Results 71 to 80 of about 622,889 (302)

Valences considering the identification of risks in terms of public internal audit [PDF]

open access: yes
Risks get new valences into the public sector within an economy characterized by resource limitation, increase of public exigency regarding services and diversification of the activities in the public sector entities.
Aurelia Stefanescu   +2 more
core  

Compensatory Interplay Between Clarin‐1 and Clarin‐2 Deafness‐Associated Proteins Governs Phenotypic Variability in Hearing

open access: yesAdvanced 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

Navigating Auditing Risks in the Crypto Asset Landscape [PDF]

open access: yesAudit Financiar
The rise of crypto assets presents unique challenges and risks for auditors, requiring a revaluation of traditional auditing practices. This paper explores the inherent, control, valuation, and related risks associated with crypto assets, emphasising the
Georgiana-Iulia LAZEA (TRIFA)   +3 more
doaj   +1 more source

The audit risk associated to the depreciation adjustments of the tangible assets during the financial instability period [PDF]

open access: yes
The research object of this article is the connection between the presentations of the tangible fixed assets at the fair value, according to the international standards for the presentation of the financial statements, especially during the crises ...
Adela SOCOL, Szora Attila TAMAS
core  

Multimodal Wearable Biosensing Meets Multidomain AI: A Pathway to Decentralized Healthcare

open access: yesAdvanced Science, EarlyView.
Multimodal biosensing meets multidomain AI. Wearable biosensors capture complementary biochemical and physiological signals, while cross‐device, population‐aware learning aligns noisy, heterogeneous streams. This Review distills key sensing modalities, fusion and calibration strategies, and privacy‐preserving deployment pathways that transform ...
Chenshu Liu   +10 more
wiley   +1 more source

Managing Group Audit Risk in a Multicomponent Audit Setting

open access: yesCurrent Issues in Auditing, 2017
SUMMARY This article summarizes “Managing Group Audit Risk in a Multicomponent Audit Setting” (Graham, Bedard, and Dutta 2018), who address a long-standing issue in audit practice that remains a concern of regulators and auditors in the current environment.
Lynford Graham   +2 more
openaire   +2 more sources

Enhanced Photocatalytic Wastewater Purification and Bacterial Elimination via Copper Ion Irradiation‐Induced Modification of BiOCl

open access: yesAdvanced 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

RISK MANAGEMENT’S IMPORTANCE AND ROLE IN AUDIT [PDF]

open access: yes
The importance of treating this theme is proved by the current situation that economy and the entities activating on the market are confronted with. Risk is present in all the actions and event of humanity.
Bunget Ovidiu-Constantin   +2 more
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

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