Results 151 to 160 of about 2,661,420 (354)

REDESIGNING THE ASSIGNMENT OF INTERNAL AUDITORS BASED ON AUDITOR UTILITY

open access: yesBusiness & Management Studies: An International Journal, 2016
This study presents a novel model for assignment of internal auditors to branches of businesses. Previous studies have concerned with minimizing the cost but in this model, aim is maximizing auditor’s utility. For this purpose an integer programming model introduced. The objective is maximizing the auditors’ total utility.
openaire   +2 more sources

Association Between Symptomatic Knee Osteoarthritis and Target Glycemic Control in Individuals with Type 2 Diabetes

open access: yesArthritis Care &Research, Accepted Article.
Objective Knee osteoarthritis (OA) commonly affects individuals with Type 2 diabetes (T2DM) and is associated with increased risk of diabetes‐related complications. To better understand potential mechanisms, we examined the association between symptomatic knee OA and glycemic control in individuals with T2DM.
Lauren K. King   +10 more
wiley   +1 more source

Auditor independence, audit committee quality and internal control weaknesses [PDF]

open access: yes
In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
core  

An Adaptive Human Pilot Model With Reaction Time Delay for Enhanced Adaptive Control in Piloted Systems

open access: yesInternational Journal of Adaptive Control and Signal Processing, EarlyView.
This work introduces an adaptive human pilot model that captures pilot time‐delay effects in adaptive control systems. The model enables the prediction of pilot–controller interactions, facilitating safer integration and improved design of adaptive controllers for piloted applications.
Abdullah Habboush, Yildiray Yildiz
wiley   +1 more source

One way forward: non-traditional accounting disclosures in the 21st century [PDF]

open access: yes, 2000
Recent empirical studies (Deegan and Rankin, 1999; Deegan et al., 2000) have indicated that although many corporations have begun to respond to perceived demand for environmental disclosures in published accounts, their perspective of organisational ...
Mathews, M. R., Reynolds, M. A.
core  

Characterization of Defect Distribution in an Additively Manufactured AlSi10Mg as a Function of Processing Parameters and Correlations with Extreme Value Statistics

open access: yesAdvanced Engineering Materials, EarlyView.
Predicting extreme defects in additive manufacturing remains a key challenge limiting its structural reliability. This study proposes a statistical framework that integrates Extreme Value Theory with advanced process indicators to explore defect–process relationships and improve the estimation of critical defect sizes. The approach provides a basis for
Muhammad Muteeb Butt   +8 more
wiley   +1 more source

Practical Training and the Audit Expectations Gap:The Case of Accounting Undergraduates of Universiti Utara Malaysia [PDF]

open access: yes, 2012
The accounting profession has long faced the issue of an audit expectations gap; being the gap between the quality of the profession’s performance, its objectives and results, and that which the society expects.
Ali, A.Md   +4 more
core  

Composite Electrospun Fibers Containing Optimized B‐ and Cu‐Doped Bioactive Glass Sol‐Gel Particles for Potential Soft Tissue Engineering Applications

open access: yesAdvanced Engineering Materials, EarlyView.
This article describes the preparation and characterization of poly(ε‐caprolactone) electrospun composite fibers incorporating sol‐gel‐derived bioactive glass particles doped with B and Cu. Scanning electron microscopy, energy‐dispersive X‐ray spectroscopy, Fourier‐transform infrared spectroscopy, contact angle, acellular bioactivity, mechanical and ...
Elisa Piatti   +5 more
wiley   +1 more source

Enabling Digital Continuity in Virtual Manufacturing for Eco‐Efficiency Assessment of Lightweight Structures by Means of a Domain‐Specific Structural Mechanics Language: Requirements, Idea and Proof of Concept

open access: yesAdvanced Engineering Materials, EarlyView.
This article presents a solver‐agnostic domain‐specific language (DSL) for computational structural mechanics that strengthens interoperability in virtual product development. Using a hierarchical data model, the DSL enables seamless exchange between diverse simulation tools and numerical methods.
Martin Rädel   +3 more
wiley   +1 more source

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