Results 81 to 90 of about 627,522 (356)

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  

Roadmap to Precision 3D Printing of Cellulose: Rheology‐Guided Formulation, Fidelity Assessment, and Application Horizons

open access: yesAdvanced Materials Technologies, EarlyView.
This critical review presents a comprehensive roadmap for the precision 3D printing of cellulose. Quantitative correlations link ink formulation and rheological properties to print fidelity and final material performance. This framework guides the development of advanced functional materials, from biomedical scaffolds to electromagnetic shielding ...
Majed Amini   +3 more
wiley   +1 more source

E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise? [PDF]

open access: yes
A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential determinants of expertise in E-commerce audits.
Jagdish PATHAK   +2 more
core  

Could Edible Photonic Structures Be an Alternative to Traditional Food Coloring?

open access: yesAdvanced Optical Materials, EarlyView.
What if color in food came from photonic structures? This perspective introduces structural color as a potential next‐generation solution to replace conventional colorants in foods. It discusses edible photonic materials, their unique benefits, and the technological, safety, and consumer acceptance challenges that must be addressed to bring this ...
Miguel A. Cerqueira   +5 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

Diameter Dependence of Light Absorption in GaAs Nanowires Evidenced by Photoluminescence Spectroscopy

open access: yesAdvanced Optical Materials, EarlyView.
Photoluminescence spectroscopy is introduced as a qualitative method to probe light absorption in highly phase‐pure GaAs nanowire arrays and single nanowires, for which direct absorption measurements are challenging. Using defect‐line saturation and the exciton‐to‐plasma transition as indicators for the density of photogenerated charge carriers, a ...
Francisca Marín   +3 more
wiley   +1 more source

The simultaneous relation between audit report type and business termination : evidence for non-listed companies in a non-litigious audit environment. [PDF]

open access: yes
This study provides evidence on the relationship between audit report type and subsequent business termination in an environment where firms are closely held and the audit environment is non-litigious.
Gaeremynck, Ann, Willekens, Marleen
core  

The Effectiveness of Alcohol Screening and Brief Intervention in Emergency Departments: A Multicentre Pragmatic Cluster Randomized Controlled Trial [PDF]

open access: yes, 2014
BACKGROUND: Alcohol misuse is common in people attending emergency departments (EDs) and there is some evidence of efficacy of alcohol screening and brief interventions (SBI).
A Moyer   +50 more
core   +10 more sources

Interactions of Interaural Time and Level Differences in Spatial Hearing with Cochlear Implants

open access: yesAdvanced Science, EarlyView.
Differences in timing (ΔT) are weighted heavily compared to differences in loudness (ΔL) in binaural hearing with cochlear implants. Abstract Normally hearing humans can localize sound sources quite accurately, with minimum audible angles as small as 1°. To achieve this, these auditory pathways combine information from multiple acoustic cues, including
Sarah Buchholz   +3 more
wiley   +1 more source

Komite Audit Sebagai Pemoderasi Pengaruh Workload dan Masa Perikatan Audit Pada Kualitas Audite

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2016
This  research  aims to find empirical evidence  about the impact  of  workload  and  audit tenure  on  audit quality  and  using audit  committee  as  a  moderating  variable.
Theresia Julina Rusli   +1 more
doaj   +1 more source

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