Results 71 to 80 of about 35,034 (267)

StackingNet: Collective Inference Across Independent AI Foundation Models

Advanced Science, EarlyView.
ABSTRACT Artificial intelligence (AI) built on large foundation models has transformed language understanding, computer vision, and reasoning, yet these systems remain isolated and cannot readily share their capabilities. Coordinating the complementary strengths of independently developed, black‐box foundation models is essential for trustworthy ...
Siyang Li, Chenhao Liu, Dongrui Wu, Zhigang Zeng, Lieyun Ding   +4 more
wiley   +1 more source

Audit Committee Meeting Frequency and Earnings Management Relationship: The Moderating Role of Audit Committee Multiple Directorships [PDF]

International Journal of Management, Accounting and Economics
This study examines the relationship between audit committee meeting frequency (ACMF) and earnings management (EM), and the moderating role of audit committee multiple directorships (PACMD).
Douglas Zvinowanda, Elza Odendaal
doaj   +1 more source

CoSP: Reconfigurable Metamaterial Inverse Design via Contrastive Pretrained Large Language Model

Advanced Science, EarlyView.
In this work, CoSP (contrastive multi‐state pretrain), an intelligent inverse design method for reconfigurable metamaterials based on a contrastive pretrained large language model, is proposed. Numerical experiments demonstrate that CoSP can design reconfigurable metamaterial structures for multi‐state, multi‐band optical responses, showing great ...
Shujie Yang, Yuqi Zhang, Xuzhe Zhao, Yansong Tang, Kaichen Dong   +4 more
wiley   +1 more source

Computationally Evidence‐Grounded Sequence‐First Design of Peptide Binders

Advanced Science, EarlyView.
BOND‐PEP enables controllable, sequence‐first peptide binder design by grounding generation in binding evidence retrieved for each target. It uses topology‐conditioned message passing to integrate relevant peptide examples with the target protein sequence, forming a residue‐level representation that guides the generation of diverse, target‐specific ...
Wenze Ding
wiley   +1 more source

Smart Exploration of Perovskite Photovoltaics: From AI Driven Discovery to Autonomous Laboratories

Advanced Energy Materials, EarlyView.
In this review, we summarize the fundamentals of AI in automated materials science, and review AI applications in perovskite solar cells. Then, we sum up recent progress in AI‐guided manufacturing optimization, and highlight AI‐driven high‐throughput and autonomous laboratories.
Wenning Chen, Zheyu Zhang, Kelvian T. Mularso, Bonghyun Jo, Hyun Suk Jung   +4 more
wiley   +1 more source

Audit Office Size, Audit Quality and Audit Pricing

SSRN Electronic Journal, 2009
SUMMARY: Using a large sample of U.S. audit client firms over the period 2000–2005, this paper investigates whether and how the size of a local practice office within an audit firm (hereafter, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and ...
Choi, Jong-Hag, Kim, Francis, Kim, Jeong-Bon, Zang, Yoonseok   +3 more
openaire   +3 more sources

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

Auditing challenges in light of foreign exchange risks [PDF]

المجلة العلمية للدراسات والبحوث المالية والإدارية
Introduction: Most nations abandoned the fixed exchange rate system following the breakdown of the Bretton Woods system in the 1970s. They adopted the floating exchange rate system, in which the value of foreign exchange is determined by supply and ...
Abd El Wahab Nasr Ali, Samah Tarek Hafez
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

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

Does the Carbon Tax in South Africa Encourage the Adoption of Wind Energy in the Country’s Power Sector?

International Journal of Advanced Business Studies
This research aims to evaluate whether South Africa’s carbon tax rate incentivises the adoption of wind energy within the nation’s power sector. By employing qualitative analysis, the study examines whether South Africa’s carbon tax rate is suitable for
Kgalalelo C. Makamela, Roshelle Ramfol
doaj   +1 more source