Results 51 to 60 of about 1,419,236 (288)

Audit delay, corporate operational complexity, and Computer-Assisted Audit Techniques (CAATs)

Jurnal Akuntansi dan Auditing Indonesia
This study analyzes the impact of corporate profitability, corporate leverage, firm size, firm age, and the use of Computer-Assisted Audit Tools (CAATs) on audit delay.
Lia Dahlia Iryani, Ida Farida, Sri Rosanti, Syahdatul Maulida   +3 more
doaj   +1 more source

Flexural Behavior of 3D‐Printed Porous Bouligand‐Structured Polymers: Influence of Pitch Angle and Porosity

Advanced Engineering Materials, EarlyView.
This study examines how helicoidal architectures with different porosities respond to bending. Adjusting layer angle and spacing in 3D‐printed polymers reveals clear tradeoffs between stiffness, strength, and energy absorption. Experiments and simulations highlight designs that distribute stress effectively, offering pathways for optimizing lightweight
Praveenkumar Subhash Patil, Edward D. McCarthy, Parvez Alam   +2 more
wiley   +1 more source

Corporate Governance Moderation in the Relationship between Compliance, Strategy, and Audit Quality on Tax Avoidance

Jurnal Dinamika Akuntansi dan Bisnis
This study investigates the influence of legal compliance, operational management strategies, and audit quality on tax avoidance, with corporate governance serving as a moderating variable.
Tamrin Lanori, Yudhistira Adwimurti, Sabar Pardamean Lumbantobing   +2 more
doaj   +1 more source

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

Advanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch, Maximilian Holland, Klaus Drechsler, Johannes Schilp   +3 more
wiley   +1 more source

A Lightweight Procedural Layer for Hybrid Experimental–Computational Workflows in Materials Science

Advanced Engineering Materials, EarlyView.
We unveil a prototype hybrid‐workflow framework that fuses automatedcomputation with hands‐on experiments. Built atop pyiron, a lightweight, parameterized layer translates procedure descriptions into executable manual steps, syncing instrument settings, human interventions, and data capture in real‐time today.
Steffen Brinckmann, Sarath Menon, Raphael Röske, Johannes Steinhülb, Michael Selzer, Jan Janssen, Tilmann Hickel, Ruth Schwaiger, Jörg Neugebauer   +8 more
wiley   +1 more source

Effect of Risk Assessment and Management on Operational Performance of Kenya Revenue Authority

Sustainable Business and Society in Emerging Economies
Purpose: Operational performance require effective and efficient internal control mechanisms to check on any leakages, cost of revenue mobilization, negative variance concern on revenue targets among other aspects. The study explained the effect of risk
Nakhungu Owuyu Samson, Oseno Ben, Nanyama Mumaraki Rosemary   +2 more
doaj   +1 more source

PASTA‐ELN: Simplifying Research Data Management for Experimental Materials Science

Advanced Engineering Materials, EarlyView.
Research data management faces ongoing hurdles as many ELNs remain complex and restrictive. PASTA‐ELN offers an open‐source, cross‐platform solution that prioritizes simplicity, offline access, and user control. Its in tuitive folder structure, modular Python add‐ons, and open formats enable seamless documentation, FAIR data practices, and easy ...
S. Brinckmann, G. Winkens, R. Schwaiger
wiley   +1 more source

Other title: Compliance and Control Audit Reports published in 2010; Other title: Financial and Compliance Audit Reports published in 2010

, 2010
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Financial and Compliance Audit Report : Kansas Public Employees Retirement System, Fiscal Year 2010 (December 2010) Compliance and Control Audit Report : American ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

Semantic Modeling in Materials Science and Engineering With Platform MaterialDigital Core Ontology 3.0

Advanced Engineering Materials, EarlyView.
The community‐driven Platform MaterialDigital Core Ontology (PMDco) 3.0 is introduced as a Basic Formal Ontology‐aligned semantic backbone for the processing–structure–properties paradigm in Materials Science and Engineering. Modular engineering, automated releases, and validation workflows are highlighted and key semantic patterns for materials ...
Markus Schilling, Philipp von Hartrott, Jörg Waitelonis, Thomas Hanke, Henk Birkholz, Hossein Beygi Nasrabadi, Khashayar Razghandi, Kamilla Zaripova, Felix Thonagel, Fabian Neuhaus, Martin Glauer, Lars Vogt, Harald Sack, Lutz Mädler, Bernd Bayerlein, Chris Eberl   +15 more
wiley   +1 more source

Limitations of safety management system implementation and the transformation of certification audits for marine accident prevention

Journal of International Maritime Safety, Environmental Affairs, and Shipping
Despite the widespread implementation of the International Safety Management (ISM) Code, marine accidents driven by navigational errors and organizational failures persist.
Inchul Kim, Sang-il Lee
doaj   +1 more source