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This article proposes a risk-based methodology for developing annual internal audit plans incommercial banks. The methodology comprises a six-stage algorithm: establishing the audit universe, assessin…

This article proposes a risk-based methodology for developing annual internal audit plans incommercial banks. The methodology comprises a six-stage algorithm: establishing the audit universe, assessingaudit objects according to eight risk factors, calculating an integrated risk score, determining risk categoriesand audit frequency, preparing an audit-hours budget and an annual audit plan, and conducting dynamic riskmonitoring. The scoring framework incorporates financial scale, credit risk, operational risk, compliance andlegal risk, information technology dependence and cyber risk, the intensity of change, audit and control history,and the time elapsed since the previous audit. Each factor is supported by predefined assessment criteria andjustified weighting coefficients, while the calculation procedure is illustrated using a hypothetical example. Thedistinctive elements of the methodology include a trigger-monitoring framework for revising the annual auditplan, an automatic escalation mechanism based on the time elapsed since the previous audit, a mandatorycoveragelist, and a simplified version adapted to smaller internal audit functions.

Manual de la asignatura Sistemas de Comunicación en Edificios, optativa de 4º curso en el Grado en Ingeniería Eléctrica impartido en la Escuela de Ingeniería Minera e …

Manual de la asignatura Sistemas de Comunicación en Edificios, optativa de 4º curso en el Grado en Ingeniería Eléctrica impartido en la Escuela de Ingeniería Minera e Industrial de Almadén (EIMIA) de la Universidad de Castilla - La Mancha (UCLM)

Maqolada raqamli hujjat aylanish tizimlarini korxona faoliyatiga joriy etish zarurati va uning amaliy ahamiyati ilmiy-nazariy jihatdan asoslab beriladi. Bugungi raqamli iqtisodiyot sharoitid…

Maqolada raqamli hujjat aylanish tizimlarini korxona faoliyatiga joriy etish zarurati va uning amaliy ahamiyati ilmiy-nazariy jihatdan asoslab beriladi. Bugungi raqamli iqtisodiyot sharoitida hujjat aylanish jarayonlarini avtomatlashtirish korxonalarning ish samaradorligini oshirish, inson omiliga bog‘liq xatoliklarni kamaytirish, vaqt va moliyaviy resurslarni tejash imkonini beradi. Tadqiqotda raqamli hujjat aylanish tizimining joriy etish bosqichlari, asosiy komponentlari va ularning korxona boshqaruvidagi o‘rni ko‘rib chiqiladi. Amaliy tajribalar asosida raqamli tizimlarning samaradorlikka ta’siri tahlil qilinadi. Shuningdek, tizimni joriy etishda uchraydigan asosiy muammolar va ularni bartaraf etish bo‘yicha tavsiyalar ishlab chiqilgan. Maqola yakunida korxonalarda raqamli hujjat aylanish tizimlarini qo‘llash orqali erishiladigan ijobiy natijalar va istiqbolli yo‘nalishlar aniqlab berilgan.

This study determined the relationship between metacognitive reading strategies and the academic performance in English among Grade 6 learners in the Schools Division of Nueva Ecija during the School …

This study determined the relationship between metacognitive reading strategies and the academic performance in English among Grade 6 learners in the Schools Division of Nueva Ecija during the School Year 2025–2026. Specifically, it examined the level of metacognitive reading strategies in terms of planning, monitoring, and evaluating; identified the most frequently practiced dimension; determined the level of academic performance in English; examined the significant relationship between metacognitive reading strategies and academic performance; and proposed a Metacognitive Reading Enhancement Program based on the findings. The study employed a quantitative approach using a descriptive-correlational research design. The respondents were 250 Grade 6 learners selected from public elementary schools in the Schools Division of Nueva Ecija. Data were gathered using a researcher-made questionnaire on metacognitive reading strategies and the learners' official English grades. The data were analyzed using the weighted mean, frequency, percentage, Pearson Product-Moment Correlation, and appropriate descriptive statistics. The findings revealed that the learners demonstrated a High level of planning strategies, while monitoring and evaluating strategies were at a Moderate level. Planning emerged as the most frequently practiced metacognitive reading strategy. The learners' academic performance in English was Very Satisfactory. Furthermore, metacognitive reading strategies exhibited a significant positive relationship with academic performance in English, indicating that learners who more frequently employed planning, monitoring, and evaluating strategies tended to achieve better academic performance. Based on the findings, a Metacognitive Reading Enhancement Program (Project READ SMART) was proposed to strengthen learners' strategic reading behaviors and improve their academic performance in English.

