Results 81 to 90 of about 2,590,880 (251)

Re-Imagining the Workplace as a Hub for Financial Wellness [PDF]

open access: yes, 2018
Financial concerns are Americans' number one source of stress. For employees, financial worries affect their focus and productivity on the job, leading to profitability losses for companies.
Neighborhood Trust Financial Partners
core   +2 more sources

From Accounting Compliance to Sustainable Value Creation: An Analysis of the Double Materiality Algorithm [PDF]

open access: yesOvidius University Annals: Economic Sciences Series
This paper investigates the financial reporting transition in Moldova from accounting compliance toward sustainable value creation. The objective is to test the double materiality algorithm, evaluating how non-financial disclosures (impact materiality)
Irina Iavorschi, Liliana Lazari
doaj  

Is audit materiality informative? Evidence from China

open access: yesChina Journal of Accounting Research
To improve the usefulness of audit opinions, on 23 March 2021, the China Securities Regulatory Commission mandated that auditors disclose overall quantitative materiality of consolidated financial statements in special explanations of modified audit ...
Lei Zhu, Qianwen Zheng, Yubin Li
doaj   +1 more source

PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK [PDF]

open access: yesAnnals of the University of Petrosani: Economics, 2010
The purpose of this article is to present the issues of materiality andaudit risk within the activity of financial audit. The concepts of materiality and audit risk aredescribed from a theoretical perspective, providing approaches found within the ...
ANA MARIA JOLDOŞ   +2 more
doaj  

The C‐terminal domain of yeast Arginyltransferase1 is essential for its catalytic activity

open access: yesFEBS Open Bio, EarlyView.
Arginyltransferase 1 (Ate1), a eukaryotic enzyme, catalyses arginylation, transferring arginine from tRNA‐Arg to the amino terminus of the target protein. Overexpression of Ate1 in yeast is lethal and is dependent on arginylation. This study elucidates how mutations in the cofactor‐binding and active site of Ate1 and truncation of its structural ...
Vikas Kumar Yadav   +4 more
wiley   +1 more source

Determinants of undergraduate bioscience engagement: Validating attendance barriers and classroom spatial behaviour across institutions

open access: yesFEBS Open Bio, EarlyView.
Student engagement extends beyond simple attendance. Across 891 bioscience students from three universities, attendance behaviour was associated mainly with structural influences, whereas classroom spatial behaviour reflected affective and sensory factors.
Nigel Page   +4 more
wiley   +1 more source

DIFFERENT APPROACHES TO THE MATERIALITY ANALYSIS OF CORPORATE SUSTAINABILITY REPORTING [PDF]

open access: yes
openThis thesis explores the complex field of corporate sustainability reporting, offering a thorough examination and evaluation of five prominent frameworks: GRI, IIRC, IFRS, SASB, and ESRS.
AGHAEI, NILOOFAR
core  

Self‐Regulated Learning Meets AI: Reinterpreting Self‐Regulation, Co‐Regulation, and Socially Shared Regulation in Human–AI Interaction

open access: yesNew Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley   +1 more source

Youth, Financial Literacy, and Learning: The Role of In-School Financial Education in Building Financial Literacy

open access: yes, 2012
This brief summarizes the role of in-school financial education in building financial literacy for the ...
Center for Financial Security
core  

The Transition to an Impact-Based Approach in Sustainability and Financial Reporting

open access: yesEkonomi, Politika & Finans Araştırmaları Dergisi
This paper analyzes the paradigm shift in sustainability and financial accounting on a sample of the first 100 companies reporting under the European Union’s Corporate Sustainability Reporting Directive (CSRD). Drawing on the shift from financial-focused
Ayşenur Tarakcıoğlu Altınay   +1 more
doaj   +1 more source

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