Results 41 to 50 of about 160,511 (165)
ABSTRACT Aims This study aimed to explore the experiences of Muslim mental health service users and providers in Ontario, Canada. With a focus on understanding mental health service barriers and facilitators, the research also sought to identify service user and provider recommendations and highlight the capacity for addressing gaps within service ...
Syed Faruk +2 more
wiley +1 more source
Abstract The internal structures of asteroids are estimated iteratively via a classic gravity‐field‐inversed method on the ground computer in the post‐mission phase due to a large amount of gravity data. This paper develops a flight‐information‐perceived approach that has a superb capacity for constructing the interiors of a differentiated celestial ...
Y. Liang +3 more
wiley +1 more source
Valuation Specialist, Earnings Persistent and Level 3 Fair Value Measurements
ABSTRACT We investigate the significance of valuation specialists within audit teams in shaping the association between earnings persistence and banks' exposure to Level 3 fair value measurements (FVMs). Using a sample of international banks, we find that a bank's exposure to Level 3 FVMs improves earnings persistence only when auditors engage ...
Chen Bu, Yuyu Zhang, Daifei Yao
wiley +1 more source
Tilintarkastusraportointivaatimusuudistus, ISA 701-standardin, yhteys tilintarkastuksen palkkioihin ; KAM määrän ja tyyppien yhteys tilintarkastuspalkkioihin [PDF]
Tässä tutkielmassa tarkasteltiin ISA 701-standardin voimaantulon ja tilintarkastuksen kokonaispalkkioiden välistä yhteyttä sekä sitä lisäselittävätkö ISA 701-standardin mukaisen KAM-raportoinnin määrä ja tyyppi tilintarkastuksen kokonaispalkkioita ...
Kontio, Kiia
core
Object-oriented SFC and ISA-S88.01 recipes [Elektronisk resurs]
The paper presents how object-oriented sequential function charts can be used to implement a batch control recipe management system. Grafchart, a toolbox based on Grafcet, object-oriented programming ideas and High-level Petri nets, is presented.
Johnsson, Charlotta, +2 more
core +1 more source
Factors Affecting Key Audit Matters Disclosure: Evidence from the Republic of Serbia
Research Question: Which factors influence the level of disclosure of Key Audit Matters (KAMs) in the auditors’ reports of companies listed on the Belgrade Stock Exchange (BSE) in the period 2021–2023?
Jovana Stojanović +2 more
doaj +1 more source
ISA 701 -tilintarkastusstandardin soveltaminen suomalaisten pörssiyhtiöiden tilintarkastuskertomuksissa [PDF]
Suomalaisten pörssiyhtiöiden tilintarkastuksissa alettiin 15.12.2016 jälkeen alkaneiden tilikausien osalta soveltamaan uutta ISA 701 -tilintarkastusstandardia.
Jalonen, Henri
core
The Public Sector Communication on Covid-19 in the Hybrid Media Ecosystem: A National Survey on the Italian Citizens ...
Gea Ducci, Camilla Folena
core +1 more source
ISA-tools/ISAcreator: ISAcreator 1.7.10
<p>Includes various fixes for Windows issues #245, #318, #319.</p> <ul> <li><code>ISAcreator-1.7.10-all.zip</code> (<strong>recommended for all users</strong>) - ZIP file containing standalone executable ...
Eamonn Maguire +7 more
core +1 more source

