Results 101 to 110 of about 199,397 (339)

Efficacy and Safety of a Simple Auxiliary Liver Suspension Device in Complex Laparoscopic Hepatectomy: A Multicenter Randomized Clinical Trial

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
ABSTRACT Purpose To evaluate the efficacy and safety of a novel auxiliary liver suspension device in complex laparoscopic hepatectomy. Methods A total of 253 patients with hepatocellular carcinoma (HCC) undergoing complex laparoscopic hepatectomy at the Third Affiliated Hospital of Naval Medical University, Sichuan Provincial People's Hospital, and ...
Xiao‐Ying Zhu   +9 more
wiley   +1 more source

Cyber Security in the Nigerian Banking Sector: An Appraisal of Audit Committee Effectiveness [PDF]

open access: yes, 2017
This study appraises the relationship that exists between cyber security and audit committee effectiveness using audit committee independence, audit committee technological expertise and audit committee financialexpertise characteristics as independent ...
Ben-Caleb, Egbide   +2 more
core  

Audit committee effectiveness, audit quality and earnings management: evidence from Ghana

open access: yesCogent Business & Management
The paper investigates the effect of Audit Committee Effectiveness (ACE) on Earnings Management (EM) and consequently examines whether audit quality (Big4) can moderate the link between ACE and EM in Ghana.
Isaac Bawuah
semanticscholar   +1 more source

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

open access: yesAnnals 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   +8 more
wiley   +1 more source

PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK KOMITE AUDIT, DAN KEPEMILIKAN MANAJERIAL TERHADAP FEE AUDITOR EKSTERNAL (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) [PDF]

open access: yes, 2016
This study aims to examine the influence between components in the corporate governance and external auditor fee. The dependent variabel in this research is the external auditor fee.
FARANDY, Rangga Danang, RATMONO , Dwi
core  

AI in chemical engineering: From promise to practice

open access: yesAIChE Journal, EarlyView.
Abstract Artificial intelligence (AI) in chemical engineering has moved from promise to practice: physics‐aware (gray‐box) models are gaining traction, reinforcement learning complements model predictive control (MPC), and generative AI powers documentation, digitization, and safety workflows.
Jia Wei Chew   +4 more
wiley   +1 more source

PENGARUH EFEKTIVITAS KOMITE AUDIT DAN FUNGSI AUDIT INTERNALTERHADAP BIAYA AUDIT [PDF]

open access: yes, 2015
This study aimed to examine the effect of the effectiveness of the audit committee and the internal audit function to the audit fee. Board size and board meetings are used as a control variable. The population in this study are all companies listed in
ARDANAWAN, Laurentinus Ricky   +1 more
core  

Audit Committee Characteristics and Sustainable Firms' Performance: Evidence From the Financial Sector in Bangladesh

open access: yesBusiness Strategy & Development
This study examines how audit committee characteristics influence sustainable firms' performance within Bangladeshi commercial banks. Using data from 26 publicly traded banks over 13 years (2011–2023), this research investigates the impact of audit ...
Rejaul Karim   +4 more
semanticscholar   +1 more source

Large Language Model‐Based Chatbots in Higher Education

open access: yesAdvanced 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   +4 more
wiley   +1 more source

Dimensions of the AI Divide: Digital Inequality and Psychological Consequences

open access: yesAI &Innovation, EarlyView.
ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley   +1 more source

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