽  
Vol 1 (1) ◽  
pp. 90
Author(s):  
Dian Septiandani ◽  
Abd. Shomad
Keyword(s):  
Literature Review ◽  
Economic Thought ◽  
The State ◽  
The Other ◽  
Primary Data ◽  
Other Hand ◽  
Islamic Economic ◽  
General Expense

Zakat is one of principal worship requiring every individual (<em>mukallaf</em>) with considerable property to spend some of the wealth for zakat under several conditions applied within. On the other hand, tax is an obligation assigned to taxpayers and should be deposited into the state based on policies applied, with no direct return as reward, for financing the national general expense. In their development, both zakat and tax had quite attention from Islamic economic thought. Nevertheless, we, at first, wanted to identify the principles of zakat and tax at the time of Rasulullah SAW. Therefore, this study referred to normative research. The primary data was collected through library/document research and the secondary one was collected through literature review by inventorying and collecting textbooks and other documents related to the studied issue.

Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Pegawai Terhadap Kinerja Instansi Pemerintah Kabupaten Karimun

2020 ◽  
Vol 5 (1) ◽  
pp. 101-106
Author(s):  
Doni Putra Utama
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Statistical Tests ◽  
Government Agencies ◽  
Government Performance ◽  
Significant Positive Effect ◽  
Internal Control System ◽  
Employee Competencies ◽  
Positive Effect

This research is a causality study with the title "Effect of Government Internal Control Systems and Employee Competence on the Performance of Government Agencies in Karimun Regency." The purpose of this study was to determine the effect of the implementation of the Government's Internal Control System on the performance of Karimun Regency government agencies and to determine the effect of employee competence on the performance of Karimun Regency government agencies. Data collection using a questionnaire where the questionnaire contained questions about the Government's Internal Control System, employee competencies and agency performance. Data were tested using multiple linear regression statistical tests. Based on the results of the study, it can be concluded that the governmental internal control system has a significant positive effect on Government Agency Performance with the results of statistical tests that show a sig value of 0.016 <0.05 (alpha 5%). Employee Competency has a significant positive effect on Government Performance with the results of statistical tests showing a sig value of 0,000.

Sign in / Sign up

Export Citation Format

Share Document