Results 51 to 60 of about 67,406 (259)

Internal Control Managers’ Accounting Experiences on Audit Quality—Focus on ESG

open access: yesInternational Journal of Financial Studies, 2023
The purpose of this research is to investigate whether internal control (IC) managers’ experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020.
Suyon Kim
doaj   +1 more source

Applicability of mitotic figure counting by deep learning: a development and pan‐cancer validation study

open access: yesFEBS Open Bio, EarlyView.
In this study, we developed a deep learning method for mitotic figure counting in H&E‐stained whole‐slide images and evaluated its prognostic impact in 13 external validation cohorts from seven different cancer types. Patients with more mitotic figures per mm2 had significantly worse patient outcome in all the studied cancer types except colorectal ...
Joakim Kalsnes   +32 more
wiley   +1 more source

Evolution of Forensic Accounting in Russia as a Special Branch of Economic Knowledge

open access: yesУчёт. Анализ. Аудит, 2019
Object. The need for forensic accounting expertise emerged over time with the development and changes in technology, society and economy. The article describes the evolution of forensic accounting in Russia and identifies the main periods of its ...
Zhanna A. Kevorkova
doaj   +1 more source

The Certified Accountant and Artificial Intelligence – Competition, Antagonism or Partnership?

open access: yesCECCAR Business Review, 2023
Considering that the trend is to extend the use of artificial intelligence (AI), the accounting expertise offices and the financial accounting departments – as reliable ecosystems – face unique challenges.
Luana COSĂCESCU
doaj   +1 more source

Digital twins to accelerate target identification and drug development for immune‐mediated disorders

open access: yesFEBS Open Bio, EarlyView.
Digital twins integrate patient‐derived molecular and clinical data into personalised computational models that simulate disease mechanisms. They enable rapid identification and validation of therapeutic targets, prediction of drug responses, and prioritisation of candidate interventions.
Anna Niarakis, Philippe Moingeon
wiley   +1 more source

Case Studies Regarding Accounting Expertise in Criminal Cases (I)

open access: yesCECCAR Business Review, 2020
The present article aims to identify the circumstances where it is necessary to carry out an accounting expertise in criminal cases, when this is required or admitted for the resolution of some civil aspects related to these disputes, understanding the ...
Sergiu-Bogdan CONSTANTIN
doaj   +1 more source

Digitalisation in accounting: a systematic literature review of activities and implications for competences

open access: yesEmpirical Research in Vocational Education and Training, 2023
The digitalisation of processes is a current topic in accounting. New technologies can change activities which in turn may require different skills from accounting graduates.
Julia Pargmann   +3 more
doaj   +1 more source

Large‐scale bidirectional arrayed genetic screens identify OXR1 and EMC4 as modifiers of αSynuclein aggregation

open access: yesFEBS Open Bio, EarlyView.
Activation of the mitochondrial protein OXR1 increases pSyn129 αSynuclein aggregation by lowering ATP levels and altering mitochondrial membrane potential, particularly in response to MSA‐derived fibrils. In contrast, ablation of the ER protein EMC4 enhances autophagic flux and lysosomal clearance, broadly reducing α‐synuclein aggregates.
Sandesh Neupane   +11 more
wiley   +1 more source

Why human connection is the true metric of research success

open access: yesFEBS Open Bio, EarlyView.
Human‐centred mentorship can be shaped by mentor attributes, actions, intrinsic drive and career ambition. Drawing on reflections across Singapore and France, as well as workshop insights from FEBS‐IUBMB ENABLE 2024, this article shows that human‐centred mentorship creates the conditions for sustainable growth, well‐being and retention in research ...
Timothy Lin Yun Tan   +3 more
wiley   +1 more source

THE JUDICIAL EXPERTISE IN TAX EVASION CASES [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2018
Judicial expertise was analyzed in tax evasion cases investigated by the Romanian judiciary. It was discovered that some members of the judiciary don’t know that there is a difference between judicial accounting expertise and judicial fiscal expertise,
CONSTANTIN SERGIU-BOGDAN
doaj  

Home - About - Disclaimer - Privacy