Results 41 to 50 of about 15,075 (266)

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

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

Composition Restoration Enables Recycling of Mixed‐Cation, Mixed‐Halide Perovskites for Solar Cells

Advanced Materials, EarlyView.
Compositional drift during processing prevents the direct recycling of mixed‐cation, mixed‐halide perovskites. This work introduces a framework to quantitatively audit and restore recovered materials, enabling closed‐loop recycling with efficiencies comparable to virgin perovskites.
Zhenni Wu, Katharina Dammer, Robert Skunde, Mykhailo Sytnyk, Christian Göllner, Fei Ding, Juan S. Rocha‐Ortiz, Albert These, Balázs Imre, Yanxue Wang, Dorothea Wisser, Christoph Brabec, Ian Marius Peters   +12 more
wiley   +1 more source

Grip and Grasp: Lizard Claw Inspired Robotic Manipulators

Advanced Robotics Research, EarlyView.
Our study identifies the most effective lizard claw shape for use as an end effector in a bioinspired robotic manipulator. By examining key geometric features and combining them into comparative indices, the Crotaphytus collaris claw is found to be the best fit.
Hyeon Lee, Kate Douglas, Asyiah Bray, Andrea Rummel, Parvez Alam   +4 more
wiley   +1 more source

High‐Fidelity Synthetic Data Replicates Clinical Prediction Performance in a Million‐Patient Diabetes Cohort

Advanced Science, EarlyView.
This study generates high‐fidelity synthetic longitudinal records for a million‐patient diabetes cohort, successfully replicating clinical predictive performance. However, deeper analysis reveals algorithmic biases and trajectory inconsistencies that escape standard quality metrics. These findings challenge current validation norms, demonstrating why a
Francisco Ortuño, Víctor M. de la Oliva Roque, Javier‐Ignacio Ramirez‐Lopez, David P. Kreil, Joaquín Dopazo, Carlos Loucera   +5 more
wiley   +1 more source

Audit Committee and Audit Delay

KRISNA: Kumpulan Riset Akuntansi
Every public company is obligated to submit audited financial reports on time. However, several companies could not publish the report within the specified period (audit delay). This study investigates the role of audit committee characteristics on audit delay.
Rai Ayu Santika Puspa Dewi, Ni Made Sunarsih, Ni Wayan Rustiarini   +2 more
openaire   +1 more source

A NeuroD1 AAV‐Based Gene Therapy for Functional Brain Repair in Alzheimer's Disease‐Like Non‐Human Primate Model

Advanced Science, EarlyView.
This study tests NeuroD1 AAV‐based gene therapy in a non‐human primate Alzheimer's disease model. The therapy prevents neuronal damage, inhibits hippocampal atrophy, and reduces neuroinflammation. It also repairs vascular and blood‐brain barrier damage, restores cerebrospinal fluid biomarkers, enhances hippocampal glucose metabolism, and improves ...
Zhouquan Jiang, Yongpeng Qin, Bin Luo, Fan Bai, Jiangyue Liu, Long Ma, Shu He, Rongjie Chen, Yuchen Wang, Shanggong Liu, Ying Sun, Yi Chen, Shuo Zhang, Jiaqi Liang, Feng Liao, Huiyi Wei, Junjie Wei, Lu Wang, Hao Xu, Zheng Wu, Gong Chen, Wenliang Lei   +21 more
wiley   +1 more source

Dominant Personalities in Board Committees, Company Characteristics, and Internet Environmental Disclosure by Malaysian Listed Companies

Malaysian Management Journal, 2009
This paper investigates the determinants of internet environmental disclosure (IED) amongst Malaysian listed companies. Ten variables have been tested using data collected from 170 Malaysian listed company websites, namely, dominant personalities in the ...
Ali Saleh Alarussi, Mohamad Hisyam Selamat   +1 more
doaj  

The Influence of Audit Committee Activities, Audit Committee Independence, Audit Committee Competence, and Female Audit Committee Members on Audit Quality in Palm Oil Companies

International Journal of Research in Social Science and Humanities
This study aims to analyze the effect of audit committee activities on audit quality, analyze the effect of audit committee independence on audit quality, analyze the effect of audit committee competence on audit quality, and analyzethe effect of female audit committees on audit quality.
David Lumban Gaol, Edi Subiyantoro, Prihat Assih   +2 more
openaire   +1 more source

Ethical Precision in Nanoscale Brain Interfacing

Advanced Science, EarlyView.
As brain interfaces approach the nanoscale, precision no longer only measures—it knows, predicts, and potentially reshapes the mind. This work argues that traditional ethics fails under such conditions and proposes a shift toward continuous, operation‐based governance using the recovery–discovery framework to track, constrain, and responsibly steer ...
Guilherme Wood
wiley   +1 more source