Results 91 to 100 of about 6,844,164 (402)

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

open access: yesAdvanced 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   +19 more
wiley   +1 more source

Policy implications of suboptimal choice: theory and evidence: misperceptions about tax audits [PDF]

open access: yes, 2018
For some entities, such as self-employed individuals reporting income taxes or firms reporting value-added taxes, the optimal evasion rate depends substantially on audit features like audit probabilities and penalty rates (Allingham and Sandmo 1972 ...
Bérgolo, Marcelo   +4 more
core   +3 more sources

Microstructure Optimization via Grain‐Boundary Segregation to Enhance DC Bias Dielectric Performance of BaTiO3 Multilayer Ceramic Capacitors

open access: yesAdvanced Materials, EarlyView.
By tuning grain size through nanoscale grain‐boundary segregation of single‐element additives, high‐performance BaTiO₃‐based multilayer ceramic capacitors (MLCCs) exhibit exceptionally low dielectric loss over a wide frequency range and excellent thermal stability.
Ji‐Sang An   +5 more
wiley   +1 more source

Representing, planning and evaluating audit evidence with belief function theory. [PDF]

open access: yes
This paper presents a framework for the representation, planning and evaluation of uncertain audit evidence using a belief-function approach. We only consider the case of a financial statement audit.
Van den Acker, C, Vanthienen, Jan
core  

Audit Opinion: Implication from Audit Evidence Evaluation in Using Professional Proficiency with Cautiousness and Accuracy

open access: yesFinance, Accounting and Business Analysis, 2020
Objective : The purpose of the study is the use professional proficiency with cautiousness and accuracy has effects on audit evidence evaluation that has implications for audit opinion Methodology : The research method that is used is descriptive ...
Ely Suhayati
doaj  

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

open access: yesAdvanced 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   +8 more
wiley   +1 more source

Electrically Readable Lateral Flow Assay Using Organic Transistors for Diagnostic Applications

open access: yesAdvanced Materials, EarlyView.
Electrolyte‐gated organic field‐effect transistors (EGOFETs) are integrated with lateral flow (LF) paper fluidics to create a reusable, portable, and low‐cost point‐of‐care (PoC) diagnostic test. The devices are validated for Human Immunoglobulin G detection, achieving high sensitivity (0.1 fm), selectivity, and reproducibility with rapid results in 20–
María Jesús Ortiz‐Aguayo   +4 more
wiley   +1 more source

CONSIDERATIONS REGARDING THE AUDIT VERIFICATIONS AND THE PROCEDURES FOR ATTAINING THEM [PDF]

open access: yes
Attaining the probation elements through which the opinion expressed in the audit report is sustained represents the central element of a financial audit mission. From this perspective, the document deals with the characteristics which the audit evidence,
Dragan Cristian, Lect. Brabete Valeriu
core  

Reporting of subsequent events in financial statements – between obligation and necessity

open access: yesAudit Financiar, 2018
The article aims to highlight the importance of reporting of subsequent events in financial statements, the factors that influence their reporting and the implication in statutory audit. The purpose of the article is to research the theoretical and legal
doaj   +1 more source

Electrolyte Li+ Chemical Potential Correlates with Graphite Negative Electrode Reactions in Lithium‐Ion Batteries

open access: yesAdvanced Materials, EarlyView.
This work demonstrates that the electrolyte Li+ chemical potential (µLi+) is a quantitative descriptor of electrochemical Li+ intercalation into graphite negative electrodes. Solvent cointercalation can be generally suppressed, and Li+ intercalation is enabled by employing electrolytes with t high µLi+ exceeding the boundary region, which provides a ...
Yasuyuki Kondo   +7 more
wiley   +1 more source

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