STRATEGY FOR OPTIMIZING INTERNAL AUDITING FINANCIAL CONTROL OF THE COMPANY DURING THE ECONOMIC CRISIS by A. V. Gladysheva, I. N. Makhonina, I. F. Chepurova

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Internal Audit Aspects of Companies' Sustainability Reporting by Antonella Maria TIMIS, Aurelia STEFANESCU

“…Thus, internal audit actively contributes to strengthening corporate governance on optimizing sustainability strategies within companies. …”
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Value-creating factors in the professional relationship between the auditor and the employer in the auditing profession by Alireza Vaziri, keihan Azadi, Mojtaba Maleki choubari

“…The results using the multivariate regression method show that the quality of the audit is different with the criteria of the type of auditor's report and re-presentation of financial statements for large companies and government auditors, compared to small companies and government auditors. …”
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Dynamic Classifier Auditing by Unsupervised Anomaly Detection Methods: An Application in Packaging Industry Predictive Maintenance by Fernando Mateo, Joan Vila-Francés, Emilio Soria-Olivas, Marcelino Martínez-Sober, Juan Gómez-Sanchis, Antonio José Serrano-López

“…Packaging machines are widely used in a large number of logistic companies’ warehouses and must be working uninterruptedly. …”
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Explaining the effective variables in measuring intellectual capital and providing the optimal model by hatef mollazadeh jebdreghi, mahdi zeinali, ali akbar nonahal, ahmad mohamadi

“…Also, based on the criteria of concentration of accounting literature, intellectual capital research was divided into five categories: audit, accountability and governance, management control/strategy, performance measurement, and others (including the public). …”
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The application of blockchain with a comparative approach and its impact on risk, flexibility and internal control evaluation by mohammadsadegh aminipoor, HamidReza GholamniaRoshan, azadeh kiapour, Iman Dadashi

“…The results of the research show that the lack of a specific protective framework in blockchain has a negative and significant effect on the management of internal audit control; internal audit control management has a positive and significant effect on improving risk management and financial performance of the company; internal audit control management has a positive and significant effect on increasing the financial flexibility of internal audit; and internal audit control management has a positive and significant effect on the improvement of internal control evaluation. …”
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Effects of Predrying and Spontaneous Fermentation Treatments on Nib Acidification, Fermentation Quality, and Flavour Attributes of Ghanaian Cocoa (Theobroma cacao) Beans by Lukeman Haruna, Ernest E. Abano, Ernest Teye, Isaac Tukwarlba, Wilson Yeboah, Kesse J. Agyei, Mary Lukeman

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A Localized Model for Branding in the Iranian Dairy Industry by Shaghayegh Sabaghi, Alireza Rousta, Farzad Asayesh

“…This surge has led to a sharp rise in competition among these companies. In such a situation, having a branding strategy can act as an important factor in increasing the competitiveness of dairy companies. …”
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Managerial analysis of instruments for raising international financing by A. A. Tarasov

“…In this article the following types of financial instruments available to Russian corporate borrowers in the syndicated loans and eurobonds markets are considered: bridge loans, revolving credit facilities, terms and pre-export loans, project finance; bonds with one/several tranches, ruble-denominated eurobonds, benchmark and long-term bonds.Syndicated loans and eurobonds are complex financial instruments available for corporations with the following profiles: (1) leading 1st and 2nd tier and companies with a track-record of raising international financing; (2) industry leaders (top-5 by market share) with annual revenue exceeding USD 500 mln; (3) companies with a significant share of export operations and foreign currency revenue that is required for the payment of interest and principal amounts of the loans and bonds; (4) borrowers and issuers with credit ratings from the international rating agencies; (5) companies with audited accounts prepared in accordance with IFRS. …”
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