Results 71 to 80 of about 24,206,908 (290)
Forward‐Biased Perovskite Photodiodes for In‐Sensor Optical Change Sensing
Advanced Functional Materials, EarlyView.A forward‐biased perovskite photodiode is introduced as an in‐sensor analog preprocessing unit that uses current balancing between photocurrent and injection current to generate optical changes relative to programmable optical reference levels. The device directly converts reference‐relative optical changes into bipolar current signals, enabling sensor‐
Eungseon Yeon +14 more
wiley +1 more source
Auditor independence, audit committee quality and internal control weaknesses [PDF]
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
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Advanced Functional Materials, EarlyView.Eu‐doped {ZnCdO/ZnO} structures grown on Si are developed, showcasing dual‐functionality controlled by europium doping. While high europium concentration transforms the device into an ultrafast, self‐powered photodetector, low‐doped structures can be used as an optoelectronic synapse.
Igor Perlikowski +3 more
wiley +1 more source
Reporting of Internal Control Deficiencies, Restatements, and Management Forecasts [PDF]
We examine the relationship between accuracy in management forecasts and the effectiveness of internal controls by using the unique setting in Japan, where disclosing management forecasts is effectively mandated. Feng et al.
Tomomi Takada, Katsuhiko Muramiya
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Full‐Field Damage Monitoring in Architected Lattices Using In situ Electrical Impedance Tomography
Advanced Functional Materials, EarlyView.In situ electrical impedance tomography (EIT) turns 3D‐printed, CNT‐infused architected lattices into full‐field damage‐imaging systems. Tunable Voronoi‐based geometries act as active sensing architectures, enabling conductivity maps to detect early‐stage damage and localise sequential ligament fracture before catastrophic failure.
Akash Deep +4 more
wiley +1 more source
INTERNAL CONTROL ACTIVITIES: CAUSE AND EFFECT OF A GOOD GOVERNANCE OF ACCOUNTING REPORTINGS AND FISCAL DECLARATIONS [PDF]
As a subsystem of the management system, the internal control could beviewed as the primordial condition for the efficient and effective accomplishment of thegeneral and specific objectives of any organization.
Mihaela Prozan +2 more
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Data‐Driven Materials Science for Energy‐Sustainable Applications
Advanced Materials, EarlyView.Data‐driven approaches powered by artificial intelligence are transforming materials discovery for energy sustainability. This review examines how auto‐generated high‐quality materials databases and domain‐specific language models accelerate research in photovoltaics, thermoelectrics, batteries and magnetic materials. Applications involve extraction of
Jacqueline M. Cole
wiley +1 more source
INTERNAL CONTROL MECHANISMS IN THE CONTEXT OF THE CHALENGE FINANCIAL CRISIS [PDF]
Prevention and earlier detection of fraudulent financial reporting must start with the entity that prepares financial reports. Thus the first focus of the Sarbannes-Oxley Actâ€(tm)s recommendations is the public company.
Vuta Mihai +3 more
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Firm and Country Determinants of the Quality of Financial Information [PDF]
, 2013 This thesis is made of three chapters which contribute to the international accounting literature. The first chapter investigates the effect of the legal enforcement on the use of income increasing earnings management (EAR) and downward expectation ...
Bonetti, Pietro
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Smart Electrospun Nanofibers for Controlled Oil‐Water Separation
Advanced Materials Interfaces, EarlyView.Stimuli‐responsive electrospun nanofibers are reviewed as advanced platforms for controlled oil/water separation. The effects of surface wettability, porous structure, and external stimuli, including pH, temperature, gas, and light, on separation performance are discussed.
Aynaz Sedaghatnia +6 more
wiley +1 more source