Results 51 to 60 of about 703,400 (305)

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

Harnessing the Orientation of Columnar Discotic Liquid Crystals for Narrowband Blue Emission with Enhanced Out‐Coupling Efficiency Toward Improvement of SP‐OLEDs Performance

Advanced Functional Materials, EarlyView.
Solution‐processed OLEDs containing discotic liquid‐crystalline MR‐TADF emitters are reported. Supramolecular self‐assembly induces homeotropic columnar alignment, enforcing preferential horizontal orientation of the emitter transition dipole moment in spin‐coated films, which leads to an enhancement in the device light outcoupling efficiency while ...
Joydip De, Abhishek Kumar Gupta, Džiugas Litvinas, Francisco Tenopala‐Carmona, Matthias Lehmann, Malte C. Gather, Eli Zysman‐Colman   +6 more
wiley   +1 more source

Kualitas Audit, Ukuran Perusahaan dan Leverage Sebagai Determinan Manajemen Laba Perusahaan

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2018
This study aims to determine the influence ofthe quality of the audit, company size and leverage against corporate earnings management sub sectors of the pharmacy listed on the Indonesia stock exchange period2011 to 2016.
Ika Afiffah, Kartika Hendra Titisari, Anita Wijayanti   +2 more
doaj  

A Review on Audit Quality Factors [PDF]

, 2014
“Audit Quality” is not easy to define because of many diverse factors affecting quality. According to the consultation paper of the International Auditing and Assurance Standards Board (IAASB), audit quality is the significant issue that requires more ...
Hosseinniakani, Seyed, Inácio, Coelho Helena, Mota, Rui   +2 more
core   +1 more source

Audit Adjustments and Public Sector Audit Quality

Abacus, 2019
In the context of austerity‐inspired reforms to public audit in England we investigate the extent to which audit firms mitigate management bias in public sector financial reports. A substantial body of literature finds that both public and not‐for‐profit managers manage ‘earnings’ to report small surpluses close to zero by managing deficits upwards and
Greenwood, Margaret, Zhan, Ruijia
openaire   +4 more sources

Toward Stable Multivalent Metal Batteries: Understanding the Interfacial Chemistry for Magnesium and Calcium Metal Anodes

Advanced Functional Materials, EarlyView.
Interphase chemistry governs the stability of multivalent metal batteries. We summarize state‐of‐the‐art developments in calcium and magnesium metal batteries by focusing on the correlation among electrolytes, interphase layers, and the electrochemical performance of corresponding metal anodes.
Huijun Lin, Qi Meng, Juncai Long, Chuheng Cao, Zheng‐Long Xu   +4 more
wiley   +1 more source

The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]

, 1995
This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Beattie V. A., Bedingfield J. P., Burton J. C., Carpenter C. G., Chow C. W., Citron D. B., DeBerg C. L., Dopuch N., Dopuch N., Eichenseher J. W., Eichenseher J. W., Eichenseher J. W., Fitzgerald N., Fried D., Haskins M. E., Kim J.-O., Lynn S. A., Menon K., Oppenheim A. N., Schwartz K. B., Simon D. T., Smith D. B., Wallace W. A., Wallace W. A., Williams D. D.   +24 more
core   +1 more source

Artificial Intelligence‐Assisted Workflow for Transmission Electron Microscopy: From Data Analysis Automation to Materials Knowledge Unveiling

Advanced Materials, EarlyView.
AI‐Assisted Workflow for (Scanning) Transmission Electron Microscopy: From Data Analysis Automation to Materials Knowledge Unveiling. Abstract (Scanning) transmission electron microscopy ((S)TEM) has significantly advanced materials science but faces challenges in correlating precise atomic structure information with the functional properties of ...
Marc Botifoll, Ivan Pinto‐Huguet, Enzo Rotunno, Thomas Galvani, Catalina Coll, Payam Habibzadeh Kavkani, Maria Chiara Spadaro, Yann‐Michel Niquet, Martin Børstad Eriksen, Sara Martí‐Sánchez, Georgios Katsaros, Giordano Scappucci, Peter Krogstrup, Giovanni Isella, Andreu Cabot, Gonzalo Merino, Pablo Ordejón, Stephan Roche, Vincenzo Grillo, Jordi Arbiol   +19 more
wiley   +1 more source

Water Permeates and Plasticizes Amorphous Carbon Dots: Unraveling the Inner Accessibility of the Nanoparticles by Glass Transition Studies

Advanced Materials, EarlyView.
The water permeability of amorphous carbon dots (CDs) is demonstrated by investigating their plasticization. Novel polyamide‐based and amorphous nanoparticles are synthesized by controlling their inner packing density. Water plasticization is evidenced by the decrease of the CDs glass transition temperature with increasing the hydration degree.
Elisa Sturabotti, Valerio Di Lisio, Lucia Cardo, Alessandro Camilli, Estela Moretón Alfonsín, Daniele Cangialosi, Amaia Iturrospe Ibarra, Arantxa Arbe, Maurizio Prato   +8 more
wiley   +1 more source

Innate and discretionary accruals quality and corporate governance [PDF]

, 2010
This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance ...
Kent, Pamela, Routledge, James, Stewart, Jenny   +2 more
core   +1 more source