Results 71 to 80 of about 538,739 (303)

Microstructure‐Resolved Modeling to Predicting and Regulating Lithium Plating‐Stripping Dynamics on Graphite Electrodes

open access: yesAdvanced Science, EarlyView.
ABSTRACT The lithium plating reaction in graphite electrodes acts as a root cause for the accelerated degradation and the internal short circuits in lithium‐ion batteries. Here, an electrochemical model based on multi‐scale microstructural images was established to identify lithium plating‐stripping processes, thereby supporting the predictive outcomes
Heng Huang   +9 more
wiley   +1 more source

REMARKS ON THE IMPORTANCE AND NECESSITY FOR PUBLIC ENTITIES TO ASSOCIATE IN ORDER TO PERFORM EFFICIENT ACTIVITIES OF INTERNAL AUDIT [PDF]

open access: yes
In Romania, due to territorial extend of the audited entities, we deal with a great number of isolated departments for internal audit, consisting of 1 to 2 auditors.
Ghita Emil
core  

Reliance of external auditors on internal audit work : a corporate governance perspective

open access: yes, 2011
The literature suggests an increasing need for interactions among board of directors, management, internal audit and external audit as the four components of corporate governance and presents internal audit as a resource for the other components ...
Admassu, Mengistu Amare   +1 more
core   +1 more source

Biolipid Film‐Fused Electrochemiluminescence for Multipurpose In Situ Bioassays

open access: yesAdvanced Science, EarlyView.
An ECL‐emissive, membrane‐interactive scaffold was fabricated, and facilely fused with natural and non‐native phospholipids into multifactorial mimicries of cytomembranes and vesicles for in vitro representative membrane‐process probing. Such a biointerface‐based, state‐sensitive ECL paradigm not only pinpointed proximal phenomena, including channeling
Jialiang Chen   +9 more
wiley   +1 more source

Determinan Efektivitas Audit Internal di Inspektorat Provinsi Jawa Timur

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2018
This effectiveness of internal audit conducted by the Local Government Inspectorate of East Java Province. The purpose of the research conducted is to obtain empirical evidence on the factors that affect the effectiveness of internal audits conducted by ...
Sutaryo Sutaryo
doaj   +1 more source

INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES [PDF]

open access: yes
This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean.
Daniela Petrascu
core  

Ethical Precision in Nanoscale Brain Interfacing

open access: yesAdvanced Science, EarlyView.
As brain interfaces approach the nanoscale, precision no longer only measures—it knows, predicts, and potentially reshapes the mind. This work argues that traditional ethics fails under such conditions and proposes a shift toward continuous, operation‐based governance using the recovery–discovery framework to track, constrain, and responsibly steer ...
Guilherme Wood
wiley   +1 more source

High‐Throughput Screening and Interpretable Machine Learning for Rational Design of Bimetallic Catalysts for Methane Activation

open access: yesAdvanced Science, EarlyView.
ABSTRACT Methane's efficient catalytic removal is vital for sustainable development. Bimetallic catalysts, though promising for methane activation, pose a design challenge due to their complex compositional space. This work introduces an integrated framework that combines high‐throughput density functional theory (DFT) and interpretable machine ...
Mingzhang Pan   +8 more
wiley   +1 more source

Internal Audits at Local Governments. Audit Experiences of the State Audit Office of Hungary [PDF]

open access: yes
Internal audit applied by local government does not fulfil its functions and in reality does not contribute to the proper, regulated, economical, efficient and effective management of local governments. In the majority of local governments internal audit
Tamás Sepsey
core  

Expanding the education role to narrow the audit expectation gap: exploring the expectation gap’s existence among accounting students [PDF]

open access: yes, 2018
Society perceives and expects more from auditor’s than what auditors can actually achieve. Society has been found to misperceive the role of an auditor, in particular, in regards to fraud, internal controls and going concern issues.
Saadeh, Ahmed, Weal, Melanie
core  

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