Results 51 to 60 of about 7,077,863 (284)

Non‐Additive Criteria Assessment in Sustainability Evaluation of High Entropy Alloys: A Toxicity‐Weighted Framework

Advanced Engineering Materials, EarlyView.
Sustainability assessment requires methodologies that appropriately distinguish between additive and non‐additive material properties. A toxicity‐weighted scoring system is developed and applied that accounts for the disproportionate influence of highly toxic constituents through nonlinear weighting functions, providing more realistic estimates than ...
Seth Mehalic, Oladele A. Ogunseitan, Julie M. Schoenung   +2 more
wiley   +1 more source

Efek Moderasi Masa Perikatan Audit Pada Hubungan Fee Audit dan Kualitas Audit: Uji Peran Perilaku Oportunistik

Jurnal Inovasi Akuntansi
Based on the agency perspective, the individual is a rational economic man who seeks to optimize his personal interests. Optimization of personal interests along with opportunistic behavior has the potential to reduce audit quality. The aim of this study
Frida Fanani Rohma, Indah Shofiyah
doaj   +1 more source

Water‐Activated Phospholipid Phase‐Separation Gel as an Immunomodulatory Anti‐Adhesion Barrier for Postoperative Adhesion Prevention

Advanced Healthcare Materials, EarlyView.
A water‐activated phospholipid phase‐separation gel is repurposed as a drug‐free surgical barrier for postoperative adhesion prevention. Propylene glycol promotes rapid lamellar gel reinforcement, prolonged local retention, and tissue coverage, while phosphatidylcholine‐mediated immunomodulation suppresses inflammatory and fibrotic responses. This dual‐
Jong‐Ju Lee, Yulseung Sung, Yeji Kim, Heesang Yang, Suyeon Pyo, Byeol Yun, Sung‐Joo Hwang   +6 more
wiley   +1 more source

Mandatory Audit Firm Rotation and Audit Quality

European Accounting Review, 2014
AbstractIn a setting where mandatory audit firm rotation has been effective for more than 20 years (i.e. Italy), we analyse changes in audit quality during the auditor engagement period. In our research setting, auditors are appointed for a three-year period and their term can be renewed twice up to a maximum of nine years.
Cameran, Mara, Prencipe, Annalisa, Trombetta, Marco   +2 more
openaire   +3 more sources

Differences in audit quality between audit firms: The impact of audit-firm portfolio characteristics. [PDF]

Companies generate financial statements that are used for decision making by various stakeholders and the quality of those financial statements depends on the quality of the external auditor.
Gaeremynck, Ann, Willekens, Marleen, Van der Meulen, S.   +2 more
core  

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

Advanced 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, Zhiqi Wang, Jiaqi Guan, Younan Xia   +3 more
wiley   +1 more source

Pengaruh Rotasi Auditor, Audit Tenure, dan Ukuran KAP terhadap Kualitas Audit Dimoderasi Audit Fee

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
This study aims to determine the effect of auditor rotation, audit tenure, and public accounting firm size on audit quality with audit fees as a moderating variable, in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX ...
Ronid Ramadhan, Mhd. Karya Satya Azhar
doaj   +1 more source

Descriptors to Dynamics: A Materials and Device Perspective on in‐Materio Physical Reservoir Computing for Neuromorphic Edge Intelligence

Advanced Materials, EarlyView.
Intrinsic material dynamics are harnessed as computational resources for neuromorphic in‐materio physical reservoir computing. Defects, ionic motion, interfaces, percolation, geometry, and biasing shape transient states that provide fading memory, nonlinearity, and high‐dimensional projection for simple readout. A descriptor‐to‐dynamics framework links
Kshitij RB Singh, Alif Syafiq Kamarol Zaman, Muzhen Xu, Yuki Usami, Saptarshi Das, Hirofumi Tanaka   +5 more
wiley   +1 more source

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

Jurnal 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

Strong Coupling in Bulk Nanoplasmonic Nanoplatelet Perovskite Scintillators

Advanced Materials, EarlyView.
A bulk scintillating nanocomposite is engineered from CsPbBr3 nanoplatelets and Ag nanocubes to support exciton–plasmon strong coupling under X‐ray excitation. The resulting hybrid polaritonic states appear directly in radioluminescence, opening a route toward polariton‐enabled scintillator design beyond conventional Purcell enhancement.
Michal Makowski, Dominik Kowal, Anna Pniakowska, Kamil Misztal, Mohanad Saadeldin Eid, Joanna Cybinska, Winicjusz Drozdowski, Benoit Mahler, Christophe Dujardin, Detlef Hommel, Liang Jie Wong, Dennis Schaart, Sergio Brovelli, Muhammad Danang Birowosuto   +13 more
wiley   +1 more source