Results 161 to 170 of about 26,839,102 (250)

A Graph‐Based Generative Artificial Intelligence Methodology for Autocorrection of Utility‐System P&IDs

Chemie Ingenieur Technik, EarlyView.
This work explores generative AI for automated revision of Piping and Instrumentation Diagrams (P&IDs). We frame P&ID correction as a translation problem, converting attributed P&ID graphs into sequences and learning revisions with a transformer‐based model.
Lukas Schulze Balhorn, Dominik P. Goldstein, Niels Seijsener, Kevin Dao, Ge H. M. Driessen, Artur M. Schweidtmann   +5 more
wiley   +1 more source

Costs and Budget Impact of a Health System Strengthening Intervention for Hypertension and Cardiovascular Disease Care in Ghana. [PDF]

Appl Health Econ Health Policy
Singh K, Kallson E, Otchi EH, Shah-Rohlfs R, Edzeame JS, Harnischfeger F, Yawson AE, De Allegri M.   +7 more
europepmc   +1 more source

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid, Ghada Bouillass, Stéphane Trébucq, Philippe Loubet, Guido Sonnemann   +4 more
wiley   +1 more source

From procurement to disposal: a framework for an activity-based cost analysis of reusable and disposable trocars in laparoscopic cholecystectomy. [PDF]

Surg Endosc
Reising RC, Essers BAB, Eussen MMM, Brandwijk RM, Sugden B, Bouvy ND, Joore M, Kimman ML.   +7 more
europepmc   +1 more source

CEO Characteristics and CSR Governance Quality: Evidence From Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Leveraging a sample of European listed firms, we investigate whether CEO duality, CEO tenure, and CEO membership in the CSR board committee are associated with the quality of corporate social responsibility (CSR) governance. Our findings indicate that CEO duality is negatively associated with CSR governance quality, whereas CEO membership on ...
Gianluca Ginesti, Alessandra Allini, Ilaria Martino, Bikki Jaggi   +3 more
wiley   +1 more source

Optimizing Costs in Plastic Surgery: A Systematic Review of Time-driven Activity-based Costing Applications. [PDF]

Plast Reconstr Surg Glob Open
Isch EL, Kozlowski G, Self DM, Habarth-Morales TE, Somers S, Sivaganesan A, Kim D, McMahon H, Newman A, Jenkins M.   +9 more
europepmc   +1 more source

Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John, Anulipt Chandan, Shaji Joseph, S. Vijayakumar Bharathi, Kazuyo Matsubae, Zhao Chuan, Pradthana Jaipong   +6 more
wiley   +1 more source

Education Cost of Dental Students Using the Activity-Based Costing Method at Iran University of Medical Sciences. [PDF]

Ethiop J Health Sci
Zamandi M, Raei B.
europepmc   +1 more source

Impact of Emission Reduction Targets on Corporate Greenwashing: International Empirical Evidence

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the influence of emission reduction target characteristics on corporate greenwashing propensity. Through the analysis of 4938 international observations via probit regression, we examine four key dimensions: science‐based validation, target compliance, timeframe, and organizational coverage.
Antonio J. Mateo‐Márquez, José M. González‐González, Constancio Zamora‐Ramírez   +2 more
wiley   +1 more source

Activity-Based Costing in IVF: a framework for transparency and operational scaling of fertility services. [PDF]

J Assist Reprod Genet
Chavez-Badiola A, Rooks S, Silvestri G, Murray A.   +3 more
europepmc   +1 more source