Results 31 to 40 of about 9,085 (251)

Key Audit Matters - Eine empirisch-ökonometrische Untersuchung der Berichterstattung

, 2021
In Deutschland gilt für Abschlussprüfer von Unternehmen des öffentlichen Interesses eine um sogenannte Key Audit Matters erweiterte Berichtspflicht im Bestätigungsvermerk, und zwar bei der Prüfung von Abschlüssen von Geschäftsjahren, die nach dem 16.06 ...
Ljubicic, Marko, Wader, Dominic
core  

Electrically Readable Lateral Flow Assay Using Organic Transistors for Diagnostic Applications

Advanced Materials, EarlyView.
Electrolyte‐gated organic field‐effect transistors (EGOFETs) are integrated with lateral flow (LF) paper fluidics to create a reusable, portable, and low‐cost point‐of‐care (PoC) diagnostic test. The devices are validated for Human Immunoglobulin G detection, achieving high sensitivity (0.1 fm), selectivity, and reproducibility with rapid results in 20–
María Jesús Ortiz‐Aguayo, Carme Martínez‐Domingo, Diego Gutiérrez, Dean Kos, Marta Mas‐Torrent   +4 more
wiley   +1 more source

LLM‐Integrated Human–Robot Interaction System for Microrobots

Advanced Robotics Research, EarlyView.
This paper proposes an LLM‐based control framework for guiding microrobots using human natural language. This framework can convert the natural human speech into safe and executable command sets for reliable navigation in complex environments. The experimental results show high accuracy and robustness in task performance, demonstrating the potential of
Bairong Zhu, Amar Salehi, Tingting Yu
wiley   +1 more source

Grip and Grasp: Lizard Claw Inspired Robotic Manipulators

Advanced Robotics Research, EarlyView.
Our study identifies the most effective lizard claw shape for use as an end effector in a bioinspired robotic manipulator. By examining key geometric features and combining them into comparative indices, the Crotaphytus collaris claw is found to be the best fit.
Hyeon Lee, Kate Douglas, Asyiah Bray, Andrea Rummel, Parvez Alam   +4 more
wiley   +1 more source

Key audit matters versus financial indicators: consistent or contradictory? [PDF]

, 2018
The ISA 700 (Revised) Forming an Opinion and Reporting on Financial Statements has mandated the independent auditors to communicate key audit matters of the audited financial statements to enhance the value of the auditor’s reports.
Lee, Wei Min, Phua, Lian Kee
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Targeting UXS1‐Dependent Glucuronate Detoxification Potentiates Metformin's Anti‐Tumor Efficacy in Lung Adenocarcinoma

Advanced Science, EarlyView.
This study reveals that metformin promotes glucuronic acid metabolism in lung adenocarcinoma by activating UGDH S476 phosphorylation and enhancing the conversion of UDPG to UDPGA based on metabolomics analysis. Through compound virtual screening, it is found that plantainoside targeting UGDH downstream UXS1 leads to UDPGA toxicity accumulation ...
Qihai Sui, Zhencong Chen, Guangyao Shan, Zhengyang Hu, Xing Jin, Jiaqi Liang, Yanjun Yi, Jiacheng Yin, Haochun Shi, Xifei Jiang, Junjie Xi, Zongwu Lin, Cheng Zhan, Fenghao Sun, Wei Jiang   +14 more
wiley   +1 more source

Machine Learning for Green Solvents: Assessment, Selection and Substitution

Advanced Science, EarlyView.
Environmental regulations have intensified demand for green solvents, but discovery is limited by Solvent Selection Guides (SSGs) that quantify solvent sustainability. Training a machine learning model on GlaxoSmithKline SSG, a database of sustainability metrics for 10,189 solvents, GreenSolventDB is developed. Integrated with Hansen solubility metrics,
Rohan Datta, Janhavi Nistane, Abhishek Sose, Harikrishna Sahu, Rampi Ramprasad   +4 more
wiley   +1 more source

Full‐Body AI Agent: A Perspective on Multi‐Scale Collaborative AI for Systemic Biology and Precision Medicine

Advanced Science, EarlyView.
We propose the Full‐Body AI Agent, a multi‐scale collaborative framework with 7 biological‐layer agents. It unifies multi‐omics/clinical data via standardized protocols, enabling phenotype‐guided closed‐loop reasoning, quantitative evaluation, and LLM safeguards, with promising applications in tumor metastasis modeling and precision drug development ...
Aoqi Wang, Jiajia Liu, Jianguo Wen, Yangyang Luo, Zhiwei Fan, Liren Yang, Xi Hu, Ruihan Luo, Yankai Yu, Sophia Li, Weiling Zhao, Xiaobo Zhou   +11 more
wiley   +1 more source

The Relationship Between Audit Committee Characteristics and Key Audit Matters Disclosures in New Audit Report A Case Study of Companies of The Stock Exchange of Thailand [PDF]

, 2020
วิทยานิพนธ์ (การบัญชี)--มหาวิทยาลัยสงขลานครินทร์, 2563This study aims to examine the audit committee characteristics attributes and the disclosure of Key Audit Matters in the new auditor's reports.
จริญญา เหย็บแม
core  

A Study of Key Audit Matters Disclosure

Modern Economy, 2020
With the continuous development of the capital market, the quality requirements for the audit reports of listed companies are becoming stricter and stricter. On December 23, 2016, China officially released the auditing standards of China certified public accountants no.1504—communicating key audit matters in audit reports.
openaire   +2 more sources