Results 101 to 110 of about 95,083 (314)
Corporate Fraud, Governance and Auditing [PDF]
We analyze corporate fraud in a model where managers have superior information but, due to private benefits from empire building, are biased against liquidation. This may induce them to misreport information and even bribe auditors when liquidation would
Marco Pagano, Giovanni Immordino
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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 +4 more
wiley +1 more source
GENDER DISCRIMINATION AND WOMEN’S DECISION-MAKING IN SUSTAINABLE AGRICULTURE: EVIDENCE FROM ECUADOR
ECONOMICSThis study analyses the barriers affecting women’s participation in sustainable agricultural decision-making in Ambato, Ecuador. Its aim is to quantify the relative impact of discriminatory constraints versus gender-responsive institutional support on ...
Mayorga-Abril César +4 more
doaj +1 more source
Journal of Ayub Medical College, Abbottabad : JAMC, 2015 Audits play an important role in improving the services to patient care. Our department was involved in carrying out Audits by the trainees on regular basis as suggested by the Royal college and each House officer or the Registrar rotating through was doing an Audit in his/her tenure. Ninteen Audits were done in 3 years in the Pediatric department.
openaire +1 more source
Advanced Intelligent Systems, EarlyView.OntoLogX is an autonomous AI agent that uses large language models to transform unstructured cyber security logs into ontology grounded knowledge graphs. By integrating retrieval augmented generation, iterative correction, and a light‐weight log ontology, OntoLogX produces semantically consistent intelligence that links raw log events to MITRE ATT & CK
Luca Cotti +4 more
wiley +1 more source
Interpreting How Neural Networks Infer Scatterer Geometry from Echolocation Echoes
Advanced Intelligent Systems, EarlyView.Neural networks enable echolocation‐based shape classification but remain difficult to interpret due to their black‐box nature. This work presents a feature‐importance metric to uncover the echo regions driving decisions in shape‐specialized networks.
Ganesh U. Patil +2 more
wiley +1 more source
IT AUDIT – INTRODUCTION OF THE IT AUDIT IN AN ORGANIZATION
Muhasebe Bilim Dünyası Dergisi, 2018 Business performance, value and success are more and more depending on information technology governance and on the related IT risk management efficiency. To completely accomplish the main objectives of Auditing, internally or externally sourced, in this era, the introduction of an additional professional tool, the IT Audit, is being increasingly ...
openaire +2 more sources
Public Sector Performance Auditing and Accountability:A Fijian Case Study
, 2011 This thesis examines how and theorises as to why performance auditing in the Fijian public sector was inexplicably discontinued in 1997. The Fijian socio-political history during, after and prior to the 1970-2000 period, in which the practice of ...
Nath, Nirmala Devi
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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
Auditing guidelines Auditing in a computer environment
, 1982 SIGLELD:83/31091(Auditing) / BLDSC - British Library Document Supply CentreGBUnited ...
Auditing Practices Committee, London (UK)
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