Results 61 to 70 of about 86,029 (227)

Luminescent solar concentrators. 2: Experimental and theoretical analysis of their possible efficiencies [PDF]

open access: yes, 1981
Experimental techniques are developed to determine the applicability of a particular luminescing center for use in a luminescent solar concentrator (LSC). The relevant steady-state characteristics of eighteen common organic laser dyes are given.
Batchelder, J. S.   +2 more
core   +1 more source

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

open access: yesJournal of Corporate Accounting &Finance, Volume 37, Issue 2, Page 24-58, April 2026.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min   +2 more
wiley   +1 more source

Cosomys, a New Genus of Vole from the Pliocene of California [PDF]

open access: yes, 1932
Rodents are of rather common occurrence in the later Tertiary of North America, yet voles have been completely absent from the record with the exception of a single tooth of Neofiber found in the upper Pliocene San Pedro Valley beds of Arizona ...
Wilson, Robert W.
core  

“I hold more assets that help me navigate through my world than I had previously thought”: Community cultural wealth student reflections during an engineering study abroad program

open access: yesJournal of Engineering Education, Volume 115, Issue 2, April 2026.
Abstract Background Community cultural wealth (CCW) has become more widely used as a theoretical framework in engineering education research. However, limited studies illustrate the use of CCW within the classroom, and it is unknown how engineering students would interpret or respond to the framework.
Gabriella Coloyan Fleming   +2 more
wiley   +1 more source

Amplifying the voices of engineering instructional faculty: Examining the factors influencing agency toward impact at Hispanic‐serving institutions

open access: yesJournal of Engineering Education, Volume 115, Issue 2, April 2026.
Abstract Background Studies of faculty engagement in efforts to innovate and impact how engineering students are educated and experience their education focus on majority populations, overlooking the influences of role type and institutional context. To support more faculty, stories of underexplored populations must be elevated. Purpose/Hypothesis This
Valerie Bracho Perez   +4 more
wiley   +1 more source

Aligning enterprise risk management with business strategy and information systems [PDF]

open access: yes, 2011
Business leaders recognise effective risk management as one of the main success drivers for enterprises. Even though the Enterprise Risk Management (ERM) concept has evolved significantly in the past years, in the aftermath of recent economic crises it ...
Althonayan, A, Keith, J, Misiura, A
core  

Cybersecurity Assurance for SMEs: A Conceptual Framework Integrating Organizational Culture, Fraud Risk Management and Forensic Accounting

open access: yesCanadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, Volume 43, Issue 1, March 2026.
ABSTRACT As digitalization accelerates across the global economy, small and medium enterprises (SMEs) face increasing exposure to cybersecurity threats, not due to flaws in external platforms, but because of internal organizational vulnerabilities. This paper presents a conceptual framework that integrates the resource‐based view (RBV) and dynamic ...
Ifedapo Francis Awolowo   +4 more
wiley   +1 more source

Influences of Internal Control Risk Influence When Planning an Audit: An Empirical Study of the Coso Conceptual Framework

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2007
This paper studies whether the audit profession understands and follows the internal control framework developed in the COSO Report about the assessment of control risks. That is to say, the extent to which auditors assess control risks and transmit such
Pedro Carmona Ibáñez
doaj  

The Governance and Culture in Islamic Banking Enterprise Risk Management: A Systematic Literature Review

open access: yesAktiva
Purpose: Exploring the governance and culture of enterprise risk management within Islamic banking.  Method: Employs a qualitative approach, utilising a literature review that draws on databases including Scopus, Google Scholar, and ScienceDirect with ...
Iwan Agustiawan Fuad   +3 more
doaj   +1 more source

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