Results 121 to 130 of about 69,925 (308)

A Review on Sensor Technologies, Control Approaches, and Emerging Challenges in Soft Robotics

Advanced Robotics Research, EarlyView.
This review provides an introspective of sensors and controllers in soft robotics. Initially describing the current sensing methods, then moving on to the control methods utilized, and finally ending with challenges and future directions in soft robotics focusing on the material innovations, sensor fusion, and embedded intelligence for sensors and ...
Ean Lovett, Maxwell Hammond, Niloufar Seyfi, Amirreza Fahim Golestaneh, Venanzio Cichella, Caterina Lamuta   +5 more
wiley   +1 more source

Accounting Conservatism in International Financial Reporting Standards and U.S. Generally Accepted Accounting Principles [PDF]

, 2009
During the past five years, the number of US. citizens who own foreign securities has increased by thirty percent. This trend has led to the need for a uniform accounting system that would increase the comparability and consistency of financial ...
Pham, Hang Minh
core   +1 more source

Information Asymmetry, Accounting Standards, and Accounting Conservatism

, 2017
This thesis consists of three self-contained essays, each assessing the interaction between financial accounting and information asymmetry from a different aspect. In the first two essays, I examine how a change in the information environment affects the behavior of market participants.
openaire   +2 more sources

Accounting Conservatism and Managerial Incentives

Management Science, 2005
There are two sources of agency costs under moral hazard: (1) distortions in incentive contracts and (2) implementation of suboptimal decisions. In the accounting literature, the relation between conservative accounting and agency costs of type (1) has received considerable attention (cf. Watts 2002).
openaire   +3 more sources

TreeSpider: In‐Canopy Exploration With Tether‐Based Aerial Modular Arms

Advanced Robotics Research, EarlyView.
A tethered drone with perching arms and a 360° ring enables unprecedented maneuverability within dense forest canopies. By dynamically adjusting tether length and decoupling pitch from the frame, it navigates between branches, senses multiple trees, and interacts physically with foliage.
Luca Romanello, Tian Lan, Salaheldin Hassan, Maximilian Leutschafft, Erdem Ekinci, Sophie F. Armanini, Mirko Kovac, Basaran Bahadir Kocer   +7 more
wiley   +1 more source

Effects of financial characteristics on accounting conservatism of listed companies in Vietnam stock exchange

Cogent Business & Management
The research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return on equity, sales growth, return on assets, capital intensity, investment opportunity, financial distress, financial leverage, global ...
Nguyen Thi Phuong Hong, Phan Thi Tra My
doaj   +1 more source

Long‐Term Elevated CO2 Improves Soil Health and Rice Yields in Paddy Fields

Advanced Science, EarlyView.
Combining the two longest‐running rice free‐air CO2 enrichment experiments with a global data synthesis, this study demonstrates that long‐term elevated CO2 consistently enhances soil health. In rice paddies, this improvement sustains the CO2 fertilization effect over decades.
Fan Jiang, Wenchao Du, Kees Jan van Groenigen, Josep Peñuelas, Scott X. Chang, Lian Song, Chuang Cai, Yu Wang, Lin Deng, Zhengkun Hu, Weishou Shen, Qicong Wu, Haiyang Yu, Ying Yin, Fuxun Ai, Wei Zhou, Dongming Wang, Jianqiang Sun, Xiaoyuan Yan, Renfang Shen, Jiabao Zhang, Hongyan Guo, Chunwu Zhu   +22 more
wiley   +1 more source

Accounting Conservatism and Earnings Management in the Banking Industry [PDF]

, 2010
Executive summary Previous studies have examined the relation between accounting conservatism and earnings management. Those studies conclude that accounting conservatism reflected in earnings is explained mostly by the accrual component of earnings ...
Molenaar, J.A. (John)
core  

Chromatin Topology Reconfiguration Orchestrates Thermotolerant Male Fertility via GhAL5 in Cotton

Advanced Science, EarlyView.
This study investigates cotton’s high‐temperature (HT) response using multi‑omics. Dynamic 3D genome changes drive expression bias affecting male fertility. The tolerant line shows controlled chromatin dynamics, while the sensitive line exhibits overactivation.
Yanlong Li, Jing Yang, Weiran Wang, Chunyang Zuo, Liuling Pei, Yizan Ma, Rui Zhang, Yaru Fan, Huanhuan Ma, Yawei Li, Ruizhen Liu, Shuangxia Jin, Longfu Zhu, Jie Kong, Xianlong Zhang, Ling Min   +15 more
wiley   +1 more source

ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KONSERVATISME AKUNTANSI [PDF]

, 2016
This study examines the association between audit committee characteristics and accounting conservatism. The analysis used audit committee characteristics such as audit committee size, audit committee independence, audit committee experienced, audit ...
ALIM, Haidar Tsany, SUDARNO, Sudarno
core