Results 81 to 90 of about 2,590,880 (251)
Re-Imagining the Workplace as a Hub for Financial Wellness [PDF]
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]
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
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]
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
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
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]
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
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
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
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

