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Characterizing sustainability materiality: ESG materiality determination in technology venturing
Sustainable Technology and Entrepreneurship, 2022 This study posits that technology actors and stakeholders hold different intentions for sustainability interests. This dissimilarity between sustainability intentions determines the strategic choice of materiality setting adopted when disclosing non ...
Chester To
exaly +3 more sources
Spectral Light Fading of Inkjet Prints
Heritage, 2022 (1) Background: The use of light-emitting diode (LED) lighting is increasingly replacing traditional light sources in museums. There is a need to anticipate the damage caused by LED lighting to photographic prints.
Manfred Hofmann, Rita Hofmann-Sievert
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Atlas of Micromorphological Degradation of Archaeological Birch Bark
Applied Sciences, 2021 In this paper we present an atlas of micromorphological degradation of archaeological birch bark for the first time. We analysed the morphology of 13 samples extracted from ice-logged, waterlogged and cave-retrieved objects dated from the Neolithic to ...
Johanna Klügl, Giovanna Di Pietro
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Early Disclosure of the Double Materiality Concept in a European Oil and Gas Company [PDF]
Proceeding Papers (BASIQ International Conference), 2023 First used in 2019 by the European Union, the double materiality concept raises questions for companies and academics. The purpose of our study is to show the extent of double materiality disclosure in the sustainability report of ...
Valentin Florentin Dumitru +2 more
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NECSUS, 2022 The discussion of media often meanders between the way media objects are perceived as written texts, projected audiovisual messages, or recorded music on the one hand and material objects on the other.
Josephine Diecke +2 more
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The Materiality Judgment Gap: An experimental study [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2017 : The Securities and Exchange Commission (SEC) has expressed concern that auditors’ use of materiality allows misstatements to go uncorrected. Auditors do not require their client to correct the financial statements for immaterial misstatements ...
مها ممدوح هاشم مراد
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Industry influence on materiality level determination in the process of financial statements audit
Buhalterinės Apskaitos Teorija ir Praktika, 2020 Materiality levels are being used by auditors in different financial statement audit planning, procedure performance and results measurement stages. Thus, ensuring that financial statements are not significantly distorted.
Gytis Kaziukonis, Gerda Jurkonienė
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The Materiality of Experience. Phenomenology between Phainology and Phenomenism
Síntesis. Revista de Filosofía, 2023 In this paper, I consider the materiality of experience as stemming from a temporal process of sense-formation (Sinnbildung), whose essence is not just formally configured, but also materially organized.
Delia Popa
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Audit of Financial Reporting Documents: Analysis of Process of Determining Materiality
Buhalterinės Apskaitos Teorija ir Praktika, 2019 During audit of the financial statements of companies, the auditors use a certain level of materiality to determine both the scope of the procedures and the impact of errors on the representation of the true and fair view of the financial statements ...
Gerda Jurkonienė, Justina Stašaitytė
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Introduction: Vibrant Materialities Across Media, Literature, and Theory
Imaginations: Journal of Cross-Cultural Media Studies, 2023 This special issue of *Imaginations: Journal of Cross-Cultural Image Studies* takes materiality as the critical touchstone for a new comparative literary and media studies.
Monique Tschofen, Lai-Tze Fan
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