Results 61 to 70 of about 218,635 (336)

Influence of Audit Committee Composition on Dividend Policy of Dt Sacco Societies in Kenya

open access: yesJournal of Accounting and Finance in Emerging Economies
Purpose: This study sought to examine audit committee composition and dividend payout of DT Saccos in Kenya. Methodology/Approach: The study adopted causal as well as descriptive research designs. The study targeted 403 and sample of 201 stakeholders
Peter Anjeyo Vuhyah   +2 more
doaj   +1 more source

Benchmarking Organic Photodiodes at the Noise Floor

open access: yesAdvanced Optical Materials, EarlyView.
A precise measurement framework based on a calibrated, ultra‐low‐noise automated setup with open‐source Python scripts enables accurate benchmarking of photodiodes. The unique combination of time‐dependent current measurement under dark conditions, followed by continuous‐wave faint illumination, facilitates reliable extraction of photocurrent near ...
Siddhartha Saggar   +2 more
wiley   +1 more source

The Future of Hydrogen‐Powered Aviation: Technologies, Challenges, and a Strategic Roadmap for Sustainable Decarbonization

open access: yesAdvanced Energy and Sustainability Research, EarlyView.
Hydrogen‐powered aviation offers a transformative pathway to zero‐emission flight by eliminating in‐flight CO2 emissions. Key considerations include propulsion systems (fuel cells and hydrogen combustion), cryogenic storage and insulation challenges, infrastructure and cost barriers, and supply‐chain constraints.
Mubasshira   +4 more
wiley   +1 more source

Examining upper echelons managers’ characteristics on financial restatements

open access: yesJournal of International Studies, 2017
This study examines the effect of manager’s characteristics on financial restatements among Malaysian public listed firms. Manager’s characteristics in this study refer to the Chief Executive Officer’s (CEO) and Chairman of Audit Committee’s (CAC ...
Syarifah Saffa’ Najwa Tuan Besar   +2 more
doaj   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

Guidance on the self-assessment of a provider’s financial management and control arrangements using the financial management and control evaluation (FMCE) return: version 2, november 2010 [PDF]

open access: yes, 2010
This guidance has been prepared for the providers that the Skills Funding Agency takes the “lead” for on assurance matters. However, it is also equally applicable to those providers that the YPLA directly funds and l takes the “lead” for on assurance ...

core  

To what extent do governance, government funding and chief executive officer characteristics influence executive compensation in U.K. charities? Insights from the social theory of agency

open access: yesFinancial Accountability and Management, 2020
This paper draws on agency theory, as extended by the social theory of agency (STA) (Wiseman, Cuevas-Rodriguez & Gomez-Mejia, 2012), to examine the association between governance arrangements, reliance on government funding, chief executive officer (CEO)
T. Nguyen, T. Soobaroyen
semanticscholar   +1 more source

Decoding Tattoo and Permanent Makeup Pigments: Linking Physicochemical Properties to Absorption, Distribution, Metabolism, and Elimination Profiles Using Quantitative Structure–Activity Relationship (QSAR)‐Based New Approach Methodologies (NAMs)

open access: yesAdvanced Intelligent Discovery, EarlyView.
This study applies QSAR‐based new approach methodologies to 90 synthetic tattoo and permanent makeup pigments, revealing systemic links between their physicochemical properties and absorption, distribution, metabolism, and elimination profiles. The correlation‐driven analysis using SwissADME, ChemBCPP, and principal component analysis uncovers insights
Girija Bansod   +10 more
wiley   +1 more source

Determinant of earnings management practices in manufacturing companies

open access: yesJournal of Accounting and Investment
Research aims: This study aims to examine the effect of audit committees, independent commissioners, and the presence of women on boards, such as the chief executive officer and chief financial officer, on earnings management practices.
Firnanda Kasih Mulia   +2 more
doaj   +1 more source

Large Language Model in Materials Science: Roles, Challenges, and Strategic Outlook

open access: yesAdvanced Intelligent Discovery, EarlyView.
Large language models (LLMs) are reshaping materials science. Acting as Oracle, Surrogate, Quant, and Arbiter, they now extract knowledge, predict properties, gauge risk, and steer decisions within a traceable loop. Overcoming data heterogeneity, hallucinations, and poor interpretability demands domain‐adapted models, cross‐modal data standards, and ...
Jinglan Zhang   +4 more
wiley   +1 more source

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