Results 81 to 90 of about 549 (259)

PENGARUH BIAYA AUDIT, AUDIT TENURE DAN ROTASI AKUNTAN PUBLIK TERHADAP PEMILIHAN AUDITOR EKSTERNAL: STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA

open access: yesJurnal Benefita, 2019
The purpose of an audit is to increase the confidence level of the users to the financial statements which are achieved through a statement from an opinion by the auditor.
Hendi Hendi, Desiana Desiana
doaj   +1 more source

Robust Electrocaloric Performance Enabled by Highly‐Polar Frustrated Nanodomains in NaNbO3‐Based Ferrodistortive Relaxor

open access: yesAdvanced Functional Materials, EarlyView.
P4bm framework in NaNbO3‐Ba(Ti, Hf)O3 ferrodistortive relaxor entails short‐range and highly‐polar ferrodistortive orders. The abundant highly‐polar orders facilitate to increase entropy change, and robust octahedral oxygen tilt enables to impede thermal perturbations.
Feng Li   +11 more
wiley   +1 more source

Irradiation‐Induced Spin Bath Evolution and as‐Grown Hydrogen Defects in CVD Diamond Revealed by NV‐Based DEER Spectroscopy

open access: yesAdvanced Functional Materials, EarlyView.
Here, we provide the reader with the current state of the art in the fabrication of high‐T2‐coherence diamond, optimized through the use of double electron–electron resonance (DEER) spectroscopy. We reveal the main as well as yet unidentified spin defects, the reduction of which is essential for reducing the spin bath and fabricating materials for ...
Olga Rubinas   +6 more
wiley   +1 more source

Three‐Dimensional Anomalous Hall Sensing Enabled By Spin–Orbit Torque Driven Domain Reconfiguration In Chiral Multilayers

open access: yesAdvanced Functional Materials, EarlyView.
A three‐dimensional magnetic field sensor is realized in chiral W/CoFeB/MgO multilayers, where spin–orbit torques reversibly reconfigure homochiral stripe domains. The symmetry of the torque enables offset‐free in‐plane sensing, while the reproducible domain reconfiguration extends the linear out‐of‐plane range. An anomalous Hall readout delivers large‐
Sabri Koraltan   +16 more
wiley   +1 more source

Chiral Phase Change Nanomaterials

open access: yesAdvanced Functional Materials, EarlyView.
This work demonstrates reversible, non‐volatile phase transitions in chiral Ge2${\rm Ge}_2$Sb2${\rm Sb}_2$Te5${\rm Te}_5$ (GST) nanohelices for high‐speed optical modulation of chirality and dynamic control of the state of polarization (SOP). The chiral nanostructures are fabricated using a highly directional, wafer‐scale physical vapor deposition ...
Joshua A. Burrow   +11 more
wiley   +1 more source

Advances in Sustainable and Wearable Textile Based Soft Robotics

open access: yesAdvanced Functional Materials, EarlyView.
This Review examines advances in wearable textile‐based soft robotics, focusing on sustainable materials, integrated sensing, and scalable actuation. It discusses manufacturing and system integration across healthcare, assistive robotics, prosthetics, and human–machine interfaces, and highlights key challenges in circular design, including life‐cycle ...
Zahir Abbas   +6 more
wiley   +1 more source

Support‐Controlled Reaction Pathways via Dynamic Sulfur‐Mediated Interfaces for Selective Urea Electrolysis

open access: yesAdvanced Functional Materials, EarlyView.
Sulfur‐doped graphitized carbon nanofibers act as adaptive catalyst–support platforms, enabling dynamic sulfur‐mediated reconstruction and strong metal–support interactions. This unique behavior enhances catalyst stability and controls reaction pathways, achieving highly selective urea oxidation (∼92% N2) coupled with efficient hydrogen evolution ...
Melanie Guillén‐Soler   +4 more
wiley   +1 more source

Análisis Empírico del Efecto de la Duración del Contrato de Auditoría en la Recepción de Informes Cualificados

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2005
Críticos de la profesión auditora han sugerido a menudo que la política de rotación obligatoria de firmas de auditoría puede ser una forma de contrapesar la percepción de que los contratos a largo plazo entre auditores y sus clientes impiden la ...
Estibaliz Biedma López   +2 more
doaj  

Electrospun Wood‐Derived Biopolymers as Electrodes in Electrochemical Energy Storage Technologies

open access: yesAdvanced Functional Materials, EarlyView.
Electrospinning transforms wood‐derived cellulose and lignin into architecturally defined, binder‐free carbon electrodes with tuneable porosity and functionality. This review shows how fibre design enables decoupled charge and mass transport, enhancing performance across battery systems, while identifying key challenges in spinnability, scalability ...
Michael W. Thielke   +3 more
wiley   +1 more source

Regulatory Oversight, Firm Characteristics, and Audit Quality: Evidence From Indonesia’s Post Pandemic Energy Sector

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
Regulatory transformation and increasing reporting complexity in Indonesia’s post pandemic energy sector highlight the need for a clearer understanding of the factors that influence audit quality.
Siwi Rawidya Estri, Ifah Rofiqoh
doaj   +1 more source

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