Results 31 to 40 of about 2,420 (182)

Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian Companies

Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2020
The manipulation of the information presented through financial statements could represent a significant red flag for suspected fraud. In our paper, we investigated the extent to which the Romanian companies resort to manipulation of information data ...
Safta Ioana-Lavinia, Achim Monica Violeta, Borlea Sorin Nicolae   +2 more
doaj   +1 more source

ESG, dividend payout policy and the moderating role of audit quality: Empirical evidence from Western Europe

Borsa Istanbul Review, 2023
This study investigates the relationship between environmental, social, and governance (ESG) scores and dividend policies, considering the moderating role of audit quality.
R.M. Ammar Zahid, Alina Taran, Muhammad Kaleem Khan, Ionela-Corina Chersan   +3 more
doaj   +1 more source

Submillimeter observations of OH and CH in M42 [PDF]

The Astrophysical Journal, 1985
The (sup 2) pi sub 1/2 (J = 3/2 to 1/2) transitions of OH at 163.12 and 163.40 micro m have been detected and upper limits have been obtained for the (sup 2) pi sub 3/2 (J = 3/2 to 1/2) transitions of CH at 149.09 and 149.39 micro m, in observations of the Kleinmann-Low Nebula of Orion.
P. J. Viscuso, G. J. Stacey, C. E. Fuller, N. T. Kurtz, M. Harwit   +4 more
openaire   +1 more source

Behaviour Support in Dentistry Core Outcomes (BeSiDe‐CO): A Core Outcome Set Development Study

Community Dentistry and Oral Epidemiology, EarlyView.
ABSTRACT Objectives To develop a Core Outcome Set suitable for adults and children for use in studies of Dental Behaviour Support (DBS) techniques, including non‐pharmacological DBS, sedation and General Anaesthesia research. Methods Two systematic reviews generated a preliminary list of candidate outcomes that were shared with Key Stakeholders (KSG ...
Caoimhin Mac Giolla Phadraig, Isabel C. Olegário, Shaelynn Hsu, Maryam Al Zayer, Aisyah Binti Ahmad Fisal, Alison Dougall, Gareth B. Kitchen, Henry F. Duncan, Sarah Baker, Sharat Pani, Sreekanth Kumar Mallineni, Mandy Daly, The BeSiDe COS Collaboration, Tracey Scott, Carolyn Akintola, Éilish Burke, Steve Moore, Barbara Vallo, Jacobo Posse Limerese, Karin Alexandra Van Nes, Maiken Bagger, Olive Healy, Andrew Geddis‐Regan   +22 more
wiley   +1 more source

Does auditing multiple clients affiliated with the same business group reduce audit quality? Evidence from an emerging market

Borsa Istanbul Review, 2021
The aim of the study is to examine the association between audit quality and individual auditors providing independent audit service to the firms affiliated with the same business group.
Murat Ocak, Ali Kablan, Günay Deniz Dursun   +2 more
doaj   +1 more source

ExPaNDS periodic progress report (M42)

, 2023
This document presents the progress of the ExPaNDS project between March 2021 and February 2023. It reproduces the explanation of the work carried out by our partners as provided to the European Commission in the second and last periodic report of the project.
Servan, Sophie, Ashton, Alun, Barty, Anton, Boscaro-Clarke, Isabelle, Cayla, Thibaud, Fuhrmann, Patrick, Knodel, Oliver, Konrad, Uwe, Marauska, Juliane, Matthews, Brian, McBirnie, Abigail, Millar, Paul, Minotti, Carlo, Ounsy, Majid, Roarty, Kat, Schoen, Silvan, Soler, Nicolas, Valcarcel-Orti, Ana   +17 more
openaire   +2 more sources

Expert‐Based Prioritization of Control Measures for Salmonid Rickettsial Septicemia in Chilean Salmon Aquaculture

Journal of Fish Diseases, EarlyView.
ABSTRACT Piscirickettsiosis (SRS) remains the main infectious disease affecting salmon aquaculture in Chile. This study evaluated expert perceptions of the effectiveness of SRS control measures and the level of agreement among industry professionals.
Patricio Bustos, Benjamín Diethelm‐Varela, Andrés Riofrio, Marcos Mancilla, Fernando O. Mardones   +4 more
wiley   +1 more source

The Living Arrangements of Single Mothers in Latin America: Stratification by Education and Partnership Status

Population and Development Review, EarlyView.
Abstract One in four young mothers in Latin America raises her children without a partner, yet more than two‐thirds do so within extended households, typically with their own parents. Despite the social implications of single‐parent families, it remains unclear to what extent the prevalence and living arrangements of single mothers have evolved over ...
Federica Becca, Diego Alburez‐Gutierrez, Albert Esteve   +2 more
wiley   +1 more source

Extending Cofactor‐Tethered Nanomachines to Complex Multienzyme Redox Cascades in Continuous Flow

ChemSusChem, Volume 19, Issue 15, 14 August 2026.
Engineered enzyme fusions bearing covalently tethered PEG–nicotinamide cofactors enable intramolecular cofactor retention and recycling within self‐sufficient biocatalytic nanomachines. These nanomachines support cofactor‐autonomous operation of complex redox multienzyme cascades under continuous‐flow conditions, as demonstrated in a 10‐step glucose‐to‐
Zinnia Dsouza, Jan‐Simon Jeshua Friedrichs, Okke Melse, Gerhard Schenk, Volker Sieber   +4 more
wiley   +1 more source

Photographic variability survey in the M42 region [PDF]

Proceedings of the International Astronomical Union, 2006
AbstractIn order to detect variable stars in the well known star forming region, the Orion Nebula Cluster, a series of 22 exposures taken from November 1996 to October 1998, using the ESO 100/152cm Schmidt telescope, covering a field of 5° × 5° was analyzed. The films (Kodak Tech-Pan 4415 emulsions, effective spectral range from ~630 nm to 690 nm) were
Luiz Paulo R. Vaz, Gustavo H. R. A. Lima, Bo Reipurth   +2 more
openaire   +1 more source