Results 71 to 80 of about 15,075 (266)

The effect of Audit Committees on Free Cash Flow: An Applied Study on A Sample of Companies Listed on The Iraqi Stock Market

open access: yesTikrit Journal of Administrative and Economic Sciences
The research aims to know the impact of audit committees on free cash flow. The research sample included (15) companies listed on the Iraqi Stock Exchange for the banking sector during the period extending from (2012 - 2021).
Jalal Ali Hussein, Muthana Rokan Jassim
doaj   +1 more source

Audit Committee Characteristics and Carbon Emission Disclosure

open access: yesE3S Web of Conferences, 2018
Business activities have contributed to the increasing level of carbon emissions, which can endanger the environment. Such phenomena have pushed companies to disclose a variety of carbon emission information to show their responsibilities.
Chariri Anis   +2 more
doaj   +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

COMMITTEES UNDER THE BOARD OF DIRECTORS OF JOINT STOCK COMPANY AS A TOOL OF CORPORATE MANAGEMENT AND FINANCIAL CONTROL

open access: yesВестник университета, 2018
The use of committees under the boards of directors as a tool for corporate management has investigated. The practice of forming committees under the boards of directors (supervisory boards) is expanding in Russia. This tool is used both in the pract ice
A. Yakovlev
doaj   +1 more source

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

Decoding Tattoo and Permanent Makeup Pigments: Linking Physicochemical Properties to Absorption, Distribution, Metabolism, and Elimination Profiles Using Quantitative Structure–Activity Relationship (QSAR)‐Based New Approach Methodologies (NAMs)

open access: yesAdvanced Intelligent Discovery, EarlyView.
This study applies QSAR‐based new approach methodologies to 90 synthetic tattoo and permanent makeup pigments, revealing systemic links between their physicochemical properties and absorption, distribution, metabolism, and elimination profiles. The correlation‐driven analysis using SwissADME, ChemBCPP, and principal component analysis uncovers insights
Girija Bansod   +10 more
wiley   +1 more source

The Impact of Audit Committee Characteristics on ESG

open access: yesScientific Journal of King Faisal University: Humanities and Management Sciences
In light of the growing significance of sustainability objectives and their connection with future economic landscapes, and considering the fundamental role of audit committees in the financial reporting environment, this study aims to measure the impact
Mariyam Matar Almutair   +1 more
doaj   +1 more source

Do female audit committee characteristics influence audit fees? Evidence from the UK [PDF]

open access: yesProblems and Perspectives in Management
This study examines the effect of female representation on audit fees in listed UK companies, concentrating on the demographic characteristics of female directors, specifically age and nationality.
Naila Amara   +4 more
doaj   +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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