Results 41 to 50 of about 67,200 (213)
The influence of corporate governance and voluntary ethics disclosure on fraudulent financial reporting during the COVID-19 pandemic [PDF]
Banks and Bank SystemsEffective governance is crucial in enhancing public and investor trust by ensuring that the financial statements issued by banks are accurate. This is achieved through the implementation of active anti-fraud measures in relation to voluntary ethical ...
Helmi Yazid +3 more
doaj +1 more source
Karl Popper and the Mechanisms of Hydrogen Embrittlement
Advanced Engineering Materials, EarlyView.Representation of the beginning of loss of ductility rather than embrittlement. Small concentrations of hydrogen in a diffusible form within iron are well‐established to harm the mechanical integrity of steels. There are theories that attempt to explain the pernicious role of hydrogen.
H. K. D. H. Bhadeshia
wiley +1 more source
Advanced Engineering Materials, EarlyView.Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch +3 more
wiley +1 more source
İşletme Bilimi DergisiÇalışmanın amacı, finansal tabloları bağımsız denetimden geçen özel hastanelerin finansal durumu ve performansının finansal açıdan analiz edilmesidir. Çalışmada nitel yöntem kullanılmıştır.
Enver Bozdemir
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A Lightweight Procedural Layer for Hybrid Experimental–Computational Workflows in Materials Science
Advanced Engineering Materials, EarlyView.We unveil a prototype hybrid‐workflow framework that fuses automatedcomputation with hands‐on experiments. Built atop pyiron, a lightweight, parameterized layer translates procedure descriptions into executable manual steps, syncing instrument settings, human interventions, and data capture in real‐time today.
Steffen Brinckmann +8 more
wiley +1 more source
The expectation gap in auditing [PDF]
Accounting, 2016 There is a concern that auditors and the public may have different beliefs about the auditors’ responsibilities and the messages delivered by audit reports.
Saeid Jabbarzadeh Kangarluie +1 more
doaj +1 more source
PASTA‐ELN: Simplifying Research Data Management for Experimental Materials Science
Advanced Engineering Materials, EarlyView.Research data management faces ongoing hurdles as many ELNs remain complex and restrictive. PASTA‐ELN offers an open‐source, cross‐platform solution that prioritizes simplicity, offline access, and user control. Its in tuitive folder structure, modular Python add‐ons, and open formats enable seamless documentation, FAIR data practices, and easy ...
S. Brinckmann, G. Winkens, R. Schwaiger
wiley +1 more source
Anadolu Üniversitesi Hukuk Fakültesi DergisiAnonim şirketlerin denetimine ilişkin mülga 6762 sayılı TTK m. 347 ve devamında şirketin zorunlu bir organı olarak denetçiler düzenlenmişti. 6102 sayılı TTK ile iç denetim sisteminden vazgeçilerek, bağımsız denetim esası kabul edildi.
Sevgi Bozkurt Yaşar
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Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 2018 Tüm dünyada olduğu gibi ülkemizde de muhasebe ve denetim mesleğinin önemi gün geçtikçe artmaktadır. Dolayısıyla denetim faaliyetini gerçekleştiren denetçilerin mesleğin gerektirdiği önem ve özen doğrultusunda meslek etiği kurallarına uygun hareket ...
Özlem Gümrah, Baki Yılmaz
doaj +1 more source