Results 131 to 140 of about 218,338 (329)

Determinan Asumsi Going Concern [PDF]

open access: yes, 2017
Going concern assumption is important issue because this audit assumption can affect users to their decision making. This study aimed to predict the influence of auditor aspects and internal aspects of the company on the going concern assumption. Aspects
Ningrum Pramudiati, Prodi Akuntansi, UPY
core  

THE EFFECT OF AUDIT QUALITY, FINANCIAL DISTRESS AND AUDIT LAG ON GOING CONCERN AUDIT OPINION

open access: yes, 2022
This study aims to examine the effect of audit quality, financial distress, and audit lag, going concern audit opinions on transportation sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020.
Dyatmiko, Ruruh, Andriyani, Ria
core  

Tunable‐Threshold UV Dosimetry With Programmable Luminescent Tags via Oxygen‐Mediated Room‐Temperature Phosphorescence

open access: yesAdvanced Materials Technologies, EarlyView.
A fully organic UV threshold dosimeter is developed by exploiting the oxygen‐sensitive room‐temperature phosphorescence of a purely organic emitter in a polymer matrix. Upon reaching a specific cumulative UV dose, photochemical oxygen depletion triggers a sharp, high‐contrast emission.
Tim Achenbach   +3 more
wiley   +1 more source

A State‐Adaptive Koopman Control Framework for Real‐Time Deformable Tool Manipulation in Robotic Environmental Swabbing

open access: yesAdvanced Robotics Research, EarlyView.
This work presents a state‐adaptive Koopman linear quadratic regulator framework for real‐time manipulation of a deformable swab tool in robotic environmental sampling. By combining Koopman linearization, tactile sensing, and centroid‐based force regulation, the system maintains stable contact forces and high coverage across flat and inclined surfaces.
Siavash Mahmoudi   +2 more
wiley   +1 more source

Miniaturized Magnetic Tip Design for Endoluminal Vine Robot Navigation

open access: yesAdvanced Robotics Research, EarlyView.
A magnetic tip mount is designed for a miniaturized 7 mm soft‐growing vine robot to enable wireless magnetic steering and onboard imaging, while preserving a 3 mm working channel. The internal–external ring magnets design balances magnetic attachment with low eversion pressure. Experiments demonstrate ±90° steering, 34 mm bending radius, and successful
Andrea Yanez Trujillo   +4 more
wiley   +1 more source

The determinants of audit reporting on going concern [PDF]

open access: yesAnali Ekonomskog fakulteta u Subotici, 2017
In this paper we investigate the determinants of audit reporting on going concern issue. The going concern principle was analyzed from the perspective of responsibilities of the various participants in the financial reporting process.
Jakšić Dejan, Mijić Kristina
doaj  

Determinants That Affect Going Concern Audit Opinion [PDF]

open access: yes
Companies listed on the Indonesia Stock Exchange (IDX) in the consumer goods industry will be the focus of this study, which aims to analyze the influence of going concern audit views on these companies using financial and non-financial factors.
Srianti, Amani   +2 more
core  

3D‐Nanoprinted Fluidically Steerable Soft Robotic Microcatheters

open access: yesAdvanced Robotics Research, EarlyView.
This work introduces a ∼3‐French (1 mm‐in‐diameter) soft robotic microcatheter fabricated by means of two‐photon direct laser writing. The 3D‐printed microcatheter enables remote, on‐demand steering via microfluidic actuation for guidewire‐free navigation of vascular networks as well as microcatheter‐mediated delivery of fluidic payloads to target ...
Bailey M. Felix   +17 more
wiley   +1 more source

ANALISIS PENGARUH KUALITAS FINANSIAL PERUSAHAAN, KUALITAS AUDITOR DAN KUALITAS PEREKONOMIAN TERHADAP OPINI AUDIT (GOING CONCERN)

open access: yesJurnal Economia, 2014
Abstrak: Analisis Pengaruh Kualitas Finansial Perusahaan, Kualitas Auditor, Dan Kualitas Perekonomian Terhadap Opini Audit (Going Concern). Penelitian ini bertujuan untuk menguji pengaruh faktor keuangan dan faktor non-keuangan terhadap pemberian opini ...
Baqarina Hadori, Bambang Sudibyo
doaj  

Does Financial Distress Moderate the Effect of Leverage and Profitability on Going Concern Audit Opinions?

open access: yesAkuntansi dan Teknologi Informasi
Purpose – To empirically test the effect of profitability and leverage on going concern audit opinion and the ability of financial distress as a moderating variable is the purpose of this study.
Heidy Paramitha Devi   +3 more
doaj   +1 more source

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