Results 121 to 130 of about 627,522 (356)
INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES [PDF]
This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean.
Daniela Petrascu
core
Structural and Mechanical Dynamics of Polymer Membranes Across Multilength Scales
Advanced Science, EarlyView.Distinct surface‐to‐bulk mechanical contrasts in polymer membranes were unveiled, highlighting the need to probe both regions to fully capture their functional behavior. By integrating in situ SAXS–WAXS with AFM‐based nanomechanics, nanodomain‐level heterogeneity and real‐time structural transformations induced by thermal and mechanical stimuli were ...
Rifan Hardian +6 more
wiley +1 more source
Advanced Science, EarlyView.Functional compensation between clarin‐1 and clarin‐2 in cochlear hair cells. Hearing loss associated with CLRN1 mutations shows striking phenotypic variability; however, the underlying mechanisms remain poorly understood. This study reveals that clarin‐1 and clarin‐2 function cooperatively in cochlear hair cells to sustain mechanoelectrical ...
Maureen Wentling +17 more
wiley +1 more source
Customs Compliance and the Power of Imagination [PDF]
This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15-20 percent of the ...
Kai A. Konrad, Salmai Qari, Tim Lohse
core +3 more sources
Pricing and supplier concentration in the private client segment of the audit market : market power or competition ?. [PDF]
This study differs from prior audit pricing-studies as 1) it focuses on the issue of price competition in the (small) private client segment of the audit market, and 2) addresses the question whether and how the audit-pricing model changed in that market
Achmadi, C, Willekens, Marleen
core
Advanced Science, EarlyView.This study presents a copper ion irradiation method to achieve the modification function of BiOCl. By using high‐energy ion beams to introduce impurity ions inside the material, the intrinsic electric field of BiOCl is optimized, promoting the separation of photogenerated carriers and enhancing the photocatalytic activity.
Sihan Ma +12 more
wiley +1 more source
Advanced Energy Materials, EarlyView.In this work, the challenging green ammonia evolution is addressed by developing a photothermal system that utilizes nitrogen and natural seawater under simulated solar irradiation, employing ruthenium‐doped barium tantalum oxynitride semiconductors.
Yiyang Li +4 more
wiley +1 more source
Finding out who the crooks are - Tax evasion with sequential auditing [PDF]
This paper investigates multi-item moral hazard with auditing contests. Although the presented model is widely applicable, we choose tax evasion as an exemplary application.
Ralph C Bayer
core
Shedding Light on Common Misinterpretations in Photocatalyst Characterization
Advanced Energy Materials, EarlyView.For heterogeneous semiconductor‐based photocatalysts, Marschall et al. highlight common misconceptions in material synthesis, characterization, and performance evaluation, together with detailed explanations on how to avoid them. The guidelines thus presented can help to improve reporting of photocatalyst performance in environmental applications, such
Roland Marschall +2 more
wiley +1 more source