Results 41 to 50 of about 915,541 (286)

Self‐Regulated Learning Meets AI: Reinterpreting Self‐Regulation, Co‐Regulation, and Socially Shared Regulation in Human–AI Interaction

open access: yesNew Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley   +1 more source

Organization of accounting for the purpose of producing real reports as the basis of management in the public sector with an emphasis on healthcare institutions in the Republic of Serbia [PDF]

open access: yesMegatrend Revija
Accounting organization, especially in the real functioning of the public sector, is based on reports on all important events that occurred in the business of legal entities.
Brakus Aleksandra   +2 more
doaj   +1 more source

Low‐Temperature Imidization of Polyimides (PI) for Scalable Manufacturing of Flexible Wearable Electronics

open access: yesAdvanced Engineering Materials, EarlyView.
Low‐temperature imidization of PEG‐modified polyimide enables fully screen‐printed, roll‐to‐roll fabrication of flexible electrodes on PET substrates, delivering robust mechanical durability and reliable ECG/EMG signal performance for wearable electronics.
Akib Abdullah Khan, Jong‐Hoon Kim
wiley   +1 more source

The Effect of Budgetary Slack, Honesty Concern, and Desire to Honesty Managerial Budget Reporting

open access: yesAccounthink : Journal of Accounting and Finance, 2022
This study examined the effect of budgetary slack, honesty concern, and desire to honesty managerial budget reporting. The object of this research is a manager in charge of purchasing management, finance, production, information systems and information quality, which is in the province of Banten, especially in Cilegon city.
openaire   +1 more source

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

open access: yesAdvanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch   +3 more
wiley   +1 more source

Financial Disclosure and Budgetary Practices of Religious Organization: A Study of Qaryah Mosques in Kuala Terengganu

open access: yesGadjah Mada International Journal of Business, 2015
This paper aims to examine the financial reporting and budgeting practices of qaryah mosques in Kuala Terengganu, a state in the east of Peninsular Malaysia. Data was collected using a mixed method (quantitative and qualitative) approach.
Shahida Bt Shaharuddin   +1 more
doaj   +1 more source

TRENDS IN THE PRESENTATION OF BUDGET INFORMATION IN ROMANIAN FINANCIAL STATEMENTS [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2021
The country's general economic development links public finances with the state, which needs financing, as they are a major concern for specialists in the field.
Margareta Făgădar (Ghişa)   +1 more
doaj  

Inverse Identification of Energy‐Dependent Laser Absorptivity in NiTi Laser Powder‐Bed Fusion via Calibrated Melt Pool Simulation

open access: yesAdvanced Engineering Materials, EarlyView.
A combined experimental–computational framework identifies energy‐dependent laser absorptivity for NiTi in laser powder‐bed fusion, applicable to conduction and transition modes. Single‐track experiments and thermofluid smoothed particle hydrodynamics simulations are coupled through inverse analysis of melt pool geometry.
Mohamadreza Afrasiabi   +3 more
wiley   +1 more source

STRESS TESTING OF FISCAL RISK AND FUNDING PRESSURES ASSOCIATED WITH CONTINGENT LIABILITIES IN MOLDOVA

open access: yesEconomy and Sociology
The article develops an integrated framework for assessing fiscal risk in Moldova, focused on stress-testing the budgetary position and quantifying contingent liabilities relevant to the sustainability of public finances.
Mariana Pruteanu
doaj   +1 more source

Legal regulation of the principle of transparency in the budgetary process of the Republic of Poland

open access: yesPrzegląd Prawniczy Uniwersytetu im. Adama Mickiewicza, 2013
The article describes the organizational and legal foundation of the principle of budget transparency in Poland. The study considers the legal basis for access to information about the activities of public authorities and the legal foundation of the ...
Semen Yankevich
doaj   +1 more source

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