Replication package containing the R code, macroeconomic inputs and a step-by-step guide to reproduce the results presented in the associated manuscript.

В статье разработан авторский интегральный индекс инновационного развитияжелезнодорожной сети (IIRR). Цель — перевод качественной оценки инновационного потенциала визмеримую количественную форму…

В статье разработан авторский интегральный индекс инновационного развитияжелезнодорожной сети (IIRR). Цель — перевод качественной оценки инновационного потенциала визмеримую количественную форму, пригодную для мониторинга и сопоставления во времени. Индекспостроен как композитный показатель из пяти блоков (технологического, финансового, человеческогокапитала, институционального и цифровой готовности), объединяющих двенадцать первичныхиндикаторов методом взвешённой свёртки после min–max нормализации. Веса блоков обоснованыэкспертным путём. Апробация на данных железных дорог Узбекистана дала интегральное значение 54,4из 100; выявлены сильный финансовый и слабый цифровой блоки. Предложена процедура ежегодногопересчёта индекса.

Abstract: The OpenVote application is a secure and transparent blockchain-based voting system designed to address the limitations of traditional centralized voting mechanisms. Conventional voting sys…

Abstract: The OpenVote application is a secure and transparent blockchain-based voting system designed to address the limitations of traditional centralized voting mechanisms. Conventional voting systems are often susceptible to manipulation, lack transparency, and require significant administrative effort, leading to reduced public trust and inefficiencies in the electoral process. OpenVote overcomes these challenges by providing a decentralized, tamper-resistant platform that ensures secure vote casting, real-time verification, and transparent result management within a unified digital environment.Developed using Flutter for the frontend and FastAPI for backend services, the system adopts a modular and scalable architecture that ensures reliability, maintainability, and high performance across devices. The application integrates blockchain principles to store each vote as an immutable record, preventing unauthorized modifications and ensuring data integrity. Role-based access control is implemented to differentiate functionalities between voters and administrators, where voters can securely authenticate, select candidates, and cast votes, while administrators can manage candidates and monitor election results.The system leverages MongoDB for efficient data storage and incorporates cryptographic techniques to ensure secure transaction handling and user authentication. By eliminating central authority dependency and enabling transparent vote tracking, OpenVote enhances trust and accountability in the voting process. The platform aims to provide a robust, efficient, and scalable solution for modern digital elections, making voting more accessible, secure, and reliable.

O Iscte tem um percurso consolidado na Ciência Aberta, tendo sido uma das primeiras instituições em Portugal a implementar um repositório institucional. Com a evoluç&…

O Iscte tem um percurso consolidado na Ciência Aberta, tendo sido uma das primeiras instituições em Portugal a implementar um repositório institucional. Com a evolução das diretrizes nacionais e europeias, a instituição alargou o seu foco das publicações para os dados de investigação, através da Política de Gestão e Partilha de Dados de Investigação do Iscte, aprovada no final de 2023. Esta transição exige um trabalho coordenado entre diferentes serviços, cabendo à Biblioteca a responsabilidade pela curadoria dos dados após o depósito. Esta apresentação foca-se na experiência de curadoria realizada na Biblioteca do Iscte entre 2022 e 2026. O trabalho desenvolvido centra-se na verificação dos conjuntos de dados depositados na comunidade institucional do Zenodo, garantindo que a informação cumpre os princípios FAIR. A Biblioteca concentra os seus esforços na fase de curadoria dos dados, sem participar na elaboração dos Planos de Gestão de Dados, o que torna a verificação final essencial para assegurar o rigor dos dados partilhados.

Doronicum plantagineum, incluida en la Ley 42/2007, como «especie vegetal de interés comunitario»,