Results 101 to 110 of about 1,374,640 (356)

The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2019
The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique.
Diana Bachtijeva
doaj   +1 more source

Diameter Dependence of Light Absorption in GaAs Nanowires Evidenced by Photoluminescence Spectroscopy

open access: yesAdvanced Optical Materials, EarlyView.
Photoluminescence spectroscopy is introduced as a qualitative method to probe light absorption in highly phase‐pure GaAs nanowire arrays and single nanowires, for which direct absorption measurements are challenging. Using defect‐line saturation and the exciton‐to‐plasma transition as indicators for the density of photogenerated charge carriers, a ...
Francisca Marín   +3 more
wiley   +1 more source

Interactions of Interaural Time and Level Differences in Spatial Hearing with Cochlear Implants

open access: yesAdvanced Science, EarlyView.
Differences in timing (ΔT) are weighted heavily compared to differences in loudness (ΔL) in binaural hearing with cochlear implants. Abstract Normally hearing humans can localize sound sources quite accurately, with minimum audible angles as small as 1°. To achieve this, these auditory pathways combine information from multiple acoustic cues, including
Sarah Buchholz   +3 more
wiley   +1 more source

Can digital finance curb corporate ESG decoupling? Evidence from Shanghai and Shenzhen A-shares listed companies

open access: yesHumanities & Social Sciences Communications
As green development gains traction, digital finance, a major engine of the economy, plays a conducive role in improving green total factor productivity.
Hua Liu, Juncheng Wang, Mengna Liu
doaj   +1 more source

Audit [PDF]

open access: yesClinical Chemistry and Laboratory Medicine (CCLM), 2021
openaire   +2 more sources

Inactivation of AXL in Cardiac Fibroblasts Alleviates Right Ventricular Remodeling in Pulmonary Hypertension

open access: yesAdvanced Science, EarlyView.
Pulmonary hypertension (PH) is a progressive condition with high morbidity and mortality, largely owing to right ventricular (RV) failure resulting from maladaptive remodeling. Our study provides strong evidence in support of a critical, detrimental role for AXL as a previously unrecognized determinant driving RV fibrotic pathology in PH.
Li‐Wei Wu   +17 more
wiley   +1 more source

Analysis of Results of the All-Ukrainian Student Olympiad on the Discipline “Statistics”

open access: yesСтатистика України, 2015
The article analyzes the results of the All-Ukrainian Student Olympiad on the discipline “Statistics”, held at the National Academy of Statistics, Accounting and Audit in 2015.
V. O. Shevchuk   +3 more
doaj  

THE EFFECT OF SURPLUS FREE CASH FLOW AND AUDIT QUALITY ON EARNINGS MANAGEMENT (Empirical Study on Manufacturing Companies Listed on The Indonesia Stock Exchange from 2013-2016) [PDF]

open access: yes, 2017
This study aims to investigate the influence of surplus free cash flow on earnings management, as well as the interaction between audit quality and surplus free cash flow.
ABDURACHMAN, Abdurachman, FUAD, Fuad
core  

Comment on “De Novo Reconstruction of 3D Human Facial Images from DNA Sequence”

open access: yesAdvanced Science, EarlyView.
This comment examines AI‐driven DNA‐based facial reconstruction, focusing on the Difface model. While such technologies promise biomedical and forensic applications, they pose significant ethical, legal, and methodological challenges. We emphasize transparency, benchmarking, and rigorous validation to avoid misinterpretation and misuse.
Jennifer K. Wagner   +3 more
wiley   +1 more source

The Effects of Communication Among Taxpayers on Compliance [PDF]

open access: yes, 2004
Taxpayer audits are thought to have a direct deterrent effect on the individuals actually audited. In addition, audits are believed to have an indirect deterrent effect on individuals not audited as these individuals learn (or are told) about the audits ...
Betty R. Jackson   +2 more
core  

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