Results 101 to 110 of about 112,240 (301)

The impact of the expanded audit report content on SMEs’ bank financing

open access: yesRevista de Contabilidad: Spanish Accounting Review
Standard setters and regulators have gradually changed the form and content of audit reports to enhance their clarity and comprehensibility, aiming to reduce the expectation gap. This research investigates the perceived usefulness of the latest expanded
Estefanía Palazuelos   +3 more
doaj   +1 more source

Analysis and optimization of distribution logistics for Just Water Company [PDF]

open access: yes, 2018
This report details the various factors that affect the operational efficiency of distribution logistics. The research aimed at studying the existing components involved in the distribution logistics of Just Water.
Deo, Sukh, Roy, Jacob
core  

ML Workflows for Screening Degradation‐Relevant Properties of Forever Chemicals

open access: yesAdvanced Science, EarlyView.
The environmental persistence of per‐ and polyfluoroalkyl substances (PFAS) necessitates efficient remediation strategies. This study presents physics‐informed machine learning workflows that accurately predict critical degradation properties, including bond dissociation energies and polarizability.
Pranoy Ray   +3 more
wiley   +1 more source

Electro‐Chemo‐Mechanical Coupling in Composite Cathodes of Sulfide‐Based All‐Solid‐State Batteries: Pathways, Degradation, and Design Rules

open access: yesAdvanced Science, EarlyView.
This review provides an integrated framework for achieving superior electrochemical performance in sulfide‐based all‐solid‐state batteries. It first delineates mechano‐electrochemical failure modes of cathode active materials and solid electrolytes, then outlines engineering principles for particle morphology, electronic and ionic conduction, and ...
Gawon Song   +4 more
wiley   +1 more source

Harnessing Solar Energy for Ammonia Synthesis from Nitrogen and Seawater Using Oxynitride Semiconductors

open access: yesAdvanced 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

Shedding Light on Common Misinterpretations in Photocatalyst Characterization

open access: yesAdvanced 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

Fraud and the Evolution of Forensic Accounting Education [PDF]

open access: yes, 2018
Forensic accounting, the use of accounting practices in court, developed as a field separate from traditional accounting or auditing throughout the 1900’s.
Pors, Abel
core   +1 more source

Upscaling Sodium‐Ion Battery Cells: From Aqueous Processing to Performance Assessment of Hard Carbon|Prussian White Pouch Cells

open access: yesAdvanced Energy Materials, EarlyView.
This study investigates the feasibility of scaling up Prussian White (PW)‐based cathode manufacturing at a pilot scale. Through careful PW dehydration combined with optimized aqueous processing, we report the stepwise development of industrially relevant 1 Ah pouch cells and evaluate their performance under various conditions.
Faduma M. Maddar   +7 more
wiley   +1 more source

Beneish M-Score, Audit Opinions, and Financial Manipulation: Evidence from Indonesia’s Infrastructure Sector

open access: yesJurnal AKSI (Akuntansi dan Sistem Informasi)
The increasing incidence of financial statement manipulation in Indonesia has raised serious concerns regarding the credibility of audit opinions issued by independent auditors.
Umarudin Kurniawan   +2 more
doaj   +1 more source

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