Results 151 to 160 of about 4,789,857 (300)

Conservatism and prudence in accounting

Scientific Bulletin of Odessa National Economic University, 2023
openaire   +1 more source

Efficient and Robust Standing Postures of Quadruped Robots

Advanced Robotics Research, EarlyView.
A calibrated static framework estimates load, optimizes torques, and adapts posture so quadruped robots stand efficiently and robustly under external payloads, achieving up to 50% lower torque demand. Inspired by the natural posture adjustments of animals under external loading, this article presents an optimization‐based framework for minimizing joint
Mohamad Kanaan, Hamza Jomaa, Jack Challita, Kawthar Zaidan, Riad Saab, Hussein Hussein   +5 more
wiley   +1 more source

PENGARUH TINGKAT KESULITAN KEUANGAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI

Journal of Accounting and Investment, 2016
This purpose of this research tests the influence of a company’s financial distress on its accounting conservatism. This research is experience influence the prediction difference between positive accounting theory and signaling theory about the ...
Hesty Setyaningsih
doaj  

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

DRIVE‐SAFE: Data‐Driven Robustness and Informed Validation for Evolving Specifications via Formal Evaluation

Advanced Robotics Research, EarlyView.
DRIVE‐SAFE evaluates learning‐based, black‐box autonomous driving policies against evolving temporal safety requirements using Signal Temporal Logic robustness metrics. It aggregates distributional robustness measures with domain‐informed weights to guide iterative retraining.
Kristy Sakano, Jianyu An, Dinesh Manocha, Huan Xu   +3 more
wiley   +1 more source

Agnuside Stabilizes the Complex I Assembly Factor NDUFAF6 to Reinforce Mitochondrial Efficiency and Thermogenic Responsiveness

Advanced Science, EarlyView.
ABSTRACT Brown and beige adipocytes dissipate energy as heat, yet effective strategies to enhance their mitochondrial efficiency remain limited. Here, we identify Agnuside (AGN) as a selective stabilizer of the complex I assembly factor NDUFAF6. AGN directly binds cytosolic NDUFAF6, suppresses its ubiquitination, prolongs its half‐life, and facilitates
Qingwen Zhao, Li Xie, Qianzhuo Wang, Shuying Dai, Bei Li, Yingjuan Zhang, Zhe Sun, Yue Gao   +7 more
wiley   +1 more source

Firm-level climate risk and accounting conservatism: International evidence

International Review of Financial Analysis
L. Ferdous, Nader Atawnah, R. Yeboah, Yifan Zhou   +3 more
semanticscholar   +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

Share pledge and accounting conservatism in share-pledging firms: Evidence from a natural experiment in China. [PDF]

PLoS One
Wang X, Sun Y, Li Y, Zhang C.
europepmc   +1 more source

Microscale Mapping of Fiber Strain and Damage in Composite Wrinkled Laminates Using Computed Tomography Assisted Wide‐Angle X‐Ray Scattering

Advanced Science, EarlyView.
This study combines full‐field tomography with diffraction mapping to quantify radial (ε002$\varepsilon _{002}$) and axial (ε100$\varepsilon _{100}$) lattice strain in wrinkled carbon‐fiber specimens for the first time. Radial microstrain gradients (−14.5 µεMPa$\varepsilon \mathrm{MPa}$−1) are found to signal damage‐prone zones ahead of failure, which ...
Hoang Minh Luong, James Trevarthen, Igor Dolbnya, Wadwan Singhapong, Nicholas Pilato, Richard Butler, Jiraphant Srisuriyachot, Alexander J. G. Lunt   +7 more
wiley   +1 more source