Results 121 to 130 of about 49,150 (295)

Auditing Artificial Intelligence-Driven Financial Systems: Accountability, Transparency, and Auditor Liability in Algorithm-Based Decision Making

Jurnal Inovasi Akuntansi
Purpose: This study examines how the growing use of Artificial Intelligence (AI) in financial reporting and auditing affects audit reliability, accountability, and transparency.
Dickson Mdhlalose
doaj   +1 more source

Atomized Oxidative Polymerization as a 3D Printing Platform for Binder‐Free, Bulk Conductive Polymer Architectures

Advanced Functional Materials, EarlyView.
Co‐delivery of electrosprayed EDOT and oxidant enables bulk oxidative polymerization during layer‐by‐layer fabrication, creating stable, highly conductive 3D PEDOT structures. This Atomized Oxidative Polymerization (AOP) overcomes the surface deposition‐only and matrix‐limited conductivity of conventional Vapor Phase Polymerization (VPP) and PEDOT:PSS ...
Tazdik Patwary Plateau, Hiep Pham, Jonghyun Park   +2 more
wiley   +1 more source

Accrual Financial Reporting In the Australian Public Sector: An Economic Perspective [PDF]

Australian governments have recently moved from cash accounting to accrual accounting. This paper discusses a number of issues pertaining to key accrual fiscal measures.
Marc Robinson
core  

Interlayer Expansion of Bulk MoS2 via Top‐Down Organic Pillaring Enables Tunable Li+ Intercalation and Controlled Solvent Co‐Intercalation

Advanced Functional Materials, EarlyView.
Top‐down organic pillaring expands the interlayer spacing of bulk‐sized MoS2 particles while preserving the bulk morphology. Operando X‐ray diffraction and electrochemical dilatometry show that MoS2‐bulk undergoes solvent co‐intercalation in diglyme electrolyte, causing large structural expansion, while pillared, expanded MoS2 suppresses solvent uptake
Jaehoon Choi, Pakornrum Tulaphon, Franz Jacobi, Kyeonghyeon Nam, Jameela Karol, Mete B. Durukan, Christoph Scheurer, Desirée Leistenschneider, Simon Fleischmann   +8 more
wiley   +1 more source

The Possibility of Measuring the Social Performance of Economic Enterprises and its Impact on Financial Reporting - A Case Study of the SAIDAL Group for the Period (2020-2023)

دراسات العدد الاقتصادي
This study aims to review a conceptual framework for measuring social performance. In addition to providing models of some contributions to social measurement, which has become one of the requirements of integrated financial reporting that combines ...
Mohammed Alaeddin DJENNAI
doaj   +1 more source

Review of Thermally Activated Twisted Coiled Polymer Actuators: A Materials Science Perspective

Advanced Functional Materials, EarlyView.
Thermally activated twisted and coiled polymer actuators (TCPAs) combine lightweight design, large deformation, and scalable fabrication for soft robotic and wearable applications. This review connects polymer structure, processing history, helix geometry, and thermomechanical characterization to actuator performance, highlighting current challenges in
Nadja Schenk, Lukas Benecke, Chokri Cherif, Johannes Mersch   +3 more
wiley   +1 more source

Synergistic Cu‐Fe Interactions Enhance Phase Transformation Kinetics Toward High‐Performance CuFeS2‐Based All‐Solid‐State Batteries

Advanced Functional Materials, EarlyView.
CuFeS2 is found to induce the formation of intermediate phases, highlighting a strong Cu–Fe synergistic effect during conversion reactions in lithium all‐solid‐state batteries (Li‐SSBs). The integrated reaction pathway effectively suppresses phase separation and accelerates reaction kinetics, leading to enhanced electrochemical reversibility and ...
Changjiang Bai, Katherine A. Mazzio, Florian Ruske, Goutham Srinivas, Tim Bernges, Junwei Meng, Xiangping Min, Yanan Sun, Vinita Ahuja, Román Healy Corominas, Volodymyr Baran, Götz Schuck, Michael Haumann, Jürgen Janek, Wolfgang G. Zeier, Philipp Adelhelm   +15 more
wiley   +1 more source

Structure‐Guided Dynamical Mechanics in Bioinspired Double Twisted Laminated Thin Films

Advanced Functional Materials, EarlyView.
This work explores a dynamic mechanistic study of crack propagation and puncture testing via real‐time monitoring of crack initiation, propagation, and termination through nature‐inspired single and double twisted architectures fabricated from cellulose nanocrystals.
Justin Brackenridge, Olivia Harper, Jaejun Lee, Sergio Gonzalez‐Munoz, Vladimir V. Tsukruk   +4 more
wiley   +1 more source

An evaluation of the proposed IFRS 4 Phase II measurement methodology: the impact of South African life insurers

, 2014
Includes bibliographical references.Nearly 20 years after inception, the Insurance Accounting project of the International Accounting Standard Board (IASB) is nearing completion. The recently published June 2013 International Financial Reporting Standard
Marszalek, Szymon
core  

Managerial dimension of ESG reporting: conceptual foundations of integration into the corporate accounting system

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
The article is devoted to the study of problematic issues related to the managerial aspects of ESG reporting and its integration into corporate accounting.
O.V. Oliinyk, V.M. Ivanytskyi
doaj   +1 more source