The management of a modern company is faced with the need to make business decisions regarding the achievement of business goals.Increased interest in establishing internal control is affected by the presence increase...The management of a modern company is faced with the need to make business decisions regarding the achievement of business goals.Increased interest in establishing internal control is affected by the presence increased corruption and the erosion of business morality.For internal controls,everyone is interested,from external auditors to management,board of directors,shareholders of large public companies and the state.With the constant growth of the company,the decentralization of business has been compounded by the management process.Therefore,in addition to internal control,internal audit is required.The company’s management cannot deal with oversight because it has to deal with strategic issues.This is where internal audit is performed as an expert service.The results of the conducted empirical research showed that the stages of development of internal control in enterprises in Montenegro do not correspond with the achieved degree of development of this profession in the countries of the developed market economy.展开更多
The chloride ion contained in reinforced concrete seriously corrodes the steel surface and damages concrete, resulting in inferior reinforced concrete that strength seriously compromises the entire structure’s safety...The chloride ion contained in reinforced concrete seriously corrodes the steel surface and damages concrete, resulting in inferior reinforced concrete that strength seriously compromises the entire structure’s safety. Consequently, the examination of chloride ions contained in reinforced concrete becomes an important part of a complete quality control procedure. To effectively check the concentration of chloride ions in concrete, the evaluation process should be accurate and precise. Laboratory data ob- tained using existing evaluation methods for the examination of chloride ion are not sufficiently objective to yield reliable results with accuracy and consistency for each sample. An evaluation algorithm with capability to define indices of precision degree (Ep) and accuracy degree (Ea) is presented in this paper. The authors established a statistically reliable index of unbiased estimators and equations to critically examine the laboratory methods’ precision, accuracy degrees and application value for measuring chlorine ion concentration in reinforced concrete.展开更多
文摘The management of a modern company is faced with the need to make business decisions regarding the achievement of business goals.Increased interest in establishing internal control is affected by the presence increased corruption and the erosion of business morality.For internal controls,everyone is interested,from external auditors to management,board of directors,shareholders of large public companies and the state.With the constant growth of the company,the decentralization of business has been compounded by the management process.Therefore,in addition to internal control,internal audit is required.The company’s management cannot deal with oversight because it has to deal with strategic issues.This is where internal audit is performed as an expert service.The results of the conducted empirical research showed that the stages of development of internal control in enterprises in Montenegro do not correspond with the achieved degree of development of this profession in the countries of the developed market economy.
基金Project (No. NSC-93-2211-E-167-002) supported by the NationalScience Council of Taiwan China
文摘The chloride ion contained in reinforced concrete seriously corrodes the steel surface and damages concrete, resulting in inferior reinforced concrete that strength seriously compromises the entire structure’s safety. Consequently, the examination of chloride ions contained in reinforced concrete becomes an important part of a complete quality control procedure. To effectively check the concentration of chloride ions in concrete, the evaluation process should be accurate and precise. Laboratory data ob- tained using existing evaluation methods for the examination of chloride ion are not sufficiently objective to yield reliable results with accuracy and consistency for each sample. An evaluation algorithm with capability to define indices of precision degree (Ep) and accuracy degree (Ea) is presented in this paper. The authors established a statistically reliable index of unbiased estimators and equations to critically examine the laboratory methods’ precision, accuracy degrees and application value for measuring chlorine ion concentration in reinforced concrete.
