Results 41 to 50 of about 15,510 (264)

Independent audit committee, risk management committee, and audit fees

Cogent Business & Management, 2019
This study aims to analyze the role of an independent audit committee on the relationship between the Risk Management Committee (RMC) and audit fees. We use 510 observations from 216 different companies indexed on the Indonesia Stock Exchange for 2014–2016. This study uses ordinary least square analysis to prove our hypotheses.
Dyah Ayu Larasati, Melinda Cahyaning Ratri, Mohammad Nasih, Iman Harymawan   +3 more
openaire   +4 more sources

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

Advanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch, Maximilian Holland, Klaus Drechsler, Johannes Schilp   +3 more
wiley   +1 more source

Politically connected audit committees and ESG reporting

Jurnal Akuntansi dan Auditing Indonesia
This study investigates the impact of audit committees with political connections on environmental, social, and governance (ESG) reporting. Drawing from reputational cost theory, it hypothesizes that personal political affiliations of audit committee ...
Kusharyanti, Sri Astuti, Marita
doaj   +1 more source

Semantic Modeling in Materials Science and Engineering With Platform MaterialDigital Core Ontology 3.0

Advanced Engineering Materials, EarlyView.
The community‐driven Platform MaterialDigital Core Ontology (PMDco) 3.0 is introduced as a Basic Formal Ontology‐aligned semantic backbone for the processing–structure–properties paradigm in Materials Science and Engineering. Modular engineering, automated releases, and validation workflows are highlighted and key semantic patterns for materials ...
Markus Schilling, Philipp von Hartrott, Jörg Waitelonis, Thomas Hanke, Henk Birkholz, Hossein Beygi Nasrabadi, Khashayar Razghandi, Kamilla Zaripova, Felix Thonagel, Fabian Neuhaus, Martin Glauer, Lars Vogt, Harald Sack, Lutz Mädler, Bernd Bayerlein, Chris Eberl   +15 more
wiley   +1 more source

The impact of audit committee effectiveness on the relationship between company performance and readability of disclosures: a laboratory experiment

Journal of Accounting and Investment
Research aims: This paper investigated the impact of audit committees on the relationship between company performance and disclosure readiness. Design/Methodology/Approach: Some research suggested that poorly performing companies often present their ...
Agus Munandar, Kadlina Kadlina
doaj   +1 more source

Dampak Struktur Kepemilikan, Proporsi Komisaris Independed, dan Komite Audit terhadap Earnings Management: Kualitas Audit sebagai Varabel Moderasi

Jurnal Manajemen Stratejik dan Simulasi Bisnis, 2021
This study aims to determine the effect of concentrated ownership structure, the proportion of independent commissioners and audit committees on earnings management with audit quality as a moderating variable in real estate and property sector companies ...
Orie Secunda Ayunitantry, Fajri Adrianto
doaj   +1 more source

Artificial Intelligence‐Assisted Workflow for Transmission Electron Microscopy: From Data Analysis Automation to Materials Knowledge Unveiling

Advanced Materials, EarlyView.
AI‐Assisted Workflow for (Scanning) Transmission Electron Microscopy: From Data Analysis Automation to Materials Knowledge Unveiling. Abstract (Scanning) transmission electron microscopy ((S)TEM) has significantly advanced materials science but faces challenges in correlating precise atomic structure information with the functional properties of ...
Marc Botifoll, Ivan Pinto‐Huguet, Enzo Rotunno, Thomas Galvani, Catalina Coll, Payam Habibzadeh Kavkani, Maria Chiara Spadaro, Yann‐Michel Niquet, Martin Børstad Eriksen, Sara Martí‐Sánchez, Georgios Katsaros, Giordano Scappucci, Peter Krogstrup, Giovanni Isella, Andreu Cabot, Gonzalo Merino, Pablo Ordejón, Stephan Roche, Vincenzo Grillo, Jordi Arbiol   +19 more
wiley   +1 more source

Water Permeates and Plasticizes Amorphous Carbon Dots: Unraveling the Inner Accessibility of the Nanoparticles by Glass Transition Studies

Advanced Materials, EarlyView.
The water permeability of amorphous carbon dots (CDs) is demonstrated by investigating their plasticization. Novel polyamide‐based and amorphous nanoparticles are synthesized by controlling their inner packing density. Water plasticization is evidenced by the decrease of the CDs glass transition temperature with increasing the hydration degree.
Elisa Sturabotti, Valerio Di Lisio, Lucia Cardo, Alessandro Camilli, Estela Moretón Alfonsín, Daniele Cangialosi, Amaia Iturrospe Ibarra, Arantxa Arbe, Maurizio Prato   +8 more
wiley   +1 more source

TME/NIR Dual‐Responsive Zinc‐Based Targeted Nanoagonist for Multimodal Amplification of STING‐Mediated Cancer Immunotherapy

Advanced Science, EarlyView.
A multifunctional nanoagonist (cDZ@IP) enables nano‐metabolite–driven multimodal activation of the STING pathway and enhanced immune recognition, achieving potent antitumor immunity and suppressing tumor growth and metastasis. This strategy highlights the rational design of therapeutic metabolites and establishes a new paradigm bridging nanomedicine ...
Kepeng Hu, Jiawei Wang, Wei Zhang, Zhixuan Wu, Jing Chen, Yujing He, Xiyue Duan, Yaoting He, Xin Xin, Haoyi Xiang, Yijing Wang, Chengwei Wu, Yang Yi, Qing Meng, Yuqian Qiao, Kui Cheng, Xiaojun Long, Zhangfa Song   +17 more
wiley   +1 more source

Audit of the Medical Audit Committee.

CMAJ : Canadian Medical Association journal = journal de l'Association medicale canadienne, 1986
We reviewed 39 medical audits started in one institution between 1981 and 1985 to determine whether they monitored the quality of health care in a scientific manner, whether recommendations were made that could improve the quality of health care and, if so, whether the recommendations were acted on.
P S, Parfrey, M, Gillespie, P J, McManamon, R, Fisher   +3 more
openaire   +1 more source