Results 81 to 90 of about 43,112 (256)

Board Characteristics, Audit Committee Characteristics, and Audit Fees: Evidence from Jordan

International Business Research, 2014
The current study aims to examine the influence of characteristics of board of director (board independence, expertise, and size) and characteristics of audit committee (independence, expertise, and meeting frequency) on audit fees in Jordan, by using the sample of 112 non-financial companies which listed on Amman Stock Exchange (ASE) that meet the ...
openaire   +2 more sources

Short‐Term Outcomes and Cost Drivers of Emergency Surgery for Acute Abdominal Disease in Super‐Elderly Patients: A Study in the Japanese Tertiary Care Hospital

Annals of Gastroenterological Surgery, EarlyView.
This retrospective study analyzed patients aged ≥ 85 years undergoing emergency abdominal surgery, focusing on short‐term outcomes and inpatient cost structure under the Japanese DPC system. Although major complications occurred in 19.4% of patients, more than 70% were discharged home.
Yuta Kobayashi, Ryo Oikawa, Yumi Shibuya, Masakazu Tatsuno, Atsuya Kamiyama, Tsuyoshi Ozawa, Keiichiro Hara, Shojiro Hata, Hirokazu Yamaguchi   +8 more
wiley   +1 more source

Multidisciplinary Treatment for Esophagogastric Junction Cancer From a Dutch Perspective

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Esophagogastric junction (EGJ) cancer is an increasing health burden worldwide. Over the past decade, significant advancements in centralization, multimodal treatment strategies, as well as the widespread adoption of minimally invasive surgical techniques, have led to marked improvements in perioperative outcomes and overall survival of EGJ ...
Hidde C. G. Overtoom, Suzanne S. Gisbertz   +1 more
wiley   +1 more source

Audit committee characteristics and earnings management practices

Journal of Economics, Business & Accountancy Ventura, 2019
This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices. Studies in other studies with relatively stricter regulations showed the audit committee independence was effective to ...
Melinda Lydia Nelwan, Billy Ivan Tansuria   +1 more
doaj   +1 more source

Prediction of Long‐Term Prognosis in Patients With Hepatocellular Carcinoma Using the National Clinical Database Risk Calculator

Annals of Gastroenterological Surgery, EarlyView.
This study aimed to determine the value of the National Clinical Database (NCD) risk calculator in predicting surgical outcomes and long‐term prognosis in patients undergoing resection for hepatocellular carcinoma (HCC). We retrospectively analyzed data from 210 patients with HCC who underwent initial hepatic resection, assessing the relationship ...
Mariko Tsukagoshi, Kenichiro Araki, Norio Kubo, Takamichi Igarashi, Shunsuke Kawai, Kei Hagiwara, Kouki Hoshino, Ryo Muranushi, Ken Shirabe   +8 more
wiley   +1 more source

Essential Updates 2024–2026: Advances in Colorectal Cancer Surgery

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Surgical innovation in colorectal cancer is increasingly judged not by technical feasibility alone, but by whether it improves oncological outcomes, preserves function, reduces morbidity, or makes difficult procedures more reproducible. This structured narrative review examines major surgical studies published from January 2024 through July ...
Hiroyasu Kagawa, Yusuke Kinugasa
wiley   +1 more source

Artificial Intelligence‐Driven Network Pharmacology: A Methodological Paradigm Shift Bridging Traditional Wisdom and Modern Science

Advanced Intelligent Discovery, EarlyView.
Artificial intelligence is redefining network pharmacology (NP). By integrating knowledge graph engineering, geometric deep learning, multiomics anchoring, and generative reasoning, AI‐driven NP (AI‐NP) transforms static target mapping into dynamic, predictive modeling.
Cong Wang, Sile Hu, Rigahai Ji, Riguna A, Siqige Hao, Ma Zhuo, Yi‐Hung Chen, Bisihalatu Hu, Ulana Bai, Xigui Hada   +9 more
wiley   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia)

Keberlanjutan, 2016
This research aims to determine the effect of characteristic of audit committee consists of independence, competence, frequency of meeting, the size of the audit committee, tenure of audit committe, and multiple directorship of audit committee on the ...
Sukarno Sukarno
doaj   +1 more source

Large Language Model‐Based Chatbots in Higher Education

Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.
The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci, Merve Eryilmaz, Ail K. Yetisen, Savas Tasoglu, Aydogan Ozcan   +4 more
wiley   +1 more source

Talk to Your Data: An Agentic Artificial Intelligence‐Driven Decision‐Support Framework for Prosumer Energy Optimization and Recommendations

Advanced Intelligent Systems, EarlyView.
An agentic AI‐driven decision‐support framework for prosumers is proposed, integrating PV generation, load profiling, and multihorizon optimization within a four‐agent architecture. The approach significantly reduces grid dependence, enhances self‐sufficiency and prevents system oversizing.
Adela BÂRA, Simona‐Vasilica OPREA
wiley   +1 more source