Results 61 to 70 of about 2,524,210 (374)

The Data Audit Framework: a toolkit to identify research assets and improve data management in research led institutions [PDF]

, 2008
Although vast quantities of data are being created within higher education, few institutions have formal strategies in place for curating these research outputs in the longterm. Moreover there appears to be a lack of awareness as to exactly what data are
Jones, Sarah, Ross, Seamus, Ruusalepp, Raivo   +2 more
core   +1 more source

Interactions of Interaural Time and Level Differences in Spatial Hearing with Cochlear Implants

Advanced Science, EarlyView.
Differences in timing (ΔT) are weighted heavily compared to differences in loudness (ΔL) in binaural hearing with cochlear implants. Abstract Normally hearing humans can localize sound sources quite accurately, with minimum audible angles as small as 1°. To achieve this, these auditory pathways combine information from multiple acoustic cues, including
Sarah Buchholz, Susan Arndt, Jan W. H. Schnupp, Nicole Rosskothen‐Kuhl   +3 more
wiley   +1 more source

Commercialization of accounting profession: the case of non-audit services [PDF]

, 2010
Over the last decade, the accounting profession has witnessed the commercialisation of audit firms through offering of non-audit services (i.e. business consultancy services) to their audit client.
Karbhari, Yusuf, Muhamad Sori, Zulkarnain, Ramadilli Mohd, Shamsher Mohamad   +2 more
core  

Crossing the Blood–Brain Barrier with Molecularly Imprinted Polymeric Nanocarriers: An Emerging Frontier in Brain Disease Therapy

Advanced Science, EarlyView.
Molecularly imprinted polymeric nanocarriers (nanoMIPs) offer robust, antibody‐mimetic platforms to overcome the blood‐brain barrier. The article surveys nanoMIP design and ligand‐directed surface engineering that harness receptor‐mediated transcytosis, and highlights therapeutic and diagnostic applications in neurodegeneration, brain tumors and ...
Ranjit De, Shuliang Shi, Kyong‐Tai Kim
wiley   +1 more source

The Impact of Audit Quality and Corporate Governance on Financial Segment Disclosure in Egypt

International Journal of Financial Studies
This paper examines the impact of audit quality and internal corporate governance mechanisms on segment disclosure. It uses manual content analysis to measure the levels of disclosure for a sample of Egyptian-listed companies from 2015 to 2023.
Engy Elsayed Abdelhak, Khaled Hussainey
doaj   +1 more source

Impact of the joint provision of audit and non-audit services on the quality of external assurance of sustainability disclosures [PDF]

Revista Contabilidade & Finanças
External assurance of sustainability disclosures plays a fundamental role in verifying the reliability and integrity of corporate information and is provided by independent professionals.
Gabriela Borges Silveira, Hans Michael van Bellen   +1 more
doaj   +1 more source

Compensatory Interplay Between Clarin‐1 and Clarin‐2 Deafness‐Associated Proteins Governs Phenotypic Variability in Hearing

Advanced Science, EarlyView.
Functional compensation between clarin‐1 and clarin‐2 in cochlear hair cells. Hearing loss associated with CLRN1 mutations shows striking phenotypic variability; however, the underlying mechanisms remain poorly understood. This study reveals that clarin‐1 and clarin‐2 function cooperatively in cochlear hair cells to sustain mechanoelectrical ...
Maureen Wentling, Aïda Yakhlef Sanchez, Nicolas Thelen, Müge Senarisoy, Maria Hogg, Steven Condamine, Andrea Lelli, Emilia Wysocka, Pranav Patni, Sandrine Vitry, Kerem Yasin Yildizhan, Sébastien Le Gal, Sylvie Nouaille, Michael R. Bowl, Marc Thiry, Didier Dulon, Sedigheh Delmaghani, Aziz El‐Amraoui   +17 more
wiley   +1 more source

Optimal Regulation of Auditing [PDF]

We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation is costly. The optimal audit standard falls short of the first-best audit quality, and is increasing in the riskiness of firms and in ...
Giovanni Immordino, Marco Pagano
core   +3 more sources

Do audit attributes impact earnings quality? Evidence from India [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India, considered an emerging market.
Deepak Verma, Varun Dawar, Pankaj Chaudhary   +2 more
doaj   +1 more source

Enhanced Photocatalytic Wastewater Purification and Bacterial Elimination via Copper Ion Irradiation‐Induced Modification of BiOCl

Advanced Science, EarlyView.
This study presents a copper ion irradiation method to achieve the modification function of BiOCl. By using high‐energy ion beams to introduce impurity ions inside the material, the intrinsic electric field of BiOCl is optimized, promoting the separation of photogenerated carriers and enhancing the photocatalytic activity.
Sihan Ma, Dewang Cui, Jianglong Kong, Wentao Li, Zheng Han, Yipeng Li, Shidong Zhang, Xinglin Yu, Deng Long, Xue Bai, Lin Wang, Guang Ran, Zhijun Zhao   +12 more
wiley   +1 more source