Results 111 to 120 of about 235,891 (312)
, 2012 This paper examines whether selected stakeholder groups believe accounting should continue to be taught as an elective subject in its current form at New Zealand secondary schools or whether incorporating a financial literacy component would increase the
Low, Mary, Taylor, Jordan, Samkin, Grant
core
Professional judgment in accounting and auditing decisions
, 2023 This call is broadly defined to include research that addresses topics across all domains of accounting and auditing, covering a wide range of issues and processes related to the use of judgments, with a preference to the application of ...
Professional judgment in accounting and auditing decisions +6 more
core
Advanced Robotics Research, EarlyView.This work presents a state‐adaptive Koopman linear quadratic regulator framework for real‐time manipulation of a deformable swab tool in robotic environmental sampling. By combining Koopman linearization, tactile sensing, and centroid‐based force regulation, the system maintains stable contact forces and high coverage across flat and inclined surfaces.
Siavash Mahmoudi +2 more
wiley +1 more source
Generational Accounting - Quo Vadis? [PDF]
This paper focuses on the problems involved in developing cross-country comparisons of the intergenerational stance of fiscal policy. Of course, these comparisons are nowadays based on the method of generational accounting and in particular most of them ...
Bernd Raffelhüschen
core
Advanced Robotics Research, EarlyView.This work presents a robotic control method for human–robot collaborative assembly based on a biomechanics‐constrained digital human model. Reinforcement learning is used to generate physiologically plausible human motion trajectories, which are integrated into a virtual environment for robot control learning.
Bitao Yao +4 more
wiley +1 more source
Bungoma County Risk Management Policy Framework 2019
, 2019 Government of Kenya Treasury circular No. 3/2009 issued by the Permanent Secretary, Office of the Deputy Prime Minister and Ministry of Finance mandates all Public Sector Accounting officers, Chief executives of state corporations and Clerks to Local ...
core
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 +5 more
wiley +1 more source
The Policy and Institutional Context for Natural Capital Accounting
, 2020 Work on natural capital accounting (NCA) needs a new emphasis if it is to change the way government decisions and public policy are made. It must move from a focus on accounts generation (supply side) toward improving decisions on natural capital and ...
Ahlroth, Sofia +3 more
core
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