Implementation of COSO-ERM internal control integrated concept in Ukraine
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
Introduction. At the current stage of development, the internal control system plays an important role in ensuring the effective functioning and implementation of users’ needs for information in order to make informed management decisions regarding the cost of crop production. In recent years, many scientific works have been devoted to the development of internal control at agricultural enterprises, including taking into account the adaptation of foreign experience of countries such as the USA, Japan, Germany, Poland, and Canada into domestic practice. In turn, this determines the relevance of the study of the integrated COSO-ERM model with the aim of its implementation at agricultural enterprises of Ukraine.The purpose – characterize and adapt the integrated concept of COSO-ERM internal control to the domestic practice of enterprises.Methods (methodology). The theoretical and methodological basis of scientific research is analysis, synthesis, induction, deduction, analogy, abstraction, concretization, comparison, monographic, systematic and logical methods.The results. Approaches to the organization of the system of internal control of the cost of production of crop production were studied, taking into account the principles of building its structure according to the integrated COSO-ERM model of internal control. The foreign experience of conducting internal control of the cost of crop production was adapted to the domestic practice of enterprises. Control measures have been developed to prevent or reduce agricultural production risks affecting production costs.Prospects. In the future, it is advisable to more thoroughly cover the methodology and organization of internal control of production activities of agricultural enterprises in Ukraine and in foreign countries that have positive experience.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it