نتایج جستجو برای: linguistic audit
تعداد نتایج: 80151 فیلتر نتایج به سال:
هدف این مقاله بررسی ارتباط میان ویژگیهای کمیته حسابرسی با ارائه بهموقع گزارش حسابرسی در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران میباشد. مطابق با تئوری علامتدهی، ارائه بهموقع صورتهای مالی از سوی شرکتها، دارای محتوای اطلاعاتی بوده و بر ارزش بنگاه اثرگذار است؛ درنتیجه، بررسی عوامل تعیینکننده تأخیر در گزارش حسابرسی حائز اهمیت است. تشکیل کمیته حسابرسی و افشاء مشخصات آن از سال 1391 طب...
It is presented the concept of the digital concept. Are listed the steps of achieving the digital content. In order to become operational, the digital content is subjected to the auditing process. Are presented the requirements of the auditing process. Are developed the auditing metrics of the digital content. It is proposed a software structure meant to validate the auditing process of the dig...
Currently, our country have introduced IS audit system to manage and supervise stable development and efficient operation of the IS. IT audit is accomplished by IS auditor using standard check items made by our government. As IT paradigm drastically changes and user's IT service demands level is high, Flexible change or modification of standard check items is inevitable. It is reasonable to cha...
OBJECTIVE How fertility patients utilise assisted reproductive services can depend on how easy it is to access such services locally. Little data exist to document the extent of economic outflow that accompanies cross-border patient travel specifically for medical procedures that cannot be obtained in country. METHODS In this investigation, data from Luxembourg's social security agency were u...
We describe our experience in developing a discourse-annotated corpus for community-wide use. Working in the framework of Rhetorical Structure Theory, we were able to create a large annotated resource with very high consistency, using a well-defined methodology and protocol. This resource is made publicly available through the Linguistic Data Consortium to enable researchers to develop empirica...
This section considers the actual performance in poverty reduction of selected LDCs for which information is available in order to get an idea of which circumstances promote success and which do not. The analysis has to be carried out in a situation of extreme data constraint, especially for the SSA which has the largest concentration of LDCs. In view of the very different nature and extent of ...
In this paper, we define the concept of uncertain multiplicative linguistic preference relation, and introduce some operational laws of uncertain multiplicative linguistic variables. We propose some new aggregation operators including the uncertain linguistic geometric mean (ULGM) operator, uncertain linguistic weighted geometric mean (ULWGM) operator, uncertain linguistic ordered weighted geom...
Lexical representation so far has not been extensively investigated in regard to language acquisition. Existing computational linguistic systems assume that text analysis and generation take place in conditions of complete lexical knowledge. That is, no unknown elements are encountered in processing text. It turns out however, that productive as well as non-productive word combinations require ...
This study was aimed to present a model for social responsibility of audit firms using the grounded theory method. To this end, the components and dimensions of social responsibility model of audit firms were identified and explained. The research method was applied in terms of purpose, mixed (qualitative-quantitative)exploratoryin termsof datatype, anddescriptive-correlationalinterms of data c...
The opinion of the audit is the final product of the audit process and a means of expressing the judgment of the auditor about the quality and content of the client's financial statements and plays a major role in creating confidence and convenience among users of financial statements, and at the top of their shareholders and investors. Since the audit report involves information and the means ...
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