Results 61 to 70 of about 420,636 (307)

PENGARUH INTERNAL PERUSAHAAN, EKSTERNAL AUDIT, DAN KOMITE AUDIT TERHADAP AUDIT DELAY DI PERUSAHAAN GO PUBLIC DI INDONESIA

El Muhasaba: Jurnal Akuntansi, 2014
Audit delay is the time difference between the date of the financial statements and independent auditor’s report. This study aims to identify and analyze whether the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm ...
Fauziah Wahyuning Tias, Ni Nyoman Alit Triani   +1 more
doaj   +1 more source

Objectivity and independence: the dual roles of external auditors and forensic accountants [PDF]

, 2013
This paper is aimed at illustrating that certain capacities exist whereby the dual role of the external auditor (in undertaking internal audit roles as well as skilled persons roles) could be exercised to the optimal and maximum benefit of an entity or ...
Di Gabriele, James, Ojo, Marianne
core   +2 more sources

Water Permeates and Plasticizes Amorphous Carbon Dots: Unraveling the Inner Accessibility of the Nanoparticles by Glass Transition Studies

Advanced Materials, EarlyView.
The water permeability of amorphous carbon dots (CDs) is demonstrated by investigating their plasticization. Novel polyamide‐based and amorphous nanoparticles are synthesized by controlling their inner packing density. Water plasticization is evidenced by the decrease of the CDs glass transition temperature with increasing the hydration degree.
Elisa Sturabotti, Valerio Di Lisio, Lucia Cardo, Alessandro Camilli, Estela Moretón Alfonsín, Daniele Cangialosi, Amaia Iturrospe Ibarra, Arantxa Arbe, Maurizio Prato   +8 more
wiley   +1 more source

Electrically Readable Lateral Flow Assay Using Organic Transistors for Diagnostic Applications

Advanced Materials, EarlyView.
Electrolyte‐gated organic field‐effect transistors (EGOFETs) are integrated with lateral flow (LF) paper fluidics to create a reusable, portable, and low‐cost point‐of‐care (PoC) diagnostic test. The devices are validated for Human Immunoglobulin G detection, achieving high sensitivity (0.1 fm), selectivity, and reproducibility with rapid results in 20–
María Jesús Ortiz‐Aguayo, Carme Martínez‐Domingo, Diego Gutiérrez, Dean Kos, Marta Mas‐Torrent   +4 more
wiley   +1 more source

Multifunctional Bio‐Based Packaging for Perishable Foods: Structural Design, Scalable Fabrication, and Versatile Applications

Advanced Materials, EarlyView.
An overview of design principles and scalable fabrication strategies for multifunctional bio‐based packaging. Radiative cooling films, modified‐atmosphere films/membranes, active antimicrobial/antioxidant platforms, intelligent optical/electrochemical labels, and superhydrophobic surfaces are co‐engineered from material chemistry to mesoscale structure
Lei Zhang, Jiaqi Zhang, Mei Cui, Wei Qi, Renliang Huang, Rongxin Su, Kai Zhang   +6 more
wiley   +1 more source

Circular 02/25 : finance : return on the use of funds by former external institutions 2001/02 [PDF]

, 2002
"This circular provides guidance to former external institutions on the preparation of an audited return to the Learning and Skills Council (LSC) showing the use of their funding allocations, under their financial memorandum with the LSC, for the ...

core  

Advanced Separators for Liquid and Quasi‐Solid Lithium Rechargeable Batteries: Design and Development

Advanced Materials, EarlyView.
This review traces the evolution of lithium‐ion battery separators from passive barriers to multifunctional components central to cell safety and performance. Polymer‐ceramic hybrids, nanofiber architectures, and bio‐derived membranes deliver ionic conductivities above 3 mS cm−1, thermal stability beyond 200 °C, and effective suppression of lithium ...
Karthik Vishweswariah, Ningaraju Gejjiganahalli Ningappa, Anil Kumar M. R., Jeremy I. G. Dawkins, Thiago M. G. Selva, Karim Zaghib   +5 more
wiley   +1 more source

THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA [PDF]

The main objective of this study is to investigate factors influencing theamount of external audit fees in Romania. Of particular interest is the examination ofthe potential effect of the client size, client complexity, and the size of the audit firmon ...
Atanasiu Pop, Oana - Raluca Iosivan
core  

Tailoring the Morphology of MoS2 using RF Magnetron Sputtering for Enhanced Photoelectrochemical Water Splitting

Advanced Materials Interfaces, EarlyView.
Tailoring the morphology of MoS2 using RF Magnetron Sputtering for Enhanced Photoelectrochemical Water Splitting. ABSTRACT 2D molybdenum disulfide (MoS2) is a promising material for optoelectronic and photoelectrochemical (PEC) applications due to its unique properties.
Somnath Ladhane, Shruti Shah, Jyoti Thombare, Mansi Ingole, Swati Rahane, Priti Vairale, Vidya Doiphode, Yogesh Hase, Shashikant P. Patole, Sandesh Jadkar   +9 more
wiley   +1 more source

High‐Fidelity Synthetic Data Replicates Clinical Prediction Performance in a Million‐Patient Diabetes Cohort

Advanced Science, EarlyView.
This study generates high‐fidelity synthetic longitudinal records for a million‐patient diabetes cohort, successfully replicating clinical predictive performance. However, deeper analysis reveals algorithmic biases and trajectory inconsistencies that escape standard quality metrics. These findings challenge current validation norms, demonstrating why a
Francisco Ortuño, Víctor M. de la Oliva Roque, Javier‐Ignacio Ramirez‐Lopez, David P. Kreil, Joaquín Dopazo, Carlos Loucera   +5 more
wiley   +1 more source