Results 11 to 20 of about 792 (128)

Re-evaluation of sucralose (E 955) as a food additive and evaluation of a new application on extension of use of sucralose (E 955) in fine bakery wares. [PDF]

EFSA J
Abstract The present opinion deals with the re‐evaluation of sucralose (E 955) as food additive and with the safety of a proposed extension of use in food category (FC) 7.2 ‘Fine bakery wares’. Based on the available data, no safety concerns arose for genotoxicity of sucralose (E 955) and its impurities and degradation products.
EFSA Panel on Food Additives and Flavourings (FAF), Castle L, Andreassen M, Aquilina G, Bastos ML, Boon P, Fallico B, FitzGerald R, Fernandez MJF, Grasl-Kraupp B, Gundert-Remy U, Gürtler R, Houdeau E, Kurek M, Louro H, Morales P, Passamonti S, Batke M, Dourus A, Chipman J, Crebelli R, Fürst P, Halldorsson T, Mirat M, Mortensen A, Wright M, Lindtner O, Barmaz S, Civitella C, Horvath Z, Levorato S, Mazzoli E, Rasinger JD, Rincon AM, Smeraldi C, Tard A, Lodi F.   +36 more
europepmc   +2 more sources

Optimal 1TEL-target protein linker character is target protein-dependent. [PDF]

Acta Crystallogr D Struct Biol
In this study, we examine the effect of short to medium‐length flexible, semi‐flexible and rigid linkers on the crystallization of a DARPin or the TNK1 UBA domain fused to the 1TEL protein crystallization chaperone, demonstrating that while rigid linkers can impair crystallization and reduce diffraction quality, the ideal linker character remains ...
Pedroza Romo MJ, Keliiliki A, Averett JC, Gonzalez JF, Noakes E, Wilson EW, Smith C, Averett B, Hansen D, Nickles R, Bradford M, Soleimani S, Smith T, Nawarathnage S, Samarwickrama P, Kelsch A, Bunn D, Stewart C, Abiodun W, Tsubaki E, Brown S, Doukov TI, Moody JD.   +22 more
europepmc   +2 more sources

Matters may matter: The disclosure of key audit matters in the Middle East

Cogent Economics & Finance, 2022
The main objective of this research is to investigate the extent of the disclosure of key audit matters (KAMs) and the factors that affect the level of KAMs’ disclosure in the audit reports of the Middle East (ME) region.
Osama A. Mah’d, Ghassan H. Mardini
doaj   +1 more source

Value Relevance of Board Attributes: The Mediating Role of Key Audit Matter

International Journal of Financial Studies, 2023
The presence of board members with good governance attributes is value-relevant since it influences investors’ investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key audit matters (
Romlah Jaffar, Nor Asyiqin Abu, Mohamat Sabri Hassan, Mohd Mohid Rahmat   +3 more
doaj   +1 more source

An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020

South African Journal of Business Management, 2023
Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)–listed entities’ audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM ...
Dusan Ecim, Warren Maroun, Alan Duboisee de Ricquebourg   +2 more
doaj   +1 more source

Key Audit Matters and their Impact on the Financial Statements of Listed Entities [PDF]

Audit Financiar
This research examines how the implementation of International Auditing Standard 701 - Communicating Key Audit Matters in the Independent Auditor’s Report (ISA 701), introduced by the International Auditing and Assurance Standards Board (IAASB) in 2015 ...
Daniel BOTEZ, Oana-Ancuta STANGACIU, Anatol MELEGA, Mihaela ENACHI   +3 more
doaj   +1 more source

تحليل أثر تبني مراقب الحسابات معياري المراجعة الدوليين 700 المعدل،701 على تكاليف المراجعة في ضوء العناية المهنية الواجبة كمتغير معدل (دليل ميداني من بيئة المراجعة المصرية) [PDF]

المجلة العلمية للدراسات والبحوث المالية والتجارية
        استهدف البحث تحليل أثر تبني مراقب الحسابات معياري المراجعة الدوليين ISA,700 Revised, 701 على تكاليف المراجعة وذلك في ضوء العناية المهنية الواجبة كمتغير معدل للعلاقة بين المتغيرين المستقلين والتابع، والتوصل إلى دليل ميداني ببيئة المراجعة المصرية ...
حسن شلقامي محمود حمد محمود
doaj   +1 more source

Key Audit Matters reporting for Polish listed companies [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: The main purpose of the article is to identify and characterize the key audit matters (KAMs) indicated during an audit of the financial statements of the largest companies in the Polish market.
Małgorzata Kutera, Marcin Jędrzejczyk
doaj   +1 more source

Testing the validity and feasibility of using a mobile phone-based method to assess the strength of implementation of family planning programs in Malawi

BMC Health Services Research, 2020
Background To effectively deliver on proposed objectives, it is vital that practitioners, policymakers, and other stakeholders are able to clearly understand how strongly their large-scale program is being implemented.
Anooj Pattnaik, Diwakar Mohan, Sam Chipokosa, Sautso Wachepa, Hans Katengeza, Amos Misomali, Melissa A. Marx   +6 more
doaj   +1 more source

جودة تقرير مراقب الحسابات في البيئة المحلية في ظل متطلبات معيار ISA 701

Journal of Economics and Administrative Sciences, 2020
يهدف البحث إلى بيان جودة تقرير مراقب الحسابات من خلال تحليل عدد من النماذج المتمثلة بتقرير مراقب الحسابات بالاستناد إلى أدلة التدقيق العراقية  وتقرير مراقب الحسابات في ظل تطبيق معايير التدقيق الدولية الخاصة بالتقرير وتقرير مراقب الحسابات في ظل تطبيق معيار التدقيق الدولي701 ، فضلاً عن بيان اثر تطبيق معيار التدقيق الدولي 701 في تعزيز جودة تقرير مدقق ...
Haya Ayad Ali, Lubna Zaid Ibrahim
openaire   +1 more source