Results 71 to 80 of about 3,369,735 (291)

Earnings conservatism and audit committee financial expertise

, 2012
This study examines the association between earnings conservatism and four different measures of audit committee financial expertise. Statistical tests are based on 494 firm-year observations drawn from Australian publicly listed firms between January 1 ...
Van der Zahn, J-L.W., Sultana, Nigar
core   +1 more source

An Integrated Oxygen‐Supplying Device and Predictive Multiphysics Model for Extended Ambient Transport of Insulin‐Producing Cells

Advanced Functional Materials, EarlyView.
Cell therapies typically rely on cold‐chain logistics and cryopreservation, limiting access and compromising cell quality. Here, a dual‐chamber device separates an oxygen‐supplying chamber from a hyaluronic acid cargo chamber, sustaining oxygen delivery for over 70 h and enabling ambient‐temperature shipment.
Daniel A. Domingo‐Lopez, Ruth Tarpey, Benjamin Brennan, Bryan D. Boyle, Amir M. Alsharabasy, Abhik Mallick, Gabriella Bellavia, Abhay Pandit, Garry P. Duffy, Ruth E. Levey   +9 more
wiley   +1 more source

Auditor independence, audit committee quality and internal control weaknesses [PDF]

In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
core  

Reversible Calcium Alloying on Bulk and Indium (Sub)‐Micro Negative Electrodes for Calcium‐Based Batteries

Advanced Functional Materials, EarlyView.
Description: Indium metal serves as a reversible calcium‐alloying negative electrode. By transitioning from planar electrodes to powders and (sub‐)micron indium particles, the specific surface area is increased, improving the areal capacity density and cycling stability for calcium‐based batteries.
Wouter Monnens, Robert Markowski, Zhenyu Zhou, Claude Poleunis, Livia Grgurić, Jan Bitenc, Pingping Tan, Han‐Hung Hsu, Alexandru Vlad, Koen Binnemans, Jan Fransaer   +10 more
wiley   +1 more source

Librarians and the Nature of Expertise [PDF]

, 2004
There is a large body of expertise research which has examined the differences between novices and experts. More recently however, researchers such as Bereiter and Scardamalia have been specifically looking at the differences between experience and ...
Perrone, Vye
core   +1 more source

Clustomesogen Showing Sub‐Zero Liquid Crystal Properties: Supramolecular Assembly Between Cs2[Mo6Ii8(OCOC2F5)6] and Hexaethylenoxide Containing Mesogenic Dimers

Advanced Materials, EarlyView.
Associating a red‐NIR phosphorescent octahedral hexanuclear molybdenum cluster compound with hexaethyleneoxide chains bearing mesogenic units on both ends leads to an emissive hybrid liquid crystal showing mesomorphism on a very unusual temperature range down to −25°C.
Killiann Heinz, Jeanne Rebours, Zoulikha Zerrouqi, Noée Dumait, Maria Amela‐Cortes, Nikolai Scheuring, Sara Simonovska, Sebastian Marino, Max Ebert, Stéphane Cordier, Sabine Laschat, Yann Molard   +11 more
wiley   +1 more source

Organic Materials of Tomorrow: Horizons of Artificial Intelligence

Advanced Materials, EarlyView.
This review examines machine learning techniques accelerating the discovery of organic semiconductors by linking molecular structure to properties. Key methods include graph neural networks, generative models, and active learning. Applications to organic photovoltaics demonstrate practical impact.
Harold Mena, J. Terence Blaskovits, Kun‐Han Lin, Denis Andrienko   +3 more
wiley   +1 more source

The Impact of Audit Committee’s Financial Expertise and Status on Accrual Earnings Management

Jurnal Akuntansi dan Keuangan, 2019
This research aims to study the impact of the audit committee’s financial expertise and status on accrual earnings management. This study focuses on the status of audit committee relatives to the board of director.
Rindi Fitria Dewi, Aria Farah Mita
doaj   +1 more source

Laser‐Assisted Phase Engineering of 2D MoS2 for Efficient Solution‐Processed Electronics

Advanced Materials, EarlyView.
Here, local laser‐assisted phase transition from solution‐processed phase‐pure 1T′ to 2H MoS2 is shown to critically depend on the irradiation atmosphere. While processing in air leads to damaged insulating regions, inert conditions yield semiconducting 2H domains, enabling direct field‐effect transistor patterning with optimized lateral 1T′‐2H MoS2 ...
Anna Zhuravlova, Minjuan Li, Osamah Alharbi, Yeonsu Jeong, Bin Han, Lei Gao, Mischa Bonn, Mario Lanza, Sheng Yang, Antonio Gaetano Ricciardulli, Paolo Samorì   +10 more
wiley   +1 more source

ENVIRONMENTAL INFORMATION DISCLOSURE PRACTICES IN NIGERIA: DOES AUDIT COMMITTEE ATTRIBUTES MATTER?

Malete Journal of Accounting and Finance
Globally, institutional investors, regulators and advocacy groups are putting increasing pressure on business organizations to incorporate environmental considerations into financial reporting. Yet, conventional disclosure practices remain inadequate in
Adekunle Emmanuel ADEGBOYEGUN
doaj   +1 more source