Results 71 to 80 of about 129,683 (309)

Recent Progress in the Phase‐Controlled Synthesis of Ruthenium Nanocrystals for Catalytic Applications

open access: yesAdvanced Materials, EarlyView.
Template effect and kinetic control enable crystal‐phase engineering of Ru nanocrystals, granting access to either metastable fcc‐Ru or stable hcp‐Ru with distinct surface structures, thermal stabilities, and catalytic behaviors. Moreover, the hcp‐Ru can further serve as an epitaxial template to direct Pd and Rh nanocrystals into the metastable hcp ...
Jianlong He   +3 more
wiley   +1 more source

ANALISIS KUALITAS AUDIT TERHADAP MANAJEMEN LABA AKUNTANSI: STUDI PENDEKATAN COMPOSITE MEASURE VERSUS CONVENTIONAL MEASURE

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2012
This study investigates the effect of audit quality on earnings management behavior using a variety of audit quality proxies, either using a single proxy or a joint test of some proxies of audit quality.
Antonius Herusetya
doaj   +1 more source

Evidence on (the lack of) audit-quality differentiation in the private client segment of the Belgian audit market?. [PDF]

open access: yes
Auditor size is used as audit-quality proxy. Prior evidence on audit-quality differentiation between big 6 and non-big 6 auditors in the private client segment of the Belgian audit market is mixed. In this paper we investigate whether these mixed results
Willekens, Marleen   +1 more
core  

LLM‐Integrated Human–Robot Interaction System for Microrobots

open access: yesAdvanced Robotics Research, EarlyView.
This paper proposes an LLM‐based control framework for guiding microrobots using human natural language. This framework can convert the natural human speech into safe and executable command sets for reliable navigation in complex environments. The experimental results show high accuracy and robustness in task performance, demonstrating the potential of
Bairong Zhu, Amar Salehi, Tingting Yu
wiley   +1 more source

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  

Grip and Grasp: Lizard Claw Inspired Robotic Manipulators

open access: yesAdvanced 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   +4 more
wiley   +1 more source

Iranian Angle to Non-Audit Services: Some Empirical Evidence [PDF]

open access: yes
The purpose of this paper is to show different Iranian accountants’ as well shareholders’ ideas on Non-audit services and their effects on audit independence in Iran.
Mehdi Moradi, Mahdi Salehi
core  

Targeting UXS1‐Dependent Glucuronate Detoxification Potentiates Metformin's Anti‐Tumor Efficacy in Lung Adenocarcinoma

open access: yesAdvanced Science, EarlyView.
This study reveals that metformin promotes glucuronic acid metabolism in lung adenocarcinoma by activating UGDH S476 phosphorylation and enhancing the conversion of UDPG to UDPGA based on metabolomics analysis. Through compound virtual screening, it is found that plantainoside targeting UGDH downstream UXS1 leads to UDPGA toxicity accumulation ...
Qihai Sui   +14 more
wiley   +1 more source

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

Machine Learning for Green Solvents: Assessment, Selection and Substitution

open access: yesAdvanced Science, EarlyView.
Environmental regulations have intensified demand for green solvents, but discovery is limited by Solvent Selection Guides (SSGs) that quantify solvent sustainability. Training a machine learning model on GlaxoSmithKline SSG, a database of sustainability metrics for 10,189 solvents, GreenSolventDB is developed. Integrated with Hansen solubility metrics,
Rohan Datta   +4 more
wiley   +1 more source

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